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Goods and Services Tax (Composition of Offences) Regulations

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Type
Subsidiary Legislation
Status
In force
Enacted
1993
Sections
2

Quick answer

About this subsidiary legislation

Goods and Services Tax (Composition of Offences) Regulations is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-RG4 1993, currently marked in force and first recorded in 1993.

Regulation 1

Citation

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These Regulations may be cited as the Goods and Services Tax (Composition of Offences) Regulations.

Regulation 2

Offences which may be compounded

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Amended byG.N. Nos. S 512/93S 452/96S 378/2001S 60/2019 wef 01/02/2019S 876/2019 wef 01/01/2020S 1035/2022 wef 31/12/2021S 1035/2022 wef 01/01/2023

The offences referred to in sections 44(4), 46(6), 59(1) and (2), 61, 62(1), 62A(2), 62B(3), 62C(1) and (4), 63, 64, 64A(1), (2) and (4), 66, 81(4), 82(5), 83I(4) and 84(2D) (other than a continuing offence under section 84(2D)) of the Act and regulations 62(1) and 108 of the Goods and Services Tax (General) Regulations (Rg 1) may be compounded by the Comptroller of Goods and Services Tax or any person authorised by him in accordance with section 75(1) of the Act.

Common questions

What is Goods and Services Tax (Composition of Offences) Regulations?
Goods and Services Tax (Composition of Offences) Regulations is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-RG4 1993, currently marked in force and first recorded in 1993.
Is Goods and Services Tax (Composition of Offences) Regulations still in force?
Yes — Goods and Services Tax (Composition of Offences) Regulations is currently in force.
When did Goods and Services Tax (Composition of Offences) Regulations take effect?
Goods and Services Tax (Composition of Offences) Regulations was first recorded in 1993.
How many regulations does Goods and Services Tax (Composition of Offences) Regulations have?
Goods and Services Tax (Composition of Offences) Regulations contains 2 regulations.
Where can I read the official version of Goods and Services Tax (Composition of Offences) Regulations?
The official text of Goods and Services Tax (Composition of Offences) Regulations is published at sso.agc.gov.sg.