Singapore legislation

Clause 4

of Goods and Services Tax (Amendment) Bill

Clause 4

Amendment of section 41

Section 41(4) of the principal Act is amended by deleting paragraph (b) and substituting the following paragraphs:“(b)for the keeping of accounts in electronic form in a computer;

(ba)for the making and submission of returns through the electronic service, and for —

(i)

requiring any prescribed class of persons to make and submit prescribed types of returns through the electronic service, except —

(A)

in such exceptional circumstances as the Comptroller may, in his discretion, determine; or

(B)

in such other circumstances as may be prescribed; and

(ii)

any procedure relating to the making and submission of returns through the electronic service;

(bb)for the making of declarations to verify returns through the electronic service;”.

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