Singapore legislation

Regulation 60

of Goods and Services Tax (General) Regulations

Regulation 60

Estimation of output tax

The Comptroller may allow a person to estimate the whole or any part of his output tax for any period in cases where he is satisfied that the person is not able to account for the exact amount of output tax chargeable in that period, provided that any such estimated amount shall be adjusted and exactly accounted for as tax chargeable in the next period thereafter or in such later period as the Comptroller may allow.