Goods and Services Tax Act 1993 s 67

s 67 Tax to be payable despite any proceedings for penalties and penalties not part of tax

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.

Read this section in the full act → · Open PART 9 →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗

Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

The Singapore legislation on this platform is subject to copyright of the Singapore Government and is used/reproduced for the purposes of this platform with the permission of the Attorney-General's Chambers. Users of this platform may check Singapore Statutes Online for the latest version of the Singapore legislation.

What to look at next

Goods and Services Tax Act 1993, full textChapter navigation and full text, so you can read this section in contextSingapore legislation Singapore Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year PART 9 — OFFENCES AND PENALTIES — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections