Singapore legislation
Regulation 50C
Regulation 50C
Conditions for refund to taxable person, etc.
Subregulation 1
A taxable person who has made a refund to a tourist shall be entitled to a refund under the scheme if and only if the following conditions are satisfied:
the taxable person makes a refund to the tourist (including through an approved central refund counter operator) within 3 months after the date the application of the tourist for the refund is approved;
where the approval for the application of the tourist was obtained through the electronic system, the taxable person who has made the refund was an approved central refund agency or an approved independent retailer at the time of purchase of the goods by the tourist; (ba)where the approval for the application of the tourist was obtained by the tourist furnishing an application form on or after 19th August 2012 to the proper officer of customs at the Goods and Services Tax Refund Inspection Counter at the airport or cruise terminal —
the application form was provided to the tourist by the taxable person from whom the tourist purchased the goods; and
in the case of a purchase made on or after 19th August 2012, the taxable person was, at the time he provided the form, approved under regulation 50(2)(b); and
the taxable person who has made the refund is able to produce such documents as the Comptroller may require for the purpose of supporting his claim for the refund.
Subregulation 1A
The Comptroller may, in his discretion, waive the condition referred to in paragraph (1)(ba)(ii), without prejudice to the application of regulation 50(5) and (6) (read with regulation 108).
Subregulation 2
A taxable person who is entitled to a refund under paragraph (1) may claim the refund by including the correct amount of the refund in the appropriate box on his return.
Subregulation 3
If, at the time the taxable person becomes entitled under paragraph (1) to a refund, he is no longer required to make returns to the Comptroller, he shall make a claim to the Comptroller in such form and manner as the Comptroller may determine.
Subregulation 4
Where the taxable person fails to comply with any requirement of the scheme or of this Part (including any condition imposed on him under or pursuant to the scheme or this Part), he shall repay to the Comptroller the amount of the refund obtained by the claim to which the failure to comply relates; and he shall repay the amount immediately by including that amount in the appropriate box on his return.
Subregulation 5
If, at the time the taxable person is required to repay any amount under paragraph (4), he is no longer required to make returns to the Comptroller, he shall repay such amount to the Comptroller within one month after he receives the payment of the refund to him referred to in paragraph (1) and in such form and manner as the Comptroller may determine.