Singapore legislation
Regulation 25
Regulation 25
Definitions and longer periods
Subregulation 1
In this Part —
Definition
“business trust” has the same meaning as in section 2 of Business Trusts Act 2004;
Definition
“chauffeured private hire car” means a motor car that —
does not ply for hire on any road;
is hired, or made available for hire, under a contract (express or implied) for use as a whole with a driver for the purpose of conveying the hirer, and one or more passengers (if any), in that car; and
in respect of which a licence is issued under Part 5 of the Road Traffic Act 1961 for its use as a chauffeured private hire car;
Definition
“chauffeur service” means —
the carriage of one or more passengers; or
the collection, conveyance and delivery, for reward, of any cargo not incidental to the carriage of any passenger in a chauffeured private hire car, and any goods, article, food or baggage which is unaccompanied by any passenger travelling in the chauffeured private hire car must be treated as cargo, but only if such collection, conveyance and delivery is approved by the Registrar, as defined under section 2(1) of the Road Traffic Act 1961, pursuant to rules made under that Act;
Definition
“club subscription fee” means any joining fee, subscription fee, membership fee, transfer fee or other consideration charged by any club, association, society or organisation established principally for recreational or sporting purposes or by the transferor of the membership or such club, association, society or organisation, as the case may be;
Definition
“COVID-19” means the infectious disease known as Coronavirus Disease 2019;
Definition
“debt security” and “equity security” have the same meanings as in paragraph 1 of Part 3 of the Fourth Schedule to the Act;
Definition
“exempt input tax” means input tax, or a proportion of input tax, which is attributable to exempt supplies in accordance with the method used under regulation 29 or approved or directed to be used under regulation 30, as the case may be;
Definition
“family benefits” means any benefits (including hospitality of any kind) provided by the taxable person for the benefit of any person who is the wife, husband, child or relative of any person employed by the taxable person for the purposes of any business carried on or to be carried on by the taxable person;
Definition
“medical and accident insurance premium” means any payment or contribution towards any of the following insurance contracts: (a)a contract for the provision of insurance for indemnifying the taxable person against the cost of medical treatment to any person;
a contract for the provision of insurance against the cost of medical treatment in which the insured is any person employed by the taxable person;
a contract for the provision of insurance against any personal accident in which the insured is any person employed by the taxable person,but does not include any insurance contract against any liability which the taxable person may incur to any person employed by him —
under the provisions of the Work Injury Compensation Act (Cap. 354) as in force before 1 September 2020 or the Work Injury Compensation Act 2019 where —
such insurance is obligatory under either of the Acts; or
the payment of compensation is obligatory under either of the Acts; or
under any collective agreement within the meaning of the Industrial Relations Act 1960;
Definition
“medical expenses” means any of the following medical expenses incurred in connection with the provision of medical treatment to any person employed by a taxable person:
expenses incurred in or in connection with the provision of maternity health care, natal care, and preventive and therapeutic treatment;
expenses incurred in or in connection with the provision of any medical facility by the taxable person,but does not include any of the following:
expenses incurred under the provisions of the Work Injury Compensation Act as in force before 1 September 2020 or the Work Injury Compensation Act 2019 to any workman employed by the taxable person where such expenses are obligatory under either of the Acts or any collective agreement within the meaning of the Industrial Relations Act 1960;
expenses incurred in or in connection with the provision of medical treatment to any person employed by the taxable person, or the provision of any medical facility or medical practitioner, where —
the person undergoes the medical treatment, or the medical facility or medical practitioner is provided, pursuant to or in connection with any written law concerning the medical treatment or the provision of the medical facility or medical practitioner, as the case may be; and
the Comptroller is satisfied that the medical treatment is required, or the medical facility or medical practitioner is provided, on account of the nature of the person’s work or work environment;
expenses incurred in or in connection with the provision of medical treatment to any person employed by the taxable person, where —
the medical treatment relates to COVID‑19;
the person undergoes such medical treatment pursuant to or in connection with any written advisory (including any industry circular) issued by, or posted on a website of, the Government or a public authority; and
the Comptroller is satisfied that such medical treatment is required on account of the nature of the person’s work or work environment;
Definition
