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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THIRD SCHEDULE Repealed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 XXA
EXCHANGE OF INFORMATION UNDER AVOIDANCE
OF DOUBLE TAXATION ARRANGEMENTS AND
EXCHANGE OF INFORMATION ARRANGEMENTS
Interpretation of this Part
105A.
—(1)  In this Part —
“avoidance of double taxation arrangement” means an arrangement having effect under section 49;
“competent authority”, in relation to a prescribed arrangement, means a person or an authority whom the Comptroller is satisfied is authorised to make a request to the Comptroller for information —
(a)
if it is an avoidance of double taxation arrangement, under the EOI provision of the arrangement; or
(b)
if it is an EOI arrangement, under the provisions of the arrangement;
“exchange of information arrangement” or “EOI arrangement” means an arrangement having effect under section 105BA;
“exchange of information provision” or “EOI provision”, in relation to an avoidance of double taxation arrangement, means a provision in that arrangement which provides expressly for the exchange of information concerning the tax positions of persons;
“prescribed arrangement” means an avoidance of double taxation arrangement which contains an EOI provision, or an EOI arrangement;
“tax position”, in relation to a person, means the person’s position —
(a)
as regards any tax —
(i)
of the country with whose government the avoidance of double taxation arrangement or EOI arrangement in question was made; and
(ii)
that is covered by the EOI provision of the avoidance of double taxation arrangement or by the EOI arrangement;
(b)
as regards —
(i)
past, present and future liability to pay any tax referred to in paragraph (a);
(ii)
penalties, interest and other amounts that have been paid, or are or may be payable, by or to the person in connection with any such tax; and
(iii)
claims, elections, applications and notices that have been or may be made or given in connection with any such tax.
[24/2009; 22/2011; 19/2013]
(2)  A reference in this Part to the tax position of a person includes a reference to the tax position of —
(a)
a person (not being an individual) that has ceased to exist; and
(b)
an individual who has died.
[24/2009; 22/2011]
(3)  A reference in this Part to the tax position of a person is a reference to his tax position at any time or in relation to any period, unless otherwise stated in the prescribed arrangement in question.
[24/2009; 22/2011]
(4)  For the avoidance of doubt, the reference to tax in the definition of “tax position” in subsection (1) is a reference to any type of tax that is covered by the EOI provision of the avoidance of double taxation arrangement in question or by the EOI arrangement in question, and is not limited to income tax or tax of a similar character.
[19/2013]
(5)  In relation to an EOI arrangement which is a multilateral treaty referred to in section 105BA(1A) —
(a)
the reference in the definition of “competent authority” to a person or an authority authorised under the provisions of the EOI arrangement to make a request to the Comptroller for information is a reference to a person or an authority of a country that is a Party to the treaty authorised to make such a request; and
(b)
the reference in the definition of “tax position” to any tax of the country with whose government the EOI arrangement was made and that is covered by the arrangement, is a reference to any tax of a country that is a Party to the treaty and covered by the treaty.
[Act 37 of 2014 wef 27/11/2014]
Purpose of this Part
105B.  The purpose of this Part is to facilitate the disclosure of information to a competent authority —
(a)
under an avoidance of double taxation arrangement in accordance with the EOI provision in that arrangement; or
(b)
under and in accordance with an EOI arrangement.
[22/2011; 19/2013]
Exchange of information arrangement
105BA.
—(1)  If the Minister by order declares that an arrangement specified in the order has been made with the government of any country, or the governments of 2 or more countries, outside Singapore for the exchange of information concerning the tax positions of persons (whether upon request by an authority of a country to the arrangement or otherwise), and that it is expedient that that arrangement should have effect, then the arrangement shall have effect notwithstanding anything in any written law.
[22/2011]
[Act 37 of 2014 wef 27/11/2014]
[Act 2 of 2016 wef 11/04/2016]
(1A)  An arrangement under subsection (1) includes a multilateral treaty to which Singapore is a Party, the purpose or one of the purposes of which is the exchange of information concerning the tax positions of persons (whether upon request by an authority of a Party to the treaty or otherwise).
