Singapore legislation
Regulation 10
Regulation 10
Obligation to provide tax invoice
Subregulation 1
Except as otherwise provided in these Regulations, or as the Comptroller may otherwise allow, a registered taxable person making a taxable supply to a taxable person shall provide him with a tax invoice.
Subregulation 2
The particulars of the tax chargeable on a supply of goods described in paragraph 6 of the Second Schedule to the Act shall be provided —
where the supply is a sale by auction, by the auctioneer;
where the supply is a sale otherwise than by auction, by the person selling the goods; or
where the supply is a supply otherwise than by way of sale, by the person making the supply,on a document containing the particulars prescribed in regulation 11(1).
Subregulation 3
Any document issued to the buyer under paragraph (2) shall be treated for the purposes of paragraph (1) as a tax invoice provided by the person by whom the goods are deemed to be supplied in accordance with paragraph 6 of the Second Schedule to the Act.
Subregulation 4
Where a registered taxable person provides a document to himself which purports to be a tax invoice in respect of a supply of goods or services to him by another registered taxable person, that document may, with the approval of the Comptroller, be treated as the tax invoice required to be provided by the supplier under paragraph (1).
Subregulation 5
The documents specified in this regulation shall be provided within 30 days after the time when the supply is treated as taking place under sections 11, 11A, 11B and 12 of the Act or these Regulations, or within such longer period after that time as the Comptroller may allow.