Singapore legislation
Regulation 24
Regulation 24
Place where recipient of Seventh Schedule supply of remote services belongs
Subregulation 1
This regulation applies in determining whether a customer receiving a Seventh Schedule supply of remote services belongs in Singapore.
Subregulation 2
The customer belongs in Singapore if —
details of the bank account from which the payment for the purchase of the services is made, or details of the customer’s payment account or payment card provided for the purchase, support the conclusion that the customer has his usual place of residence, or a business or some other fixed establishment which is most directly concerned with the purchase, in Singapore; and
either of the following supports the conclusion that the customer has his usual place of residence, or a business or some other fixed establishment which is most directly concerned with the purchase, in Singapore:
the customer’s billing address or home address or, in the case of a customer that is not an individual, the customer’s registered address; (ii)the mobile country code, IP address or other information identifying the physical location of the device used by the customer to make the purchase.
Subregulation 3
If the details mentioned in paragraph (2)(a) are not available or do not support the conclusion mentioned in that provision, the customer is taken to belong in Singapore if the matters in both sub-paragraphs (i) and (ii) of paragraph (2)(b) support that conclusion.
Subregulation 4
The Comptroller may, in any particular case, allow the use of other means to determine if a customer is a person that belongs in Singapore.