[Act 37 of 2014 wef 27/11/2014]
[Act 2 of 2016 wef 11/04/2016]
(2)  An order made under this section may be revoked by a subsequent order.
[22/2011]
(3)  Where an arrangement has effect by virtue of this section, the obligation as to secrecy imposed by section 6 shall not prevent the disclosure to the competent authority under the arrangement of such information as is required to be disclosed under the arrangement.
[22/2011]
105C.  [Repealed by Act 19 of 2013]
Request for information
105D.
—(1)  The competent authority under a prescribed arrangement may make a request to the Comptroller for information concerning the tax position of any person in accordance with —
(a)
if it is an avoidance of double taxation arrangement, the EOI provision of that arrangement; or
(b)
if it is an EOI arrangement, the provisions of that arrangement.
[22/2011]
(2)  Unless the Comptroller otherwise permits, the request must set out the information prescribed in the Eighth Schedule.
[24/2009]
(3)  Every request shall be subject to and dealt with in accordance with the terms of the prescribed arrangement.
[24/2009]
(4)  For the purposes of subsection (3), the terms of the prescribed arrangement shall not be construed in such a way as to prevent the Comptroller from complying with, or to permit him to decline to comply with, a request for information merely because —
(a)
Singapore does not need the information for its own tax purposes; or
(b)
the information is held by a bank or other financial institution, a nominee or a person acting in an agency or a fiduciary capacity, or it relates to the ownership interests in an entity.
[19/2013]
Comptroller to serve notice of request on certain persons
105E.
—(1)  After receipt of a request under section 105D for any information which, in the opinion of the Comptroller, is information referred to in subsection (2), the Comptroller shall serve notice of the request on the person identified in the request as the person in relation to whom the information is sought.
[19/2013]
(1A)  Where the request referred to in subsection (1), in the opinion of the Comptroller, does not contain sufficient information for the Comptroller to serve notice under subsection (1), the Comptroller shall, after he discovers such information from information already in the Comptroller’s possession or obtained under section 105F or 105G, serve notice of the request on that person.
[Act 37 of 2014 wef 27/11/2014]
(2)  The information referred to in subsection (1) or (1A) is information that is protected from unauthorised disclosure under —
(a)
section 47 of the Banking Act (Cap. 19) including any regulations made for the purposes of subsection (10) of that section; or
(b)
section 49 of the Trust Companies Act (Cap. 336).
[24/2009]
[Act 37 of 2014 wef 27/11/2014]
(3)  [Deleted by Act 19 of 2013]
(4)  Notice under subsection (1) or (1A) need not be served on any person —
(a)
if the Comptroller —
(i)
does not have any information of the person upon whom service may be effected in accordance with section 8;
(ii)
is of the opinion that this is likely to prevent or unduly delay the effective exchange of information under the prescribed arrangement; or
(iii)
is of the opinion that this is likely to prejudice any investigation into any alleged breach of any law relating to tax of the country of the competent authority making the request (whether the breach would result in the imposition of a criminal or civil penalty); or
[Act 37 of 2014 wef 27/11/2014]
(b)
on such other ground as may be prescribed under section 105H.
[24/2009; 19/2013]
[Act 37 of 2014 wef 27/11/2014]
(5)  Rules made under section 105H may provide for the particulars to be given in a notice under subsection (1) or (1A).
[24/2009]
[Act 37 of 2014 wef 27/11/2014]
Power of Comptroller to obtain information
105F.
—(1)  Sections 65 to 65D shall have effect for the purpose of enabling the Comptroller to obtain any information for the purpose of complying with a request under section 105D; and section 65E shall also have effect in relation to a notice issued under section 65B for the purpose of complying with such a request.
