Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 12 · General Provisions
90A. Advance rulings
Feedback & supportLast amended by an amending law of 2007.
The Comptroller may, on an application made by a person in accordance with Part 1 of the Fifth Schedule, make a ruling on any of the matters specified in that Part in accordance with that Part.
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;
Part 1 of the Fifth Schedule applies to and in connection with an application under subsection (1) and any ruling made by the Comptroller under that subsection.
The fees specified in Part 2 of the Fifth Schedule are payable to and are to be retained by the Authority in respect of any application under subsection (1).
The Authority may, in exceptional circumstances in its discretion, waive in whole or in part any fee payable by an applicant under subsection (3).
The Minister may by order amend the Fifth Schedule.
In this section, “Authority” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992.