General penalties
s 58
58. Any person guilty of an offence under this Act for which no penalty is provided shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.
Goods and Services Tax Act 1993 PART 9 — OFFENCES AND PENALTIES
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Penalty for incorrect return
s 59
59.—(1) Subject to the provisions of Part 8, any person who —(a) makes an incorrect return by omitting or understating any output tax or any tax that is accountable pursuant to regulations made under section 27A or by overstating any input tax of which the person is required by this Act to make a return; or (b) gives any incorrect information in relation to any matter affecting the person’s own liability to tax or the liability of any other person or of a partnership, shall be guilty of an offence and shall on conviction pay a penalty equal to the amount of tax which has been undercharged in consequence of such incorrect return or information, or which would have been so undercharged if the return or information had been accepted as correct. [20/2010] (2) Any person who without reasonable excuse or through negligence —(a) makes an incorrect return by omitting or understating any output tax or any tax that is accountable pursuant to regulations made under section 27A or by overstating any input tax of which the person is required by this Act to make a return; or (b) gives any incorrect information in relation to any matter affecting the person’s own liability to tax or the liability of any other person or of a partnership, shall be guilty of an offence and shall on conviction — (c) pay a penalty equal to double the amount of tax which has been undercharged in consequence of such incorrect return or information, or which would have been so undercharged if the return or information had been accepted as correct; and (d) be liable to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both.[20/2010] (3) This section does not apply in relation to a claim for credit for input tax on a supply or purported supply which a taxable person should have known was a part of an arrangement mentioned in section 20(2A).[42/2020] [Act 35 of 2022 wef 01/01/2023]
Penalty for failure to pay or make returns within prescribed period
s 60
60.—(1) If any tax (including any additional tax mentioned in section 47(1B)) is not paid within the periods prescribed in regulations made under section 41 or within the period specified in section 47(2C) (as may be extended under section 47(2D)) —(a) a penalty equal to 5% of the amount of tax payable is added thereto; and (b) if the amount of tax outstanding is not paid within 60 days after the imposition of the penalty as provided by paragraph (a), an additional penalty of 2% of the tax outstanding is payable for each completed month that the tax remains unpaid commencing from the date on which the tax became payable, but the total additional penalty must not exceed 50% of the amount of tax outstanding.[42/2020] (1A) Subsection (1) applies separately to —(a) the output tax of a taxable person after deduction of input tax allowable under section 20; and (b) tax accountable by a taxable person pursuant to regulations made under section 27A.[20/2010] (1B) Subsection (1)(a) and (b) applies to any surcharge and interest payable under section 45A or 47A (as the case may be) that is not paid within the period prescribed in that section, as it applies to any tax not paid by a taxable person within the period mentioned in subsection (1).[42/2020] (2) If any return is not made by a taxable person before the expiry of the period prescribed in regulations made under section 41 for the return, the taxable person must pay a penalty that is the sum total of the following amounts, not exceeding in any case $10,000:(a) $200; (b) $200 for each completed month that the taxable person continues not to make the return, commencing on the day immediately after the last day of the period prescribed.[37/2017; 42/2020] (3) In this section, “tax” includes any interest imposed under section 47(2D).[42/2020]
Penalty for failure to register
s 61
61. Any person who —(a) fails to comply with paragraph 4, 5, 6 or 15(2) and (3) of the First Schedule (duty to notify liability for registration or change in nature of supplies, etc., by a person exempted from registration); or (b) fails to apply for registration as required by the First Schedule, shall be guilty of an offence and shall on conviction — (c) pay a penalty equal to 10% of the tax due in respect of each year or part thereof beginning on the date on which the person is required to make the notification or to apply for registration, as the case may be; (d) be liable to a fine not exceeding $10,000; and (e) be liable to a further penalty of $50 for every day during which the offence continues after conviction.[42/2020]
Penalty provisions relating to fraud, etc.
