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Contents  

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, Authority, Person or Fund Exempted

SECOND SCHEDULE Rates of Tax

THIRD SCHEDULE

FOURTH SCHEDULE Name of Bond, Securities, Stock or Fund

FIFTH SCHEDULE Child Relief

SIXTH SCHEDULE Number of Years of Working Life of Asset

SEVENTH SCHEDULE Advance Rulings

Legislative History

Comparative Table

 
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On 22/10/2017, you requested the version in force on 01/09/2007 incorporating all amendments published on or before 19/08/2017.
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PART XIX
COLLECTION, RECOVERY AND REPAYMENT OF TAX
Time within which payment is to be made
85.
—(1)  Subject to section 91, tax for any year of assessment levied in accordance with the provisions of this Act shall, notwithstanding any objection or appeal against the assessment on which the tax is levied, be payable at the place stated in the notice given under section 76 within one month after the service of the notice.
[1/88]
(2)  The Comptroller may, in his discretion and subject to such terms and conditions, including the imposition of interest, as he may impose, extend the time limit within which payment is to be made.
[24/2000]
Recovery of tax from persons leaving Singapore
86.
—(1)  Where the Comptroller is of the opinion that any person is about or likely to leave Singapore without paying all tax assessed upon him, the Comptroller may issue a certificate containing particulars of such tax and a direction to the Commissioner of Police or the Controller of Immigration, or both, that such person be prevented from leaving Singapore without paying the tax or furnishing security to the satisfaction of the Comptroller for payment thereof.
(2)  Subject to the provisions of any order issued or made under any law for the time being in force relating to banishment or immigration, the Commissioner of Police or the Controller of Immigration, or both, as the case may be, shall thereupon take, or cause to be taken by any police officer or immigration officer, such measures as may be necessary to prevent the person named in the direction from leaving Singapore until payment of the tax has been made or secured as aforesaid, including the use of such force as may be necessary and, if appropriate, the detention of any passport, certificate of identity or travel document and any exit permit or other document authorising such person to leave Singapore.
(3)  At the time of issue of the certificate, the Comptroller shall issue to such person a notification thereof by personal service or registered post; but the non-receipt thereof shall not invalidate any proceedings under this section.
(4)  Payment of the tax to an officer in charge of a police station or to an immigration officer or production of a certificate signed by the Comptroller, a Deputy Comptroller or an Assistant Comptroller stating that the tax has been paid or secured as aforesaid shall be sufficient authority for allowing such person to leave Singapore.
(5)  Any person who, knowing that a direction has been issued under this section for the prevention of his departure from Singapore, voluntarily leaves or attempts to leave Singapore without paying all tax assessed upon him or furnishing security to the satisfaction of the Comptroller for payment thereof shall be guilty of an offence and may be arrested, without warrant, by any police officer or immigration officer.
(6)  No civil or criminal proceedings shall be instituted or maintained against the Government, the Commissioner of Police, the Controller of Immigration or any other police officer or immigration officer, in respect of anything lawfully done under the authority of this section.
(7)  In this section, “tax” includes any interest imposed under section 85(2).
[24/2000]
Penalty for non-payment of tax and enforcement of payment
87.
—(1)  Subject to subsection (2), if any tax is not paid within the periods prescribed in section 85 —
(a)
a sum equal to 5% of the amount of tax payable shall be added thereto, and the provisions of this Act relating to the collection and recovery of tax shall apply to the collection and recovery of such sum;
(b)
the Comptroller shall serve a demand note upon the person assessed and if payment is not made within one month from the date of the service of such demand note, the Comptroller may proceed to enforce payment as hereinafter provided;
(c)
notwithstanding paragraphs (a) and (b), if the amount of tax outstanding is not paid within 60 days of the imposition of the penalty as provided by paragraph (a), an additional penalty of 1% of the tax outstanding shall be payable for each completed month that the tax remains unpaid, but the total additional penalty shall not exceed 12% of the amount of tax outstanding, and the provisions of this Act relating to the collection and recovery of tax shall apply to the collection and recovery of such additional penalty;
(d)
penalties imposed under paragraphs (a), (b) and (c) shall not be deemed to be part of the tax paid for the purpose of claiming relief under any of the provisions of this Act.
[26/73; 1/88]
(2)  The Comptroller may for any good cause shown remit the whole or any part of the penalty due under subsection (1).
(3)  In this section, “tax” includes any interest imposed under section 85(2).
[24/2000]
Change of address
88.
—(1)  Subject to subsection (2), every person liable to pay income tax under the provisions of this Act shall inform the Comptroller in writing of any change in his address.
[28/94]
(2)  Where a person liable to pay income tax uses his residential address for the purposes of this Act, then, if he has changed his residential address and has made a report of the change under section 8 of the National Registration Act (Cap. 201) —
(a)
he shall be deemed to have informed the Comptroller of the change of his residential address in compliance with subsection (1); and
(b)
the new residential address as reported by him under section 8 of the National Registration Act shall, unless he informs the Comptroller in writing to the contrary, be deemed to be his last known address for the purpose of subsection (3).
[28/94]
