Singapore legislation
Regulation 46J
Regulation 46J
Definitions of this Part
Amended byS 1003/2021 wef 01/01/2022
In this Part —“claimant” means the taxable person that makes a claim under regulation 46L;“relevant supply” means a supply of goods mentioned in regulation 46K(a);“return” means a return which a claimant is required to make in accordance with regulation 52.
Definition
“claimant” means the taxable person that makes a claim under regulation 46L;
Definition
“relevant supply” means a supply of goods mentioned in regulation 46K(a);
Definition
“return” means a return which a claimant is required to make in accordance with regulation 52.
Amended byS 1003/2021 wef 01/01/2022