Singapore legislation

Clause 3

of Goods and Services Tax (Amendment) Bill

Clause 3

Amendment of section 82

Section 82 of the Goods and Services Tax Act is amended —

(a)

by deleting subsection (1) and substituting the following subsection:“(1) Where the Comptroller is of the opinion that any person —

(a)

is about or is likely to leave Singapore without paying all tax assessed on or due from the person under this Act; or

(b)

being outside Singapore, is likely, if the person returns to Singapore, to leave Singapore without paying all tax assessed on or due from the person under this Act,then the Comptroller may issue a certificate containing particulars of such tax and a direction to the Controller of Immigration to prevent the person from leaving Singapore without paying the tax or furnishing security to the satisfaction of the Comptroller for payment of the tax.”; and

(b)

by inserting, immediately after subsection (6), the following subsections:“(7) A reference in this section to tax due from a person under this Act includes a reference to an amount which becomes payable to the Comptroller by a tourist or a person holding himself out to be a tourist, after the approval for the refund of the amount is revoked under a scheme for the refund established by regulations made under section 25.(8) In subsection (7), “tourist” means a tourist as defined in regulations establishing the scheme referred to in that subsection.”.

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