Singapore legislation

Regulation 55

of Goods and Services Tax (General) Regulations

Regulation 55

Power to direct production of documents

Subregulation 1

The Comptroller may, by notice in writing, direct a taxable person to produce to him any return or other document furnished under this Part or a copy thereof.

Subregulation 2

Any person who is directed to produce any return or other document under this regulation shall comply with the direction in such manner and within such time as the Comptroller may specify in the notice directing the production.

Read in full context — Goods and Services Tax (General) Regulations →