Goods and Services Tax (General) Regulations

Goods and Services Tax Act

(CHAPTER 117A, Sections 12(8), 19, 20(3), (4) and (5), 21(7), 23(1), 25(1), 27, 30(1), (3) and (4), 32(1) and (2), 35, 37(3), 38(5), 39(3) and (4), 41(1), (2), (4), (5) and (6), 78(5) and 86(1))

Goods and Services Tax (General) Regulations

Rg 1

G.N. No. S 509/1983

REVISED EDITION 2008

(2nd June 2008)

[20th December 1993]

PART I

PRELIMINARY

Citation

1.  These Regulations may be cited as the Goods and Services Tax (General) Regulations.

Definitions

2.—(1)  In these Regulations, unless the context otherwise requires —

“customs territory” has the same meaning as in section 3(1) of the Customs Act 1960;

[S 566/2010 wef 01/10/2010]

[S 620/2022 wef 31/12/2021]

“non-specified taxable supply” means a taxable supply other than a specified supply;

[S 875/2019 wef 01/01/2020]

“prescribed accounting period” means such period as is prescribed in regulation 52 or as is defined in regulation 92 as a prescribed accounting period, as the case may be;

[S 64/2010 wef 05/02/2010]

“registered person” means a person registered by the Comptroller under the First Schedule to the Act;

“registered taxable person” means such a person while he is also a taxable person;

“registration number” means the number allocated by the Comptroller to a person in relation to the registration of that person;

“specified supply” means any of the following:

(a) a reverse charge supply;

(b) a supply of remote services (as defined in paragraph 2A of the Seventh Schedule to the Act) that is treated —

(i) under paragraph 4(1) of that Schedule as being made by an operator of an electronic marketplace to a customer, instead of by the overseas underlying supplier making the supply through the electronic marketplace of the operator;

(ii) under paragraph 5(3)(b) of that Schedule as being made by an operator of an electronic marketplace to a customer; or

(iii) under paragraph 6(2)(b) of that Schedule as being made by an operator of an electronic marketplace to a registered person;

[S 875/2019 wef 01/01/2020]

[S 1003/2021 wef 01/01/2022]

(c) a supply of distantly taxable goods that is treated —

(i) under paragraph 4(1) of the Seventh Schedule to the Act as being made by an operator of an electronic marketplace to a customer, instead of by the underlying supplier making the supply through the electronic marketplace of the operator; or

(ii) under paragraph 4B of the Seventh Schedule to the Act as being made by a redeliverer to a customer;

[S 1003/2021 wef 01/01/2022]

“tax fraction” means the fraction calculated in accordance with the following formula:

where A is 3 or such other rate of tax as may later be specified in section 16 of the Act;

[S 566/2010 wef 01/10/2010]

[S 1003/2021 wef 01/01/2022]

“transitional date”, in relation to a supply, means —

(a) where section 92(2) or (5) of the Act applies to the supply, the later of —

(i) 1 January 2020; and

(ii) the day on which the person making the supply is registered in accordance with the First Schedule;

(b) where section 92A(12) of the Act applies to the supply, the later of —

(i) 1 January 2023; and

(ii) the day on which the person making the supply is registered in accordance with the First Schedule;

(c) where section 92A(13) of the Act applies to the supply, the earlier of —

(i) the date on which the invoice for the supply is issued; and

(ii) the date on which the consideration for the amount of the invoice is received by the supplier; and

(d) where section 92A(14) of the Act applies to the supply — the date on which the consideration for the amount of the invoice for the supply is received on or after the day on which the person making the supply is registered in accordance with the First Schedule;

[S 1003/2021 wef 01/01/2022]

“transitional (reverse charge) date”, in relation to a reverse charge supply, means —

(a) where section 93(3) of the Act applies to the supply, the later of —

(i) 1 January 2020; and

(ii) the day on which the recipient is registered in accordance with the First Schedule;

(b) where section 94(6) of the Act applies to the supply, the later of —

(i) 1 January 2023; and

(ii) the day on which the recipient is registered in accordance with the First Schedule;

(c) where section 94(7) of the Act applies to the supply, the earlier of —

(i) the date on which the invoice for the reverse charge supply is issued; and

(ii) the date on which the consideration for the amount of the invoice is paid by the recipient; and

(d) where section 94(8) of the Act applies to the supply, the date on which the consideration for the amount of the invoice is paid on or after the day on which the person receiving the supply is registered in accordance with the First Schedule.

