# legal_provisions

document_id: psia-2007
provision_ref: s19
chapter: PART 4 - SECURITY SERVICE PROVIDERS AND FALSE ALARMS
section: 19
title: Unlicensed security service provider prohibited
content:
19. —(1) A person must not — ( a ) engage in the business of providing, for reward, any security service to other persons; or ( b ) advertise, or in any way hold out, that the person (who is in the business of providing any security service) provides for reward, or is willing to provide for reward, the security service, except under and in accordance with a security service provider’s licence granted under this Act. (2) A person who contravenes subsection (1) 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 2 years or to both.


document_id: psia-2007
provision_ref: s20
chapter: PART 4 - SECURITY SERVICE PROVIDERS AND FALSE ALARMS
section: 20
title: False alarms
content:
20. —(1) The licensing officer may charge according to a prescribed scale of charges for the attendance of any police officer at any premises in response to a call arising out of a false alarm. (2) For the purposes of this section, a false alarm is the activation of an alarm system by reasons other than fire or intruders. (3) The charge mentioned in subsection (1) is payable by a prescribed licensed security service provider in respect of each occasion any police officer attends at any premises in response to a call arising out of a false alarm at those premises where — ( a ) the alarm system at those premises is installed or maintained by that licensed security service provider; and ( b ) the licensing officer is satisfied that the licensed security service provider had failed to take all reasonably practicable measures to verify whether the activation of the alarm system is a false alarm before making or causing the call to be made. (4) A person who — ( a ) intentionally gives a false alarm of fire or intruder; or ( b ) is reckless about whether it would cause a person to fear that there is a fire or an intruder, or cause an emergency service to respond to the alarm, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both. (5) A court convicting an offender of an offence of contravening subsection (4) may, in addition to or without imposing a penalty on the offender — ( a ) assess the amount of any expenses needlessly incurred by the police or other emergency services as a result of the false alarm; and ( b ) order the offender to pay the amount so assessed to the Government or other statutory body by which or by whom the expenses were so incurred. (6) In this section, “alarm system” means an intruder alarm system of the type prescribed, being a device or series of devices, including hardwired systems and systems interconnected with a radio frequency method such as cellular or private radio signals, which emit or transmit a remote or local audible, visual or electronic signal indicating an alarm condition, but does not include an alarm installed in a vehicle or a personal alarm attached to the body of an individual.


document_id: psia-2007
provision_ref: s21
chapter: PART 5 - LICENSING PROCEDURES
section: 21
title: Grant and renewal of licence
content:
21. —(1) An application for a licence must — ( a ) be made to the licensing officer in such form or manner as the licensing officer may require; and ( b ) be accompanied by — (i) such particulars, information and documents as the licensing officer may require; and (ii) the prescribed fee, if any. (2) An applicant for a licence must, at the licensing officer’s request, provide any further information or evidence, or any trial or demonstration of any security service, or of any equipment to be employed in carrying out any security service, proposed to be provided by the applicant, that the licensing officer may require to decide the application. [6/2019] (3) Upon receipt of an application under subsection (1), the licensing officer may — ( a ) grant the licence applied for, with or without conditions; or ( b ) refuse the application. (4) Subject to the provisions of this Act, a person who applies to be licensed, or to renew the person’s licence is eligible to be granted a licence or a renewal of the licence if, and only if — ( a ) the applicant has paid the prescribed fees for such licence or its renewal; ( b ) where the applicant is an individual, he or she satisfies the licensing officer that he or she has the qualifications and the practical experience (whether in Singapore or elsewhere) prescribed for that licence; and ( c ) the applicant satisfies such other requirements as may be prescribed for such licence or its renewal. (5) Without affecting subsection (4), the licensing officer may refuse to grant a licence, or to renew a licence of a person if, in the licensing officer’s opinion— ( a ) where the person who applies to be licensed, or to renew the person’s licence is an individual, the person is not a fit or proper person to hold or to continue to hold the licence; ( b ) where the person who applies to be licensed, or to renew the person’s licence is a business entity, an officer of the business entity is not a fit or proper person; or ( c ) it is not in the public interest to grant or renew the licence, or the grant or renewal of the licence may pose a threat to national security. (6) A licence may be renewed upon its expiry, and subsections (1), (2) and (3) apply, with the necessary modifications, to an application for the renewal of a licence. (7) A person who, in making an application for a licence — ( a ) makes any statement or furnishes any particulars, information or document which the person knows to be false or does not believe to be true; or ( b ) by the intentional suppression of any material fact, furnishes any information which is misleading in a material particular, 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 2 years or to both. (8) In deciding for the purposes of this section whether a person or an officer of a business entity is a fit and proper person, the licensing officer may consider any of the following matters as indicating that the person or officer may not be a fit and proper person: ( a ) that the person or officer associates with a criminal in a way that indicates involvement in an unlawful activity; ( b ) that in dealings in which the person or officer has been involved, the person or officer — (i) has shown dishonesty or lack of integrity; or (ii) used harassing tactics; ( c ) that the person or officer is or was suffering from a mental disorder; ( d ) that the person or officer is an undischarged bankrupt or has entered into a composition with the person’s or officer’s debtors. (9) Subsection (8) does not limit the circumstances in which a person or an officer of a business entity may be considered by the licensing officer not to be a fit and proper person.


document_id: psia-2007
provision_ref: s22
chapter: PART 5 - LICENSING PROCEDURES
section: 22
title: Conditions of licence
content:
22. —(1) The licensing officer may grant a licence to an applicant subject to such conditions as the licensing officer thinks fit to impose. (2) The licensing officer may at any time add to, vary or revoke any condition of a licence imposed under subsection (1). (3) Before making any modification to the conditions of a licence under this section, the licensing officer must give notice to the licensee concerned — ( a ) stating that he or she proposes to make the modification in the manner specified in the notice; and ( b ) specifying the time (being at least 14 days from the date of service of notice on the licensee concerned) within which written representations with respect to the proposed modification may be made. (4) Upon receipt of any written representation mentioned in subsection (3)( b ), the licensing officer is to consider the representation and may reject the representation or amend the proposed modification in accordance with the representation, or otherwise and, in either event, must issue a written direction to the licensee concerned requiring that effect be given to the proposed modification specified in the notice or to such modification as subsequently amended by the licensing officer within a reasonable time. (5) A licensee who fails to comply with any licence condition of the licensee’s licence 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 2 years or to both.


