Regulation 66

Subject to this regulation, if any person makes any error in accounting for tax or in any return furnished under these Regulations, he shall correct that error in such manner and within such time as the Comptroller may require.

Every taxable person who is first registered under the Act on or after 1st January 2007 shall, if he makes any error referred to in paragraph (1), correct that error by submitting through the electronic service such information within such time as the Comptroller may require.

Every taxable person (not being a taxable person referred to in paragraph (2)) who, during all of his prescribed accounting periods ending in the calendar year 2005 collectively, makes supplies in Singapore which have a total value of more than $5 million shall, if he makes any error referred to in paragraph (1), with effect from 1st January 2007, correct that error by submitting through the electronic service such information within such time as the Comptroller may require.

Every taxable person (not being a taxable person referred to in paragraph (2)) who, during all of his prescribed accounting periods ending in the calendar year 2005 collectively, makes supplies in Singapore which have a total value of not less than $2 million but not more than $5 million shall, if he makes any error referred to in paragraph (1), with effect from 1st April 2007, correct that error by submitting through the electronic service such information within such time as the Comptroller may require.

Every taxable person (not being a taxable person referred to in paragraph (2)) who, during all of his prescribed accounting periods ending in the calendar year 2006 collectively —

Notwithstanding paragraphs (2), (3), (4) and (4A), the Comptroller may allow any taxable person referred to in paragraph (2), (3), (4) or (4A) to correct any error referred to in paragraph (1) by submitting information otherwise than through the electronic service in such circumstances as the Comptroller thinks fit.