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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 XXA EXCHANGE OF INFORMATION UNDER AVOIDANCE OF DOUBLE TAXATION ARRANGEMENTS AND EXCHANGE OF INFORMATION ARRANGEMENTS

Part XXB INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCE

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, authority, person or fund exempted

SECOND SCHEDULE Rates of tax

THIRD SCHEDULE Repealed

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

EIGHTH SCHEDULE Information to be included in a request for information under Part XXA

Legislative History

Comparative Table

Comparative Table

 
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PART XVI
RETURNS
Notice of chargeability and returns
62.
—(1)  The Comptroller may, by notice published in the Gazette, require every person to furnish to the Comptroller in such form and manner as the Comptroller may determine, within a reasonable time specified in the notice or such extended time as the Comptroller may allow, a return of income for the year of assessment specified in the notice and such particulars as may be required for the purpose of ascertaining the income, if any, for which —
(a)
the person is chargeable under this Act; and
(b)
in the case of a precedent partner or such other person referred to in section 71, each partner in the partnership is chargeable.
[49/2004]
(2)  The Comptroller may, in any notice made under subsection (1), exempt from liability to furnish returns such classes of persons as he thinks fit, and any person so exempted need not furnish a return under that subsection unless he is required by the Comptroller to do so under subsection (3).
[2/92; 34/2008]
(3)  Notwithstanding subsection (1), the Comptroller may, by notice in writing, require any person to furnish to the Comptroller in such form and manner and within such reasonable time as the Comptroller may determine, with a return of income and such particulars as may be required for the purpose of ascertaining the income, if any, for which such person is chargeable under this Act.
[2/92; 49/2004]
(4)  Every person chargeable with tax for any year of assessment who has not been required within 3 months after the commencement of such year of assessment to make a return of his income for that year as provided in subsection (1) or (3) shall, within 14 days after the end of that period, give notice to the Comptroller that he is so chargeable.
[2/92]
(5)  Any individual who arrives in Singapore during any year of assessment shall give such notice within one month of the date of his arrival.
The basic rule: Singapore dollar to be used
62A.  Subject to section 62B, where a person carrying on a trade, business, profession or vocation is required to furnish tax computations and particulars of income with a return of income made under section 62 or 71, the tax computations and particulars of income shall be denominated in Singapore dollar.
[49/2004]
Currency other than Singapore dollar to be used in certain circumstances
62B.
—(1)  Where a person maintains his financial accounts in respect of any trade, business, profession or vocation carried on by him in a functional currency other than Singapore dollar in accordance with financial reporting standards in Singapore, the person who is required to furnish tax computations and particulars of income with a return of income made under section 62 or 71 shall furnish such computations and particulars of income denominated in that functional currency in the manner prescribed under this section.
[49/2004]
(2)  The amount of chargeable income (after deducting the amount not charged to tax under section 43(6) or (6A)) of any company for any year of assessment shall be converted to an equivalent amount in Singapore dollar, and the amount of tax which has been deducted or is deductible from any interest under section 45 derived by the company shall remain denominated in Singapore dollar.
[49/2004; 19/2013]
(3)  The amount of statutory income from any trade, business, profession or vocation carried on by any individual for any basis period and the amount of donation made by him during any year shall be converted to an equivalent amount in Singapore dollar, and any amount of allowances, losses or donations which remains unabsorbed at the end of any basis period or at the end of any year, as the case may be, shall be carried forward to the next basis period or next year denominated in Singapore dollar.
[49/2004]
(4)  In respect of any partnership, the income of a partner from the partnership and his share of donation made by the partnership for any year of assessment shall be converted to an equivalent amount in Singapore dollar, and any amount of allowances, losses or donations which remains unabsorbed at the end of any basis period or at the end of any year, as the case may be, shall be carried forward to the next basis period or next year denominated in Singapore dollar in the tax computation of each partner.
[49/2004]
(5)  Notwithstanding anything in this section, a person who is required to furnish tax computations and particulars of income with a return of income made under section 62 or 71 to whom this section applies shall declare any information required in any return of income in Singapore dollar.
[49/2004]
(6)  Subject to subsection (7), the rate of exchange applicable for the purposes of converting any amount in Singapore dollar to an equivalent amount in a non-Singapore dollar functional currency, or any amount in a non-Singapore dollar functional currency to an equivalent amount in Singapore dollar, as the case may be, shall be —
(a)
the average rate of exchange, as made available by the Monetary Authority of Singapore, calculated on the basis of the rate of exchange at the end of each month for the accounting period that constitutes the basis period for the year of assessment; or
(b)
where no such average rate of exchange is made available by the Monetary Authority of Singapore, such rate of exchange as the Comptroller may determine.