[S 1003/2021 wef 01/01/2022]

(2)  In the application of the Customs Act 1960, by virtue of section 26 of the Act, to any goods which are not subject to either customs duty or excise duty, such goods shall be construed as being under “customs control” within the meaning of section 3(2) of the Customs Act 1960 —

(a) as if they are dutiable goods; and

(b) as if the reference to a licensed warehouse in section 3(2) of the Customs Act 1960 includes a warehouse or other premises licensed under section 37(5)(b) of the Act.

[S 566/2010 wef 01/10/2010]

[S 827/2010 wef 01/01/2011]

[S 620/2022 wef 31/12/2021]

PART II

REGISTRATION

Group registration

3.—(1)  Where 2 or more taxable persons are eligible to be treated as members of a group under regulation 4, the taxable persons may apply in writing to the Comptroller to be treated as members of a group under section 30 of the Act and they shall, in that application, nominate a representative member who satisfies regulation 4(2A) or (2B), as the case may be.

[S 875/2019 wef 01/01/2020]

(2)  Where the Comptroller has approved 2 or more taxable persons to be treated as members of a group, an application may be made in writing to the Comptroller for —

(a) a further taxable person eligible to be so treated to be included among the taxable persons so treated;

(b) a taxable person to be excluded from the taxable persons so treated;

(c) another member of the group who satisfies regulation 4(2A) or (2B) (as the case may be) to be substituted as the representative member; or

[S 875/2019 wef 01/01/2020]

(d) the taxable persons to cease to be treated as members of a group.

(3)  An application under paragraph (1), (2)(a) or (c) must be made not less than 90 days before the date from which it is to take effect, or such later time as the Comptroller may allow.

(4)  The Comptroller may, in his discretion, approve an application made under paragraph (1) or (2) and impose such conditions as he may think fit including, where all members of the group are taxable persons registered under paragraph 1B of the First Schedule to the Act, a condition that no claim may be made for any credit for any input tax of the representative member (including any amount treated as such under section 30 of the Act).

[S 875/2019 wef 01/01/2020]

(5)  The Comptroller may refuse an application made under paragraph (1) or (2) or to register the member nominated by the taxable persons as a representative member if he thinks it necessary for the protection of the revenue.

Eligibility to register as group

4.—(1)  Subject to paragraph (1A), 2 or more taxable persons are eligible to be treated as members of a group if each of them falls within paragraph (2) and —

(a) one of them controls each of the others;

(b) one person (whether a body corporate or an individual) controls all of them; or

(c) 2 or more individuals carrying on a business in partnership control all of them.

[S 875/2019 wef 01/01/2020]

(1A)  For paragraph (1) to apply, all the taxable persons sought to be treated as members of the group must be —

(a) taxable persons other than registered (Seventh Schedule — pay only) persons; or

(b) registered (Seventh Schedule — pay only) persons.

[S 875/2019 wef 01/01/2020]

(2)  A taxable person falls within this paragraph if the person —

(a) is resident in Singapore or has an established place of business in Singapore;

(b) has an annual turnover of $1 million or more;

(c) has issued shares which are listed on a securities exchange established in or outside Singapore;

(d) is a subsidiary of a body corporate that satisfies sub-paragraph (b) or (c); or

(e) is financed by an entity (as part of its venture capital investment business) that satisfies sub-paragraph (b) or (c).

(2A)  For a group with members mentioned in paragraph (1A)(a), a member of the group is eligible to be a representative member of the group if the member satisfies —

(a) paragraph (2)(a); and

(b) in a case where the group comprises one or more taxable persons who do not satisfy paragraph (2)(a), sub-paragraph (b), (c), (d) or (e) of paragraph (2).

