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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THIRD SCHEDULE Repealed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 II
ADMINISTRATION
Appointment of Comptroller and other officers
3.
—(1)  For the due administration of this Act, the Minister may, by notification in the Gazette, appoint a Comptroller of Income Tax, and such Deputy Comptrollers, Assistant Comptrollers and other officers and persons as may be necessary.
(2)  The Minister may, by notification in the Gazette, appoint a Senior Investigation Officer, Income Tax, and may by such or a subsequent notification authorise such officer to exercise all or such of the powers of the Comptroller under this Act as may be specified in such notification but without prejudice to the exercise by the Comptroller of such powers.
Powers of Comptroller
4.
—(1)  The Comptroller may, by notification in the Gazette or in writing, authorise any person, within or without Singapore, to perform or to assist in the performance of any specific duty imposed upon the Comptroller by this Act.
(2)  Subject to such conditions as the Comptroller may specify, the Comptroller may, by notification in the Gazette, direct that any information, return or document required to be supplied, forwarded or given to the Comptroller may be supplied to such other person, being a person who has made and subscribed a declaration of secrecy in accordance with section 6(1), as the Comptroller may direct.
(3)  The Comptroller shall be responsible for the assessment and collection of tax and shall pay all amounts collected in respect thereof into the Consolidated Fund.
(4)  The Comptroller may specify the form of any return, claim, statement or notice to be made or given under this Act.
Approved pension or provident fund or society
5.  The Comptroller may, subject to such conditions as he may think fit to impose, approve any pension or provident fund or society for the purposes of this Act and may (without prejudice to the exercise of any power in that behalf conferred on him by any condition so imposed) at any time withdraw any approval previously given in respect of any such fund or society.
Official secrecy
6.
—(1)  Every person having any official duty or being employed in the administration of this Act shall regard and deal with all documents, information, returns, assessment lists and copies of such lists relating to the income or items of the income of any person, as secret and confidential, and shall make and subscribe a declaration in the form prescribed to that effect before the Comptroller or a Magistrate.
(2)  Every person having possession of or control over any documents, information, returns, assessment lists or copies of such lists relating to the income or items of income of any person, who at any time otherwise than for the purpose of this Act or with the express authority of the President —
(a)
communicates or attempts to communicate such information or anything contained in such documents, returns, lists or copies to any person; or
(b)
suffers or permits any person to have access to any such information or to anything contained in such documents, returns, lists or copies,
shall be guilty of an offence.
(3)  No person appointed under, or employed in carrying out, the provisions of this Act shall be required to produce in any court any return, document or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Act except as may be necessary for the purpose of carrying into effect the provisions of this Act, or in order to institute a prosecution, or in the course of a prosecution, for any offence under this Act.
[19/2013]
(4)  The obligation as to secrecy imposed by this section shall not prevent the disclosure to the authorised officers of the government of any other country —
(a)
of such facts as may be necessary to enable the proper relief from income tax to be given in either country, where provision exists for the granting of relief in respect of taxes paid in the other country; or
(b)
of any information for the purpose of discharging an obligation of Singapore under an arrangement between the government of that country and the Government of Singapore that has effect under section 49 or 105BA, or under any agreement or arrangement between the government of that country and the Government of Singapore and to which Part XXB applies.
[22/2011; 19/2013]
(4A)  The obligation as to secrecy imposed by this section shall not prevent the disclosure to the authorised officers of the government of any other country of any information that the Comptroller considers to be foreseeably relevant to the administration or enforcement of that other country’s laws concerning any tax of that country, pursuant to the terms of an arrangement that has effect under section 49 or 105BA.
[Act 37 of 2014 wef 27/11/2014]
(5)  Notwithstanding anything in this section, the Comptroller shall permit the Minister, the Auditor-General or any officer duly authorised in that behalf by the Auditor-General to have such access to any records or documents as may be necessary for the performance of his official duties.
(6)  The Minister, the Auditor-General or any such officer shall be deemed to be a person employed in carrying out the provisions of this Act for the purposes of this section.
(7)  Notwithstanding anything in this section, the Comptroller may transmit any document, information or return received by him or in his possession under this Act to the Commissioner of Estate Duties; and the Commissioner of Estate Duties may, notwithstanding anything contained in any written law for the time being in force in Singapore relating to the proof of documents, produce or cause to be produced in any court, in any proceedings relating to estate or death duties, a copy of any particulars contained in any document or return so transmitted, certified by him or on his behalf to be a correct copy of such particulars.
