Goods and Services Tax (General) (Amendment No. 2) Regulations 2004

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for="chk91d5e003-f548-41da-948e-f77a45181aec"><b>Enacting Formula</b></p><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr1-" class="form-check-input childID" data-id="6a8de866-9244-460a-b5d0-a0a4d2245f7e" data-id2="6a8de866-9244-460a-b5d0-a0a4d2245f7e" id="chk6a8de866-9244-460a-b5d0-a0a4d2245f7e" /> <label for="chk6a8de866-9244-460a-b5d0-a0a4d2245f7e">1 Citation and commencement</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr2-" class="form-check-input childID" data-id="f95a38d2-d6c6-4f26-9c9e-4f20fc3a8266" data-id2="f95a38d2-d6c6-4f26-9c9e-4f20fc3a8266" id="chkf95a38d2-d6c6-4f26-9c9e-4f20fc3a8266" /> <label for="chkf95a38d2-d6c6-4f26-9c9e-4f20fc3a8266">2 Deletion of regulations 53 and 54</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr3-" class="form-check-input childID" data-id="9766b556-661b-4664-adec-1906f4be0d18" data-id2="9766b556-661b-4664-adec-1906f4be0d18" id="chk9766b556-661b-4664-adec-1906f4be0d18" /> <label for="chk9766b556-661b-4664-adec-1906f4be0d18">3 Amendment of regulation 55</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr4-" class="form-check-input childID" data-id="74a61b7e-c20e-43a7-a7df-3873015206ac" data-id2="74a61b7e-c20e-43a7-a7df-3873015206ac" id="chk74a61b7e-c20e-43a7-a7df-3873015206ac" /> <label for="chk74a61b7e-c20e-43a7-a7df-3873015206ac">4 Amendment of regulation 56</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr5-" class="form-check-input childID" data-id="8d8ba292-bc0b-43a4-8994-423e724b87a2" data-id2="8d8ba292-bc0b-43a4-8994-423e724b87a2" id="chk8d8ba292-bc0b-43a4-8994-423e724b87a2" /> <label for="chk8d8ba292-bc0b-43a4-8994-423e724b87a2">5 Deletion of regulation 57</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr6-" class="form-check-input childID" data-id="f4cd0ac4-0f14-4b3a-aaca-6b60fb25624e" data-id2="f4cd0ac4-0f14-4b3a-aaca-6b60fb25624e" id="chkf4cd0ac4-0f14-4b3a-aaca-6b60fb25624e" /> <label for="chkf4cd0ac4-0f14-4b3a-aaca-6b60fb25624e">6 Amendment of regulation 62</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr7-" class="form-check-input childID" data-id="37e80db9-d0a2-4b77-a2e3-19e9cc4a556b" data-id2="37e80db9-d0a2-4b77-a2e3-19e9cc4a556b" id="chk37e80db9-d0a2-4b77-a2e3-19e9cc4a556b" /> <label for="chk37e80db9-d0a2-4b77-a2e3-19e9cc4a556b">7 Amendment of regulation 108</label></div></blockquote></div> </div> <div class="visible-xs print-btn"> <div class="row"> <div class="col-8 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Legislation Supplement<br />on 08 Dec 2004 </div> </div> <div class="section-title hidden-xs hidden-sm" data-bind="html: SectionTitle2, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""> </div> <div class="section-title visible-xs visible-sm" data-bind="html: SectionTitle1, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""> </div> </div> <div class="mobile-toolbar-buttons" data-bind="visible: Show.MobileToolbar" id="mobileToolbar" style="display: none"> <div data-bind="visible: Show.SearchWithin" class="search-within-mobile" style="display: none"> <form method="get" action="/SL-Supp/S728-2004/Published/20041208?DocDate=20041208&ViewType=Within" data-bind="submit: SubmitSearchWithin"> <div class="input-group has-clear-button"> <button type="button" class="btn btn-default btn-back" data-bind="click: HideSearchWithin"><span class="fa fa-angle-left"></span></button> <input type="text" class="form-control" 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href="#pr1-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr1-" name="item" id="tocItem4" title="1" />  </div> <span> 1 Citation and commencement </span> </a> <a class="nav-link " href="#pr2-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr2-" name="item" id="tocItem5" title="2" />  </div> <span> 2 Deletion of regulations 53 and 54 </span> </a> <a class="nav-link " href="#pr3-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr3-" name="item" id="tocItem6" title="3" />  </div> <span> 3 Amendment of regulation 55 </span> </a> <a class="nav-link " href="#pr4-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr4-" name="item" id="tocItem7" title="4" />  </div> <span> 4 Amendment of regulation 56 </span> </a> <a class="nav-link " href="#pr5-" data-part=""> <div class="form-check"> <input 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117A)</div><div id="at-"><table width="100%"><tr><td class="slTitle">Goods and Services Tax (General) (Amendment No. 2) Regulations 2004</td></tr></table></div><table width="100%"><tr><td class="openWd" id="av-"><table width="100%"><tr><td class="openWd">In exercise of the powers conferred by sections 41 (1), (2), (4), (5) and (6) and 86(1) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Regulations:</td></tr></table></td></tr></table></div><div class="body"><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr1-"><span class="noBold"></span><span class="">Citation and commencement</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>1.