[S 875/2019 wef 01/01/2020]

(2B)  For a group with members mentioned in paragraph (1A)(b), a member of the group is eligible to be a representative member of the group if the member —

(a) satisfies paragraph (2)(b), (c), (d) or (e); and

(b) appoints a section 33(1) agent to act on behalf of the group.

[S 875/2019 wef 01/01/2020]

(3)  For the purposes of this regulation —

(a) a body corporate shall be taken to control another body corporate if it is that body’s holding company;

(b) an individual or individuals shall be taken to control a body corporate if he or they, were he or they a company, would be that body’s holding company; and

(c) whether a body corporate is the holding company or subsidiary of another body corporate shall be construed in accordance with section 5 of the Companies Act 1967.

[S 620/2022 wef 31/12/2021]

(4)  In this regulation, “section 33(1) agent” has the meaning given by section 33(5)(c) of the Act.

[S 875/2019 wef 01/01/2020]

Input tax claim by members of group

5.—(1)  The Comptroller may, if he thinks it necessary for the protection of the revenue, reduce or disallow credit for any amount of input tax claimed by the members of a group where that amount of input tax would otherwise not have been attributable to taxable supplies if the application to be treated as members of a group under regulation 3 had not been allowed.

(2)  Where an approval has been granted or a direction made by the Comptroller under regulation 30 for the use by any member of the group of a method other than that specified in regulation 29, the Comptroller may approve or direct the use of that method or another method under regulation 30 by all the members of the group.

Termination of group registration

6.—(1)  The Comptroller may, by notice given to a taxable person, terminate the treatment of that taxable person as a member of a group from such date as may be specified in that notice if he is satisfied that —

(a) the taxable person has at any time ceased to satisfy any of the requirements for eligibility under regulation 4;

(b) the taxable person has failed to comply with any condition or requirement imposed by the Comptroller under regulation 3(4);

(c) the taxable person has provided any false, misleading or inaccurate declaration or information in his application under regulation 3; or

(d) it is necessary for the protection of the revenue.

(2)  The Comptroller may, by notice in writing to the members of a group, terminate the registration of the group from such date as may be specified in the notice if he is satisfied that —

(a) the representative member of the group has ceased to satisfy any of the requirements for eligibility to be a representative member under regulation 4(2A) or (2B), as the case may be;

[S 875/2019 wef 01/01/2020]

(b) not one of the members of the group is eligible to be a representative member;

[S 875/2019 wef 01/01/2020]

(ba) any condition imposed by the Comptroller under regulation 3(4) is contravened; or

[S 875/2019 wef 01/01/2020]

(c) it is necessary for the protection of revenue.

Divisional registration

7.—(1)  Where the business of a taxable person is carried on in one or more divisions, that taxable person may apply in writing to the Comptroller for any such divisions to be registered in the names of those divisions.

(2)  The Comptroller may, in his discretion, approve an application made under paragraph (1) subject to such conditions or requirements as he may think fit to impose if he is satisfied that —

(a) it is likely to cause real difficulty for the taxable person to submit a single return in respect of all the divisions but for the separate registration under this regulation;

(b) each such division maintains an independent system of accounting; and

[S 64/2010 wef 05/02/2010]

(c) each such division is separately identifiable by reference to the nature of the activities carried on by or the location of the division.

[S 64/2010 wef 05/02/2010]

(d) [Deleted by S 64/2010 wef 05/02/2010]

Cancellation of registration

8.—(1)  The Comptroller may, at any time by notice in writing to the taxable person, cancel the registration approved under regulation 7 in respect of any or all of the divisions if he is satisfied that —

(a) the taxable person has failed to comply with any condition or requirement imposed by the Comptroller under regulation 7;

(b) any of the conditions referred to in regulation 7(2) has ceased to apply;

(c) the taxable person has provided any false, misleading or inaccurate declaration or information in his application under regulation 7; or

(d) it is necessary for the protection of the revenue.

(2)  Where the Comptroller cancels the registration in accordance with paragraph (1), it shall have effect from the date of the cancellation or from such later date as may be agreed between the Comptroller and the taxable person.