document_id: psia-2007
provision_ref: s23
chapter: PART 5 - LICENSING PROCEDURES
section: 23
title: Form and validity of licence
content:
23. A licence is to — ( a ) be in such form as the licensing officer may determine; ( b ) contain the conditions subject to which it is granted; and ( c ) be valid for such period (not exceeding 5 years) as may be specified in the licence.


document_id: psia-2007
provision_ref: s24
chapter: PART 5 - LICENSING PROCEDURES
section: 24
title: Revocation or suspension of licence
content:
24. —(1) Subject to subsection (3), the licensing officer may by order revoke any licence if he or she is satisfied that — ( a ) the licensee has failed to comply with any condition imposed by the licensing officer on the licensee’s licence; ( b ) the licence had been obtained by fraud or misrepresentation; ( c ) a circumstance which he or she becomes aware of would have required or permitted him or her to refuse to grant or renew the licensee’s licence, had he or she been aware of the circumstance immediately before the licence was granted or renewed; ( d ) the licensee has ceased to carry on in Singapore the business or activity for which the licensee is licensed; ( e ) the licensee has been declared bankrupt or has gone into compulsory or voluntary liquidation other than for the purpose of amalgamation or reconstruction; ( f ) the licensee has been convicted of an offence under this Act; ( g ) where the licensee is an individual — the licensee is no longer a fit and proper person to continue to hold the licence; ( h ) where the licensee is a business entity — an officer of the business entity is no longer a fit and proper person; or ( i ) it is in the public interest to do so. (2) Subject to subsection (3), the licensing officer may, in any case in which he or she considers that no cause of sufficient gravity for revoking any licence exists, by order — ( a ) suspend the licence for a period not exceeding 6 months; ( b ) censure the licensee concerned; or ( c ) impose such other directions or restrictions as the licensing officer considers appropriate on the licensee’s business or functions, as a private investigator, private investigation agency, security officer, security agency or security service provider, as the case may be. (3) The licensing officer must not exercise his or her powers under subsection (1) or (2) unless an opportunity of being heard (whether in person or by a representative and whether in writing or otherwise) had been given to the licensee against whom the licensing officer intends to exercise his or her powers, being a period of not more than 14 days after the licensing officer informs the licensee of such intention. (4) Where the licensing officer has by order revoked a licence under subsection (1) or made any order under subsection (2) in respect of a licensee, the licensing officer must serve on the licensee concerned a notice of the licensing officer’s order made under those subsections. (5) Despite subsection (3), where a licensee holding a private investigator’s licence or a security officer’s licence has been charged with or convicted of a prescribed offence, being an offence which would make it undesirable in the public interest for the licensee to continue to carry out the functions of a private investigator or security officer — ( a ) the licensing officer may serve on the licensee a notice of immediate suspension of the licence, which takes immediate effect and remains in force until the licensing officer makes an order under subsection (7) and any appeal to the Minister under section 26 against such an order is determined; and ( b ) the licensee must, upon a notice being served under paragraph ( a ) but subject to subsection (7), immediately cease to carry out any function of a private investigator or security officer, as the case may be. (6) A licensee whose private investigator’s licence or security officer’s licence has been suspended with immediate effect under subsection (5) may, within 14 days after the licensing officer has served the notice of immediate suspension under paragraph ( a ) of that subsection, apply to the licensing officer to review the licensing officer’s decision under subsection (7). (7) The licensing officer may, on reviewing his or her decision, by order — ( a ) revoke the private investigator’s licence or security officer’s licence in question; ( b ) suspend that private investigator’s licence or security officer’s licence for a period not exceeding 6 months starting from the date of immediate suspension of that licence; or ( c ) rescind the immediate suspension of that private investigator’s licence or security officer’s licence. (8) Where the licensing officer has by order revoked or suspended a licence under subsection (7) in respect of a licensee, the licensing officer must serve on the licensee concerned a notice of the licensing officer’s order made under that subsection. (9) Subject to section 26, an order under subsection (1), (2) or (7)( a ) or ( b ) by the licensing officer revoking or suspending a private investigator’s licence or security officer’s licence does not take effect until the expiry of 14 days after notice has been served on the licensee under subsection (4) or (8). (10) In any proceedings under this section in relation to the conviction of a licensee for a criminal offence, the licensing officer must accept the licensee’s conviction as final and conclusive. (11) In deciding for the purposes of this section whether a person or an officer of a business entity is a fit and proper person, the licensing officer may consider any of the following matters as indicating that the person or officer may not be a fit and proper person: ( a ) that the person or officer associates with a criminal in a way that indicates involvement in an unlawful activity; ( b ) that in dealings in which the person or officer has been involved, the person or officer — (i) has shown dishonesty or lack of integrity; or (ii) used harassing tactics. (12) Subsection (11) does not limit the circumstances in which a person or an officer of a business entity may be considered by the licensing officer not to be a fit and proper person.


document_id: psia-2007
provision_ref: s25
chapter: PART 5 - LICENSING PROCEDURES
section: 25
title: Effect of revocation or suspension of licence
content:
25. —(1) Where an order of revocation or suspension of a licence becomes effective — ( a ) the licensing officer must cause notice of the revocation or suspension to be served on the licensee concerned; and ( b ) the licensee concerned must, as from the date of the notice, cease to carry on business or any function as a private investigator, private investigation agency, security officer, security agency or security service provider (as the case may be) in Singapore except to the extent allowed by the licensing officer. (2) Subsection (1)( b ) does not prejudice the enforcement by any person of any right or claim against the corporation, partnership or limited liability partnership or by the corporation, partnership or limited liability partnership of any right or claim against any person.


