Singapore legislation
Clause 37
Clause 37
Repeal and re-enactment of section 91 and new sections 92 and 93
Section 91 of the principal Act is repealed and the following sections substituted therefor:“Temporary arrangements for Seventh Schedule supplies and reverse charge supplies: registration91.—
Where, on or before 22 October 2019, a person has reasonable grounds for believing that he will be liable on 1 January 2020 to be registered —
by virtue of paragraph 1A(1)(b) of the First Schedule; or
by virtue of paragraph 1B(1)(b) of the First Schedule,the person must notify the Comptroller of that fact within the period between 1 October 2019 and 1 November 2019 (both dates inclusive), or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 January 2020.(2) Where, during the period from 23 October 2019 to 31 December 2019 (both dates inclusive), a person has reasonable grounds for believing that he will be liable on 1 January 2020 to be registered —
by virtue of paragraph 1A(1)(b) of the First Schedule; or
by virtue of paragraph 1B(1)(b) of the First Schedule,the person must notify the Comptroller of that fact no later than 31 January 2020, or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 February 2020 or from such earlier date as may be agreed between the Comptroller and that person.Temporary arrangements for Seventh Schedule supplies: scope of tax and time of supply92.—
Tax is not charged on any Seventh Schedule supply that takes place before 1 January 2020.(2) Despite subsection (1), tax is charged on any Seventh Schedule supply to the extent the services are performed on or after 1 January 2020 pursuant to an agreement —
made on or after 19 February 2018 and before 1 January 2020; and
that provides (expressly or impliedly) for the supply of services to be performed progressively and continuously over a period that begins before, on or after 1 January 2020.(3) Where subsection (2) applies, the supply of services is treated as taking place on the later of —
1 January 2020; and
the day on which the person making the supply is registered in accordance with the First Schedule,to the extent the services are performed on or after that day and are covered by any invoice issued or consideration received before that day.(4) Despite subsection (1) and subject to subsection (2), where, before 1 January 2020, an invoice is issued for a Seventh Schedule supply and before 1 January 2020 —
no consideration or only a part of the consideration for the supply is paid; or
no services are performed or only a part of the services is performed,tax is chargeable on the supply of services on the amount of the invoice less the higher of the following amounts:
any part of the consideration paid before 1 January 2020;
the value of any services performed before 1 January 2020.(5) The supply of services in subsection (4) is treated as taking place on the later of —
1 January 2020; and
the day on which the person making the supply is registered in accordance with the First Schedule.(6) For the purposes of this section, where only a part of the services is performed, the value of the part of the supply so made is such value as is, in the opinion of the Comptroller, reasonably attributable to the part.Temporary arrangements for reverse charge supplies: scope of tax and time of supply93.—
Tax is not charged on any reverse charge supply that takes place before 1 January 2020.(2) Despite subsection (1), where, before 1 January 2020, an invoice is issued for a supply of services that gives rise to a reverse charge supply under section 14(2) and before 1 January 2020 —
no consideration or only a part of the consideration for the supply is paid; or
no services are performed or only a part of the services is performed,tax is chargeable on the reverse charge supply on the amount of the invoice less the higher of the following amounts:
any part of the consideration paid before 1 January 2020;
the value of any services performed before 1 January 2020.(3) The reverse charge supply in subsection (2) is treated as taking place on the later of —
1 January 2020; and
the day on which the recipient is registered in accordance with the First Schedule.(4) For the purposes of this section, where only a part of the services is performed, the value of the part of the supply so made is such value as is, in the opinion of the Comptroller, reasonably attributable to the part.”.