Singapore legislation

Clause 3

of Goods and Services Tax (Amendment) Bill

Clause 3

Amendment of section 25

Section 25(2) of the principal Act is amended —

(a)

by deleting the words “submitted or endorsed by the prescribed person” in paragraph (f) and substituting the words “submitted and approved through the prescribed means”; and

(b)

by deleting paragraph (g) and substituting the following paragraph:“(g)provide for the seizure and forfeiture of goods where —

(i)

there is reasonable cause to suspect that the goods have been used or are intended to be used by any person in seeking or obtaining any refund referred to in subsection (1), in circumstances that constituted or would constitute an offence under section 62 or 63; or

(ii)

there is reasonable cause to believe that the goods may aid in any investigation or prosecution in connection with such offence; and”.

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