[49/2004]
(7)  Notwithstanding subsection (6), for the purposes of an election under section 24, where the buyer and seller of any property each uses a different functional currency, the rate of exchange applicable shall be the rate of exchange prevailing as at the date of sale of the property.
[19/2013]
(8)  Notwithstanding subsection (6), where a person has furnished a tax computation and particulars of income with a return of income in Singapore dollar, and is required under subsection (9) or has obtained the approval of the Comptroller under subsection (10), as the case may be, to furnish a tax computation and particulars of income with a return of income in a non-Singapore dollar functional currency for any year of assessment, such person shall convert the amounts denominated in Singapore dollar into the equivalent amount in the functional currency in accordance with the regulations made under subsection (11).
[49/2004]
(9)  This section shall have effect for accounting periods beginning on or after 1st January 2003.
[49/2004]
(10)  This section shall also have effect for accounting periods beginning before 1st January 2003 of a person which had been approved by the Comptroller to furnish tax computations and particulars of income with a return of income made under section 62 or 71 denominated in a functional currency other than Singapore dollar for those accounting periods.
[49/2004]
(11)  For the purposes of this section, the Minister may make regulations to provide for —
(a)
such transitional, supplementary and consequential matters as he may consider necessary or expedient; and
(b)
generally giving effect to or for carrying out the purposes of this section.
[49/2004]
Furnishing of estimate of chargeable income if no return is made under section 62
63.
—(1)  Unless exempted by rules mentioned in subsection (3), every person, not being an individual, who has not made a return under section 62 for any year of assessment shall, within 3 months after the end of the accounting period relating to that year of assessment, furnish to the Comptroller an estimate of his chargeable income.
[53/2007; 29/2012]
[Act 34 of 2016 wef 29/12/2016]
(1AA)  A person mentioned in subsection (1) must furnish the estimate of the person’s chargeable income for a year of assessment using the electronic service if rules mentioned in subsection (3) require a class of persons to furnish their estimates for that year of assessment using the electronic service, and the person belongs to that class.
[Act 34 of 2016 wef 29/12/2016]
(1A)  Unless exempted by rules mentioned in subsection (3), every individual carrying on or exercising any trade, business, profession or vocation who has not made a return under section 62 for any year of assessment shall, within 3 months after the end of the accounting period relating to that year of assessment, furnish to the Comptroller an estimate of his chargeable income.
[53/2007; 29/2012]
[Act 34 of 2016 wef 29/12/2016]
(2)  Any person who fails or neglects without reasonable excuse to furnish the estimate of his chargeable income as required under subsection (1), (1AA) or (1A) shall be guilty of an offence.
[11/94; 53/2007]
[Act 34 of 2016 wef 29/12/2016]
(3)  The Minister may, by rules made under section 7, do any of the following:
(a)
require a specified class of persons subject to subsection (1) to furnish the estimate of their chargeable income for any year of assessment under that subsection using the electronic service;
(b)
exempt any person or class of persons from subsection (1) or (1A) in respect of one or more years of assessment, subject to such conditions as may be specified in the rules.
[Act 34 of 2016 wef 29/12/2016]
Comptroller may call for further returns
64.  The Comptroller may give notice in writing to any person when and as often as he thinks necessary requiring him to furnish within a reasonable time limited by such notice fuller or further returns respecting any matter as to which a return is required by or under this Act.
Power to call for returns
65.
—(1)  For the purpose of obtaining full information in respect of a person’s income, the Comptroller may give notice to the person requiring the person to complete and return to the Comptroller, within the time specified in the notice, a return specified in the notice.
(2)  The time specified in the notice must not be less than 30 days after the date of service of the notice on the person.
[Act 34 of 2016 wef 29/12/2016]
Statement of bank accounts, assets, etc.
