Regulation 53

Every taxable person who is first registered under the Act on or after 1st January 2007 shall make and submit through the electronic service every specified return which he is required to furnish.

Every taxable person (not being a taxable person referred to in paragraph (1)) who, during all of his prescribed accounting periods ending in the calendar year 2005 collectively, makes supplies in Singapore which have a total value of more than $5 million shall, with effect from 1st January 2007, make and submit through the electronic service every specified return which he is required to furnish.

Every taxable person (not being a taxable person referred to in paragraph (1)) who, during all of his prescribed accounting periods ending in the calendar year 2005 collectively, makes supplies in Singapore which have a total value of not less than $2 million but not more than $5 million shall, with effect from 1st April 2007, make and submit through the electronic service every specified return which he is required to furnish.

Every taxable person (not being a taxable person referred to in paragraph (1)) who, during all of his prescribed accounting periods ending in the calendar year 2006 collectively —

Notwithstanding paragraphs (1), (2), (3) and (3A), the Comptroller may allow any taxable person to make and submit any specified return otherwise than through the electronic service in such exceptional circumstances as the Comptroller thinks fit.

In this regulation, “specified return” means any return referred to in regulation 52.