(3)  Subject to paragraphs (4) and (5), the taxable person may apply in writing to the Comptroller for any division separately registered under regulation 7 to cease to be so registered, and the Comptroller may cancel that separate registration with effect from the date of application or from such later date as may be agreed between the Comptroller and the taxable person.

(4)  Subject to paragraph (5), a taxable person registered under regulation 7 shall remain so registered for a period of not less than 2 years or such other shorter period as the Comptroller may determine.

(5)  The Comptroller may refuse to cancel the registration under regulation 7 where the Comptroller thinks it necessary for the protection of the revenue.

Representation of club, association, society, management corporation or organisation

9.  Where anything is required to be done by or under the Act by or on behalf of a club, association, society, management corporation or organisation, the affairs of which are managed by its members or a committee or committees of its members, it shall be the joint and several responsibility of —

(a) every member holding office as president, chairman, treasurer, secretary or any similar office, or in default of any thereof;

(b) every member holding office as a member of a committee, or in default of any thereof; and

(c) every member,

except that if it is done by any official, committee member or member referred to in this regulation, that shall be sufficient compliance with any such requirement.

PART III

TAX INVOICES AND OTHER INVOICES

[S 495/2012 wef 01/10/2012]

Obligation to provide tax invoice

10.—(1)  Except as otherwise provided in these Regulations, or as the Comptroller may otherwise allow, a registered taxable person making a taxable supply to a taxable person shall provide him with a tax invoice.

(2)  The particulars of the tax chargeable on a supply of goods described in paragraph 6 of the Second Schedule to the Act shall be provided —

(a) where the supply is a sale by auction, by the auctioneer;

(b) where the supply is a sale otherwise than by auction, by the person selling the goods; or

(c) where the supply is a supply otherwise than by way of sale, by the person making the supply,

on a document containing the particulars prescribed in regulation 11(1).

(3)  Any document issued to the buyer under paragraph (2) shall be treated for the purposes of paragraph (1) as a tax invoice provided by the person by whom the goods are deemed to be supplied in accordance with paragraph 6 of the Second Schedule to the Act.

(4)  Where a registered taxable person provides a document to himself which purports to be a tax invoice in respect of a supply of goods or services to him by another registered taxable person, that document may, with the approval of the Comptroller, be treated as the tax invoice required to be provided by the supplier under paragraph (1).

(5)  The documents specified in this regulation shall be provided within 30 days after the time when the supply is treated as taking place under sections 11, 11A, 11B and 12 of the Act or these Regulations, or within such longer period after that time as the Comptroller may allow.

[S 827/2010 wef 01/01/2011]

Contents of tax invoice

11.—(1)  Subject to regulation 13 and except as the Comptroller may otherwise allow, a registered taxable person providing a tax invoice in accordance with regulation 10 or any other regulations made under the Act, shall state thereon the following particulars:

(a) the words “tax invoice” in a prominent place;

(b) an identifying number;

(c) the date of issue of the invoice;

(d) the name, address and registration number of the supplier;

(e) the name and address of the person to whom the goods or services are supplied;

(f) a description sufficient to identify the goods or services supplied and the type of supply;

(g) for each description, the quantity of the goods or the extent of the services and the amount payable, excluding tax;

(h) any cash discount offered;

(i) the total amount payable excluding tax, the rate of tax and the total tax chargeable shown as a separate amount;

(j) the total amount payable including the total tax chargeable; and

(k) any amount referred to in sub-paragraphs (i) and (j), expressed in a currency, other than Singapore currency, shall also be expressed in Singapore currency in accordance with paragraph 11 of the Third Schedule to the Act.

(2)  Where a taxable supply takes place as described in section 11A(6) of the Act, any consignment or delivery note or similar document or any copy thereof issued by the supplier before the time of supply shall not, notwithstanding that it may contain all the particulars set out in paragraph (1), be treated as a tax invoice provided it is so endorsed.

