Singapore legislation

Regulation 103J

of Goods and Services Tax (General) Regulations

Regulation 103J

Revocation

The Comptroller may, at any time, by notice in writing revoke any licence issued under regulation 103B if he is satisfied that —

(a)

the licensee has failed to comply with any condition or requirement imposed under this Part or by the Comptroller; or

(b)

the licensee has provided any false, misleading or inaccurate declaration or information in his application for a licence under regulation 103B.