Singapore legislation
Regulation 48
Regulation 48
Tourist refund scheme
Subregulation 1
A tourist refund scheme is hereby established under this Part for —
the refund by a taxable person that —
is made to a tourist who departs from Singapore from an airport, or a cruise terminal on an international voyage; and
is of an amount equivalent to the tax chargeable on a supply of goods to the tourist by —
the taxable person; or
another taxable person with whom the first-mentioned taxable person is affiliated; and
the refund by the Comptroller to the taxable person who made the refund to the tourist, of the amount refunded to the tourist under sub-paragraph (a).
Subregulation 2
For the avoidance of doubt, this regulation shall not apply where the taxable person making the refund to the tourist is acting in the capacity of an approved central refund counter operator.
Subregulation 3
In this regulation, “international voyage” means —
a voyage of a ship which, as generally advertised or marketed by or on behalf of the cruise line providing the voyage, does not terminate in Singapore; and
where, in the course of a voyage referred to in sub‑paragraph (a), the ship returns to Singapore on one or more occasions, the portion of the voyage starting from the ship’s last departure from Singapore on that voyage,and, for the avoidance of doubt, a voyage that is generally advertised or marketed by or on behalf of the cruise line providing the voyage as being one on a ship that terminates in Singapore shall not be a voyage on a ship that does not terminate in Singapore by virtue of the tourist disembarking at another country outside Singapore and not returning to Singapore on the ship.