s 62
62.—(1) Any person who wilfully with intent to evade or to assist any other person to evade tax —(a) omits or understates any output tax or overstates any input tax in any return made under this Act; (b) makes any false statement or entry in any return, claim or application made under this Act; (c) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act; (d) prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or (e) makes use of any fraud, art or contrivance whatsoever or authorises the use of any such fraud, art or contrivance, shall be guilty of an offence and shall on conviction — (f) pay a penalty assessed under section 48 of 3 times the amount of tax which has or would have been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected; and (g) be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 7 years or to both. (2) Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return, claim or application furnished under this Act by or on behalf of any person or in any books of account or other records maintained by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax. (3) A reference in this section to a person who makes use of any fraud, art or contrivance whatsoever or authorises the use of any such fraud, art or contrivance includes a reference to a person who, without the authority of the Comptroller —(a) destroys, damages, erases or otherwise manipulates data stored in, or used in connection with, a computer; (b) introduces into, or records or stores in, a computer by any means data for the purpose of —(i) destroying, damaging, erasing or altering other data stored in that computer; or (ii) interfering with, interrupting or obstructing the lawful use of that computer or the data stored in that computer; or (c) otherwise uses a computer, the purpose or effect of which is to evade tax. (4) For the purposes of subsection (3), “data” includes any computer program or part of a computer program being a program approved by the Comptroller for use in relation to the electronic service or for use under section 43, 44 or 46 or any regulations made under section 41. (5) A reference in this section to evading tax includes a reference to obtaining any of the following:(a) a payment under section 19(5); (b) credit for input tax under section 19 or 20 or any regulations made thereunder; (c) a refund under any regulations made under section 25(1), in circumstances where the person concerned is not entitled to that payment, credit or refund.
Penalty for misrepresenting status of person
s 62A
62A.—(1) A person who receives a Seventh Schedule supply of services (X) commits an offence if —(a) X belongs in Singapore under section 15 and is not a registered person; and (b) X provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to —(i) whether X belongs in Singapore under section 15; or (ii) whether X is a registered person.[33/2019] [Act 34 of 2021 wef 01/01/2022] (1A) A person who receives a Seventh Schedule supply of goods (Y) commits an offence if —(a) Y is not a registered person; and (b) Y provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to whether Y is a registered person.[Act 34 of 2021 wef 01/01/2022] (2) A person who is guilty of an offence under subsection (1) or (1A) shall on conviction —(a) be punished with a fine of an amount equal to the amount of tax undercharged on the supply in consequence of the false information, or which would have been undercharged if the person making the supply had accepted the information as true; and (b) also be liable to a further fine of an amount not exceeding $10,000.[33/2019] [Act 34 of 2021 wef 01/01/2022]
Penalty for wilfully misrepresenting status of person
s 62B
62B.—(1) A person who receives a Seventh Schedule supply (X) commits an offence if —(a) where the supply is a supply of services, X belongs in Singapore under section 15;[Act 34 of 2021 wef 01/01/2022] (aa) X is not a registered person;[Act 34 of 2021 wef 01/01/2022] (b) X provides (whether or not to the person making the supply) any information for the purpose of the supply; and (c) X wilfully provides the information with intent to induce the person making the supply into making a determination that —(i) where the supply is a supply of services, X does not belong in Singapore for purposes of the supply; or[Act 34 of 2021 wef 01/01/2022] (ii) X is a registered person.[33/2019] (2) For the purpose of subsection (1), where —(a) X purchases the supply using a device; and (b) a mobile country code, an IP address or other information identifies the physical location of the device at the time X makes the purchase, then X, in using the device, is treated as providing information as to that physical location. [33/2019] (3) A person who is guilty of an offence under subsection (1) shall on conviction —(a) be punished with a fine equal to 3 times the amount of the tax undercharged on the supply in consequence of the person making the supply having been induced as mentioned in subsection (1)(c), or which would have been undercharged if the person making the supply had been so induced; and (b) also be liable to —(i) a further fine not exceeding $10,000; or (ii) imprisonment for a term not exceeding 7 years, or to both. [33/2019]
Penalty relating to arrangements to cause loss of public revenue
s 62C
62C.—(1) Any person who participates in a specified arrangement, knowing or having reasonable grounds to believe that the person’s participation is for a fraudulent purpose, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years or to both. (2) For the purpose of subsection (1), a person participates in a specified arrangement if the person does any of the following:(a) devises or assists in devising the plan for any part of the specified arrangement; (b) directs or assists in directing the plan or any part of the plan, including by instructing any other person as to the steps to be carried out in respect of any part of the plan; (c) receives instructions in respect of the plan or any part of the plan, and carries out or causes to be carried out any of those instructions. (3) For the purposes of the offence under subsection (1), the person need not know of the specified arrangement or of any details of the plan devised for any part of the specified arrangement. (4) Where a sole proprietorship, partnership, limited liability partnership or company is used to carry out a plan devised for a specified arrangement, any person who was or is, as the case may be —(a) the sole proprietor; (b) a partner of the partnership or limited liability partnership; or (c) a director of the company, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 12 months or to both. (5) To avoid doubt, the offence under subsection (4) is a strict liability offence. (6) It is a defence to a charge for an offence in respect of subsection (4) for the person to prove that —(a) the sole proprietorship, partnership, limited liability partnership or company was used to carry out the plan devised for the specified arrangement without the person’s knowledge; and (b) the person took reasonable precautions and exercised due diligence to ensure that the sole proprietorship, partnership, limited liability partnership or company would not be so used. (7) This section applies whether the person participating in a specified arrangement does so while the person is in Singapore or outside Singapore, and if the offence under subsection (1) was committed outside Singapore, the person may be dealt with as if the offence had been committed in Singapore. (8) In this section —“limited liability partnership” has the meaning given by the Limited Liability Partnerships Act 2005; “specified arrangement” means an arrangement to cause loss of public revenue (whether or not the loss was in fact caused) as described in section 20(2B) (read with section 20(2BA)).[Act 35 of 2022 wef 01/01/2023]
Improperly obtaining refund
s 63
63. Any person who knowingly —(a) causes; (b) attempts to cause; (c) does any act with intent to cause; or (d) makes default in the performance of any duty imposed upon the person by this Act with intent to cause, the refund to that person by the Comptroller of any amount in excess of the amount properly so refundable to that person, shall be guilty of an offence and shall be liable on conviction — (e) to pay a penalty of 3 times the amount refunded or to be refunded in excess of the amount properly so refundable; and (f) to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.
