Singapore legislation

Regulation 3

of Regulation of Imports and Exports (Data Sharing) Regulations 2019

Regulation 3

Disclosure to Comptroller of Goods and Services Tax

Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021

Subregulation 1

Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021

For the purposes of section 31(1)(f), (g) and (h) of the Act, the Director‑General or an authorised officer may disclose any export permit information to the Comptroller of Goods and Services Tax for the purpose of —

(a)

prosecuting an offence, or enabling the Comptroller of Goods and Services Tax or an investigation officer to investigate a suspected offence, under —

(i)

section 46, 59, 61, 62, 63 or 64 of the Goods and Services Tax Act 1993; or

(ii)

regulation 108 of the Goods and Services Tax (General) Regulations (Rg 1); or

(b)

enabling the Comptroller of Goods and Services Tax to enforce —

(i)

section 45, 46 or 48 of the Goods and Services Tax Act 1993; and

(ii)

regulation 108 of the Goods and Services Tax (General) Regulations.

Subregulation 2

Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021

In this regulation —

Definition

“Comptroller of Goods and Services Tax” means the Comptroller of Goods and Services Tax appointed under section 4 of the Goods and Services Tax Act 1993, and includes a Deputy Comptroller or an Assistant Comptroller appointed under that section;

Amended byS 580/2023 wef 31/12/2021

Definition

“investigation officer” means an officer of the IRAS charged with duties of investigation in respect of offences under the Goods and Services Tax Act 1993.

Amended byS 580/2023 wef 31/12/2021

Read in full context — Regulation of Imports and Exports (Data Sharing) Regulations 2019 →