[S 827/2010 wef 01/01/2011]

(3)  Where a registered taxable person provides an invoice containing the particulars prescribed in paragraphs (1) and (2) and specifies thereon any goods or services which are the subject of an exempt or zero-rated supply he shall, unless the Comptroller otherwise determines, distinguish on the invoice between the goods or services which are the subject of an exempt, zero-rated or other supply and state separately the gross total amount payable in respect of each.

(4)  Without affecting paragraphs (1), (2) and (3), where section 38A of the Act applies, the tax invoice must also include —

(a) the registration number of the customer; and

(b) a statement sufficient to inform the customer of the relevant supply of goods or services for which the customer must account for and pay the tax on.

[S 895/2018 wef 01/01/2019]

Change of rate and credit notes

12.—(1)  Where there is a change mentioned in paragraph (a), (b), (c) or (d) of the definition of “specified change” in section 39(1) of the Act, and a tax invoice which relates to a supply in respect of which an election is made under section 39B of the Act was issued before the election was made, the person making the supply shall, within 14 days after any such change or within such longer period as the Comptroller may allow, provide the person to whom the supply was made with a credit note so headed and containing the following particulars:

(a) the identifying number and date of issue of the credit note;

(b) the name, address and registration number of the supplier;

(c) the name and address of the person to whom the supply is made;

(d) the identifying number and date of issue of the tax invoice;

(e) a description sufficient to identify the goods or services supplied; and

(f) the amount being credited in respect of tax.

[S 1003/2021 wef 01/01/2022]

[S 1034/2022 wef 01/01/2023]

(2)  Where a tax invoice ceases to have effect under section 39D(1) of the Act, the person making the supply shall, within 14 days after such change or within such longer period as the Comptroller may allow, provide the person to whom the supply was made with a credit note so headed, and containing —

(a) the particulars specified in paragraph (1); and

(b) the amount in respect of which the invoice ceased to have effect under section 39D(1) of the Act.

[S 827/2010 wef 01/01/2011]

[S 27/2021 wef 18/01/2021]

[S 1034/2022 wef 01/01/2023]

(3)  The Comptroller may waive the requirement of a credit note under paragraph (1) or (2) (as the case may be), subject to any conditions that the Comptroller thinks fit.

[S 1003/2021 wef 01/01/2022]

Simplified invoices

13.—(1)  Except as the Comptroller may otherwise allow and subject to paragraphs (2) to (3B), where a registered taxable person provides a tax invoice in accordance with regulation 10 and the amount payable stated in the tax invoice, including tax, does not exceed $1,000, the tax invoice need contain only the following particulars:

(a) the name, address and registration number of the supplier;

(aa) an identifying number;

(b) the date of issue of the invoice;

(c) a description sufficient to identify the goods or services supplied; and

(d) the total amount payable including the total tax chargeable.

[S 1034/2022 wef 01/01/2023]

[S 141/2026 wef 01/04/2026]

(2)  Except as the Comptroller may otherwise allow, where a registered taxable person provides an invoice in accordance with this regulation, the registered taxable person —

(a) must only include particulars of supplies that are subject to the same rate of tax; and

(b) must not include particulars of any supply that —

(i) is zero-rated; or

(ii) is an exempt supply.

[S 1034/2022 wef 01/01/2023]

(3)  Subject to paragraph (2), where, on or after the date a specified change occurs, a registered taxable person provides an invoice in accordance with this regulation in relation to a supply of goods and services, and —

(a) the consideration for the supply was paid in whole and the supply was performed in whole, before the specified change occurred; or

(b) the supply spanned the specified change, and the invoice is for the part of the supply for which consideration was paid or that was performed before the specified change occurred,

the registered taxable person must include in the invoice —

(c) the applicable tax rate that the supply or part of the supply (as the case may be) was subject to before the specified change occurred; or

(d) the amount of tax chargeable at the tax rate mentioned in sub-paragraph (c).

[S 1034/2022 wef 01/01/2023]

(3A)  Where a registered taxable person —

(a) provides an invoice in accordance with this regulation in relation to a supply of any beverage product affixed with a deposit mark (whether or not together with any other goods or services); and

(b) collects or intends to collect a BCRS deposit for that beverage product in accordance with section 23Q of the Resource Sustainability Act 2019,

the registered taxable person may (but need not) include the BCRS deposit in the invoice.

