Singapore legislation
Regulation 77
Regulation 77
Price to include tax
Subregulation 1
Where any taxable person displays, advertises, publishes or quotes in any manner the price of any supply of goods or services he makes or intends to make, such price shall include the tax that is chargeable on the supply under the Act unless the Comptroller approves otherwise under regulation 78.
Subregulation 1A
Where a taxable person displays, advertises, publishes or quotes, in relation to any supply of goods or services he makes or intends to make, both of the following prices:
the price of the supply which includes the tax that is chargeable on the supply under the Act;
the price of the supply which excludes the tax that is chargeable on the supply under the Act,then the taxable person shall, in the display, advertisement, publication or quote, give the price referred to in sub‑paragraph (a) the same prominence as, or greater prominence than, the price referred to in sub‑paragraph (b).
Subregulation 2
Paragraphs (1) and (1A) shall not apply to any display, advertisement, publication or quotation which is intended solely for the purpose of making the supply to a taxable person and which is in a form not ordinarily available for distribution to the public.