Singapore legislation

Regulation 103D

of Goods and Services Tax (General) Regulations

Regulation 103D

Period of licence

Subregulation 1

A licence issued under regulation 103B shall expire on 31st December of the year or such other date as the Comptroller may determine and the Comptroller may, in his discretion, renew the licence.

Subregulation 2

The licensee may apply in writing to the Comptroller to surrender a licence issued under regulation 103B and the Comptroller may, unless he thinks it necessary for the protection of the revenue, withdraw the licence from such date as he may determine.