Singapore legislation

Regulation 78

of Goods and Services Tax (General) Regulations

Regulation 78

Exemption

Amended byS 105/2015 wef 01/04/2015

Subregulation 1

Amended byS 105/2015 wef 01/04/2015

Any taxable person who desires to be exempted from the requirement under regulation 77(1), shall apply to the Comptroller in such form and manner as the Comptroller may determine.

Subregulation 2

The Comptroller may, if he thinks fit, approve in writing the application, subject to such conditions as he may impose.

Subregulation 3

The Comptroller may, for reasonable cause, at any time revoke any approval granted under paragraph (2).

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