Singapore legislation

Clause 5

of Goods and Services Tax (Amendment) Bill

Clause 5

Amendment of section 41

Section 41 of the principal Act is amended —

(a)

by deleting paragraph (b) of subsection (1) and substituting the following paragraph:“(b)require any taxable person supplying goods or services to any other person to provide the other person with an invoice (called in this section a tax invoice if it is required by the regulations to be provided to a taxable person) containing statements of such particulars as may be specified in the regulations, including but not limited to any of the following:

(i)

the particulars of the supply;

(ii)

the tax chargeable on it;

(iii)

the person by whom the goods or services are supplied;

(iv)

the person to whom the goods or services are supplied;”;

(b)

by inserting, immediately after subsection (1), the following subsection:“(1A) Without affecting paragraph (b) of subsection (1), regulations made under that paragraph may provide that the Comptroller may, for the protection of revenue, direct any taxable person in writing to include in any invoice (whether or not a tax invoice) provided by the taxable person, statements of particulars that are required by the Comptroller.”; and

(c)

by deleting the words “a tax invoice” in subsection (2) and substituting the words “an invoice”.

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