(8)  For the purposes of subsection (7), the Commissioner of Estate Duties —
(a)
may produce or cause to be produced the original of any such document or return in any case where it is necessary to prove the handwriting or the signature of the person who wrote, made, signed or furnished such document or return, but only for the purpose of such proof;
(b)
shall not in any case be compelled to produce in any court either the original of such document or return or a copy of any particulars contained in such document or return.
(9)  Notwithstanding anything in this section, the Comptroller may transmit to the Comptroller of Property Tax, the Comptroller of Goods and Services Tax, the Chief Assessor or the Commissioner of Stamp Duties any information which may be required by any of them in the performance of his duties, or may permit such access to any records or documents as may be necessary for those purposes.
[1/88; 31/93]
(10)  Notwithstanding anything in this section, the Comptroller may furnish to the Chief Executive Officer of the Central Provident Fund Board any information which may be required by him in the performance of his duties, or may permit such access to any records or documents as may be necessary for that purpose.
(10A)  Notwithstanding anything in this section, the Comptroller may, for the purpose of enabling the Chief Statistician to perform his duties under the Statistics Act (Cap. 317), furnish and permit the Chief Statistician access to any information and records prescribed in rules made under section 7.
[16/2004]
(10B)  Notwithstanding anything in this section, the Comptroller may furnish to any person specified in subsection (10C) any information —
(a)
which may be required for the purpose of investigating or prosecuting a person for an offence under Part VI of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Cap. 65A), the predicate offence of which is an offence under this Act; or
(b)
which the Comptroller has reasonable grounds to suspect affords evidence of the commission of an offence under Part VI of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act, the predicate offence of which is an offence under this Act,
and the specified person and persons under his command shall not further disclose such information except for the purpose of any investigation or prosecution referred to in paragraph (a).
[21/2013]
(10C)  The persons specified for the purposes of subsection (10B) are as follows:
(a)
the Commissioner of Police;
(b)
the Director of the Commercial Affairs Department.
[21/2013]
(11)  Notwithstanding anything in this section, the Comptroller may lay a complaint of professional misconduct against any person in his professional dealings with the Comptroller to the appropriate authority empowered to take disciplinary action against the person and may in connection with the complaint furnish any relevant documents or information.
[4/75]
(11A)  Despite anything in this section, the Comptroller —
(a)
may furnish to —
(i)
the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act (Cap. 138A); or
(ii)
an officer duly authorised by the chief executive officer,
any information required for the performance of the official duties of the chief executive officer or authorised officer in administering the public scheme known as the wage credit scheme; and
(b)
may allow the chief executive officer or authorised officer such access to any records or documents as may be necessary for the performance of those official duties.
[Act 2 of 2016 wef 25/04/2013]
(12)  Notwithstanding subsections (1) and (2) and without prejudice to subsections (5) to (11), the Comptroller may disclose information relating to the income or items of income of any person to any of the following with the express consent of the person to whom the information relates:
(a)
to any public officer or officer of a statutory board for the performance of his official duties in administering or facilitating the administration of any written law or public scheme; or
(b)
to any other person who is engaged by the Government or a statutory board to facilitate the administration of such written law or public scheme, if the Comptroller has obtained a written undertaking from the other person that he shall be bound by the same obligations as to secrecy imposed by subsections (1), (2) and (3).
[53/2007]
(13)  Notwithstanding anything in this section, the Comptroller may furnish to the Government or any statutory board for any statistical or research purpose any information relating to any person in a manner that does not identify, and is not reasonably capable of being used to identify, that person.
[53/2007]
Rules
7.
—(1)  The Minister may make rules —
(a)
to provide for the deduction and payment of tax at the source in respect of income from any employment, and for the recovery of tax so deducted; and
(b)
generally to give effect to the provisions of this Act, other than section 81.
(2)  All rules made under this section shall be presented to Parliament as soon as possible after publication in the Gazette.
Service and signature of notices
8.
—(1)  Except where it is provided by this Act that service shall be effected either personally or by registered post, a notice may be served on a person —
(a)
personally;
(b)
by being sent through the post; or
(c)
where the person has given his consent for the notice to be served on him through the electronic service, by transmitting an electronic record of the notice to his account with the electronic service.
