Regulation 2

In these Regulations —“body of persons”, “company”, “limited liability partnership” and “limited partnership” have the meanings given by section 2(1) of the Income Tax Act 1947;“casino operator” has the meaning given by section 2(1) of the Casino Control Act 2006;“chargeable entity” has the meaning given by section 2(1) of the Multinational Enterprise (Minimum Tax) Act 2024;“Corppass” means the authorisation service known as Singapore Corporate Access, by which an entity authorises individuals to perform online transactions with the Government or a public authority on behalf of the entity;“IRAS Tax Portal” means the electronic service system established by the Authority under section 29(1) of the Act;“liable person” means a person liable to pay for any gambling duty under section 7 of the Gambling Duties Act 2022;“owner” has the meaning given by section 2(1) of the Property Tax Act 1960;“registered person” has the meaning given by section 2(1) of the Goods and Services Tax Act 1993;“Singpass” means the identity authentication service known as Singapore Personal Access, by which an individual authenticates the individual’s identity in order to carry out an online transaction with the Government or a public authority.