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 10 · Proceedings
76. Jurisdiction of court
Feedback & supportA District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, shall have power to impose the full penalty or punishment in respect of any offence under this Act.