Singapore legislation
Regulation 74
Regulation 74
Revocation of approval
Subregulation 1
The Comptroller may by notice in writing revoke an approval in any case where —
an approved person has provided any false, misleading or inaccurate declaration or information in his application for approval under regulation 68;
an approved person has, while admitted to the scheme, been convicted of an offence in connection with goods and services tax or has accepted any offer of composition under section 75 of the Act or the Customs Act 1960 as applied by section 26 of the Act;
an approved person has, while admitted to the scheme, been assessed to a penalty under section 48 of the Act;
an approved person has claimed input tax as though he had not been admitted to the scheme;
an approved person has failed to comply with any condition or requirement imposed by the Comptroller under regulation 68; or
it is necessary to do so for the protection of the revenue.
Subregulation 2
A person whose approval is revoked under paragraph (1) shall account for and pay on a return made in respect of his current prescribed accounting period all tax which has not been accounted for and paid in accordance with the scheme subject to any adjustment for credit for input tax.