“medical facility” means any premises set aside for use as a facility at which any medical treatment is available or may be provided;
Definition
“medical treatment” includes all forms of treatment for, and procedures for diagnosing or preventing, any physical or mental ailment, infirmity or defect;
Definition
“motor car” means a motor car which is constructed or adapted for the carriage of not more than 7 passengers exclusive of the driver and the weight of which unladen does not exceed 3,000 kilograms but does not include —
a motor car registered before 1st April 1998 as a business service passenger vehicle for the purposes of the Road Traffic Act 1961;
a taxi;
a motor car registered as a private car (school transport);
an unused motor car which has not been previously registered under the Road Traffic Act 1961 supplied or imported for the purpose of being let on hire or sold;
a motor car supplied to a financial institution for the purposes of making a supply of that motor car by the financial institution under a hire purchase contract;
a motor car supplied to or imported by a taxable person for the purposes of being let on hire or sold by that taxable person who is a dealer of motor cars; (fa)a used motor car supplied or imported for the purpose of being let on hire; and
a motor car used for instructional purposes for reward and registered under paragraph 9(1) of the Second Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5) by a person who holds a driving school licence issued under the Road Traffic Act 1961;
Definition
“public authority” means a body established or constituted by or under a public Act to perform or discharge a public function;
Definition
“real estate investment trust” has the same meaning as in section 43(10) of the Income Tax Act 1947;
Definition
“registration period”, in relation to a taxable person, means the period commencing on his effective date of registration determined in accordance with the First Schedule to the Act and ending on the day before the commencement of his first tax year;
Definition
“relative” means brother, sister, ancestor or linear descendant;
Definition
“special purpose vehicle” means —
in relation to a real estate investment trust, a trust that is established solely in order for its trustee to hold, directly or indirectly, any immovable property or immovable property-related asset in which the real estate investment trust invests or proposes to invest; or
in relation to a business trust, a trust that is established solely in order for its trustee to hold, directly or indirectly, any property (or part thereof) in respect of which the business trust is established;
Definition
“tax year”, in relation to a taxable person, means —
the first period of 12 calendar months commencing on the 1st day of April, May or June, according to the prescribed accounting periods allocated to him, next following his effective date of registration determined in accordance with the First Schedule to the Act; or
any subsequent period of 12 calendar months commencing on the day following the end of his first, or any subsequent, tax year,except that the Comptroller may approve or direct that a tax year shall be a period of other than 12 calendar months or that it shall commence on a date other than that determined in accordance with sub-paragraph (a) or (b);
Definition
“unit” has the same meaning as in paragraph 1 of Part 3 of the Fourth Schedule to the Act.
Subregulation 2
Any reference to goods or services shall be construed as including a reference to anything which is supplied by way of a supply of goods or a supply of services, respectively.
Subregulation 3
For the purposes of the definitions of “family benefits”, “medical and accident insurance premium” and “medical expenses” in paragraph (1) —
directors and officers of a company;
persons engaged in the management of a company;
the directors, officers or employees of a related corporation as defined in section 4 of the Companies Act 1967,shall be construed as persons employed by the company.
Subregulation 4
Paragraphs (5), (6), (7) and (8) shall be used for determining the longer period applicable to taxable persons under the Act.
Subregulation 5
A taxable person who incurs exempt input tax during any tax year shall have applied to him a longer period which shall correspond with that tax year unless he did not incur exempt input tax during his immediately preceding tax year or registration period, in which case his longer period shall —
begin on the first day of the first prescribed accounting period in which he incurs exempt input tax; and
end on the last day of that tax year, except where he only incurs exempt input tax in the last prescribed accounting period of his tax year, in which case no longer period shall be applied to him in respect of that tax year.
Subregulation 6
A taxable person who incurs exempt input tax during his registration period shall have applied to him a longer period which shall begin on the first day on which he incurs exempt input tax and end on the day before the commencement of his first tax year.
Subregulation 7
In the case of a taxable person ceasing to be taxable during a longer period applicable to him, that longer period shall end on the day when he ceases to be taxable.
Subregulation 8
The Comptroller may approve in the case of a taxable person who incurs exempt input tax, or a class of such persons, that a longer period shall apply which need not correspond with a tax year.