Singapore legislation
Regulation 13A
Regulation 13A
Other invoices
Subregulation 1
Except as the Comptroller may otherwise allow, a taxable person making an exempt supply of investment precious metals referred to in paragraph 1A of Part 1 of the Fourth Schedule to the Act to another person shall provide the other person, within 30 days after the time when the supply is treated as taking place (or within such longer period after that time as the Comptroller may allow in any particular case) with an invoice containing the following particulars:
an identifying number;
the date of issue of the invoice;
the name, address and registration number of the supplier;
the name and address of the person to whom the investment precious metals are supplied;
a description of the investment precious metals supplied, being —
in the case of investment precious metals in the form of bars, ingots or wafers —
the type of investment precious metal (whether gold, silver or platinum);
the weight of each bar, ingot or wafer;
the purity of each bar, ingot or wafer;
the name of the refiner of each bar, ingot or wafer; and
the unique serial number of each bar, ingot or wafer (where available);
in the case of investment precious metals in the form of coins —
the type of investment precious metal (whether gold, silver or platinum);
the name of the coin; and
the weight of each coin;
the quantity of investment precious metals supplied and the unit price; and
the total amount payable.
Subregulation 2
Except as the Comptroller may otherwise allow, the particulars referred to in paragraph (1)(e), (f) and (g) shall be set out in the form and manner specified in the Second Schedule.