Regulation 1
Citation and commencement
These Regulations are the Goods and Services Tax (Notice to Attend Court) Regulations 2023 and come into operation on 1 January 2024.
/akn/sg/act/sub_leg/1993/GSTA-S749-2023
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Quick answer
Goods and Services Tax (Notice to Attend Court) Regulations 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-S749-2023 1993, currently marked in force and first recorded in 1993.
Citation and commencement
These Regulations are the Goods and Services Tax (Notice to Attend Court) Regulations 2023 and come into operation on 1 January 2024.
Prescribed information
A notice served on a person to attend court under section 73A of the Act must contain the following information:
the name, identification number and address of the person;
the offence that the person is alleged to have committed;
the sentence provided under the Act for that offence;
the date and time at which the person must attend court and the description of the court;
the consequence under section 73A(5) of the Act if the person fails to comply with the notice;
the name and designation of the person issuing the notice.