(3)  Any notice or process given or served upon any person by posting the same or a copy thereof by registered post to him at his last known address shall, notwithstanding section 8(3), be deemed to have been duly given or served and shall be conclusive evidence of the fact of service.
Suit for tax by Comptroller
89.
—(1)  Notwithstanding the provisions of any other written law, tax, interest and any penalty imposed under this Act and any sum due to the Government under sections 44, 44A and 45, may be sued for by way of a specially endorsed writ of summons.
[24/2000; 37/2002]
(2)  The Comptroller may, in his own name, sue for any such tax, interest, penalty or other sum due and shall be entitled to all costs allowed by law against the person liable thereto.
[24/2000]
(3)  The Comptroller may appear personally or by counsel in any suit instituted under this section.
(4)  In any suit under this section, the production of a certificate signed by the Comptroller giving the name and address of the defendant and the amount of tax, interest or penalty due by him shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.
[2/92; 24/2000]
(5)  In addition to any other powers of collection and recovery provided in this Act, the Comptroller may, with the approval of the Minister and, where the tax charged on the income of any person who carries on the business of shipowner or charterer or of air transport has been in default for more than 3 months, whether the person is assessed directly or in the name of some other person, issue to the Director-General of Customs, or other authority by whom clearance may be granted, a certificate containing the name or names of the person and particulars of the tax in default.
[4/2003]
(6)  On receipt of such a certificate, the Director-General of Customs or other authority is hereby empowered and required to refuse clearance from any port, aerodrome or airport in Singapore to any ship or aircraft owned wholly or partly or chartered by that person until the tax has been paid.
[4/2003]
(7)  No civil or criminal proceedings shall be instituted or maintained against the Government, the Director-General of Customs or other authority in respect of a refusal of clearance under this section, nor shall the fact that a ship or an aircraft is detained under this section affect the liability of the owner, charterer, or agent to pay harbour or other dues and charges for the period of detention.
[4/2003]
Statement of Comptroller sufficient
90.
—(1)  In any civil or criminal proceedings under this Act, every statement purporting to be under the hand of the Comptroller contained in the information, complaint, declaration or claim shall be prima facie evidence of the matter stated therein.
(2)  This section shall apply to any matter so stated although —
(a)
evidence in support or rebuttal of the matter stated or of any other matter is given; or
(b)
the matter stated is a mixed question of law and fact, but in such case the statement shall be prima facie evidence of the fact only.
(3)  This section shall not apply to —
(a)
a statement of the intent of the defendant; or
(b)
proceedings for an offence punishable by imprisonment.
Deduction of tax from emoluments and pensions
91.
—(1)  Where any income chargeable under section 10(1)(b) or (e) is payable to any individual, deductions on account of tax which is or will be payable by him for any year of assessment shall, if the Comptroller so directs, be made out of the income or any arrears thereof.
(2)  Subject to any rules made under section 7, deductions authorised by this section shall be made at such times and in such amounts as the Comptroller shall direct whether or not the tax has been assessed; except that if on the assessment becoming final and conclusive it appears that the deductions made exceed the tax payable, the tax overpaid by means of the previous deductions shall be repaid.
(3)  Where any deduction has been made from the income so chargeable of any individual, he shall have the same right of objection or appeal against the deduction as he has against an assessment made upon him.
(4)  Any amount deducted pursuant to any direction given by the Comptroller under this section shall be paid by the employer to the Comptroller within 10 days after the date of the deduction, and if any such amount is not paid —
(a)
within that period of 10 days, a penalty equal to 5% of that amount shall be payable by the employer to the Comptroller;
(b)
within one month after the date of the deduction, an additional penalty equal to 1% of that amount shall be payable by the employer to the Comptroller for each completed month that the amount remains unpaid, but the total additional penalty shall not exceed 12% of the amount outstanding.
[5/77]
(5)  The Comptroller may for any good cause shown remit the whole or any part of the penalty due under subsection (4).
[5/77]
(6)  If and so far as any such income is paid without deduction of tax as aforesaid, the tax may be collected and payment thereof enforced in accordance with sections 85, 86 and 87.
(7)  For the purpose of section 85, the Comptroller shall determine the period within which the tax shall be payable.
(8)  An employer who fails to comply with section 68(7) shall be liable to pay the full amount of the tax which by reason of such failure cannot be recovered from such employee.
(9)  The Comptroller shall apply any amount recovered by or paid to him in or towards payment of the tax payable by the employee.
(10)  The employer may recover from the employee any amount which he has paid to the Comptroller or which has been recovered from him by the Comptroller under subsection (8).
(11)  Any partner who fails to comply with section 68(11) shall be liable to pay the amount of the tax which by reason of such failure cannot be recovered from the person who has ceased to be a partner.
(12)  The liability of a remaining partner under subsection (11) shall not exceed the amount paid by that partner in contravention of section 68(11).
(13)  Nothing in subsection (11) shall preclude a partner who pays any amount of tax under that subsection from recovering such amount from the person who has ceased to be a partner.
Remission of tax
92.
—(1)  The Comptroller may remit, wholly or in part, the tax payable by any person on the ground of poverty.