[49/2004]
(2)  Where a notice is served by ordinary or registered post, it shall be deemed to have been served on the day succeeding the day on which the notice would have been received in the ordinary course of post if the notice is addressed —
(a)
in the case of a company incorporated in Singapore, to the registered office of the company;
(b)
in the case of a company incorporated outside Singapore, either to the individual authorised to accept service of process under the Companies Act (Cap. 50) at the address filed with the Registrar of Companies, or to the registered office of the company wherever it may be situated;
(c)
in the case of an individual or a body of persons, to the last known business or private address of such individual or body of persons.
(3)  Where the person to whom there has been addressed a registered letter containing any notice which may be given under the provisions of this Act is informed of the fact that there is a registered letter awaiting him at a post office and such person refuses or neglects to take delivery of such registered letter, such notice shall be deemed to have been served upon him on the date on which he was informed that there was a registered letter awaiting him at a post office.
(3A)  Where a person has given his consent for a notice to be served on him through the electronic service, the notice shall be deemed to have been served at the time when an electronic record of the notice enters his account with the electronic service.
[49/2004]
(4)  Subject to subsection (6), every notice to be given by the Comptroller under this Act shall be signed by the Comptroller or by some person or persons from time to time authorised by him in that behalf under section 4, and every such notice shall be valid if the signature of the Comptroller or of such person or persons is duly printed or written thereon.
[49/2004]
(5)  Subject to subsection (6), any notice under this Act requiring the attendance of any person or witness before the Comptroller shall be signed by the Comptroller or by a person duly authorised by him.
[49/2004]
(6)  Where any person has given his consent for any notice referred to in subsection (4) or (5) to be served on him through the electronic service, the notice need not be signed if it is served on him by transmitting an electronic record of the notice to his account with the electronic service.
[49/2004]
Electronic service
8A.
—(1)  The Comptroller may provide an electronic service for —
(a)
the filing or submission of any return, estimate, statement or document, and the provision of any information to the Comptroller under section 65B(3) or 105L(1); or
[Act 2 of 2016 wef 11/04/2016]
[Act 15 of 2016 wef 20/07/2016]
(b)
the service of any notice by the Comptroller.
[49/2004]
(2)  For the purposes of the electronic service, the Comptroller may assign to any person —
(a)
an authentication code; and
(b)
an account with the electronic service.
[49/2004]
(3)  Any person who is —
(a)
filing or submitting any return, estimate, statement or document may; or
(b)
giving a notice under section 45(1)(b) or 45D(2) or providing any information under section 105L(1) must (unless otherwise permitted by the Comptroller),
do so through the electronic service.
[Act 15 of 2016 wef 20/07/2016]
(3A)  Subsection (3) does not affect any other provision of this Act that requires, or enables the Comptroller to require, anything to be done by means of the electronic service.
[Act 34 of 2016 wef 29/12/2016]
(4)  Any agent who is authorised by his principal in the prescribed manner may file or submit any return, estimate, statement or document, or provide any information to the Comptroller, on behalf of his principal through the electronic service.
[49/2004]
[Act 2 of 2016 wef 11/04/2016]
(5)  Where any return, estimate, statement or document is filed or submitted, or any information is provided, on behalf of any person under subsection (4) —
(a)
it shall be deemed to have been filed, submitted or provided with the authority of that person; and
[Act 2 of 2016 wef 11/04/2016]
(b)
that person shall be deemed to be cognizant of all matters therein.
[49/2004]
[Act 2 of 2016 wef 11/04/2016]
(6)  Where any return, estimate, statement or document is filed or submitted, or any information is provided, through the electronic service using the authentication code assigned to any person before that person has requested, in the prescribed manner, for the cancellation of the authentication code —
(a)
the return, estimate, statement, document or information shall, for the purposes of this Act, be presumed to have been filed, submitted or provided by that person unless he adduces evidence to the contrary; and
[Act 2 of 2016 wef 11/04/2016]
(b)
where that person alleges that he did not file or submit the return, estimate, statement or document, or provide the information, the burden shall be on him to adduce evidence of that fact.
