Singapore legislation

Regulation 62

of Goods and Services Tax (General) Regulations

Regulation 62

Failure to comply with notices or submit returns

Subregulation 1

Any person who fails or neglects without reasonable excuse to comply with any notice issued by the Comptroller or to submit any return shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment not exceeding 6 months.

Subregulation 2

No person shall be liable to prosecution for an offence under paragraph (1) in respect of failure or neglect to comply with any notice issued by the Comptroller unless the notice has been served on him personally or by registered post.

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