Goods and Services Tax (General) (Amendment) Regulations 2013 [S 24/2013] to come into operation on 21 January 2013

23 January 2013

The Goods and Services Tax (General) (Amendment) Regulations 2013, published on 18 January 2013, shall be operationally effective on 21 January 2013.

The Regulations in the Goods and Services Tax (General) Regulations (Rg 1) (‘principal Regulations’) are amended following the extension of the Electronic Tourist Refund Scheme (eTRS) to international cruise passengers departing via the International Passenger Terminals of Singapore Cruise Centre (SCC) at Habourfront, and the Marina Bay Cruise Centre Singapore (MBCCS) at Marina South.

A summary of the amendments to the principal Regulations are as follows:


• Definitions of this Part – definition of ‘cruise terminal’ inserted (reg 47)
• Tourist Refund Scheme (TRS) – where the TRS is extended for refund by a taxable person that is made to a tourist who departs from Singapore on a cruise terminal on an international voyage. The meaning of ‘international voyage’ has also been inserted (reg 48)
• Meaning of tourist – extension of the exclusions of those regarded as tourists for those who are not a member of the crew of the aircraft or ship on which is departing out of Singapore (reg 49)
• Conditions for refund to tourist – Additional conditions inserted for refunds to tourists departing from a cruise terminal on a ship (reg 50)
• Obligations of tourist upon approval of refund – extension of obligations to include ‘cruise terminal’ where appropriate (reg 50A)
• Conditions for refund to taxable person, etc – extension of conditions to include ‘cruise terminal’ where appropriate (reg 50C).

Source: Government Gazette