Singapore legislation

Clause 10

of Goods and Services Tax (Amendment) Bill

Clause 10

Amendment of section 87

Section 87 of the principal Act is amended —

(a)

by deleting the words “or document” in subsection (1) and substituting the words “, permit, receipt or other document”;

(b)

by deleting the words “where the person has given his consent for it to be served on him through the electronic service” in subsection (1)(d) and substituting the words “through the electronic service in accordance with regulations made under section 42(13) and (13A)”;

(c)

by deleting subsection (3A) and substituting the following subsection:“(3A) Where any notice, direction, order, permit, receipt or other document is served on any person through the electronic service under subsection (1)(d), the notice, direction, order, permit, receipt or other document is taken to have been served at the time when an electronic record of it enters the person’s account with the electronic service.”;

(d)

by deleting the words “Where a person has given his consent for any notice referred to in subsection (4) or (6) to be served on him through the electronic service” in subsection (7) and substituting the words “Where any notice mentioned in subsection (4) or (6) is served on any person through the electronic service under subsection (1)(d)”; and

(e)

by inserting, immediately after the word “notices” in the section heading, the word “, etc.”.