[S 141/2026 wef 01/04/2026]

(3B)  For the purposes of paragraph (3A), except as the Comptroller may otherwise allow, where a registered taxable person includes the BCRS deposit for a beverage product in an invoice, the registered taxable person must —

(a) where the invoice contains a description separately identifying any beverage product supplied, or goods or services supplied that include any beverage product — ensure that the amount payable for the beverage product or goods or services (as the case may be) stated in the invoice excludes any BCRS deposit;

(b) include the following additional particulars in the invoice:

(i) a description sufficient to identify any BCRS deposit as such;

(ii) the amount of any BCRS deposit or deposits payable, shown as a separate amount —

(A) for each beverage product supplied;

(B) for each class of beverage products supplied;

(C) for each description of goods or services supplied that include one or more beverage products; or

(D) for all the beverage products supplied, in a single total amount;

(iii) a statement to the effect that no tax under the Act is chargeable on any BCRS deposit; and

(iv) the total amount payable including the total tax chargeable and the total amount of any BCRS deposit or deposits payable for any beverage product supplied; and

(c) ensure that the total amount payable mentioned in sub-paragraph (b)(iv) does not exceed $1,000.

[S 141/2026 wef 01/04/2026]

(4)  For the purposes of this regulation —

(a) a supply spans a specified change if the supply is treated as such under section 39(3) of the Act; and

(b) a supply is performed in part or is performed in whole if the supply is treated as such under section 39(4) of the Act.

[S 1034/2022 wef 01/01/2023]

(5)  In this regulation —

“beverage container return scheme deposit” or “BCRS deposit” means the deposit mentioned in section 23Q(1) of the Resource Sustainability Act 2019;

“beverage product” and “deposit mark” have the meanings given by section 23M(1) of the Resource Sustainability Act 2019;

“specified change” and “tax rate” have the meanings given by section 39(1) of the Act.

[S 141/2026 wef 01/04/2026]

Other invoices

13A.—(1)  Except as the Comptroller may otherwise allow, a taxable person making an exempt supply of investment precious metals referred to in paragraph 1A of Part 1 of the Fourth Schedule to the Act to another person shall provide the other person, within 30 days after the time when the supply is treated as taking place (or within such longer period after that time as the Comptroller may allow in any particular case) with an invoice containing the following particulars:

(a) an identifying number;

(b) the date of issue of the invoice;

(c) the name, address and registration number of the supplier;

(d) the name and address of the person to whom the investment precious metals are supplied;

(e) a description of the investment precious metals supplied, being —

(i) in the case of investment precious metals in the form of bars, ingots or wafers —

(A) the type of investment precious metal (whether gold, silver or platinum);

(B) the weight of each bar, ingot or wafer;

(C) the purity of each bar, ingot or wafer;

(D) the name of the refiner of each bar, ingot or wafer; and

(E) the unique serial number of each bar, ingot or wafer (where available);

(ii) in the case of investment precious metals in the form of coins —

(A) the type of investment precious metal (whether gold, silver or platinum);

(B) the name of the coin; and

(C) the weight of each coin;

(f) the quantity of investment precious metals supplied and the unit price; and

(g) the total amount payable.

[S 620/2022 wef 31/12/2021]

(2)  Except as the Comptroller may otherwise allow, the particulars referred to in paragraph (1)(e), (f) and (g) shall be set out in the form and manner specified in the Second Schedule.

[S 495/2012 wef 01/10/2012]

Inclusion of certain details in invoices

13B.—(1)  The Comptroller may, for the protection of revenue, direct a taxable person in writing to include statements of one or more of the following particulars in any tax invoice, simplified invoice or invoice that the taxable person issues for a taxable supply of goods made by the taxable person to any person in Singapore:

(a) the model of the goods supplied;

(b) the serial number of the goods supplied;

(c) any other particulars specified by the Comptroller in the direction.

(2)  A taxable person to whom the Comptroller has given a direction under paragraph (1) must comply with the direction in the manner and within the time specified in the direction.

