SINGAPORE Law and Practice Contributed by: Lim Chong Kin, Drew & Napier LLC
for e-retailers and online intermediaries to build trust and transparency in online transactions. It was revised in 2022 to include additional anti- scam guidelines for e-retailers and e-commerce marketplaces to offer better protection for con - sumers transacting online. The Competition and Consumer Commission of Singapore (CCCS) has also updated its guide - lines in relation to digital markets. For instance, the CCCS Guidelines on Market Definition have clarified issues relating to market definition, which are particularly relevant in digital markets that feature multi-sided platforms. Notably, the CCCS has defined a “multi-sided platform” as an undertaking acting as a platform that facili - tates interactions between two or more groups of users and creates value for sellers or buyers on one side of the platform by matching or con - necting them with buyers or sellers on the other side of the platform. The Personal Data Protection Act (PDPA) strikes a balance between consumers' commercial needs and safeguarding their personal data. Notably, while organisations are required to obtain the consent of individuals to collect, use or disclose personal data, the PDPA provides for exemptions to the consent obligation, which may be useful to e-commerce providers. For example, the business improvement exception under the PDPA allows organisations to use per - sonal data, without consent, for the purposes of: • improving any goods or services provided; • improving methods or processes for the operations of the organisation; • learning the behaviour and preferences of the individual or another related individual in rela- tion to the goods or services provided by the organisation; and
• identifying any goods or services provided by the organisation that may be suitable for the
individual or another individual. 1.2 Digital Economy Taxation
Goods and Services Tax (GST) is imposed on the supply of digital services and goods in Singa - pore. The Goods and Services Tax Act (GST Act) governs the imposition and collection of GST in Singapore. Digital services are defined as any services supplied over the internet or other electronic network, the nature of which renders its supply essentially automated with minimal or no human intervention, and impossible without the use of information technology. GST is payable by the consumer upon the purchase of digital services from GST-registered overseas service providers. Only digital services provided by GST-registered service providers are subject to GST. A mandatory registration regime exists for overseas digital service providers who have an annual global turnover of more than SGD1 mil - lion and sell more than SGD100,000 worth of digital services to customers in Singapore over a 12-month period. Since 1 January 2023, GST also applies to all remote services (ie, digital and non-digital ser - vices) purchased by consumers in Singapore from GST-registered overseas service providers. Examples of such remote services include: • downloadable digital content; • subscription-based media; • software programs; • electronic data management services; • support services performed via electronic means to arrange or facilitate transactions, which may not be digital in nature;
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