Singapore legislation
Regulation 52
Regulation 52
Furnishing of returns
Subregulation 1
Except as the Comptroller may otherwise allow or direct in any particular case, where a person is registered or was or is required to be registered, he shall furnish to the Comptroller with a return in accordance with this regulation.
Subregulation 2
Subject to paragraphs (3), (4), (6A) and (6C), the person referred to in paragraph (1) shall furnish a return in respect of every period of a quarter.
Subregulation 3
Notwithstanding paragraph (2), where the Comptroller considers it necessary in the circumstances of any particular case to vary the length of any period or the date on which any period begins or ends, he may allow or direct any person to furnish returns in respect of any of the following periods, whether or not the period so varied has ended:
every period of the whole of —
a single calendar month;
3 consecutive calendar months (not constituting a quarter); or (iii)6 consecutive calendar months; (b)every such other period as the Comptroller may determine.
Subregulation 4
Notwithstanding paragraphs (2) and (3), the following shall apply to the first return and the last return of a person referred to in paragraph (1):
where the effective date of the person does not coincide with the first day of a standard period, a special period or an exceptional period applicable to the person on the effective date, the first return of the person shall be furnished in respect of a period that —
begins on the effective date; and
ends on the last day of the standard period, special period or exceptional period in which the effective date occurs;
where the cancellation date of the person does not coincide with the last day of a standard period, a special period or an exceptional period applicable to the person on the first day of the standard period, special period or exceptional period, the last return of the person shall be furnished in respect of a period that —
begins on the first day of the standard period, special period or exceptional period in which the day immediately before the cancellation date occurs; and
ends on the day immediately before the cancellation date.
Subregulation 5
Where a return to be furnished by a person referred to in paragraph (1) is in respect of —
the whole of a standard period or a special period applicable to the person; or
a period referred to in paragraph (4)(a) that ends on the last day of the standard period or special period applicable to the person,the return shall be furnished by the person no later than the last day of the month immediately following the end of the period in respect of which the return is to be furnished or by such other later time as the Comptroller may allow.
Subregulation 6
Where a return to be furnished by a person referred to in paragraph (1) is in respect of a period other than that referred to in paragraph (5)(a) and (b), the return shall be furnished by the person no later than the following or such other later time as the Comptroller may allow:
the day in the month immediately following the month in which the period in respect of which the return is to be furnished ends, that corresponds numerically to the last day of the period; (b)where there is no such corresponding day, the last day of the month immediately following the month in which the period ends.
Subregulation 6A
Where a customer is required under section 38A of the Act to account for and pay tax chargeable on a relevant supply of goods or services as if the customer were the supplier, then, despite the relevant supply taking place in a period under paragraph (2), (3) or (4) (for a first return) applicable to the customer, the customer may account for the tax chargeable on the relevant supply in a return for a period that —
is subsequent to the period in which the relevant supply takes place; and
is a period not later than the earlier of the following periods:
the period which includes the last day of a period of 3 months after the day on which the relevant supply takes place;
the period for which a claim for input tax in relation to the relevant supply may be made under regulation 61 by the customer.
Subregulation 6B
Paragraph (6A) does not apply to a customer that is granted an approval under regulation 68.
Subregulation 6C
Where —
a customer is required under section 38A of the Act to account for and pay tax chargeable on a relevant supply of goods or services as if the customer were the supplier; and
the relevant supply of goods or services takes place —
when the customer is an approved customer under paragraph (6D); and
in a prescribed accounting period or a longer period mentioned in section 20(4)(b) of the Act for which the customer is entitled to claim the full amount of input tax credit under sections 19 and 20 of the Act,then, the customer need not account for the tax on the relevant supply (and must not claim for input tax relating to the relevant supply) in any return.
Subregulation 6D
For the purpose of paragraph (6C), the Comptroller may approve a customer as an approved customer if —
the customer is entitled to claim the full amount of input tax credit under sections 19 and 20 of the Act for a prescribed accounting period or a longer period mentioned in section 20(4)(b) of the Act;
the customer does not, in the course of the business of the customer, supply the goods or services that are the subject of the relevant supply of goods or services in question;
the customer’s accounting and internal control systems are able to meet such accounting and auditing standards as the Comptroller may require; and
the customer has, to the satisfaction of the Comptroller, been complying with the duties and obligations of the customer under the Act in relation to the tax liability of the customer.
Subregulation 6E
The Comptroller may grant an approval under paragraph (6D) subject to such conditions as the Comptroller thinks necessary for the protection of revenue.
Subregulation 7
A return under this regulation shall be furnished to the Comptroller in the form determined by the Comptroller.
Subregulation 8
In this regulation —
Definition
“cancellation date”, in relation to a person referred to in paragraph (1), means the date on which the person ceases to be registered under the Act;
Definition
“effective date”, in relation to a person referred to in paragraph (1), means the date determined in accordance with section 91(1) or (2) of, or the First Schedule to, the Act upon which the person was or should have been registered;
Definition
“exceptional period” means a period referred to in paragraph (3)(b);
Definition
“special period” means a period referred to in paragraph (3)(a);
Definition
“standard period” means a period referred to in paragraph (2).