Singapore legislation

Clause 77

of Goods And Services Tax Bill

Clause 77

Indemnification of agent

Every person liable under this Act for the payment of tax on behalf of another person may retain out of any money coming to his hands on behalf of the other person so much thereof as shall be sufficient to pay the tax; and shall be indemnified against any person for all payments made by him in pursuance and by virtue of this Act.

Clause 77 — Goods And Services Tax Bill | laws.sg