Singapore legislation

Clause 12

of Goods and Services Tax (Amendment) Bill

Clause 12

Amendment of section 89

Section 89 of the principal Act is amended by deleting subsections (1) and (2) and substituting the following subsections:“(1) The Comptroller may, on the ground of poverty or where it is just and equitable to do so, give to any person or class of persons —

(a)

relief from, or a remission or refund of, the whole or part of any tax chargeable on the importation of goods or supply of goods or services by that person or class of persons;

(b)

a refund of the whole or part of any tax on the supply of goods or services to that person or class of persons —

(i)

which, if he or they were taxable persons, would be his or their input tax; or

(ii)

for which, as a taxable person or as taxable persons, he or they would not be entitled to any credit as input tax under this Act; or

(c)

relief or remission from the whole or part of any penalty payable by that person or class of persons.(2) The Minister may give to any person or class of persons —

(a)

relief from, or a remission or refund of, the whole or part of any tax chargeable on the importation of goods or supply of goods or services by that person or class of persons;

(b)

a refund of the whole or part of any tax on the supply of goods or services to that person or class of persons —

(i)

which, if he or they were taxable persons, would be his or their input tax; or

(ii)

for which, as a taxable person or as taxable persons, he or they would not be entitled to any credit as input tax under this Act; or

(c)

relief or remission from the whole or part of any penalty payable by that person or class of persons.”.

Read in full context — Goods and Services Tax (Amendment) Bill →