Clause 9

by deleting subsection (1) and substituting the following subsections:“(1) Where a person does not have his usual place of residence in Singapore and the person is accountable for any tax, or has duties imposed on the person by or under this Act, then the person (called in this section the overseas registrant) —

must, if he is not a registered (Seventh Schedule — pay‑only) person; and

may, if he is a registered (Seventh Schedule — pay‑only) person,appoint and maintain a section 33(1) agent in matters by reference to which that overseas registrant is so accountable or on whom the duties are so imposed.(1A) The section 33(1) agent —

is substituted for the overseas registrant as the person accountable for the tax; or (b)is under an obligation to discharge any duties imposed on the overseas registrant by or under this Act,as the case may be, in accordance with the appointment of the section 33(1) agent. (1B) The overseas registrant must —

if he is not a registered (Seventh Schedule — pay‑only) person — provide the Comptroller with details of his section 33(1) agent when applying to be registered under this Act;

if he is a registered (Seventh Schedule — pay‑only) person — notify the Comptroller in writing of the section 33(1) agent appointed by the overseas registrant not more than 30 days after the date of the appointment; and

where there is —

a change in any detail of the section 33(1) agent provided under paragraph (a); or

a change of the section 33(1) agent appointed by the overseas registrant,notify the Comptroller in writing of the change not less than 30 days before the date of the change, or any other period allowed by the Comptroller in a particular case.(1C) The Comptroller may, in any particular case, waive the requirement under subsection (1) in respect of an overseas registrant that is not a registered (Seventh Schedule — pay‑only) person, subject to any condition that the Comptroller may impose, including a condition to provide security in the form and manner required by the Comptroller. (1D) The Comptroller may at any time direct any overseas registrant to replace a section 33(1) agent of the overseas registrant with another section 33(1) agent.”;

by deleting the word “and” at the end of subsection (5)(a); and

by deleting the full‑stop at the end of paragraph (b) of subsection (5) and substituting the word “; and”, and by inserting immediately thereafter the following paragraph:“(c)“section 33(1) agent”, in relation to an overseas registrant, means an agent, a manager or a factor —

whose usual place of residence is in Singapore; and (ii)who is appointed by the overseas registrant for either or both of the following purposes:

to be substituted for the overseas registrant as the person accountable for the tax; (B)to discharge any duties imposed on the overseas registrant by or under this Act.”.