Singapore legislation

Clause 26

of Goods and Services Tax (Amendment) Bill

Clause 26

Amendment of section 33B

Section 33B(1) of the principal Act is amended —

(a)

by deleting the words “to claim any tax paid or payable by the taxable person” and substituting the words “other than a registered (Seventh Schedule — pay only) person to claim any tax paid or payable by such taxable person”;

(b)

by deleting the words “the taxable person” in paragraphs (a), (c) and (d) and substituting in each case the words “such taxable person”;

(c)

by inserting, immediately after the word “Singapore” in paragraph (a)(ii), the words “other than a registered (Seventh Schedule — pay only) person”; and

(d)

by deleting the words “the taxable person’s” in paragraph (b) and substituting the words “such taxable person’s”.

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