Singapore legislation
Regulation 30
Regulation 30
Use of other methods
Subregulation 1
The Comptroller may approve or direct the use by a taxable person of a method other than that specified in regulation 29.
Subregulation 2
The Comptroller may in special circumstances approve or direct the use by a taxable person of a method, other than that specified in regulation 29, which may treat supplies made by that taxable person to another taxable person for the purpose of any business carried on by the last-mentioned taxable person as taxable supplies; but the Comptroller may if he thinks it necessary for the protection of the revenue refuse to allow the use of such method.
Subregulation 3
A taxable person using a method as approved or directed by the Comptroller under paragraph (1) or (2) shall continue to use that method unless the Comptroller approves or directs the termination of its use.
Subregulation 4
Any approval or direction under paragraph (1) or (2) shall take effect from the date upon which the Comptroller gives such approval or direction or from such date as he may specify.