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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

FOURTH SCHEDULE Name of Bond, Securities, Stock or Fund

FIFTH SCHEDULE Child Relief

SIXTH SCHEDULE Number of Years of Working Life of Asset

Legislative History

Comparative Table

 
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On 21/11/2017, you requested the version in force on 07/09/2000 incorporating all amendments published on or before 01/01/2008.
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Penal provisions relating to fraud, etc.
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;
(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;
(d)
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
(e)
makes use of any fraud, art or contrivance whatsoever 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 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]
(2)  Where an individual has been convicted for 3 or more offences under this section, the imprisonment he shall be liable to shall not be less than 6 months.
(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 or 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.
(4)  The Comptroller may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
History for Provision '96 Penal provisions relating to fraud, etc.'.
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Right Arrow
pr96-.
30/04/1996
Formal Consolidation
30 April 1996
1996 RevEd
 

30/12/1999
Formal Consolidation
30 December 1999
1999 RevEd
 

01/01/2008
Formal Consolidation
01 January 2008
2008 RevEd
 
Compare versionsDiff

16/12/2008
Informal Consolidation
16 December 2008
Amended
Act 34 of 2008

16/12/2008
Informal Consolidation
16 December 2008
Amended
Act 34 of 2008

01/01/2009
Informal Consolidation
01 January 2009
Amended
Act 34 of 2008

22/02/2010
Informal Consolidation
22 February 2010
Amended
Act 29 of 2012

01/03/2010
Informal Consolidation
26 November 2010
Amended
Act 29 of 2010

01/04/2010
Informal Consolidation
01 April 2010
Amended
Act 29 of 2012

07/07/2010
Informal Consolidation
07 July 2010
Amended
Act 22 of 2011

19/02/2011
Informal Consolidation
19 February 2011
Amended
Act 22 of 2011

01/01/2012
Informal Consolidation
01 January 2012
Amended
Act 22 of 2011

28/11/2013
Informal Consolidation
28 November 2013
Amended
Act 19 of 2013

31/03/2014
Formal Consolidation
31 March 2014
2014 RevEd
 
Compare versionsDiff

27/11/2014
Informal Consolidation
27 November 2014
Amended
Act 34 of 2016

01/01/2015
Informal Consolidation
27 November 2014
Amended
Act 37 of 2014

01/07/2015
Informal Consolidation
27 November 2014
Amended
Act 37 of 2014

01/07/2015
Informal Consolidation
27 November 2014
Amended
Act 2 of 2016