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Contents  

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, Authority, Person or Fund Exempted

SECOND SCHEDULE Rates of Tax

THIRD SCHEDULE Repealed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

Legislative History

Comparative Table

Comparative Table

 
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On 24/10/2017, you requested the version in force on 01/01/2008 incorporating all amendments published on or before 01/01/2008.
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PART XX
OFFENCES AND PENALTIES
General penalties
94.
—(1)  Except as provided in section 94A, any person who contravenes any of the provisions of this Act shall be guilty of an offence.
[7/2007]
(2)  Any person guilty of an offence under this section for which no other penalty is provided 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.
[7/2007]
(3)  Except in the case of a notice published in the Gazette under section 68(2), no person shall be liable to prosecution for an offence under this section in respect of failure to comply with the terms of any notice issued under the provisions of this Act unless the notice has been served on him personally or by registered post.
[2/92; 7/2007]
(4)  Where any person has been convicted of an offence for failing to comply with section 44(16) and such conviction is subsequent to a conviction for an offence for failing to comply with section 44(15) in respect of the same year of assessment, he shall be liable to a further penalty of $50 for every day during which the offence is continued after such conviction.
[28/92; 7/2007]
(5)  Where any person has been convicted of an offence under section 65C and such conviction is a second or subsequent conviction in respect of the same information required for the same period, he shall be liable to a further penalty of $50 for every day during which the offence is continued after such conviction.
[28/92]
(6)  The Comptroller may compound any offence punishable under this section, and may before judgment stay or compound any proceedings thereunder.
Penalty for failure to make return
94A.
—(1)  18 Any person who fails or neglects without reasonable excuse to comply with any provision of section 62 or 71(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.
[7/2007]
18  Subsections (1), (2) and (3) will be amended as set out in section 39(a) of the Income Tax (Amendment No. 2) Act 2007 (Act 53 of 2007) from the year of assessment 2009.
19(2)   Where any person has been convicted of an offence —
(a)
for failing to comply with section 62(3) and such conviction is subsequent to a conviction for an offence for failing to comply with section 62(1);
(b)
for failing to comply with any provision of section 62 or 71(1) and such conviction is a second or subsequent conviction; or
(c)
for failing to comply with any provision of section 71(1) and such conviction is subsequent to a conviction for an offence for failing to comply with any provision of section 62,
in respect of the same year of assessment, he shall be liable to a further penalty of $50 for every day during which the offence is continued after such conviction.
[7/2007]
19  Subsections (1), (2) and (3) will be amended as set out in section 39(a) of the Income Tax (Amendment No. 2) Act 2007 (Act 53 of 2007) from the year of assessment 2009.
20(3)   Any person who fails or neglects without reasonable excuse to comply with section 62 or 71(1) in respect of any year of assessment for 2 years or more shall be guilty of an offence and shall be liable on conviction to —
(a)
a penalty equal to double the amount of tax which the Comptroller assesses him to be liable for that year of assessment after determining, to the best of the Comptroller’s judgment, the amount of his chargeable income; and
(b)
a fine not exceeding $1,000,
and in default of payment to imprisonment for a term not exceeding 6 months.
[7/2007; 53/2007]
20  Subsections (1), (2) and (3) will be amended as set out in section 39(a) of the Income Tax (Amendment No. 2) Act 2007 (Act 53 of 2007) from the year of assessment 2009.
(4)  Except in the case of a notice published in the Gazette under section 62(1), no person shall be liable to prosecution for an offence under this section in respect of failure to comply with the terms of any notice issued under the provisions of this Act unless the notice has been served on him personally or by registered post.
[7/2007]
(5)  The Comptroller may compound any offence punishable under this section.
[7/2007]
Penalty for incorrect return
95.
—(1)  Subject to the provisions of Part XVIII, every person who —
(a)
makes an incorrect return by omitting or understating any income of which he is required by this Act to make a return; or
(b)
gives any incorrect information in relation to any matter affecting his own liability to tax or the liability of any other person or of a partnership,
shall be guilty of an offence for which, on conviction, he shall pay a penalty equal to the amount of tax which has been undercharged in consequence of such incorrect return or information, or which would have been so undercharged if the return or information had been accepted as correct.
[4/75]
(2)  Every person who without reasonable excuse or through negligence —
(a)
makes an incorrect return by omitting or understating any income of which he is required by this Act to make a return; or
(b)
gives any incorrect information in relation to any matter affecting his own liability to tax or the liability of any other person or of a partnership
shall be guilty of an offence for which, on conviction, he shall pay a penalty equal to double the amount of tax which has been undercharged in consequence of such incorrect return or information, or which would have been so undercharged if the return or information had been accepted as correct, and shall also be liable to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both.
(3)  The Comptroller may compound any offence punishable under subsection (1) or (2), and may before judgment stay or compound any proceedings thereunder.
Tax evasion
96.
—(1)  Any person who wilfully with intent to evade or to assist any other person to evade tax —
(a)
omits from a return made under this Act any income which should be included;
(b)
makes any false statement or entry in any return made under this Act; or
(c)
gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act,
shall be guilty of an offence for which, on conviction, he shall pay a penalty of treble the amount of tax which has been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected, and shall also be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.
