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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THIRD SCHEDULE Repealed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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On 24/09/2017, you requested the version in force on 24/09/2017 incorporating all amendments published on or before 24/09/2017. The closest version currently available is that of 02/07/2017.
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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; and
(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 section 45 or 45EA, may be sued for by way of a specially endorsed writ of summons.
[24/2000; 37/2002; 19/2013]
[Act 37 of 2014 wef 01/07/2015]
(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]
(8)  In subsections (6) and (7), “ship” has the same meaning as in section 2(1) of the Merchant Shipping Act.
[Act 2 of 2016 wef 11/04/2016]
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, reduction or refund of tax
92.
—(1)  The Comptroller may remit, wholly or in part, the tax payable by any person on the ground of poverty.
[29/2010]
(2)  The Minister may at any time, in his discretion and subject to such conditions as he may impose, remit, reduce or refund, wholly or in part, the tax that is or will be payable or that is paid by any person.
[29/2010]
(2A)  The Minister may, by order published in the Gazette, remit, reduce or refund, wholly or in part, the tax that is or will be payable or that is paid by any class of persons, subject to such conditions as he may specify in the order.
[29/2010]
(2B)  Where the Minister is satisfied that a person to whom a remission, reduction or refund of tax is granted fails to comply with any condition imposed under subsection (2) or (2A) (whether a condition precedent or condition subsequent), an amount equal to the amount of tax so remitted, reduced or refunded shall be recoverable as a debt due to the Government.
[29/2010]
(2C)  The amount recoverable under subsection (2B) shall be payable at the place stated in a notice served by the Comptroller on the person within one month after the service of the notice.
[29/2010]
(2D)  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.
[29/2010]
(2E)  Sections 86(1) to (6), 87(1) and (2), 89, 90 and 91 shall apply to the collection and recovery by the Comptroller of the amount recoverable under subsection (2B) and any interest imposed under subsection (2D) as they apply to the collection and recovery of tax.
[29/2010]
(3)  [Deleted by Act 19 of 2013]
(4)  The Minister may make rules for the purpose of giving effect to this section.
[19/2013]
(5)  [Deleted by Act 19 of 2013]
Remission of tax of companies for year of assessment 2011
92A.
—(1)  Subject to subsection (2), there shall be remitted the tax payable for the year of assessment 2011 by a company an amount equal to the lower of —
(a)
20% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); and
(b)
$10,000,
where the Comptroller is satisfied that the remission of tax would be beneficial to the company.
[22/2011]
(2)  No remission under subsection (1) shall be granted to a company where the company qualifies for the cash grant under section 92B.
[22/2011]
Cash grant for companies for year of assessment 2011
92B.
—(1)  Where a company has made a contribution to the Central Provident Fund in respect of any of its employees during the basis period for the year of assessment 2011, and —
(a)
the company is not liable to pay tax for the year of assessment 2011;
(b)
the specified amount is greater than 20% of the tax payable by the company for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); or
(c)
the company makes a written election for a cash grant under this section in lieu of the remission under section 92A, and the Comptroller is satisfied that the cash grant would be more beneficial to the company than the remission,
then there shall, in lieu of the remission of tax under section 92A, be made to the company for the year of assessment 2011 a cash grant of the specified amount.
[22/2011]
(2)  The election under subsection (1)(c) shall be made to the Comptroller at the time the company furnishes a return of its income for the year of assessment 2011 or within such further time as the Comptroller may allow.
[22/2011]
(3)  The cash grant under subsection (1) shall be exempt from tax in the hands of the company.
[22/2011]
(4)  Where a company receives a cash grant under subsection (1) —
(a)
without having satisfied all the requirements in this section; or
(b)
that is in excess of that which may be given to it under this section,
the amount of the cash grant or the excess amount of the cash grant, as the case may be, shall be recoverable by the Comptroller from the company as a debt due to the Government.
[22/2011]
(5)  The Comptroller shall send the company a notice specifying the amount to be repaid under subsection (4), and the company shall pay the amount at the place stated in the notice within one month after the service of the notice.
[22/2011]
(6)  The Comptroller may, in his discretion and subject to such terms and conditions as he may impose, extend the time limit within which payment under subsection (5) is to be made.
[22/2011]
(7)  Sections 86(1) to (6), 87(1) and (2), 89, 90 and 91 shall apply to the collection and recovery by the Comptroller of the amounts recoverable under subsection (5) as they apply to the collection and recovery of tax.
[22/2011]
(8)  Where any tax, duty, interest or penalty is due by the company —
(a)
under this Act to the Comptroller of Income Tax;
(b)
under the Goods and Services Tax Act (Cap. 117A) to the Comptroller of Goods and Services Tax;
(c)
under the Property Tax Act (Cap. 254) to the Comptroller of Property Tax; or
(d)
under the Stamp Duties Act (Cap. 312) to the Commissioner of Stamp Duties,
then the amount of cash grant made by the Comptroller to the company shall be reduced by the amount so due; and the amount of the reduction shall be deemed to be tax, duty, interest or penalty paid by the company under the relevant Act and shall (if it is due under an Act other than this Act) be paid by the Comptroller to the Comptroller of Goods and Services Tax, the Comptroller of Property Tax or the Commissioner of Stamp Duties, as the case may be.
[22/2011]
(9)  In this section, “specified amount” means —
(a)
5% of the gross amount of the income derived by a company from its principal activities in the basis period for the year of assessment 2011; or
(b)
$5,000,
whichever is the lower.
