On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 01/01/2013.
PART XI
composite LICENCE
83.
—(1) Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act (Cap. 117A) are required may, on payment of such fees as may be prescribed, apply for a single composite licence authorising the person to carry out those specified activities.
[3/2008 wef 04/04/2008]
(2) An application for a composite licence for specified activities shall be made to —
(a)
the Director-General; or
(b)
if any of the specified activities is an activity referred to in paragraph (b) of the definition of “specified activity” in subsection (9), the Director-General and the Comptroller.
[3/2008 wef 04/04/2008]
(3) On receipt of an application under subsection (2), the Director-General, or the Director-General and the Comptroller, as the case may be, may grant a composite licence to the applicant.
[3/2008 wef 04/04/2008]
(4) Every composite licence granted under subsection (3) shall specify the person to whom, the premises in respect of which, and the activities for which, the licence is granted.
[3/2008 wef 04/04/2008]
(5) Every composite licence granted under subsection (3) shall be for such period and subject to such conditions as may be specified in the licence.
[3/2008 wef 04/04/2008]
(6) The Director-General may suspend or withdraw the whole of any composite licence granted under subsection (3), or such part of any such composite licence relating to any of the activities referred to in paragraph (a) of the definition of “specified activity” in subsection (9).
[3/2008 wef 04/04/2008]
(7) The Comptroller may suspend or withdraw the part of any composite licence granted under subsection (3) relating only to the activity referred to in paragraph (b) of the definition of “specified activity” in subsection (9).
[3/2008 wef 04/04/2008]
(8) Where a composite licence has been granted under subsection (3) in respect of 2 or more specified activities specified in the licence —
(a)
the licensee shall not be required by this Act or the Goods and Services Tax Act (Cap. 117A) to take out a separate licence for each of those activities; and
(b)
the premises in respect of which the composite licence is granted shall be deemed to be licensed under the relevant provisions of this Act or the Goods and Services Tax Act, as the case may be.
[3/2008 wef 04/04/2008]
(9) In this section —
“Comptroller” means the Comptroller of Goods and Services Tax and includes any person authorised by him to grant a composite licence;
“specified activity” means —
(a)
in relation to any goods liable to duty —
(i)
warehousing dutiable goods for which a licence is required under section 51;
(ii)
manufacturing dutiable goods for which a licence is required under section 63;
(iii)
bottling intoxicating liquors imported or manufactured in Singapore, or blending, compounding or varying any such intoxicating liquors, for which a licence is required under section 66; or
(iv)
selling goods to tourists and to returning or departing residents of Singapore free of duty for which a licence is required under section 82; or
(b)
in relation to any goods liable to goods and services tax on the import of goods into Singapore under the Goods and Services Tax Act (Cap. 117A), storing goods without payment of such tax for which a licence is required under regulations made pursuant to section 37(5)(b) of that Act.
[3/2008 wef 04/04/2008]
Sale by retail vested in Director-General
84. [Repealed by Act 4/2003]