[4/75; 21/2003]
(2)  Where an individual has been convicted for —
(a)
3 or more offences under this section; or
(b)
one offence under this section and one offence under section 96A,
the imprisonment he shall be liable to shall not be less than 6 months.
[21/2003]
(3)  Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return furnished under this Act by or on behalf of any person, that person shall be presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax.
[21/2003]
(4)  The Comptroller may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
Serious fraudulent tax evasion
96A.
—(1)  Any person who wilfully with intent to evade or to assist any other person to evade tax —
(a)
prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or
(b)
makes use of any fraud, art or contrivance or authorises the use of any such fraud, art or contrivance,
shall be guilty of an offence for which, on conviction, he shall pay a penalty of 4 times the amount of tax which has been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected, and shall also be liable to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both.
[21/2003]
(2)  Where an individual has been convicted for —
(a)
2 or more offences under this section; or
(b)
one offence under this section and one offence under section 96,
the imprisonment he shall be liable to shall not be less than 6 months.
[21/2003]
(3)  Where in any proceedings under this section it is proved that any false statement or entry is made in any books of account or other records maintained by or on behalf of any person, that person shall be presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax.
[21/2003]
(4)  The Comptroller may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
[21/2003]
Penalties for offences by authorised and unauthorised persons
97.  Any person who —
(a)
being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax —
(i)
demands from any person an amount in excess of the authorised assessment or tax;
(ii)
withholds for his own use or otherwise any portion of the amount of tax collected;
(iii)
renders a false return, whether verbal or in writing, of the amounts of tax collected or received by him; or
(iv)
defrauds any person, embezzles any money or otherwise uses his position so as to deal wrongfully either with the Comptroller or any other individual; or
(b)
not being authorised under this Act to do so, collects or attempts to collect tax under this Act,
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 3 years or to both.
Penalty for obstructing officers
98.  Any person who obstructs or hinders any officer acting in the discharge of his duty under this Act shall be guilty of an offence.
Tax to be payable notwithstanding any proceedings for penalties
99.  The institution of proceedings for, or the imposition of, a penalty, fine or term of imprisonment under this Act shall not relieve any person from liability to payment of any tax for which he is or may be liable.
Provisions relating to penalty
100.
—(1)  Any interest imposed under section 85(2) or penalty imposed under this Act shall not be deemed to be part of the tax paid for the purposes of claiming relief under any of the provisions of this Act.
[2/92; 24/2000]
(2)  Any penalty imposed under section 13CA(2), (4) or (6), 13R(3) or (5), 44(19), 45(4), 87(1) or 91(4) shall be deemed to be interest on tax for the purposes of section 33(2) of the Limitation Act (Cap. 163).
[Act 34/2008, wef Y/A 2009 & Sub Ys/A:2008-ACT-34]
[2/92; 37/2002; 21/2003; 10/2007; 53/2007]
Consent for prosecution
101.
—(1)  No prosecution shall be commenced in respect of an offence under section 45 (5), 94, 94A, 95, 96 or 96A except at the instance or with the consent of the Comptroller or the Public Prosecutor.
[37/75; 21/2003; 7/2007]
(2)  The Comptroller may authorise either generally or specifically an officer to compound any offence under sections 45(5), 94, 94A, 95, 96 and 96A.
[26/73; 37/75; 21/2003; 7/2007]
(3)  No prosecution shall be commenced in respect of an offence under section 6, 97or 98 except at the instance or with the consent of the Public Prosecutor.
[37/75]
Service of summons
102.
—(1)  Every summons issued by a court against any person in connection with any offence under this Act may be served on the person —
(a)
by delivering the summons to the person or to some adult member of his family at his last known place of residence;
(b)
by leaving the summons at his usual or last known place of residence or business in an envelope addressed to the person;
(c)
by sending the summons by registered post addressed to the person at his usual or last known place of residence or business; or
(d)
where the person is a body of persons or a company —
(i)
by delivering the summons to the secretary or other like officer of the body of persons or company at its registered office or principal place of business; or
(ii)
by sending the summons by registered post addressed to the body of persons or company at its registered office or principal place of business.
[26/93]
(2)  Any summons sent by registered post to any person in accordance with subsection (1) shall be deemed to be duly served on the person to whom the letter is addressed at the time when the letter would in the ordinary course of post be delivered and in proving service of the summons, it shall be sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.
Saving for criminal proceedings
103.  The provisions of this Act shall not affect any criminal proceedings under any other written law.
Admissibility of certain statements and documents as evidence
104.
—(1)  Statements made or documents produced by or on behalf of any person shall not be inadmissible in evidence against him in any proceedings to which this section applies by reason only that he was or may have been induced to make the statements or produce the documents by any inducement or promise lawfully given or made by a person having any official duty under, or being employed in the administration of, this Act.
(2)  This section shall apply to any proceedings against the person in question —
(a)
under section 95, 96 or 96A; or
(b)
for the recovery of any sum due from him, whether by way of tax or penalty.
[21/2003]
Jurisdiction of court
105.  Notwithstanding any provision to the contrary in the Criminal Procedure Code (Cap. 68), a District Court or a Magistrate’s Court shall have jurisdiction to try any offence under this Act and shall have power to impose the full penalty or punishment in respect of the offence.
[4/75]