Singapore legislation

Clause 12

of Goods and Services Tax (Amendment) Bill

Clause 12

New sections 62A and 62B

The principal Act is amended by inserting, immediately after section 62, the following sections:“Penalty for misrepresenting status of person62A.—

(1)

A person who receives a Seventh Schedule supply (X) commits an offence if —

(a)

X belongs in Singapore under section 15 and is not a registered person; and

(b)

X provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to —

(i)

whether X belongs in Singapore under section 15; or

(ii)

whether X is a registered person.(2) A person who is guilty of an offence under subsection (1) shall on conviction —

(a)

be punished with a fine of an amount equal to the amount of tax undercharged on the supply in consequence of the false information, or which would have been undercharged if the person making the supply had accepted the information as true; and

(b)

also be liable to a further fine of an amount not exceeding $10,000.Penalty for wilfully misrepresenting status of person 62B.—

(1)

A person who receives a Seventh Schedule supply (X) commits an offence if —

(a)

X belongs in Singapore under section 15 and is not a registered person;

(b)

X provides (whether or not to the person making the supply) any information for the purpose of the supply; and

(c)

X wilfully provides the information with intent to induce the person making the supply into making a determination that —

(i)

X does not belong in Singapore for purposes of the supply; or

(ii)

X is a registered person.(2) For the purpose of subsection (1), where —

(a)

X purchases the supply using a device; and

(b)

a mobile country code, an IP address or other information identifies the physical location of the device at the time X makes the purchase,then X, in using the device, is treated as providing information as to that physical location.(3) A person who is guilty of an offence under subsection (1) shall on conviction —

(a)

be punished with a fine equal to 3 times the amount of the tax undercharged on the supply in consequence of the person making the supply having been induced as mentioned in subsection (1)(c), or which would have been undercharged if the person making the supply had been so induced; and

(b)

also be liable to —

(i)

a further fine not exceeding $10,000; or

(ii)

imprisonment for a term not exceeding 7 years,or to both.”.

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