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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THIRD SCHEDULE Repealed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 25/05/2013, you requested for the version in force on 25/05/2013 incorporating all amendments published on or before 25/05/2013. The closest version currently available is that of 01/01/2008.
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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.