(3)  In this regulation —

“invoice” means any invoice issued by a taxable person to a person that is not a taxable person, in relation to a supply that the taxable person makes to that person;

“simplified invoice” means the tax invoice mentioned in regulation 13;

“tax invoice” means the tax invoice mentioned in regulations 10 and 11.

[S 639/2017 wef 01/01/2018]

General

14.—(1)  Regulations 10, 11(1) and (2), 12 and 13 shall not apply to —

(a) any zero-rated supply;

(b) any supply to which regulations made under section 19(14) of the Act apply;

(c) any supply on which tax is charged although it is not made for consideration; or

(d) any supply to which regulations in Part XI (made under section 23 of the Act) apply.

[S 495/2012 wef 01/10/2012]

(2)  Regulation 13A shall not apply to any supply of investment precious metals that is not made for a consideration.

[S 495/2012 wef 01/10/2012]

PART IV

TIME OF SUPPLY

Supplies of goods and services excluded from section 11B(3) of Act

15.  The following supplies of goods and services shall be excluded from the application of section 11B(3) of the Act:

(a) a supply of goods under paragraph 4 of the Second Schedule to the Act consisting of the grant of a licence, tenancy or lease where the whole or part of the consideration for that grant is payable periodically and attributed to separate periods of the term of the licence, tenancy or lease;

(b) a supply of any form of power (including electricity), gas (excluding gas supplied in cylinders), water, light, heat, refrigeration, air-conditioning, ventilation, telephone, telex, telepac and similar telecommunications services;

(c) a supply of goods under an arrangement whereby the supplier retains the property therein until the goods or part of them are appropriated under the agreement by the buyer and in circumstances where the whole or part of the consideration is determined at that time;

(d) a supply of goods or services after 1st April 1994 under a contract which provides for the retention of any part of the consideration by one party pending full and satisfactory performance of the contract, or any part of it, by the other party;

(e) a supply of services for a period for a consideration the whole or part of which is determined or payable periodically or from time to time;

(f) a supply of services comprising the right to use a benefit where the whole of the consideration for the supply (being in the nature of royalties or other similar payments) cannot be ascertained at the time the services are performed but only subsequently by a person other than the supplier of the services upon the use of the benefit;

(g) supplies of goods or services in the course of the construction, alteration, demolition, repair or maintenance of a building or of any engineering work under a contract which provides for payments for such supplies to be made periodically or from time to time.

[S 827/2010 wef 01/01/2011]

Supplies of distantly taxable goods and services excluded from section 11C(4) of Act

15A.  The following supplies of distantly taxable goods and services are excluded from the application of section 11C(4) of the Act:

(a) a supply of distantly taxable goods and a supply of services under a contract which provides for the retention of any part of the consideration by one party pending full and satisfactory performance of the contract, or any part of it, by the other party;

[S 1003/2021 wef 01/01/2022]

(b) a supply of services (including, to avoid doubt, telecommunication services) for a period for a consideration the whole or part of which is determined or payable periodically or from time to time;

(c) a supply of services comprising the right to use a benefit where the whole of the consideration for the supply (being in the nature of royalties or other similar payments) cannot be ascertained at the time the services are performed but only subsequently by a person other than the supplier of the services upon the use of the benefit;

(d) a supply of distantly taxable goods and a supply of services in the course of the construction, alteration, demolition, repair or maintenance of a building, or of any engineering work, under a contract which provides for payments for such supply to be made periodically or from time to time;

[S 895/2018 wef 01/01/2019]

[S 1003/2021 wef 01/01/2022]

(e) a supply of distantly taxable goods under an arrangement where —

(i) the supplier retains the property in the goods until the goods or a part of them are appropriated under the agreement by the buyer; and

(ii) the whole or part of the consideration is determined at the time of that appropriation.