document_id: psia-2007
provision_ref: s26
chapter: PART 5 - LICENSING PROCEDURES
section: 26
title: Appeal to Minister
content:
26. —(1) Any person whose application — ( a ) for approval under section 11(1); or ( b ) for a licence or for the renewal of a licence, has been refused by the licensing officer may, within 14 days after being notified of such refusal, appeal in the prescribed manner to the Minister whose decision is final. (2) Where an approval under section 11(1) or a licence is granted or renewed by the licensing officer subject to conditions, the person to whom the approval is granted or the licensee concerned may, within 14 days after being notified of such conditions, appeal in the prescribed manner to the Minister whose decision is final. (3) If the licensing officer has made any order under section 24(1), (2) or (7)( a ) or ( b ) in respect of any licensee, the licensee concerned may, within 14 days after being served with the notice of the order, appeal to the Minister against the order, and the decision of the Minister shall be final. (4) In any appeal under this section in relation to the conviction of the licensee for a criminal offence, the Minister must, on appeal from any order of the licensing officer, accept the licensee’s conviction as final and conclusive. (5) Where the licensee concerned has appealed under this section to the Minister against an order by the licensing officer under section 24(1), (2) or (7)( a ) or ( b ), the order does not take effect unless the order is confirmed by the Minister or the appeal is for any reason dismissed by the Minister or withdrawn.


document_id: psia-2007
provision_ref: s26A
chapter: PART 5 - LICENSING PROCEDURES
section: 26A
title: Minister may designate others to hear appeals
content:
26A. —(1) The Minister may designate any of the following persons to hear and determine, in the Minister’s place, any appeal or a specific appeal under section 26: ( a ) the Second Minister (if any) for his or her Ministry; ( b ) any Minister of State for his or her Ministry; ( c ) any Parliamentary Secretary to his or her Ministry. [16/2016] (2) Any reference to the Minister in section 24(5)( a ) or 26 includes a reference to a person designated under subsection (1). [16/2016] (3) To avoid doubt, in this section — “Minister of State” includes a Senior Minister of State; “Parliamentary Secretary” includes a Senior Parliamentary Secretary. [16/2016]


document_id: psia-2007
provision_ref: s27
chapter: PART 6 - INSPECTIONS AND POWERS OF ENFORCEMENT
section: 27
title: Power to search premises
content:
27. The licensing officer, on being satisfied upon any information and after any inquiry which he or she thinks necessary that there is good reason to believe that any place is used for the carrying on of the business of a private investigation agency, a security agency or a security service provider by a person who is not the holder of a licence, may by warrant or writing under his or her hand authorise any person therein named or any police officer, with such assistance and by such force as is necessary, by day or by night — ( a ) to enter or go to that place and to search the place and all persons found therein; ( b ) to seize all documents and things reasonably supposed to have been used or intended to be used in connection with the business which are found in that place or on those persons; and ( c ) to detain all those persons until they and the place have been searched.


document_id: psia-2007
provision_ref: s28
chapter: PART 6 - INSPECTIONS AND POWERS OF ENFORCEMENT
section: 28
title: Power to arrest
content:
28. —(1) The licensing officer or any police officer duly authorised in writing in that behalf by the licensing officer may without warrant arrest any person whom he or she reasonably suspects to have committed an offence under this Act, other than an offence under section 17A, 17B or 17C. [Act 29 of 2021 wef 01/05/2022] (1A) Despite the Criminal Procedure Code 2010 * specifying what an arrestable offence means, an offence under section 17A, 17B or 17C is to be treated as a non-arrestable offence, unless a person offends in the view of a police officer against any of those sections. [Act 29 of 2021 wef 01/05/2022] [*Updated to be consistent with the 2020 Revised Edition] (2) The licensing officer or any police officer duly authorised in writing in that behalf by the licensing officer arresting a person under subsection (1), or any police officer arresting a person by virtue of subsection (1A), may search such person and take possession of all articles found upon him or her which there is reason to believe were used in connection with the offence. [Act 29 of 2021 wef 01/05/2022] (3) A person must not be searched except by a person of the same gender. (4) Every person so arrested must be taken to a police station.


document_id: psia-2007
provision_ref: s29
chapter: PART 6 - INSPECTIONS AND POWERS OF ENFORCEMENT
section: 29
title: Power to investigate
content:
29. —(1) In any case relating to the commission of an offence under this Act (other than section 17A, 17B or 17C), the licensing officer or any police officer duly authorised in writing in that behalf by the licensing officer may exercise all or any of the special powers in relation to arrestable offences given by the Criminal Procedure Code 2010 * . [*Updated to be consistent with the 2020 Revised Edition] (2) To avoid doubt, section 16 of the Criminal Procedure Code 2010 * (relating to the procedure in non-arrestable cases) applies in relation to an offence under section 17A, 17B or 17C that is treated as a non-arrestable offence by virtue of section 28(1A). [Act 29 of 2021 wef 01/05/2022] [*Updated to be consistent with the 2020 Revised Edition]


