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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

SEVENTH SCHEDULE Advance Rulings

Legislative History

Comparative Table

 
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On 15/12/2017, you requested the version in force on 01/09/2007 incorporating all amendments published on or before 19/08/2017.
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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]
History for Provision '96A Serious fraudulent tax evasion'.
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pr96A-.
03/12/2003
Formal Consolidation
03 December 2003
Act
21 of 2003

03/12/2003
Informal Consolidation
03 December 2003
Amended
Act 21 of 2003

01/01/2004
Formal Consolidation
01 January 2004
2004 RevEd
 

01/01/2004
Informal Consolidation
01 January 2004
Amended
Act 29 of 2010

01/01/2004
Informal Consolidation
01 January 2004
Amended
Act 21 of 2003

01/01/2004
Formal Consolidation
01 January 2004
2004 RevEd
 
Compare versionsDiff

01/01/2004
Informal Consolidation
01 January 2004
Amended
Act 29 of 2010

01/01/2004
Informal Consolidation
01 January 2004
Amended
Act 21 of 2003

22/04/2005
Informal Consolidation
22 April 2005
Amended
S 194/2006

01/05/2005
Informal Consolidation
01 May 2005
Amended
Act 8 of 2005

01/01/2006
Informal Consolidation
01 January 2006
Amended
Act 22 of 2011

01/01/2007
Informal Consolidation
01 January 2007
Amended
Act 53 of 2007

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

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