Singapore legislation
Regulation 35
Regulation 35
Non-applicability where other exempt supplies are made
Amended byS 875/2019 wef 01/01/2020
Regulation 33 shall not apply where the total value of all exempt supplies (excluding supplies of the descriptions specified in that regulation) made by the taxable person during any prescribed accounting period, or any longer period applicable to him, exceeds 5% of the total value of all non-specified taxable supplies and exempt supplies made by the taxable person during that period.