Singapore legislation

Clause 3

of Goods and Services Tax (Amendment) Bill

Clause 3

Amendment of section 5

Section 5 of the principal Act is amended by inserting, immediately after subsection (2), the following subsection:“(3) The Comptroller may —

(a)

authorise any suitably qualified officer of the Inland Revenue Authority of Singapore charged with duties of investigation to exercise any power in sections 83E, 83F, 83G, 83H, 83J and 84(1A), (1B), (1C) and (1D); and

(b)

authorise any officer of customs under the Customs Act (Cap. 70) to exercise any power in sections 83E (except subsection (2)), 83F and 83G.”.

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