Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 9 · Offences and Penalties
62A. Penalty for misrepresenting status of person
Feedback & supportLast amended by an amending law of 2021. 2 amendments in all.
A person who receives a Seventh Schedule supply of services (X) commits an offence if —
Seventh Schedule supply
“Seventh Schedule supply” means any supply of services of a type, and made (whether or not in Singapore) in the circumstances, described in the Seventh Schedule;
X belongs in Singapore under section 15 and is not a registered person; and
X provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to —
whether X belongs in Singapore under section 15; or
whether X is a registered person.
A person who receives a Seventh Schedule supply of goods (Y) commits an offence if —
Y is not a registered person; and
Y provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to whether Y is a registered person.
A person who is guilty of an offence under subsection (1) or (1A) shall on conviction —
be punished with a fine of an amount equal to the amount of tax undercharged on the supply in consequence of the false information, or which would have been undercharged if the person making the supply had accepted the information as true; and
also be liable to a further fine of an amount not exceeding $10,000.