In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 9 · Offences and Penalties
58. General penalties
Feedback & supportAny person guilty of an offence under this Act for which no penalty is provided shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.