Singapore legislation
Regulation 63
Regulation 63
Time for payment of refund
Subregulation 1
Subject to section 19(8) of the Act and paragraphs (2), (3) and (4), when the Comptroller is required to make any amount of payment under section 19(5) of the Act, the Comptroller must make such payment by the later of the following:
the last day of a period equivalent to the prescribed accounting period, that commences on the day immediately after the day on which the return to which the payment relates is received by the Comptroller;
the specified day.
Subregulation 2
Subject to paragraph (4), where the Comptroller makes a reasonable request for information relating to the payment claimed before the Comptroller is required to make the payment under paragraph (1) or this paragraph (as the case may be), the Comptroller must make the payment by the later of the following:
the last day of the 3-month period, that commences on the day immediately after the day on which the Comptroller receives all the information so requested;
the specified day.
Subregulation 3
Subject to paragraph (4), where section 19(7) of the Act applies, the Comptroller must —
where the taxable person failed to submit returns — make the payment by the later of the following:
the last day of the 3-month period that commences on the day immediately after the day on which the taxable person submits the returns;
the specified day;
where the taxable person failed to comply with a reasonable request by the Comptroller for information — make the payment by the later of the following:
the last day of the 3-month period that commences on the day immediately after the day on which the Comptroller receives all the information so requested;
the specified day; or
where the taxable person has failed to pay any tax or penalty for any period as required by the Act — make the payment of any amount remaining after deducting such tax or penalty by the later of the following:
the last day of the 3-month period that commences on the day immediately after the day of the deduction;
the specified day.
Subregulation 4
Where, before the expiry of the period within which the Comptroller is required to make the payment as required by paragraph (1), (2) or (3) (as the case may be), the Comptroller reasonably suspects (whether or not as a result of information given pursuant to any request) that the payment relates to credit for any input tax on any supply made to the taxable person which was part of an arrangement comprising 2 or more supplies (whether or not the supplies are in the same chain of supply or in different chains of supply), the effect of which is that one or more persons evade or avoid paying any amount of tax, or is able to seek to obtain any credit for or refund of tax which the person or persons would not otherwise be able to obtain, then —
the Comptroller must, as soon as practicable after forming that suspicion, notify the taxable person of the Comptroller’s suspicion; and
if the Comptroller is satisfied that there is no such arrangement, the Comptroller must —
as soon as practicable after becoming so satisfied, notify the taxable person of that fact; and
make the payment by the later of the following:
the last day of the one-month period, that commences on the day immediately after the day on which the Comptroller is so satisfied;
the specified day.
Subregulation 5
This regulation also applies to any claim for payment made before 3 January 2022 if —
payment for the claim has not been made as at that date; and
the last day by which the Comptroller would be required to make payment for the claim under this regulation as in force immediately before 3 January 2022, is on or after that date.
Subregulation 6
In this regulation, “specified day” means —
where the Comptroller is to make the payment in accordance with regulation 2(1) of the Goods and Services Tax (Mode of Payment for Refunds) Regulations 2021 (G.N. No. S 1002/2021) — the last day of the 3-month period that commences on the day immediately after the day on which the Comptroller is able to make the payment in accordance with that provision; or
where the Comptroller is to make the payment in accordance with regulation 2(3) of the Goods and Services Tax (Mode of Payment for Refunds) Regulations 2021 — the last day of the one-month period that commences on the day immediately after the day on which the Comptroller is satisfied that the Comptroller has sufficient information to make the payment in accordance with that provision.