Statute Details
- Title: Fees (Goods and Services Tax) Order
- Act Code: FeA1920-OR40
- Type: Subsidiary legislation (Order)
- Authorising Act: Fees Act (Chapter 106, Sections 2 and 9)
- Order Citation: O 40
- GN No.: S 43/1995
- Revised Edition: 1996 RevEd (3rd February 1995)
- Current Version Status: Current version as at 27 Mar 2026
- Key Provisions: Section 2 (fees payable to the Comptroller); Section 3 (discretionary remission)
- Schedule: Sets out the matters (first column) and corresponding fees (second column)
What Is This Legislation About?
The Fees (Goods and Services Tax) Order is a piece of Singapore subsidiary legislation that specifies the amounts of fees payable to the Comptroller of Goods and Services Tax (GST) for particular GST-related matters. In practical terms, it translates the general authority to charge fees under the Fees Act into a concrete fee schedule for GST administration.
The Order operates as a “pricing” instrument: it does not create the GST system itself, nor does it determine GST rates or the substantive tax liability of businesses. Instead, it governs the administrative fees that may be charged in connection with specified GST processes or applications, as listed in its Schedule.
Because the Order is made under the Fees Act, it is designed to be read alongside the broader statutory framework governing fees and remission. The GST-specific element is the identity of the fee recipient (the Comptroller of GST) and the linkage to the GST administrative context. The Schedule is therefore central: it identifies the relevant matters and the corresponding fee amounts.
What Are the Key Provisions?
Section 1 (Citation) provides the short title of the instrument: the Fees (Goods and Services Tax) Order. While seemingly administrative, citation provisions matter for legal drafting and for practitioners who need to reference the correct instrument in correspondence, submissions, or disputes.
Section 2 (Fees) is the core charging provision. It states that, subject to paragraph 3, there shall be payable to the Comptroller of Goods and Services Tax in respect of the matters set out in the first column of the Schedule the fees set out opposite thereto in the second column. This structure is typical of fee orders: the operative rule is that fees are payable, but the specific fee amounts are determined by the Schedule.
From a practitioner’s perspective, Section 2 raises several practical interpretive points. First, the phrase “in respect of the matters set out in the first column” indicates that the fee liability is tied to the classification of the transaction or administrative matter into one of the Schedule categories. Second, the “fees set out opposite thereto” language confirms that the Schedule is not merely illustrative; it is determinative. Third, the “subject to paragraph 3” qualification means that even where a fee is otherwise payable under Section 2, the Comptroller may remit it under Section 3.
Section 3 (Remission of fees) provides the discretionary remission mechanism. It states that the Comptroller of Goods and Services Tax may, in his discretion, remit wholly or in part the fees payable under the Order. This is an important safeguard and a practical tool for taxpayers and their advisers. It allows relief in appropriate cases without requiring the fee order itself to contain detailed hardship or eligibility criteria.
Although Section 3 is brief, its legal effect is significant. It creates a statutory basis for the Comptroller to reduce or eliminate fees that would otherwise be payable. For lawyers, the key is that remission is discretionary (“may, in his discretion”), not automatic. Accordingly, any request for remission should be supported by persuasive factual material and framed in a way that aligns with the administrative purpose of remission (for example, where fees should not be charged in full due to circumstances such as error, correction, or other relevant considerations). While the extract does not specify criteria, the existence of discretion means that outcomes may depend on the Comptroller’s assessment of the particular case.
How Is This Legislation Structured?
The Order is structured in a short, functional format:
(1) Citation (Section 1): identifies the instrument.
(2) Charging provision (Section 2): establishes that fees are payable to the Comptroller for specified GST-related matters, with the amounts determined by the Schedule.
(3) Remission provision (Section 3): empowers the Comptroller to remit fees wholly or partly in his discretion.
(4) Schedule: contains the substantive fee table. The Schedule is referenced directly by Section 2, with a two-column design: the first column lists the “matters” and the second column lists the corresponding fee amounts.
In practice, the Schedule is where most legal work will occur. When advising clients, practitioners typically need to identify the relevant “matter” category and then match it to the fee amount in the second column. The Schedule therefore functions like a tariff or rate card for GST administrative fees.
Who Does This Legislation Apply To?
The Order applies to persons who are required to pay fees to the Comptroller of Goods and Services Tax in respect of the matters listed in the Schedule. While the extract does not reproduce the Schedule categories, the GST context strongly suggests that the fee obligations arise in connection with GST administration—such as applications, approvals, filings, or other procedural steps that attract a prescribed fee.
In terms of who may be affected, the Order is not limited to a particular type of taxpayer in the extract. Instead, it is likely to apply to any person who engages with the GST administrative processes that correspond to the Schedule entries. This can include businesses, individuals (where relevant), and representatives acting on behalf of taxable persons, depending on how the GST administrative matter is defined in the Schedule.
Importantly, Section 3 indicates that the Comptroller’s remission power can benefit fee payers. Therefore, even where a person is within scope for a fee under Section 2, they may seek remission under Section 3, subject to the Comptroller’s discretion.
Why Is This Legislation Important?
Although the Fees (Goods and Services Tax) Order is short, it is practically important because it determines the cost of specific GST administrative interactions. For businesses, the fee amounts can affect budgeting, compliance planning, and the timing of applications or requests. For legal practitioners, the Order provides the legal basis for charging and for challenging fee assessments where the wrong Schedule category is applied.
From an enforcement and dispute perspective, Section 2’s structure—linking fee liability to the Schedule—creates a clear legal framework. If a fee is demanded, the taxpayer’s adviser can examine whether the relevant “matter” falls within the correct Schedule entry. This is often where disputes arise: not whether fees can be charged at all (the Order clearly authorises charging), but whether the fee demanded corresponds to the correct administrative matter.
Section 3’s remission power adds another layer of significance. Even where the fee is correctly assessed, remission may provide relief in appropriate circumstances. For practitioners, this means that legal strategy should not be limited to “pay or dispute.” Where facts support remission, a client may pursue a discretionary remission request, potentially reducing financial exposure without the need for a protracted challenge.
Finally, because the Order is made under the Fees Act (Sections 2 and 9), it sits within a broader statutory scheme governing fees and remission. This matters for interpretation: the Order should be read consistently with the Fees Act’s approach to fee charging and administrative discretion. Practitioners should therefore consider both the GST fee order and the general fee framework when advising on procedural fairness, the scope of discretion, and the legal basis for remission.
Related Legislation
- Fees Act (Chapter 106): Authorises the making of fee orders and provides the general framework for fees and remission powers.
- Legislation governing Goods and Services Tax administration: (Not specified in the extract, but the Comptroller of Goods and Services Tax is the relevant authority under the GST legal framework.)
Source Documents
This article provides an overview of the Fees (Goods and Services Tax) Order for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.