Singapore legislation

Clause 2

of Goods and Services Tax (Amendment) Bill

Clause 2

Amendment of section 2

Section 2(1) of the Goods and Services Tax Act (called in this Act the principal Act) is amended —

(a)

by inserting, immediately after the definition of “quarter”, the following definitions:“ “registered person” means a person registered under this Act;“registered (Seventh Schedule — full) person” means a taxable person who —

(a)

belongs in a country other than Singapore and is registered under this Act by virtue of —

(i)

paragraph 1A of the First Schedule; or

(ii)

paragraph 8(1)(c) of the First Schedule; and

(b)

is an approved person under section 28A;“registered (Seventh Schedule — pay only) person” means a taxable person who —

(a)

belongs in a country other than Singapore and is registered under this Act by virtue of —

(i)

paragraph 1A of the First Schedule; or

(ii)

paragraph 8(1)(c) of the First Schedule; and

(b)

is not an approved person under section 28A;“reverse charge supply” means a supply of services treated as having been made by the recipient of those services under section 14(2);“Seventh Schedule supply” means any supply of services of a type, and made (whether or not in Singapore) in the circumstances, described in the Seventh Schedule;“specially authorised customs officer” means an officer of customs authorised under section 5(3)(b) to exercise the powers mentioned in that provision;“specially authorised officer” means an officer authorised under section 5(3)(a) to exercise the powers mentioned in that provision;”; and

(b)

by inserting, immediately after the definition of “taxable person”, the following definition:“ “taxable (Seventh Schedule) person” means a person who —

(a)

is a taxable person by virtue of paragraph 1A of the First Schedule; or

(b)

is registered under this Act by virtue of paragraph 8(1)(c) of the First Schedule;”.

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