Singapore legislation
Regulation 50B
Regulation 50B
Revocation of approval and recovery of refund made as tax due
Subregulation 1
Where the Comptroller or any proper officer of customs ascertains that a tourist or a person who has held himself out to be a tourist —
does not satisfy any of the conditions under regulation 50(1) or (1A), or both, as the case may be;
has failed to comply with regulation 50A(1); or
is not a tourist within the meaning of regulation 49, the Comptroller may revoke any approval for a refund under the scheme (whether granted before, on or after 1st January 2014 to the tourist or person).
Subregulation 2
Where —
an approval for a refund under the scheme is revoked under paragraph (1) after the refund has been made to the tourist or person by a taxable person; and
the Comptroller has made a refund to the taxable person because of the refund referred to in sub-paragraph (a), the tourist or person shall, upon notification by the Comptroller of the revocation, whether by way of service of a notice in writing or otherwise, immediately repay to the Comptroller the amount of the refund referred to in sub-paragraph (a).
Subregulation 3
For the avoidance of doubt, sections 78, 79 and 82 of the Act shall apply to the recovery of the amount of the refund referred to in paragraph (2).