document_id: psia-2007
provision_ref: s30
chapter: PART 6 - INSPECTIONS AND POWERS OF ENFORCEMENT
section: 30
title: Monitoring powers of licensing officer
content:
30. —(1) The licensing officer or any police officer duly authorised in writing in that behalf by the licensing officer (called in this section an authorised police officer) has, for the purposes of the execution of this Act, power to do all or any of the following: ( a ) to enter, inspect and examine by day or night — (i) the place of business of a licensed private investigation agency, a licensed security agency or a licensed security service provider (called in this section a licensee); or (ii) the place where any security officer is deployed; ( b ) to require a licensee to produce any records, accounts and documents kept by the licensee within such reasonable time as is specified by the licensing officer; ( c ) to inspect, examine and make copies of any such records, accounts and documents so produced; ( d ) to make such inquiry as may be necessary to ascertain whether the provisions of this Act are complied with. (2) Where any such records, accounts and documents as are mentioned in subsection (1) are kept in electronic form, then — ( a ) the power of the licensing officer or authorised police officer in subsection (1)( b ) to require any such records, accounts or documents to be produced for inspection includes power to require a copy of the records, accounts or documents to be made available for inspection in legible form (and subsection (1)( c ) is to accordingly apply in relation to any copy so made available); and ( b ) the power of the licensing officer or authorised police officer under subsection (1)( c ) to inspect any such records, accounts or documents includes power to require any person on the premises in question to give him or her such assistance as he or she may reasonably require to enable him or her — (i) to inspect and make copies of the records, accounts or documents in legible form or to make records of information contained in them; or (ii) to inspect and check the operation of any computer, and any associated apparatus or material, that is or has been in use in connection with the keeping of the records, accounts or documents. (3) A person who, without reasonable excuse, fails to comply with any requirement imposed under this section 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 2 years or to both.


document_id: psia-2007
provision_ref: s31
chapter: PART 7 - OFFENCES AND PENALTIES
section: 31
title: Obstruction of search, etc.
content:
31. A person who — ( a ) refuses the licensing officer or any police officer duly authorised in writing in that behalf by the licensing officer (called in this section an authorised police officer) to enter or search or to access to any place; ( b ) assaults, obstructs, hinders or delays the licensing officer or authorised police officer in effecting any entrance which he or she is entitled to effect under this Act, or in the execution of any duty imposed or power conferred by this Act; ( c ) fails to comply with any lawful demand of the licensing officer or authorised police officer in the execution of his or her duty under this Act; or ( d ) refuses or neglects to give any information to the licensing officer or authorised police officer which may reasonably be required of him or her and which he or she has it in his or her power to give, 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 2 years or to both.


document_id: psia-2007
provision_ref: s32
chapter: PART 7 - OFFENCES AND PENALTIES
section: 32
title: Offences by bodies corporate, etc.
content:
32. —(1) Where an offence under this Act committed by a body corporate is proved — ( a ) to have been committed with the consent or connivance of an officer of the body corporate; or ( b ) to be attributable to any neglect on his or her part, the officer as well as the body corporate shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director of the body corporate. (3) Where an offence under this Act committed by a partnership is proved — ( a ) to have been committed with the consent or connivance of a partner; or ( b ) to be attributable to any neglect on his or her part, the partner as well as the partnership shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (4) Where an offence under this Act committed by an unincorporated association (other than a partnership) is proved — ( a ) to have been committed with the consent or connivance of an officer of the unincorporated association or a member of its governing body; or ( b ) to be attributable to any neglect on the part of such an officer or a member, the officer or member as well as the unincorporated association shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (5) In this section — “body corporate” includes a limited liability partnership which has the meaning given by section 2(1) of the Limited Liability Partnerships Act 2005; “officer” — ( a ) in relation to a body corporate, means any director, partner, member of the committee of management, chief executive, manager, secretary or other similar officer of the body corporate and includes any person purporting to act in any such capacity; or ( b ) in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, or any person holding a position analogous to that of president, secretary or member of a committee and includes any person purporting to act in any such capacity; “partner” includes a person purporting to act as a partner. (6) Regulations may provide for the application of any provision of this section, with such modifications as the Minister considers appropriate, to any body corporate or unincorporated association formed or recognised under the law of a territory outside Singapore.


document_id: psia-2007
provision_ref: s33
chapter: PART 7 - OFFENCES AND PENALTIES
section: 33
title: Composition of offences
content:
33. —(1) The licensing officer may compound any offence under this Act that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following: ( a ) one half of the amount of the maximum fine that is prescribed for the offence; or ( b ) $2,000. (2) On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence. (3) All sums collected under this section must be paid to the Consolidated Fund.


document_id: psia-2007
provision_ref: s34
chapter: PART 7 - OFFENCES AND PENALTIES
section: 34
title: Jurisdiction of court
content:
34. Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court has jurisdiction to try any offence under this Act and has power to impose the full penalty or punishment in respect of the offence.


document_id: psia-2007
provision_ref: s35
chapter: PART 8 - MISCELLANEOUS
section: 35
title:
Unlicensed private investigation agency, unlicensed security agency and unlicensed security service provider not to recover fees, etc.

content:
35. Any person who provides any service of — ( a ) a private investigator; ( b ) a private investigation agency; ( c ) a security officer; ( d ) a security agency; or ( e ) a security service provider, shall not be entitled to bring any proceeding in any court to recover any commission, fee, gain or reward for the service provided unless, at the time of providing the service, the person is the holder of a valid private investigator’s licence, a valid private investigation agency’s licence, a valid security officer’s licence, a valid security agency’s licence or a valid security service provider’s licence, as the case may be.


