Singapore legislation
Regulation 61
Regulation 61
Claim for input tax
Subregulation 1
Subject to paragraph (2) and except as the Comptroller may otherwise allow or direct either generally or specially, a person claiming deduction of input tax under section 19(2) of the Act shall do so on the return furnished by him for the prescribed accounting period in which the tax became chargeable.
Subregulation 2
Subject to paragraph (3) at the time of claiming deduction of input tax in accordance with paragraph (1), a person shall, if the claim is in respect of —
a supply from another taxable person, hold the document which is required to be provided under regulation 10; or
an importation of goods, hold a document showing the claimant as importer, consignee or owner and showing the amount of tax charged on the goods and authenticated or issued by the authorised officer.
Subregulation 3
Where the Comptroller so directs, either generally or in relation to particular cases or classes of cases, a claimant shall hold, instead of or in addition to the document or invoice (as the case may require) specified in paragraph (2)(a) or (b), such other documentary evidence of the charge to tax as the Comptroller may direct.