</strong>  These Regulations may be cited as the Goods and Services Tax (General) (Amendment No. 2) Regulations 2004 and shall come into operation on 8th December 2004.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr2-"><span class="noBold"></span><span class="">Deletion of regulations 53 and 54</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>2.</strong>  Regulations 53 and 54 of the Goods and Services Tax (General) Regulations (Rg 1) (referred to in these Regulations as the principal Regulations) are deleted.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr3-"><span class="noBold"></span><span class="">Amendment of regulation 55</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>3.</strong>  Regulation 55 of the principal Regulations is amended by deleting paragraph (1) and substituting the following paragraph:<table width="100%"><tr><td class="AM1Sect"><a name="pr3-qe-ps1-"></a><table width="100%"><tr><td class="prov2Txt first"><span class="noBold">“</span>(1)  The Comptroller may, by notice in writing, direct a taxable person to produce to him any return or other document furnished under this Part or a copy thereof.<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr4-"><span class="noBold"></span><span class="">Amendment of regulation 56</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>4.</strong>  Regulation 56 of the principal Regulations is amended by deleting the words “an electronic notice” and substituting the words “the electronic service”.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr5-"><span class="noBold"></span><span class="">Deletion of regulation 57</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>5.</strong>  Regulation 57 of the principal Regulations is deleted.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr6-"><span class="noBold"></span><span class="">Amendment of regulation 62</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>6.</strong>  The principal Regulations are amended by renumbering regulation 62 as paragraph (1) of that regulation, and by inserting immediately thereafter the following paragraph:<table width="100%"><tr><td class="AM1Sect"><a name="pr6-qe-ps2-"></a><table width="100%"><tr><td class="prov2Txt first"><span class="noBold">“</span>(2)  No person shall be liable to prosecution for an offence under paragraph (1) in respect of failure or neglect to comply with any notice issued by the Comptroller unless the notice has been served on him personally or by registered post.<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr7-"><span class="noBold"></span><span class="">Amendment of regulation 108</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>7.</strong>  Regulation 108 of the principal Regulations is amended by deleting the words “53 (4), (5) and (6),”. <div class="amendNote">[G.N. Nos. S 261/2002; S427/2002; S 648/2002; S 182/2003; S 316/2003; S 627/2003; S 237/2004]</div></td></tr></table></div></div><div class="tail"><p class="sigTxtL">Made this 3rd day of December 2004.</p><table width="100%"><tr><td class="sigTbl" id="as-"><table width="100%"><tr><td class="sig" id="as-sg-">LIM SIONG GUAN</td></tr></table><div class="position" id="as-sp-">Permanent Secretary, <br/>Ministry of Finance, <br/>Singapore.</div><div class="sigDate"></div></td></tr></table></div><table width="100%"><tr><td class="printCode">[MF R60.001.0013 Vol. 23; AG/LEG/SL/117A/2002/2 Vol. 2]</td></tr></table><table width="100%"><tr><td class="toBeTabled">(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).</td></tr></table><table width="100%"><tr><td class="derTbl"></td></tr></table></div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="footer"> <div class="footer-container"> <div class="container"> <div class="row footer-title"> Singapore 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Goods and Services Tax (General) (Amendment No. 2) Regulations 2004 - Singapore Statutes Online