Singapore legislation
Regulation 46Q
Regulation 46Q
Repayment of credit
Subregulation 1
Except as the Comptroller may otherwise allow, where —
the claimant fails to comply with the requirements of regulation 46N, 46O or 46P in relation to the claim; or
the claimant did not reimburse the customer the amount of the credit claimed for the relevant supply,the claimant must repay to the Comptroller the amount of the reduction or refund or both (as the case may be) obtained under regulation 46L under the claim, and the Comptroller is not required to make any further reduction or refund under the claim.
Subregulation 2
Except as the Comptroller may otherwise allow, the claimant must repay the amount by including that amount in the appropriate box on the claimant’s return for a prescribed accounting period designated by the Comptroller for that purpose.
Subregulation 3
If at the time the claimant is required to repay the amount the claimant is no longer required to make returns to the Comptroller, the claimant must repay the amount to the Comptroller in such form and manner as the Comptroller may determine.