(2)  The Minister may, in his discretion, remit, wholly or in part, the tax payable by any person if he is satisfied that it is just and equitable to do so.
(3)  Subject to rules made under subsection (4), there shall be remitted the tax payable by any company —
(a)
for the year of assessment 2001, a sum equal to —
(i)
50% on every dollar of the first $25,500 of the specified tax payable by the company for that year of assessment; and
(ii)
5% on every dollar exceeding $25,500 of the specified tax payable by the company for that year of assessment; and
(b)
for the year of assessment 2002, a sum equal to 5% of the specified tax payable by the company for that year of assessment,
where the Comptroller is satisfied that the remission of tax would be beneficial to the company.
[37/2002]
(4)  The Minister may make rules to provide for —
(a)
the exemption from tax of certain dividends received by a shareholder of a company which has been given the remission of tax under subsection (3) where the dividends are received by him from that company;
(b)
the exemption from tax of certain dividends received by a shareholder of a company where the dividends are paid by the company out of any dividend which has been exempt from tax under this subsection;
(c)
the computation of the amount of tax payable on any dividend derived from Singapore from which tax has been deducted under section 44 for the purposes of the remission under subsection (3); and
(d)
generally giving effect to this section.
[32/99]
(5)  In this section, “specified tax payable”, in relation to a company for the year of assessment 2001 or 2002, as the case may be, means the amount of tax payable by the company ascertained by deducting from the tax payable of the company for the year of assessment 2001 or 2002, as the case may be, computed in accordance with this Act, and the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86) if the company is given tax relief under that Act —
(a)
any tax payable on any dividend derived from Singapore from which tax has been deducted under section 44; and
(b)
any tax payable on any income which is subject to tax at the rate of 15% under section 43(3).
[32/99; 37/2002]
Repayment of tax
93.
—(1)  If it is proved to the satisfaction of the Comptroller that any person for any year of assessment has paid tax, by deduction or otherwise, in excess of the amount payable under the provisions of this Act, such person shall be entitled to have the amount so paid in excess refunded.
[4/75]
(2)  Every claim for repayment under this section shall be made within 6 years from the end of the year of assessment to which the claim relates.
(3)  Nothing in this section shall operate to extend any time limit for appeal or validate any objection or appeal which is otherwise invalid or authorise the revision of any assessment or other matter which has become final and conclusive.
(4)  Any refund to be made under this section shall be reduced by the amount of charge or additional charge which has not been utilised for set-off under sections 44(17) and 44A(9) on the date the refund arises, and where the amount of such charge or additional charge exceeds the amount to be refunded no refund shall be made under this section.
[1/88; 37/2002]
(5)  Where through death, incapacity, bankruptcy, liquidation or other cause a person who would, but for such cause, have been entitled to make a claim under subsection (1) is unable to do so, his executor, trustee or receiver, as the case may be, shall be entitled to have refunded to him for the benefit of such person or his estate any tax paid in excess within the meaning of subsection (1).
(7)  The Comptroller shall certify any amount repayable under this section and shall cause repayment to be made forthwith.
(8)  Where an order or decision by the Board of Review or by any court gives rise to any claim for a refund of tax, the Comptroller may, where he has given written notice of his intention to appeal against such order or decision, withhold the refund until such time as the appeal is finally determined.
(9)  Where a refund is withheld under subsection (8), the Comptroller shall pay interest at the rate of 5% per annum with effect from the date of the order or decision appealed against on the amount of refund ultimately determined to be due as a result of any appeal.
Relief in respect of error or mistake
93A.
—(1)  If any person who has paid tax for any year of assessment alleges that an assessment is excessive by reason of some error or mistake in the return or statement made by him for the purposes of the assessment, he may, at any time not later than 6 years after the end of the year of assessment within which the assessment was made, make an application in writing to the Comptroller for relief.
(2)  On receiving any such application, the Comptroller shall inquire into the matter and shall, subject to this section, give by way of repayment of tax such relief in respect of the error or mistake as appears to him to be reasonable and just.
(3)  No relief shall be given under this section in respect of an error or mistake as to the basis on which the liability of the applicant ought to have been computed when the return or statement was in fact made on the basis of or in accordance with the practice of the Comptroller generally prevailing at the time when the return or statement was made.
(4)  In determining any application under this section, the Comptroller shall have regard to all the relevant circumstances of the case, and in particular shall consider whether the granting of relief would result in the exclusion from charge to tax of income of the applicant, and for this purpose the Comptroller may take into consideration the liability of the applicant and assessments made upon him in respect of other years.
(5)  Section 79 shall apply in respect of an appeal against a determination of the Comptroller under this section except that no such appeal shall be entertained until the sum of $250 has been deposited with the clerk to the Board of Review.
(6)  The sum referred to in subsection (5) shall be refunded in the event of the appeal being allowed.
(7)  The Board of Review may, if in its opinion the appeal was vexatious or frivolous, order that the whole or any part of the aforesaid sum shall be forfeited and awarded to the Comptroller as costs.