Singapore legislation

Regulation 67

of Goods and Services Tax (General) Regulations

Regulation 67

Definitions of this Part

In this Part —“approved person” means a person who has been approved by the Comptroller in accordance with regulation 68 to account for tax in accordance with a cash accounting scheme under this Part;“scheme” means the cash accounting scheme referred to in regulation 68.

Definition

“approved person” means a person who has been approved by the Comptroller in accordance with regulation 68 to account for tax in accordance with a cash accounting scheme under this Part;

Definition

“scheme” means the cash accounting scheme referred to in regulation 68.