Singapore legislation
Clause 3
Clause 3
Amendment of section 14
In section 14 of the principal Act, after subsection (3), insert —“(3A) Subsection (2) does not apply to the extent that the recipient pays an amount as tax or as reimbursement for tax —
on the supply of the goods or services in fact made to the recipient purportedly under section 8(1A) (whether or not the supply was in fact chargeable to tax under section 8(1A)); or
on the importation of the goods pursuant to section 8(4),as the case may be.(3B) Despite subsection (3A), for the purposes of paragraph 1B of the First Schedule, the total value of all supplies of goods and services received by the recipient in Singapore must include the value of the supplies received by the recipient in Singapore that are supplies mentioned in paragraph (a) of that subsection, and importations mentioned in paragraph (b) of that subsection on which tax was imposed as if the goods imported were not distantly taxable goods.”.