Offences in relation to goods and services
s 64
64. If any person acquires possession of or deals with any goods, or accepts the supply of any services, having reason to believe that tax on the supply of the goods or services or on the importation of the goods has been or will be evaded, the person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and to a penalty of 3 times the amount of the tax.[52/2018]
Offences in relation to unauthorised collections of tax or amounts attributable to tax
s 64A
64A.—(1) Subject to subsection (3), where any person collects or attempts to collect from any other person any amount as tax or as being attributable to tax, the person shall be guilty of an offence and shall on conviction —(a) pay a penalty equal to 3 times the amount which the person collected or attempted to collect; and (b) be liable to a fine not exceeding $10,000.[52/2018] (2) Subject to subsection (3), where any person, without reasonable excuse or through negligence, collects or attempts to collect from any other person any amount as tax or as being attributable to tax, the person shall be guilty of an offence and shall on conviction —(a) pay a penalty equal to 3 times the amount which the person collected or attempted to collect; and (b) be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.[52/2018; 33/2019] (3) Subsections (1) and (2) do not apply to —(a) a specified person; (b) a person who is appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax; or (c) a person who is not mentioned in paragraph (b), but represents or holds himself, herself or itself out as such.[52/2018] (4) Where any specified person, without reasonable excuse or through negligence, collects or attempts to collect from any other person —(a) any amount as tax or as being attributable to tax, where no tax is chargeable under this Act; or (b) any amount in excess of the tax chargeable under this Act that the specified person is permitted to collect under this Act, the specified person shall be guilty of an offence and shall on conviction — (c) pay a penalty equal to —(i) for an offence under paragraph (a), 3 times the amount which the person collected or attempted to collect; and (ii) for an offence under paragraph (b), 3 times the amount which the person collected or attempted to collect, that is in excess of the amount the specified person was permitted to collect under this Act; and (d) be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.[52/2018] (5) In this section, “specified person” means any of the following:(a) a person registered under this Act; (b) a person treated for the purposes of section 30 as a member of a group; (c) a person treated as a taxable person under this Act; (d) an agent appointed under section 79; (e) a person authorised under any subsidiary legislation made under this Act to issue an invoice or a receipt showing an amount of tax.[52/2018]
Penalties for offences by persons administering Act, etc.
s 65
65. Any person who —(a) being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax —(i) withholds for the person’s own use or otherwise any portion of the amount of tax collected; (ii) demands from any person an amount in excess of the authorised assessment or tax; (iii) renders a false return, whether verbal or in writing, of the amounts of tax collected or received by the person; or (iv) defrauds any person, embezzles any money or otherwise uses the person’s position so as to deal wrongfully either with the Comptroller or any other individual; or (b) not being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax but represents or holds himself, herself or itself out as such, collects or attempts to collect tax under this Act, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. [52/2018]
Penalty for obstructing Comptroller in carrying out duties
s 66
66. Any person who at any time hinders or obstructs the Comptroller or any officer acting in the discharge of the Comptroller’s or the officer’s duties (as the case may be) under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.[34/2016]
Tax to be payable despite any proceedings for penalties and penalties not part of tax
s 67
67.—(1) The institution of proceedings for, or imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any tax for which the person is or may be liable. (2) Any penalty imposed under this Act is not to be deemed to be part of the tax paid for the purposes of claiming relief under this Act.
Back to Goods and Services Tax Act 1993 — full text
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