Goods and Services Tax (Notice to Attend Court) Regulations 2023

No. S 749

Goods and Services Tax Act 1993

Goods and Services Tax
(Notice to Attend Court)
Regulations 2023

In exercise of the powers conferred by section 86(1) of the Goods and Services Tax Act 1993, the Minister for Finance makes the following Regulations:

Citation and commencement

1.  These Regulations are the Goods and Services Tax (Notice to Attend Court) Regulations 2023 and come into operation on 1 January 2024.

Prescribed information

2.  A notice served on a person to attend court under section 73A of the Act must contain the following information:

(a) the name, identification number and address of the person;

(b) the offence that the person is alleged to have committed;

(c) the sentence provided under the Act for that offence;

(d) the date and time at which the person must attend court and the description of the court;

(e) the consequence under section 73A(5) of the Act if the person fails to comply with the notice;

(f) the name and designation of the person issuing the notice.

Made on 8 November 2023.

LAI WEI LIN

Second Permanent Secretary,
Ministry of Finance,
Singapore.

[AG/LEGIS/SL/117A/2020/15 Vol. 1]

(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act 1993).