65A.  The Comptroller may give notice in writing to any person requiring him to furnish within the time limited by such notice, not being less than 30 days from the date of service of such notice, a statement containing particulars of —
(a)
all banking accounts, whether current or deposit, business or private, in his own name or in the name or names of his wife or wives, or in any other name, in which he is or has been interested, or on which he has or has had power to operate, jointly or solely, and which are in existence or which have existed at any time during the period stated in the notice;
(b)
all savings and loan accounts, deposits, building society and co-operative society accounts, in regard to which he has, or has had, any interest or power to operate jointly or solely during the periods aforesaid;
(c)
all assets, other than those referred to in paragraph (a) or (b) which he and his wife or wives possess, or have possessed, during the period aforesaid;
(d)
all sources of income not referred to in paragraph (a), (b) or (c) and the income derived therefrom; and
(e)
all facts bearing upon his liability to income tax to which he is, or has been, liable.
Power of Comptroller to obtain information
65B.
—(1)  The Comptroller or any officer authorised by him in that behalf —
(a)
shall at all times have full and free access to all buildings, places, documents, computers, computer programs and computer software (whether installed in a computer or otherwise) for any of the purposes of this Act;
(b)
shall have access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained or available to such computers into readable and comprehensive format or text for any of the purposes of this Act;
(c)
shall be entitled —
(i)
without fee or reward, to inspect, copy or make extracts from any such document, computer, computer program, computer software or computer output; and
(ii)
at any reasonable time to inspect and check the operation of any computer, device, apparatus or material which is or has been in use in connection with anything to which this section applies;
(d)
may take possession of any such document, computer, device, apparatus, material, computer program or computer software where in his opinion —
(i)
the inspection, checking, copying thereof or extraction therefrom cannot reasonably be performed without taking possession;
(ii)
any such items may be interfered with or destroyed unless possession is taken; or
(iii)
any such items may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment;
[Act 34 of 2016 wef 29/12/2016]
(e)
shall be entitled to require —
(i)
the person by whom or on whose behalf the computer is or has been used, or any person having charge of, or otherwise concerned with the operation of the computer, device, apparatus or material to provide the Comptroller or officer with such reasonable assistance as he may require for the purposes of this section; and
(ii)
any person in possession of decryption information to grant him access to such decryption information necessary to decrypt data required for the purpose of this section; and
[37/2002]
[Act 34 of 2016 wef 29/12/2016]
(f)
shall be entitled to require a person in or at the building or place and who appears to the Comptroller or officer to be acquainted with any facts or circumstances concerning the person’s or another person’s income, assets or liabilities —
(i)
to answer any question to the best of that person’s knowledge, information and belief; or
(ii)
to take reasonable steps to produce a document for inspection.
[Act 34 of 2016 wef 29/12/2016]
(2)  A person shall not be obliged under this section to disclose (including through the production of a document) —
(a)
any information which he is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act (Cap. 97)) to observe secrecy; or
(b)
any information subject to legal privilege.
[19/2013]
[Act 34 of 2016 wef 29/12/2016]
(3)  The Comptroller may by notice require any person to give orally, in writing, or through the electronic service, as may be required, all such information concerning his or any other person’s income or assets or liabilities as may be demanded of him by the Comptroller for the purposes of this Act.
[19/2013]
[Act 2 of 2016 wef 11/04/2016]
(3A)  The time for compliance with a notice under subsection (3) shall be 21 days from the date of service of the notice or such other period as the Comptroller considers appropriate.
[19/2013]
(3B)  For the purposes of this Act, the Comptroller may by notice require any person to attend personally before the Comptroller or an officer authorised by the Comptroller, at the place and time specified in the notice, to do one or both of the following:
(a)
provide, to the best of that person’s knowledge, information and belief, any information concerning the person’s or any other person’s income, assets or liabilities;
(b)
take reasonable steps to produce for inspection any document concerning any of those matters.
[Act 34 of 2016 wef 29/12/2016]
(3C)  The power to require a person to provide information or produce a document under subsection (1)(f) or (3), or when in attendance before the Comptroller or an authorised officer pursuant to a notice under subsection (3B), includes the power —
(a)
to require that person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or document;
(b)
if the information is not provided or the document is not produced, to require that person to state, to the best of the person’s knowledge and belief, where it is;
(c)
if the information is recorded otherwise than in legible form, to require the information to be made available to the Comptroller or authorised officer (as the case may be) in legible form; and
(d)
in the case of a document, to inspect, copy or make extracts from the document without fee or reward, and to take possession of the document if in the Comptroller or authorised officer’s opinion —
(i)
the inspection, copying or extraction cannot reasonably be performed without taking possession of the document;
(ii)
the document may be interfered with or destroyed unless possession of the document is taken; or
(iii)
the document may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment.
