Singapore legislation
Regulation 17
Regulation 17
Refund of tax overpaid
Subregulation 1
Subject to paragraph (2), where the Comptroller is satisfied that any person has paid tax in excess of the amount payable under the Act or these Regulations in respect of any month, the Comptroller shall —
allow the person to set off the amount paid in excess against the amount of tax payable by him in respect of any month after a certificate from the Comptroller certifying the amount paid in excess is received by him; or
refund to the person the amount paid in excess.
Subregulation 2
No refund shall be made and no amount shall be set off under this regulation unless —
a written application for refund or set off, as the case may be, in the form prescribed by the Comptroller for this purpose is made by the person who claims to have paid tax in excess of the amount payable within 6 years after the end of the month in respect of which the tax has been paid in excess; and
the person furnishes such information as the Comptroller may require to determine the amount paid in excess.
Subregulation 3
Where through death, incapacity, bankruptcy or other cause, a person entitled to make a claim under this regulation is unable to do so, his executor, trustee or other representative shall be entitled to have the excess refunded to him for the benefit of that person or his estate, as the case may be.
Subregulation 4
The Comptroller shall certify any amount repayable under this regulation and shall cause repayment to be made forthwith.