[22/2011]
Cash grant for companies for year of assessment 2012
92C.
—(1)  Where a company carrying on business in Singapore has made a contribution to the Central Provident Fund in respect of at least one of its qualifying employees during the basis period for the year of assessment 2012, there shall be made to the company for the year of assessment 2012 a cash grant of —
(a)
5% of the gross amount of the income derived by the company from its principal activities in the basis period for the year of assessment 2012; or
(b)
$5,000,
whichever is the lower.
[29/2012]
(2)  No cash grant under subsection (1) shall be made if the company has ceased to carry on business in Singapore.
[29/2012]
(3)  The Minister may, in his discretion, waive the requirement under subsection (1) in respect of the contribution to the Central Provident Fund by the company if he is satisfied that it is just and equitable to do so.
[29/2012]
(4)  The cash grant under subsection (1) shall be exempt from tax in the hands of the company.
[29/2012]
(5)  Section 92B(4) to (8) shall apply, with the necessary modifications, to this section.
[29/2012]
(6)  In this section, “qualifying employee” means an employee of the company based on the payroll for any month within its basis period for the year of assessment 2012, but excludes any employee who is also a shareholder of the company.
[29/2012]
(7)  In the application (by virtue of section 36B) of this section to a registered business trust, a reference to a contribution by a company to the Central Provident Fund in respect of at least one of its qualifying employees is a reference to a contribution by the trustee‑manager of the business trust to the Central Provident Fund in respect of at least one of its employees, being one —
(a)
who is an employee of the trustee-manager according to the payroll for any month within the basis period of the trust for the year of assessment 2012; and
(b)
whose sole duty is assisting in managing or operating the trust,
but excluding any employee who is also a unitholder of the trust.
[29/2012]
Remission of tax of companies for years of assessment 2013, 2014 and 2015
92D.  Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, there shall be remitted the tax payable for each of the years of assessment 2013, 2014 and 2015 by the company of an amount equal to the lower of the following:
(a)
30% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B));
(b)
$30,000.
[19/2013]
Remission of tax of companies for years of assessment 2016 and 2017
92E.  Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, then there is to be remitted the tax payable for each of the years of assessment 2016 and 2017 by the company of an amount equal to the lower of the following:
(a)
50% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B));
[Act 34 of 2016 wef 11/04/2016]
(b)
$20,000.
[Act 2 of 2016 wef 11/04/2016]
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 (if the year of assessment to which the claim relates is 2007 or a preceding year of assessment) or 4 years (if the year of assessment to which the claim relates is 2008 or a subsequent year of assessment) from the end of the year of assessment to which the claim relates.
[53/2007]
(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)  [Deleted by Act 19 of 2013]
(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).
(6)  The Comptroller shall certify any amount repayable under this section and shall cause repayment to be made immediately.
(7)  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.
(8)  Where a refund is withheld under subsection (7), the Comptroller shall pay interest at the rate referred to in subsection (9) 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.
[Act 2 of 2016 wef 01/07/2016]
(9)  In subsection (8), the rate of interest is —
(a)
for any part of the period for which interest is payable (called in this subsection the interest period) up to and including 30 June 2016, 5% per annum;
(b)
for any part of the interest period that is later but falling before the publication date, the average of the prime lending rates for such months in the previous year as are prescribed by rules made under section 7;
(c)
for any part of the interest period falling on or after the publication date but within the period between 1 January and 31 March (both dates inclusive) of any year, the prime lending rate for the year that is 2 years before that year; or
(d)
for any part of the interest period falling on or after the publication date but within the period between 1 April and 31 December (both dates inclusive) of any year, the prime lending rate for the previous year.
[Act 34 of 2016 wef 29/12/2016]
(10)  In subsection (9), “publication date” means the date the Income Tax (Amendment No. 3) Act 2016 is published in the Gazette.
[Act 34 of 2016 wef 29/12/2016]
(11)  In subsection (9)(c) and (d), the prime lending rate for any year is the average of the prime lending rates for the months of October, November and December of that year, or such other months prescribed by rules made under section 7 in their place, of such financial institution or financial institutions in Singapore as the Minister may determine, rounded to the nearest 0.5%, or another percentage prescribed by rules made under that section in its place.
[Act 34 of 2016 wef 29/12/2016]
Relief in respect of error or mistake
93A.
—(1)  If any person alleges that for any year of assessment —
(a)
an assessment is excessive; or
(b)
any unabsorbed loss, allowance or donation that may be carried forward ought to be of a higher amount than that set out in an assessment,
by reason of some error or mistake —
(i)
in the return or statement made by him for the purposes of the assessment; or
(ii)
where he is exempted from liability to furnish a return under section 62(2), in the notice of assessment served on him,
he may, at any time not later than 6 years (if the year of assessment within which the assessment was made is 2007 or a preceding year of assessment) or 4 years (if the year of assessment within which the assessment is made is 2008 or a subsequent year of assessment) after the end of the year of assessment within which the assessment was made, make an application in writing to the Comptroller for relief.
[19/2013]
(2)  On receiving the application, the Comptroller shall inquire into the matter and shall, subject to this section, give, by way of repayment of tax or an amendment to the assessment, such relief in respect of the error or mistake as appears to him to be reasonable and just.
[19/2013]
(3)  No relief by way of repayment of tax shall be given under this section in respect of an error or a 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.
[19/2013]
(3A)  No amendment shall be made to the assessment under this section 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.
[19/2013]
(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 secretary to the Board of Review.
[53/2007]
(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.