[S 1003/2021 wef 01/01/2022]

[S 1003/2021 wef 01/01/2022]

Licence, tenancy and lease

16.—(1)  [Deleted by S 827/2010 wef 01/01/2011]

(2)  Where the grant of a licence, tenancy or lease is a supply of goods under paragraph 4 of the Second Schedule to the Act, and the whole or part of the consideration for that grant is payable periodically and is attributed to separate periods of the term of the licence, tenancy or lease, the supplier, at or about the beginning of any period not exceeding 3 years, issues a tax invoice containing, in addition to the particulars specified in regulation 11, the following particulars:

(a) the date on which any part of the consideration is to be become due for payment in the period;

(b) the amount payable (excluding tax) on each such date; and

(c) the rate of tax in force at the time of the issue of the tax invoice and the amount of tax chargeable in accordance with that rate on each of such payments,

goods shall be treated as separately and successively supplied whenever a payment in respect of the licence, tenancy or lease becomes due or is received, whichever is the earlier.

[S 827/2010 wef 01/01/2011]

(3)  Where, on or before the date that a payment is due as stated on an invoice issued as described in paragraph (2), there is a change in the tax chargeable on supplies of the description to which the invoice relates, that invoice shall cease to be treated as a tax invoice in respect of any such supplies for which payments are due after the change.

17.  [Deleted by S 827/2010 wef 01/01/2011]

18.  [Deleted by S 827/2010 wef 01/01/2011]

19.  [Deleted by S 827/2010 wef 01/01/2011]

Continuous supplies of services

20.—(1)  [Deleted by S 827/2010 wef 01/01/2011]

(2)  Where services are supplied for a period for a consideration the whole or part of which is determined or payable periodically or from time to time, under an agreement which provides for successive payments, and the supplier at or about the beginning of any period not exceeding 12 months, issues a tax invoice containing, in addition to the particulars specified in regulation 11, the following particulars:

(a) the dates on which payments under the agreement are to become due in the period;

(b) the amount payable (excluding tax) on each such date; and

(c) the rate of tax in force at the time of issue of the tax invoice and the amount of tax chargeable in accordance with that rate on each of such payments,

the services shall be treated as separately and successively supplied whenever a payment in respect of them becomes due or is received, whichever is the earlier.

[S 827/2010 wef 01/01/2011]

(3)  Where, on or before any of the dates that a payment is due as stated on an invoice issued under paragraph (2), there is a change in the tax chargeable on supplies of the description to which the invoice relates, that invoice shall cease to be treated as a tax invoice in respect of any such supplies for which payments are due after the change.

21.  [Deleted by S 827/2010 wef 01/01/2011]

22.  [Deleted by S 827/2010 wef 01/01/2011]

General

23.  Where under this Part a supply is treated as taking place when an invoice is issued by the supplier or when any payment is received, tax on that supply shall be chargeable only to the extent covered by the invoice or payment.

PART IVA

PLACE WHERE RECIPIENT OF SEVENTH SCHEDULE SUPPLY BELONGS

[S 895/2018 wef 01/01/2019]

Place where recipient of Seventh Schedule supply of remote services belongs

24.—(1)  This regulation applies in determining whether a customer receiving a Seventh Schedule supply of remote services belongs in Singapore.

[S 1003/2021 wef 01/01/2022]

(2)  The customer belongs in Singapore if —

(a) details of the bank account from which the payment for the purchase of the services is made, or details of the customer’s payment account or payment card provided for the purchase, support the conclusion that the customer has his usual place of residence, or a business or some other fixed establishment which is most directly concerned with the purchase, in Singapore; and

(b) either of the following supports the conclusion that the customer has his usual place of residence, or a business or some other fixed establishment which is most directly concerned with the purchase, in Singapore:

(i) the customer’s billing address or home address or, in the case of a customer that is not an individual, the customer’s registered address;

(ii) the mobile country code, IP address or other information identifying the physical location of the device used by the customer to make the purchase.

(3)  If the details mentioned in paragraph (2)(a) are not available or do not support the conclusion mentioned in that provision, the customer is taken to belong in Singapore if the matters in both sub-paragraphs (i) and (ii) of paragraph (2)(b) support that conclusion.

(4)  The Comptroller may, in any particular case, allow the use of other means to determine if a customer is a person that belongs in Singapore.

[S 895/2018 wef 01/01/2019]

[S 1003/2021 wef 01/01/2022]