Singapore legislation
Schedule 2
Schedule 2
Particulars to be specified in the invoice
SECOND SCHEDULERegulation 13A(2)Particulars to be specified in the invoice
1. The particulars specified in regulation 13A(1)(e), (f) and (g) shall be set out in the invoice in the following formats:
for bars, ingots and wafers:S/No.DescriptionQuantityUnit PriceAmount1.[Purity] [Whether gold, silver or platinum] [Whether bar, ingot or wafer][Weight of each bar, ingot or wafer][Name of refiner][Unique serial number(s), where available][Number of pieces for this description][Unit price for this description][Price for this number of units](b)for coins:S/No.DescriptionQuantityUnit PriceAmount1.[Name of coin][Weight of coin] [Type of investment precious metal][Number of pieces for this description][Unit price for this description][Price for this number of units]2. All the different kinds of bars supplied shall be described one after another in the invoice (with each description listed under a separate serial number on the invoice); and the same shall apply in relation to all the different kinds of ingots, wafers and coins supplied.[S 495/2012 wef 01/10/2012][G.N. Nos. S 509/93; S 18/94; S 108/94; S 244/94; S 174/95; S 491/95; S 400/98; S 361/99; S 371/99; S 461/99; S 7/2000; S 160/2000; S 576/2000; S 137/2001; S 182/2001; S 261/2002; S 427/2002; S 648/2002; S 182/2003; S 316/2003; S 627/2003; S 237/2004; S 728/2004; S 729/2004; S 646/2005; S 394/2006; S 673/2006; S 327/2007; S 423/2007; S 540/2007; S 689/2007; S 235/2008]