Clause 19

by inserting, immediately after “(O 1)” in paragraph 2(1)(b)(i), the words “that would be treated as a supply of international services under section 21(3)(q) if the supply had been made in Singapore”;

by inserting, immediately after the words “paragraph 5(3)(b)” in paragraph 3(2)(c), the words “or 6(2)(b)”; and

by inserting, immediately after paragraph 5, the following paragraph:“Supplies to registered persons allowed to be treated as that of operator of electronic marketplace6.—

Subject to any conditions imposed by the Comptroller, the Comptroller may, at the request of an operator of an electronic marketplace that belongs in Singapore, grant approval for the operator to be chargeable to tax on the following supplies:

for an operator without an election made under paragraph 5(1) — supplies of digital services made by any overseas underlying supplier through the electronic marketplace to a registered person;

for an operator with an election made under paragraph 5(1) — supplies of digital services made by any overseas underlying supplier or any local underlying supplier through the electronic marketplace to a registered person.(2) Where the operator is granted approval under sub‑paragraph (1), then a supply mentioned in that sub‑paragraph of digital services made by an overseas underlying supplier or a local underlying supplier (as the case may be) through the electronic marketplace to a registered person is treated as being 2 supplies, namely —

a supply of services from the overseas underlying supplier or local underlying supplier to the operator of the electronic marketplace; and

a supply of digital services by the operator of the electronic marketplace to the registered person.”.