24 October 2013
The Goods and Services Tax (Amendment) Bill was introduced in Parliament on 21 October 2013. This Bill seeks to amend sections 6, 25, 27, 33, 37B and 79 of the Goods and Services Tax Act (Cap. 117A, 2005 Ed.) and insert a new section 83E.
In addition, the Bill also makes related amendments to the following:
- Sections 6 and 57(6A) of the Income Tax Act (Cap. 134, 2008 Ed.)
- Section 38(11) of the Property Tax Act (Cap. 254, 2005 Ed.)
- Section 70(7B) of the Stamp Duties Act (Cap. 312, 2006 Ed.)
Full details of the amendments can be found in the “Explanatory Statement” of the Bill. A copy of the Bill is available on the Parliament of Singapore website at http://www.parliament.gov.sg/publications/bills-introduced.
Source: Government Gazette