[Act 34 of 2016 wef 29/12/2016]
(3D)  A statement made by any person asked under subsection (1)(f), or when in attendance before the Comptroller or an authorised officer pursuant to a notice under subsection (3B), must —
(a)
be reduced to writing;
(b)
be read over to the person;
(c)
if the person does not understand English, be interpreted for the person in a language that the person understands; and
(d)
be signed by the person.
[Act 34 of 2016 wef 29/12/2016]
(3E)  In this section —
“document” includes, in addition to a document in writing —
(a)
any map, plan, graph or drawing;
(b)
any photograph;
(c)
any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;
(d)
any disc, tape, soundtrack or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it;
(e)
any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it; and
(f)
any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;
“writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form.
[Act 34 of 2016 wef 29/12/2016]
(4)  In this section, “computer” and “computer output” have the same meanings as in the Computer Misuse and Cybersecurity Act (Cap. 50A).
[37/2002; 3/2013]
Failure to comply with section 64, 65, 65A or 65B
65C.
—(1)  Any person who, without reasonable excuse —
(a)
fails, neglects or refuses to comply with any notice or requirement of the Comptroller or an officer authorised by the Comptroller under section 64, 65, 65A or 65B, or a demand for information; or
[Act 34 of 2016 wef 29/12/2016]
(b)
hinders or obstructs the Comptroller, or any officer authorised by the Comptroller, in the performance or execution of his duties or of anything which he is empowered or required to do under section 65B,
shall be guilty of an offence.
[19/2013]
(2)  Any person guilty of an offence under subsection (1) shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction.
[Act 34 of 2016 wef 29/12/2016]
(3)  The Comptroller may compound any offence under subsection (1).
[19/2013]
(4)  The generality of the term “reasonable excuse” in subsection (1) is not affected by section 65B(2).
[19/2013]
(5)  Except as provided under section 65B(2), it is not a defence to a charge under subsection (1) for a failure to provide any information or produce any document sought by a notice mentioned in section 65B, that the person is under a duty of secrecy in respect of that information or the contents of that document (called in this section a displaced duty of secrecy).
[Act 34 of 2016 wef 29/12/2016]
(6)  A person who in good faith complies with a notice referred to in section 65B shall not be treated as being in breach of a displaced duty of secrecy.
[19/2013]
(7)  No civil or criminal action for a breach of a displaced duty of secrecy, other than a criminal action for an offence under subsection (8), shall lie against the person referred to in subsection (6) —
(a)
for producing any document or providing any information if he had done so in good faith in compliance with the notice under section 65B; or
(b)
for doing or omitting to do any act if he had done or omitted to do the act in good faith and as a result of complying with such a notice.
[19/2013]
(7A)  In subsections (5), (6) and (7) —
(a)
a reference to a notice under section 65B to provide information includes a reference to a requirement to provide information under section 65B(1)(f) and a demand for information; and
(b)
a reference to a notice under section 65B to produce a document includes a reference to a requirement to produce a document under section 65B(1)(f).
[Act 34 of 2016 wef 29/12/2016]
(8)  Any person who, in purported compliance with a notice or requirement of the Comptroller or an officer authorised by the Comptroller under section 64, 65, 65A or 65B, or with a demand for information, produces any document which contains any information, or provides any information, known to the person to be false or misleading in a material particular —
(a)
without indicating to the Comptroller or the officer that the information is false or misleading and the part that is false or misleading; and
(b)
without providing correct information to the Comptroller or the officer if the person is in possession of, or can reasonably acquire, the correct information,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
[Act 34 of 2016 wef 29/12/2016]
(9)  A person shall not be convicted of an offence under this section for failing or neglecting to comply with a notice issued by the Comptroller under section 64, 65, 65A or 65B unless the notice was served on him personally or by registered post.
[19/2013]
(10)  In this section, “demand for information” means a demand by the Comptroller or an officer authorised by the Comptroller to answer a question when in attendance before the Comptroller or the officer pursuant to a notice under section 65B(3B).
[Act 34 of 2016 wef 29/12/2016]
Section 65B notice applies notwithstanding duty of secrecy under Banking Act or Trust Companies Act
65D.