document_id: psia-2007
provision_ref: s36
chapter: PART 8 - MISCELLANEOUS
section: 36
title: Service of documents, etc.
content:
36. —(1) Subject to subsection (3), any document required or authorised to be served under this Act may be served — ( a ) in the case of an individual — (i) by delivering it to the individual personally; (ii) by leaving it with an adult person apparently resident at, or by sending it by prepaid registered post to, the individual’s usual or last known address of the place of residence; (iii) by leaving it with an adult person apparently employed at, or by sending it by prepaid registered post to, the individual’s usual or last known address of the place of business; (iv) by affixing a copy of the notice in a conspicuous place at the individual’s usual or last known address of residence or business; (v) by sending it by fax to the fax number used at the individual’s usual or last known address of the place of residence or business, or the last fax number given by the individual to the licensing officer or an officer authorised by the licensing officer as the fax number for the service of documents on the individual; or (vi) by electronic communication, by sending an electronic communication of the document to the last email address given by the individual to the licensing officer or an officer authorised by the licensing officer as the email address for the service of documents on the individual; ( b ) in the case of a partnership other than a limited liability partnership — (i) by delivering it to any partner or the secretary or other similar officer of the partnership; (ii) by leaving it at, or by sending it by prepaid registered post to, the principal or last known place of business of the partnership in Singapore; (iii) by sending it by fax to the fax number used at the principal or last known place of business of the partnership in Singapore; or (iv) by electronic communication, by sending an electronic communication of the document to the last email address given by the partnership to the licensing officer or an officer authorised by the licensing officer as the email address for the service of documents on the partnership; and ( c ) in the case of any limited liability partnership or any other body corporate — (i) by delivering it to the secretary or other similar officer of the body corporate or, in the case of a limited liability partnership, the manager thereof; (ii) by leaving it at, or by sending it by prepaid registered post to, the registered office or principal office of the limited liability partnership or body corporate in Singapore; (iii) by sending it by fax to the fax number used at the registered office or principal office of the limited liability partnership or body corporate in Singapore; or (iv) by electronic communication, by sending an electronic communication of the document to the last email address given by the limited liability partnership or body corporate in Singapore to the licensing officer or an officer authorised by the licensing officer as the email address for the service of documents on the limited liability partnership or body corporate. (2) Where any notice or other document to be served by the licensing officer is — ( a ) sent by a fax to the fax number used at the last known place of residence or business or registered office or principal office in accordance with subsection (1), it is deemed to have been duly served on the person to whom it is addressed on the day of transmission, subject to receipt on the sending fax machine of a notification (by electronic or other means) of a successful transmission to the place of residence or business or registered office or principal office, as the case may be; ( b ) sent by electronic communication to an email address in accordance with subsection (1), it is deemed to have been duly served on the person to whom it is addressed at the time of entering the information system addressed to the email address; and ( c ) sent by prepaid registered post, it is deemed to have been duly served on the person to whom it is addressed 2 days after the day the notice or document was posted, whether or not it is returned undelivered. (3) Service of any document under this Act on a person by electronic communication may be effected only if the person gives as part of the person’s address for service an email address. (4) This section does not apply to notices and documents to be served in proceedings in court.


document_id: psia-2007
provision_ref: s37
chapter: PART 8 - MISCELLANEOUS
section: 37
title: Power to exempt
content:
37. —(1) The Minister may, by order in the Gazette , with or without conditions, exempt any person or class of persons from all or any of the provisions of this Act. (2) If any exemption is granted under subsection (1) with conditions, the exemption operates only if the conditions are complied with.


document_id: psia-2007
provision_ref: s38
chapter: PART 8 - MISCELLANEOUS
section: 38
title: Amendment of Schedule
content:
38. —(1) The Minister may, by order in the Gazette , amend, add to or vary the Schedule. (2) The Minister may, in any order made under subsection (1), make such incidental, consequential or supplementary provision as may be necessary or expedient. (3) Any order made under subsection (1) must be presented to Parliament as soon as possible after publication in the Gazette .


document_id: psia-2007
provision_ref: s39
chapter: PART 8 - MISCELLANEOUS
section: 39
title: Regulations
content:
39. —(1) The Minister may, from time to time, make regulations generally for the carrying out or giving effect to the provisions of this Act. (2) Without limiting subsection (1), the Minister may make regulations for or with respect to all or any of the following matters: ( a ) taking and recording of photographs and fingerprints of persons applying for a licence; ( b ) displaying or surrendering of any licence by a licensee; ( c ) prescribing the type of identification documents that a licensed private investigator or a licensed security officer must carry when carrying out his or her functions as a private investigator or a security officer, as the case may be; ( d ) in relation to any licence, the class or classes of licence to be issued, and the circumstances in which the licence may be granted; ( e ) requiring a licensed security agency to maintain a register of all places in which the security officers employed by the licensed security agency are deployed for work and submitting such information to the licensing officer upon request; ( f ) regulating the conduct of security officers in the discharge of their functions and the conduct of security agencies and security service providers; ( g ) prescribing the uniform, badge or emblem to be worn by a licensed security officer; ( h ) prohibiting the use of any equipment or accoutrement by the holder of a licence and his or her employees, if any; ( i ) regulating the activities of the holder of a licence and prescribing the manner in which the licensee’s business is to be conducted; ( j ) regulating the manufacture, importation, sale, distribution, possession and use of security equipment; ( k ) any other matter or thing required or permitted to be prescribed or necessary to be prescribed to give effect to this Act. (3) The regulations may — ( a ) prescribe offences in respect of the contravention of any specified provision thereof and may prescribe that fines not exceeding $10,000 or with imprisonment for a term not exceeding 2 years or with both, on conviction, be imposed in respect of any such offence; and ( b ) prescribe different fees for different classes of applicants for licences.


document_id: psmvcnaaa-1988
provision_ref: s1
section: 1
title: Short title
content:
1. This Act is the Public Service (Monthly Variable Component and Non-pensionable Annual Allowance) Act 1988.


document_id: psmvcnaaa-1988
provision_ref: s2
section: 2
title: Interpretation
content:
2. In this Act — “monthly variable component” means the aggregate of the annual wage increases for the years 1982 to 1984 payable pursuant to the recommendations of the National Wages Council; “public service” means service under the Government and includes — ( a ) service as the holder of any public office or service as a Member of Parliament; and ( b ) service under any statutory body or authority designated by the Minister by notification in the Gazette .


document_id: psmvcnaaa-1988
provision_ref: s3
section: 3
title: Power of Minister to vary monthly variable component and non‑pensionable annual allowance
content:
3. —(1) The Minister may, by order in the Gazette , vary in such manner as may be specified in the order — ( a ) the rates of the monthly variable component; and ( b ) the amount of the 13th month non‑pensionable annual allowance, payable to the public service. (2) When any order under subsection (1) comes into force, the Government and any designated statutory body or authority must give effect to the order. (3) Any term or condition of employment in the public service (including any collective agreement) imposing any liability to pay — ( a ) rates of monthly variable component; or ( b ) the amount of the 13th month non‑pensionable annual allowance, in excess of the rates or amount specified in the order is, to the extent of the excess, void and of no effect so long as the order remains in force.