[19/2013]
(2)  For the purpose of subsection (1) —
(a)
the reference in section 65 to the purpose of obtaining full information in respect of any person’s income shall be read as a reference to the purpose referred to in subsection (1);
(b)
a reference in section 65B to the purposes of this Act shall be read as the purpose referred to in subsection (1); and
(c)
references in section 65B to proceedings for an offence under this Act, proceedings for the recovery of tax or penalty and proceedings by way of an appeal against an assessment shall be read as proceedings for an offence under the law relating to tax of the country of the competent authority making the request, proceedings for the recovery of tax or penalty under such law, and proceedings by way of an appeal against an assessment or equivalent procedure under such law, respectively.
[24/2009]
Power of Comptroller to obtain information from other authorities
105G.
—(1)  For the purpose of complying with a request under section 105D, the Comptroller may request the Comptroller of Goods and Services Tax, the Comptroller of Property Tax, the Chief Assessor or the Commissioner of Stamp Duties to transmit information in his possession to the Comptroller.
[24/2009]
(2)  Notwithstanding any obligation as to secrecy imposed under any written law or rule of law, the Comptroller of Goods and Services Tax, the Comptroller of Property Tax, the Chief Assessor or the Commissioner of Stamp Duties may transmit to the Comptroller information requested by him under subsection (1).
[24/2009]
Information may be used for administration of Act
105GA.  For the avoidance of doubt, any information obtained under section 105F or 105G may be used not only for the purpose of complying with a request under section 105D, but also for any purpose connected with the administration of this Act, including the investigation or a prosecution for an offence alleged or suspected to have been committed under this Act.
[19/2013]
Rules for purposes of this Part
105H.  The Minister may make rules —
(a)
to prescribe anything which may be prescribed under this Part; and
(b)
for the purposes of carrying out the provisions of this Part.
[24/2009]
Confidentiality requirements for judicial review proceedings
105HA.
—(1)  This section applies to a judicial review instituted by any person in respect of —
(a)
any action taken by the Comptroller to obtain information to comply with a request made under section 105D;
(b)
any disclosure or intended disclosure by the Comptroller of information pursuant to an arrangement that has effect under section 49 or 105BA; or
(c)
any action taken by the Comptroller under this Part or a failure to take such action,
as well as any proceedings in court (however instituted) for a liquidated sum, damages, equitable relief or restitution if a Mandatory Order, Prohibiting Order, Quashing Order or declaration is made pursuant to the judicial review.
(2)  In any proceedings to which this section applies, no person may inspect or take a copy of any of the following documents without the leave of court:
(a)
a request made under section 105D;
(b)
any document relating to the request which is given by or to the Comptroller, to or by the competent authority or a person acting on behalf of the competent authority.
(3)  Leave shall not be given under subsection (2) in relation to any document if the court is satisfied that the competent authority has requested the Comptroller not to disclose that document to any person.
(4)  A court may, in any proceedings to which this section applies, on the application of the Comptroller, make such order as it may consider necessary to ensure the confidentiality of anything relating to those proceedings.
(5)  Every application, affidavit or other document filed with the court for the purpose of any proceedings to which this section applies shall be sealed upon the request of the applicant or the Comptroller.
(6)  All proceedings to which this section applies shall be heard in camera.
(7)  No information relating to any proceedings to which this section applies may be published without the leave of court; and leave shall not be given unless the court is satisfied that the information, if published in accordance with such directions as it may give, would not reveal any matter that —
(a)
the Comptroller;
(b)
the person from whom the Comptroller obtains the information; or
(c)
the person in relation to whom information is sought,
reasonably wishes to remain confidential.
(8)  In this section, “judicial review” includes proceedings instituted by way of —
(a)
an application for a Mandatory Order, a Prohibiting Order or a Quashing Order; or
(b)
an application for a declaration or an injunction, or any other suit or action, relating to or arising out of any matter referred to in subsection (1)(a) to (c).
[Act 37 of 2014 wef 27/11/2014]