—(1)  This section applies where —
(a)
the Comptroller requires any information for the administration of this Act, other than for an investigation or a prosecution for an offence alleged or suspected to have been committed under this Act;
(b)
the information is protected from unauthorised disclosure under either of the following laws (referred to in this section as the relevant laws):
(i)
section 47 of the Banking Act (Cap. 19) including any regulations made for the purposes of subsection (10) of that section;
(ii)
section 49 of the Trust Companies Act (Cap. 336); and
(c)
a person is given a notice, or is required, under section 65B to provide the information or to produce a document containing the information.
[Act 34 of 2016 wef 29/12/2016]
(2)  Notwithstanding anything in section 65B(2)(a), a person issued with a notice or requirement mentioned in subsection (1)(c) is not excused from providing the information or document by reason only that the person is under a statutory obligation to observe secrecy under a relevant law, and that notice shall have effect notwithstanding the relevant law.
[19/2013]
[Act 34 of 2016 wef 29/12/2016]
(3)  A person who in good faith complies with a notice or requirement mentioned in subsection (1)(c) shall not be treated as being in breach of the relevant law.
[19/2013]
[Act 34 of 2016 wef 29/12/2016]
(4)  No action for a breach of the relevant law shall lie against the person referred to in subsection (3) —
(a)
for producing any document or providing any information if he had done so in good faith in compliance with a notice or requirement mentioned in subsection (1)(c); or
[Act 34 of 2016 wef 29/12/2016]
(b)
for doing or omitting to do any act if he had done or omitted to do the act in good faith and as a result of complying with such a notice or requirement.
[19/2013]
[Act 34 of 2016 wef 29/12/2016]
(5)  In this section, a notice under section 65B to provide information includes a demand for information as defined in section 65C(10).
[Act 34 of 2016 wef 29/12/2016]
Section 65B notice may be subject to confidentiality duty
65E.
—(1)  Where the Comptroller issues a notice to any person under section 65B and states that the notice must be kept confidential, the person (including an officer, employee or agent of the person) shall not disclose any information relating to the notice to any other person.
[19/2013]
(2)  Subsection (1) shall not apply to the disclosure of any information relating to the notice to an advocate and solicitor for the purpose of seeking legal advice on the notice, if (and only if) the person who discloses the information informs the advocate and solicitor of the Comptroller’s requirement that the notice be kept confidential.
[19/2013]
(3)  The advocate and solicitor to whom information is disclosed in accordance with subsection (2) shall be subject to subsection (1) as if he is the person given the notice under subsection (1).
[19/2013]
(4)  Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and in default of payment to imprisonment for a term not exceeding 6 months.
[19/2013]
(5)  The Comptroller may compound any offence under subsection (4).
[19/2013]
(6)  A person who in good faith complies with subsection (1) shall not be treated as being in breach of any duty to disclose the information to any person, whether imposed by written law, rule of law, any contract or any rule of professional conduct; and no criminal or civil action for a breach of such duty shall lie against the first‑mentioned person.
[19/2013]
Returns to be deemed to be furnished by due authority
66.
—(1)  A return, statement or form purporting to be furnished under this Act by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved.
(2)  Any person signing any such return, statement or form shall be deemed to be cognizant of all matters therein.
Keeping of books of account and giving of receipts
67.
—(1)  Subject to subsection (3), every person carrying on or exercising any trade, business, profession or vocation —
(a)
shall keep and retain in safe custody sufficient records for a period of 5 years from the year of assessment to which any income relates to enable his income and allowable deductions under this Act to be readily ascertained by the Comptroller or any officer authorised in that behalf by the Comptroller; and
(b)
shall, if the gross receipts from such trade, business, profession or vocation in the preceding calendar year exceeded $18,000 from the sale of goods, or $12,000 from the performance of services, issue a printed receipt serially numbered for every sum received in respect of goods sold or services performed in the course of or in connection with such trade, business, profession or vocation, and shall retain a duplicate of every such receipt.
[2/2007]
(2)  Where a machine is used for recording sales, a receipt may be dispensed with if the Comptroller is satisfied that —
(a)
such machine automatically records all sales made; and
(b)
the total of all sales made in each day is transferred at the end of the day to a record of sales.
[11/94]
(3)  The Comptroller may by notice in writing to any person carrying on or exercising any trade, business, profession or vocation, or by a notice in the Gazette in respect of any class or description of any such person, prescribe —
(a)
the form of the records to be kept under subsection (1)(a), and the manner in which such records shall be kept and retained; and
(b)
the form of the receipts to be issued and the duplicates to be retained under subsection (1)(b), and the manner in which such receipts shall be issued and such duplicates shall be retained,
and every such person shall be bound to comply with such notice.