document_id: psmvcnaaa-1988
provision_ref: s4
section: 4
title: Pensions not to be affected
content:
4. All pensions, gratuities and other allowances to be granted under the Pensions Act 1956 and the Parliamentary Pensions Act 1978 to any person must be computed as if the monthly variable component applicable to that person had not been reduced by virtue of any order made or continued in force under this Act.


document_id: pspmpmltfpfa-2019
provision_ref: s1
chapter: PART 1 - PRELIMINARY
section: 1
title: Short title
content:
1. This Act is the Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Act 2019. [Act 6 of 2024 wef 01/05/2024]


document_id: pspmpmltfpfa-2019
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “asset-backed token” means a token, certificate or other instrument backed by one or more precious metals, precious stones or precious products that entitles the holder to the precious metal, precious stone or precious product, or part of it, but excludes — ( a ) securities or derivatives contracts within the meanings of the Securities and Futures Act 2001; [Act 6 of 2024 wef 01/05/2024] ( b ) commodity contracts within the meaning of the Commodity Trading Act 1992; ( c ) digital payment tokens within the meaning of the Payment Services Act 2019; and [Act 6 of 2024 wef 01/05/2024] ( d ) any token, certificate or other instrument that may be prescribed; [Act 6 of 2024 wef 01/05/2024] “Assistant Registrar” means an Assistant Registrar of Regulated Dealers appointed under section 4(1); “authorised officer” means an authorised officer appointed under section 4(2); “cash transaction report” means a cash transaction report under section 17; “company” has the meaning given by section 4(1) of the Companies Act 1967; “compliance officer” means an employee or officer in a management position of a regulated dealer who is responsible for ensuring that the regulated dealer complies with the measures under this Act for — ( a ) the prevention of money laundering; ( b ) the prevention of terrorism financing; and ( c ) the prevention of the financing of proliferation of weapons of mass destruction; [Act 6 of 2024 wef 01/05/2024] “customer” means a person with whom a regulated dealer enters into or intends to enter into a transaction; “Deputy Registrar” means a Deputy Registrar of Regulated Dealers appointed under section 4(1); “FATF” means the intergovernmental body known as the Financial Action Task Force; “FATF Recommendations” means the recommendations issued by the FATF from time to time relating to — ( a ) the prevention of money laundering; [Act 6 of 2024 wef 01/05/2024] ( b ) the prevention of terrorism financing; and [Act 6 of 2024 wef 01/05/2024] ( c ) the prevention of the financing of proliferation of weapons of mass destruction; [Act 6 of 2024 wef 01/05/2024] “financial institution” has the meaning given by section 2 of the Financial Services and Markets Act 2022; [Act 18 of 2022 wef 28/04/2023] “intermediary”, in relation to regulated dealing, means a broker, an auctioneer, an exchange or any provider of a trading or clearing facility, for regulated dealing, whether by electronic means or otherwise; [ Deleted by Act 6 of 2024 wef 01/05/2024 ] “pawnbroker” has the meaning given by section 3 of the Pawnbrokers Act 2015; “precious metal” means any precious metal specified in Part 1 of the Schedule in a manufactured or unmanufactured state; “precious product” means any jewellery, watch, apparel, accessory, ornament or other finished product — ( a ) made up of, containing or having attached to it, any precious stone or precious metal or both; and ( b ) that satisfies either of the following: (i) at least 50% of the value of the jewellery, watch, apparel, accessory, ornament or other finished product (or other percentage of value prescribed in substitution) is attributable to the precious stone or precious metal or both; (ii) the jewellery, watch, apparel, accessory, ornament or other finished product is priced above the prescribed value, but excludes any product or class of products of a type prescribed; [Act 6 of 2024 wef 01/05/2024] “precious stone” means any precious stone specified in Part 2 of the Schedule; “registered dealer” means a regulated dealer who is registered under section 7; “Registrar” means the Registrar of Regulated Dealers appointed under section 4(1); “registration” means registration under section 7; “regulated dealer” means any person who carries on — ( a ) a business of regulated dealing; or ( b ) business as an intermediary for regulated dealing, but excludes a pawnbroker and any other person as may be prescribed; “regulated dealing” means doing any of the following: ( a ) manufacturing any precious stone, precious metal or precious product; ( b ) importing or possessing for sale any precious stone, precious metal or precious product; ( c ) selling or offering for sale any precious stone, precious metal or precious product; ( d ) selling or redeeming asset‑backed tokens; ( e ) purchasing any precious stone, precious metal or precious product for the purposes of resale; “relevant offence” means an offence under — ( a ) Part 2, 3 or 5; ( b ) sections 50 to 57 of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; ( c ) the Terrorism (Suppression of Financing) Act 2002; ( d ) any regulations made under the United Nations Act 2001; ( e ) any provision of any other written law relating to — (i) the prevention of money laundering; (ii) the prevention of terrorism financing; or (iii) the prevention of the financing of proliferation of weapons of mass destruction; or ( f ) the law of any foreign country or territory relating to — (i) the prevention of money laundering; (ii) the prevention of terrorism financing; or (iii) the prevention of the financing of proliferation of weapons of mass destruction; [Act 6 of 2024 wef 01/05/2024] “sale” includes a supply under a conditional sale agreement or hire‑purchase agreement within the meanings given by section 2(1) of the Hire‑Purchase Act 1969, and “selling” is construed accordingly; “secondhand goods dealer” means a secondhand goods dealer within the meaning given by the Secondhand Goods Dealers Act 2007; “substantial shareholder”, in relation to a company, has the meaning given by section 81 of the Companies Act 1967; “Suspicious Transaction Reporting Officer” has the meaning given by section 2(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992.


