Singapore legislation

Clause 6

of Goods and Services Tax (Amendment) Bill

Clause 6

Amendment of section 27A

Section 27A of the principal Act is amended by deleting subsection (2) and substituting the following subsection:“(2) Regulations made under subsection (1) may —

(a)

provide that goods imported by a taxable person in the course or furtherance of any business carried on by him (as referred to in subsection (1)) may, where such requirements as may be prescribed are satisfied, include imported goods which are consigned to the taxable person as recipient in order for the taxable person to make supplies (other than supplies referred to in section 22) using or in relation to those goods; and

(b)

require a taxable person referred to in subsection (1) to account for and pay the tax chargeable on the importation of the goods in such form and manner, within such time and to such person as may be prescribed.”.

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