[49/2004]
[Act 2 of 2016 wef 11/04/2016]
[Act 2 of 2016 wef 11/04/2016]
(7)  Where any person has given his consent for any notice to be served on him through the electronic service, the Comptroller may serve the notice on that person by transmitting an electronic record of the notice to that person’s account with the electronic service.
[49/2004]
(8)  Notwithstanding any other written law, in any proceedings under this Act —
(a)
an electronic record of any return, estimate, statement, document or information that was filed, submitted or provided, or any notice that was served, through the electronic service; or
[Act 2 of 2016 wef 11/04/2016]
(b)
any copy or print-out of that electronic record,
shall be admissible as evidence of the facts stated or contained therein if that electronic record, copy or print-out —
(i)
is certified by the Comptroller to contain all or any information filed, submitted, provided or served through the electronic service in accordance with this section; and
[Act 2 of 2016 wef 11/04/2016]
(ii)
is duly authenticated in the manner specified in subsection (10) or is otherwise authenticated in the manner provided in the Evidence Act (Cap. 97) for the authentication of computer output.
[49/2004]
(9)  For the avoidance of doubt —
(a)
an electronic record of any return, estimate, statement, document or information that was filed, submitted or provided, or any notice that was served, through the electronic service; or
[Act 2 of 2016 wef 11/04/2016]
(b)
any copy or print-out of that electronic record,
shall not be inadmissible in evidence merely because the return, estimate, statement, document or information was filed, submitted or provided, or the notice was served, without the delivery of any equivalent document or counterpart in paper form.
[49/2004]
[Act 2 of 2016 wef 11/04/2016]
(10)  For the purposes of this section, a certificate —
(a)
giving the particulars of —
(i)
any person whose authentication code was used to file, submit, provide or serve the return, estimate, statement, document, information or notice; and
[Act 2 of 2016 wef 11/04/2016]
(ii)
any person or device involved in the production or transmission of the electronic record of the return, estimate, statement, document, information or notice, or the copy or print-out thereof;
[Act 2 of 2016 wef 11/04/2016]
(b)
identifying the nature of the electronic record or copy thereof; and
(c)
purporting to be signed by the Comptroller or by a person occupying a responsible position in relation to the operation of the electronic service at the relevant time,
shall be sufficient evidence that the electronic record, copy or print‑out has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.
[49/2004]
(11)  Where the electronic record of any return, estimate, statement, document, information or notice, or a copy or print-out of that electronic record, is admissible under subsection (8), it shall be presumed, until the contrary is proved, that the electronic record, copy or print-out accurately reproduces the contents of that return, estimate, statement, document, information or notice.
[49/2004]
[Act 2 of 2016 wef 11/04/2016]
(12)  The Comptroller may, for the purposes of the electronic service, approve the use of any symbol, code, abbreviation or notation to represent any particulars or information required under this Act.
[49/2004]
(13)  The Minister may make regulations which are necessary or expedient for carrying out the purposes of this section, including regulations prescribing —
(a)
the procedure for the use of the electronic service, including the procedure in circumstances where there is a breakdown or interruption of the electronic service;
(b)
the procedure for the correction of errors in, or the amendment of, any return, estimate, statement, document or information that is filed, submitted or provided through the electronic service;
[Act 2 of 2016 wef 11/04/2016]
(c)
the manner in which a person who has given his consent for a notice to be served on him through the electronic service shall be notified of the transmission of an electronic record of the notice to his account with the electronic service;
(d)
the manner in which authentication codes are to be assigned; and
(e)
anything which may be prescribed under this section.
[49/2004]
(14)  In this section, to avoid doubt, “document” includes a notice required to be given under section 45(1)(b) or 45D(2).
[Act 2 of 2016 wef 01/07/2016]
(15)  In this section —
(a)
a reference to the filing or submission of any return, estimate, statement or document includes a reference to the making of an election under section 37I(1) or (4A); and
(b)
a reference to any return, estimate, statement or document includes a reference to such election.
[Act 15 of 2016 wef 01/08/2016]
(16)  Despite subsection (3), any person making an election under section 37I(1) or (4A) must, unless otherwise permitted by the Comptroller, do so through the electronic service.
[Act 15 of 2016 wef 01/08/2016]
Free postage
9.  All returns, additional information and resulting correspondence and payment of tax under the provisions of this Act may be sent post‑free to the Comptroller in envelopes marked “Income Tax”.