Regulation 1
Citation
These Regulations are the Goods and Services Tax (Composition of Offences) Regulations 1993.
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Goods and Services Tax (Composition of Offences) Regulations 1993 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-RG4 1993, currently marked in force and first recorded in 1993.
Citation
These Regulations are the Goods and Services Tax (Composition of Offences) Regulations 1993.
Compoundable offences
The following offences may be compounded by the Comptroller of Goods and Services Tax, or any person authorised by him or her, in accordance with section 75(1) of the Act:
an offence under section 44(4), 46(6), 59(1) or (2), 61, 62(1), 62A(1) or (1A), 62B(1), 62C(1) or (4), 63, 64, 64A(1), (2) or (4), 66, 81(4), 82(5), 83I(4) or 84(2D) (other than a continuing offence under section 84(2D)) of the Act;
an offence under regulation 62(1) or 108 of the Goods and Services Tax (General) Regulations 1993.
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