(4)  The Comptroller may waive all or any of the provisions of subsection (1) in respect of any person or records or any class or description of persons or records.
(5)  In this section, “records” includes —
(a)
books of account recording receipts or payments or income or expenditure;
(b)
invoices, vouchers, receipts, and such other documents as in the opinion of the Comptroller are necessary to verify the entries in any books of account; and
(c)
any records relating to any trade, business, profession or vocation.
Official information and secrecy, and returns by employer
68.
—(1)  The Comptroller may require any officer in the employment of the Government or of any public authority or body corporate constituted by statute to supply such particulars as may be required for the purposes of this Act and which may be in the possession of the officer.
(1A)  No such officer shall by virtue of this section be obliged to disclose any particulars as to which he is under any statutory obligation to observe secrecy.
(2)  The Comptroller may, by notice published in the Gazette, require every employer to prepare and deliver to the Comptroller or any person specified in the notice, for any year specified in the notice and within the time limited thereby, a return in such form as the Comptroller may determine containing —
(a)
the names and places of residence of such classes of persons employed by him as may be specified in the notice; and
(b)
the full amount of remuneration, whether in cash or otherwise, paid or payable to those persons in respect of such employment,
and every employer shall be bound to comply with any such notice within the time for compliance limited thereby.
[32/95]
(2A)  It shall not be necessary to deliver nil returns under subsection (2).
(2B)  Where an employer has granted an individual, other than a director to whom subsection (2C) applies, any right or benefit to acquire shares in any company incorporated in Singapore, the employer shall submit a return in such form and manner specified in subsection (2) including any gain or profit derived by the individual as computed under section 10(6), notwithstanding that the individual has ceased to be employed by him at the time the gain or profit is derived.
[37/2002; 49/2004]
(2C)  Where an employer, being a company, has granted a director of the company who is not resident in Singapore any right or benefit to acquire shares in any company incorporated in Singapore, the employer shall submit a return, in such form as the Comptroller may determine, of any gain or profit derived by the non-resident director when the right or benefit is exercised, assigned, released or acquired as computed under section 10(6) within 30 days of such exercise, assignment, release or acquisition (as the case may be), notwithstanding that the non-resident director may have ceased to be employed by the company at the time the gain or profit is derived.
[49/2004]
(3)  Where the employer is a company or a body of persons, the manager or principal officer shall be deemed to be the employer for the purposes of this section, and any director of a company, or person engaged in the management of a company, shall be deemed to be a person employed.
(4)  Where an employer commences to employ in Singapore an individual who is or is likely to be chargeable to tax under section 10(1)(b), he shall give notice thereof in writing to the Comptroller not later than 3 months after the date of commencement of such employment, stating the full name and address of the individual, the date of commencement and the terms of employment.
(5)  Where an employer ceases or is about to cease to employ in Singapore an individual who is not a citizen of Singapore and who is or is likely to be chargeable to tax under section 10(1)(b), he shall give notice thereof in writing to the Comptroller not later than one month before such individual ceases to be employed in Singapore, stating the name and address of the individual and the expected date of cessation.
[28/80]
(6)  The employer of any individual who is chargeable to tax under section 10(1)(b) and who is to the knowledge of such employer about to leave or intending to leave Singapore for any period exceeding 3 months shall give notice in writing to the Comptroller of the expected date of departure of such individual. Such notice shall be given not later than one month before the expected date of departure.
[28/80]
(6A)  Subsection (6) shall not apply in the case of an individual who is required in the course of his employment to leave Singapore at frequent intervals or who is a citizen of Singapore.
(7)  Where an employer has in his possession any moneys whatsoever which are or may be payable to or for the benefit of an employee who has ceased or is about to cease to be employed by him in Singapore he shall not, without the permission of the Comptroller, pay any part of such moneys to or for the benefit of such employee until the expiry of 30 days after the receipt by the Comptroller of such notice as is required to be given under subsection (5).
(8)  Where any person ceases or is about to cease being a partner, and such person is likely to be chargeable to tax in Singapore, the partners present in Singapore shall, unless it is impracticable to do so, give one month’s notice in writing to the Comptroller before such person ceases to be a partner, stating the name and address of such person and the expected date of such person ceasing to be a partner.
(9)  Where any partner is leaving or intending to leave Singapore for any period exceeding 3 months and is likely to be chargeable to tax in Singapore, the partners present in Singapore shall, unless it is impracticable to do so, give one month’s notice in writing to the Comptroller of the expected date of departure of such partner.
