Singapore legislation

Clause 8

Repeal and re-enactment of section 18

Section 18 of the principal Act is repealed and the following section substituted therefor:“Maintenance of records18.—

(1)

A registered supplier must keep and maintain complete and accurate records containing such information and in accordance with such requirements, as may be prescribed under section 78.(2) The registered supplier mentioned in subsection (1) must —

(a)

retain the records mentioned in that subsection for at least the prescribed period;

(b)

during the prescribed period mentioned in paragraph (a), make available for inspection by the Director‑General or any authorised officer, the records mentioned in that subsection when so requested by the Director‑General or any authorised officer; and

(c)

submit to the Director‑General the records mentioned in subsection (1), and such other record, document or information, as the Director‑General may require, in the time specified by the Director‑General.(3) Any registered supplier that contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.”.

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