Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 10 · Proceedings
75. Composition of offences
Feedback & supportThe Comptroller or any person authorised by the Comptroller may compound any offence under this Act that is prescribed to be a compoundable offence by accepting from the person reasonably suspected of having committed the offence a sum not exceeding $5,000.
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;
On payment of the sum of money, no further proceedings are to be taken against that person in respect of such offence.
money
“money” and “currency” include currencies whether of Singapore or any other country but does not include a collector’s piece, investment article or item of numismatic interest;
The Minister may make regulations to prescribe the offences which may be compounded.
All sums received for the composition of offences under this section must be paid into the Consolidated Fund.