Singapore legislation
Clause 3
Clause 3
Minister may specify taxable services and prescribe rate of tax thereon
(1)
The Minister may, by order published in the Gazette, specify any services rendered by any statutory board as he may designate in such order to be taxable services, and may in such order prescribe the rate of tax to be charged thereon.
(2)
For the purposes of this Act, any services in respect of which fees or other charges are collected by a statutory board on behalf of the Government shall be deemed to be services rendered by such statutory board.
(3)
Any order made under this section shall be presented to Parliament as soon as may be after publication.