Singapore legislation

Regulation 46O

Records to be kept

Amended byS 1003/2021 wef 01/01/2022

Subregulation 1

The claimant must keep a record of the claim.

Amended byS 1003/2021 wef 01/01/2022

Except as the Comptroller may otherwise allow, the record mentioned in paragraph (1) must consist of the following:

(a)

information on —

(i)

the amount of tax chargeable on the relevant supply before the reimbursement mentioned in regulation 46K(a);

(ii)

the prescribed accounting period in which the tax chargeable on the relevant supply was accounted for and paid to the Comptroller;

(iii)

the date and number of any invoice or equivalent document issued in relation to the relevant supply;

(iv)

the reasons for the reimbursement;

(v)

the amount of the reimbursement;

(vi)

the amount of the credit claimed for the relevant supply; and

(vii)

the prescribed accounting period in respect of which the claim was made;

(b)

the records and documents under regulation 46N.