(10)  Subsection (9) shall not apply in the case of a partner who is required in the course of his business to leave Singapore at frequent intervals.
(11)  Where any person who has ceased or is about to cease being a partner in Singapore has moneys due or payable to him from the partnership, the partners present in Singapore shall not, without the written permission of the Comptroller, pay such moneys or any part thereof to that person.
(12)  The Comptroller may under subsection (5), (6), (8) or (9), in any particular case or class of cases —
(a)
accept such shorter period of notice as the Comptroller may consider reasonable;
(b)
accept the notice mentioned in that subsection within such time after the occurrence of the event mentioned in that subsection as the Comptroller may consider reasonable; or
(c)
waive the requirement for a notice under that subsection subject to conditions.
[Act 34 of 2016 wef 29/12/2016]
(13)  Subsection (5), (6), (8) or (9) (as the case may be) applies to a case to which subsection (12)(a) applies as if the reference to the period of one month is a reference to the shorter period.
[Act 34 of 2016 wef 29/12/2016]
(14)  In a case where subsection (12)(b) applies, the employer or partners (as the case may be) need not comply with subsection (5), (6), (8) or (9) (as the case may be) but must, within the time mentioned in subsection (12)(b), give notice to the Comptroller of —
(a)
in the case of subsection (5), the name and address of the individual and the actual date of cessation of the individual’s employment;
(b)
in the case of subsection (6), the actual date of departure of the individual;
(c)
in the case of subsection (8), the name and address of the person and the actual date of the person’s cessation as a partner; or
(d)
in the case of subsection (9), the actual date of departure of the partner.
[Act 34 of 2016 wef 29/12/2016]
Lists to be prepared by representative or agent
69.  Every person who, in whatever capacity, is in receipt of any money or value being income arising from any of the sources mentioned in this Act of or belonging to any other person who is chargeable in respect thereof, or who would be so chargeable if he were resident in Singapore and not an incapacitated person, shall whenever required to do so by any notice from the Comptroller, prepare and deliver within the period mentioned in the notice a return signed by him, containing —
(a)
a true and correct statement of all such income; and
(b)
the name and address of every person to whom the income belongs.
Occupiers to furnish return of rent payable
70.  The Comptroller may give notice in writing to any person who is the occupier of any land or premises requiring him to furnish within the time limited by such notice, not being less than 30 days from the date of service of such notice, a return containing —
(a)
the name and address of the owner of such land or premises or the name and address of the person to whom he pays rent therefor; and
(b)
a true and correct statement of the rent payable and any other consideration passing in respect of such occupation.
Return to be made by partnership
71.
—(1)  Where a trade, business, profession or vocation is carried on by 2 or more persons jointly, the precedent partner, that is to say, the partner who, of the partners personally present in Singapore —
(a)
is first named in the agreement of partnership;
(b)
if there is no agreement, is specified by name or initial singly or with precedence to the other partners in the usual name of the firm; or
(c)
is the precedent acting partner if the partner named with precedence is not an acting partner,
shall, when required by the Comptroller by notice in writing or by notice published in the Gazette under section 62(1), make and deliver a return of the income of the partnership for any year, such income being ascertained in accordance with the provisions of this Act, and declare therein the names and addresses of the other partners in the firm together with the amount of the share of the income to which each partner was entitled for that year.
[2/92]
(2)  Where —
(a)
in the case of a limited partnership, no general partner is personally present in Singapore; or
(b)
in the case of all other types of partnerships, no partner is personally present in Singapore,
the return shall be made and delivered by the attorney, agent, manager or factor of the firm in Singapore.
[27/2009]
(3)  If a return in relation to the partnership for any year of assessment has not been made, the person required to make the return under subsection (1) or (2) (as the case may be) shall, within 3 months after the end of the accounting period relating to that year of assessment, furnish to the Comptroller an estimate of the income from all sources of the partnership, and the names and identification numbers of all the partners together with the amount of the share of the income to which each partner was entitled for that year.
[53/2007]
(3A)  The Minister may, by rules made under section 7, exempt any person or class of persons from subsection (3), subject to such conditions as may be specified in the rules.
[Act 34 of 2016 wef 29/12/2016]
(4)  In this section, “general partner” has the same meaning as in the Limited Partnerships Act (Cap. 163B).
[27/2009]
71A.  [Repealed by Act 49 of 2004]