document_id: pspmpmltfpfa-2019
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Purpose of Act
content:
3. The purpose of this Act is to combat money laundering, terrorism financing and the financing of proliferation of weapons of mass destruction in the precious stones industry and precious metals industry by — ( a ) regulating the persons who carry on a business of regulated dealing or business as intermediaries for regulated dealing; and ( b ) prescribing measures to prevent regulated dealing from being used to facilitate money laundering, terrorism financing or the financing of proliferation of weapons of mass destruction. [Act 6 of 2024 wef 01/05/2024]


document_id: pspmpmltfpfa-2019
provision_ref: s4
chapter: PART 1 - PRELIMINARY
section: 4
title: Appointment of Registrar, Deputy Registrars, Assistant Registrars and authorised officers
content:
4. —(1) The Minister may appoint from among public officers — ( a ) a Registrar of Regulated Dealers; and ( b ) one or more Deputy Registrars of Regulated Dealers and Assistant Registrars of Regulated Dealers. (2) The Registrar may appoint any of the following persons to be an authorised officer for the purposes of this Act: ( a ) a public officer; ( b ) an auxiliary police officer appointed under the Police Force Act 2004; ( c ) a public accountant registered or deemed to be registered under the Accountants Act 2004; ( d ) any individual suitably qualified and trained to be an authorised officer. (3) The Registrar is responsible for the administration of this Act, and may exercise all the powers and perform all the duties and functions of the Registrar under this Act, subject to any general or special directions of the Minister. (4) A Deputy Registrar or an Assistant Registrar may exercise all the powers and perform all the duties and functions of the Registrar under any provision of this Act (except the power of appointment and the power of delegation conferred by this section), subject to any condition or limitation that the Registrar may specify; and any reference in the provision of this Act to the Registrar includes a reference to a Deputy Registrar or an Assistant Registrar. (5) The Registrar may delegate the exercise of any of the powers conferred or duties imposed on the Registrar under any provision of this Act (except the power of appointment and the power of delegation conferred by this section) to an authorised officer, subject to any condition or limitation that the Registrar may specify; and any reference in the provision of this Act to the Registrar includes a reference to the authorised officer.


document_id: pspmpmltfpfa-2019
provision_ref: s5
chapter: PART 1 - PRELIMINARY
section: 5
title: Public servants
content:
5. Any authorised officer appointed under section 4(2) is taken to be a public servant for the purposes of the Penal Code 1871 when exercising any power conferred or performing any duty imposed on the authorised officer by the Registrar.


document_id: pspmpmltfpfa-2019
provision_ref: s6
chapter: PART 2 - REGISTRATION OF REGULATED DEALERS
section: 6
title: No regulated dealing without registration
content:
6. —(1) A person must not act as or hold out to be a regulated dealer unless the person is a registered dealer. (2) A person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $75,000 or to imprisonment for a term not exceeding 3 years or to both and, in the case of a continuing offence, to a further fine not exceeding $7,500 for every day or part of a day during which the offence continues after conviction.


document_id: pspmpmltfpfa-2019
provision_ref: s7
chapter: PART 2 - REGISTRATION OF REGULATED DEALERS
section: 7
title: Registration and renewal
content:
7. —(1) An application for registration as a registered dealer, or renewal of registration, must be — ( a ) made to the Registrar in the form and manner specified by the Registrar; ( b ) accompanied by the documents and information required by the Registrar; and ( c ) accompanied by the application fee prescribed, if any. (2) The Registrar may — ( a ) grant the registration or renewal, with such conditions and for such period as may be prescribed; or ( b ) refuse the registration or renewal.


document_id: pspmpmltfpfa-2019
provision_ref: s8
chapter: PART 2 - REGISTRATION OF REGULATED DEALERS
section: 8
title: Grounds for refusing to grant or renew registration
content:
8. —(1) The Registrar may refuse to grant or renew registration on any of the following grounds: ( a ) the prescribed fee for the registration or renewal is not paid; ( b ) the application for the registration or renewal — (i) contains materially false or misleading information; or (ii) is materially incomplete; ( c ) the applicant for the registration or renewal is, in the Registrar’s opinion, not a fit and proper person; ( d ) the applicant has an individual in any of the following positions of the applicant who, in the Registrar’s opinion, is not a fit and proper person: (i) where the applicant is a company, a substantial shareholder; (ii) a director, manager, partner, secretary, compliance officer or other person holding an analogous position involved in the management of the applicant; [Act 6 of 2024 wef 01/05/2024] (iii) an employee managing the applicant’s business of regulated dealing or the applicant’s business as an intermediary, as the case may be; ( e ) it is not in the public interest to grant or renew the registration. (2) For the purpose of determining whether or not any person is a fit and proper person under this Part, the Registrar must have regard to, and give the weight he or she considers appropriate to, all of the following matters: ( a ) whether the person has been convicted, whether before, on or after the commencement date — (i) of an offence involving fraud or dishonesty punishable with imprisonment for a term of 3 months or more, whether in Singapore or elsewhere; or (ii) of a relevant offence; [Act 6 of 2024 wef 01/05/2024] ( b ) whether the person is an undischarged bankrupt; ( c ) the person’s record of compliance with requirements for the following to which the person is subject under this Act or any other written law or the law of any foreign country or territory: (i) the prevention of money laundering; (ii) the prevention of terrorism financing; (iii) the prevention of the financing of proliferation of weapons of mass destruction. [Act 6 of 2024 wef 01/05/2024] (3) To avoid doubt, the Registrar is not confined to considering the matters in subsection (2) and may take into account any other matters and evidence as may be relevant. (4) In subsection (2)( a ), “commencement date” means the date of commencement of section 6 of the Prevention of Proliferation Financing and Other Matters Act 2024. [Act 6 of 2024 wef 01/05/2024]


document_id: pspmpmltfpfa-2019
provision_ref: s9
chapter: PART 2 - REGISTRATION OF REGULATED DEALERS
section: 9
title: Conditions of registration
content:
9. —(1) The Registrar may impose any conditions of registration on a registered dealer that the Registrar considers necessary or expedient for the purposes of this Act. (2) The Registrar may, by written notice to a registered dealer and after giving the registered dealer an opportunity to be heard, add to, vary or cancel any condition of registration.


