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Attribution of input tax to foreign and bonded warehouse supplies

Goods and Services Tax (General) Regulations

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—(1) Input tax incurred by a taxable person in any prescribed accounting period on importations by or supplies to him which are used or to be used by him in whole or in part in making —(a)supplies outside Singapore which would be taxable supplies if made in Singapore;(b)supplies referred to in regulation 1(b) or (g) of Part 1 of the Fourth Schedule to the Act outside Singapore; or(c)supplies which are to be disregarded under section 37 of the Act for the purposes of the Act and which would otherwise be taxable supplies,may be attributed to taxable supplies to the extent that the importations or supplies are separately identified as so used or to be used.(2) Every taxable person shall keep such documents in such form as the Comptroller may require for the purposes of supporting any attribution of input tax to taxable supplies under this regulation.(3) Nothing in this regulation shall be construed as treating the supplies referred to in paragraph (1)(a) to (c) as taxable supplies for the purposes of these Regulations.

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