document_id: pspmpmltfpfa-2019
provision_ref: s9A
chapter: PART 2 - REGISTRATION OF REGULATED DEALERS
section: 9A
title: Lapsing of registered dealer’s registration
content:
9A. The registration of a registered dealer lapses — ( a ) when the registered dealer (being an entity) is wound up or otherwise dissolved, whether in Singapore or elsewhere; or ( b ) when the registered dealer (being an individual who is a sole proprietor) dies. [Act 6 of 2024 wef 01/05/2024] Division 2 &#x2014; Regulatory action


document_id: pspmpmltfpfa-2019
provision_ref: s10
chapter: PART 2 - REGISTRATION OF REGULATED DEALERS
section: 10
title: Regulatory action
content:
10. —(1) The Registrar may cancel the registration of a registered dealer, or suspend the registration for a period not exceeding 6 months, if the Registrar is satisfied of any of the following matters: ( a ) the registered dealer has failed to comply with any condition of registration to which the registered dealer is subject; ( b ) the registration was obtained by fraud or misrepresentation; ( c ) there existed at the time the registration was granted or renewed a circumstance that, if known to the Registrar at the time, would have required or permitted the Registrar to refuse to grant or renew the registration; ( d ) the registered dealer is neither carrying on the business of regulated dealing nor business as an intermediary in Singapore; ( e ) the registered dealer or any of the persons mentioned in section 8(1)( d ) is no longer a fit and proper person within the meaning of this Part; ( ea ) the registered dealer has displayed, advertised, stated or otherwise used its registration in a manner which the registered dealer knows, or has reason to believe, is likely to create an erroneous impression that the Registrar regulates the registered dealer for any purpose other than — (i) the prevention of money laundering; (ii) the prevention of terrorism financing; and (iii) the prevention of the financing of proliferation of weapons of mass destruction; [Act 6 of 2024 wef 01/05/2024] ( f ) it is not in the public interest for the registered dealer to continue to carry on the business of regulated dealing or business as an intermediary in Singapore. (1A) For the purposes of subsection (1)( d ), the Registrar may have regard to anything that the Registrar thinks relevant in determining whether a registered dealer is carrying on the business of regulated dealing or business as an intermediary in Singapore, including the occurrence of any event, or whether there exists any circumstances, that may be prescribed. [Act 6 of 2024 wef 01/05/2024] (2) The Registrar may, in addition to or instead of taking any action under subsection (1), order a registered dealer to pay a financial penalty of an amount not exceeding $100,000, where the registered dealer — ( a ) contravenes a provision of this Act, which contravention is not an offence; or ( b ) fails to comply with a condition of registration to which the registered dealer is subject. (3) In any proceedings under this section, or any appeal to the Minister under section 13 against the Registrar’s decision, consequent on the conviction of a registered dealer for an offence, the Registrar or the Minister (as the case may be) must accept the conviction as final and conclusive. (4) Any proceedings started under this section against a registered dealer may continue, and the Registrar may exercise the power under subsection (2) against a former registered dealer, despite the expiry of the registered dealer’s registration. [Act 6 of 2024 wef 01/05/2024]


document_id: pspmpmltfpfa-2019
provision_ref: s11
chapter: PART 2 - REGISTRATION OF REGULATED DEALERS
section: 11
title: Registrar to give opportunity to make representations
content:
11. —(1) Before exercising any power under section 10, the Registrar must, unless it is not practicable or desirable to do so in the circumstances of the case, give written notice to the registered dealer or former registered dealer concerned — ( a ) stating that the Registrar intends to take regulatory action under section 10 against the registered dealer or former registered dealer; [Act 6 of 2024 wef 01/05/2024] ( b ) specifying the type of regulatory action the Registrar proposes to take and the ground or grounds for the regulatory action; and ( c ) specifying the time (being at least 14 days after the date the written notice is served on the registered dealer or former registered dealer) within which representations may be made to the Registrar with respect to the proposed regulatory action. [Act 6 of 2024 wef 01/05/2024] (2) The Registrar may decide to take the appropriate regulatory action — ( a ) after considering any written representation made to the Registrar pursuant to the written notice mentioned in subsection (1); or ( b ) after the time delimited in the written notice in subsection (1)( c ) lapses, if no representation is made. (3) The Registrar must serve on the registered dealer or former registered dealer a written notice of the Registrar’s decision and the date the decision takes effect. [Act 6 of 2024 wef 01/05/2024] (4) The Registrar’s decision takes effect on the date stated in the written notice under subsection (3) despite any appeal to the Minister under section 13 against the Registrar’s decision. (5) Any cancellation or suspension of registration under section 10(1) does not affect — ( a ) the enforcement by any person of any right or claim against the registered dealer or former registered dealer; or ( b ) the enforcement by the registered dealer or former registered dealer of any right or claim against any person. [Act 6 of 2024 wef 01/05/2024]


document_id: pspmpmltfpfa-2019
provision_ref: s12
chapter: PART 2 - REGISTRATION OF REGULATED DEALERS
section: 12
title: Recovery of financial penalties
content:
12. —(1) Any registered dealer or former registered dealer who fails to pay any financial penalty imposed on the person by the date specified in the written notice under section 11(3) is liable to pay to the Registrar interest on the amount unpaid at the same rate as for a judgment debt. (2) Any financial penalty payable pursuant to an order under section 10, and any interest under subsection (1), is recoverable as a debt due to the Government. (3) The Registrar must, if directed to do so by the Minister on an appeal, and may in any other case the Registrar thinks fit, waive, remit or refund in whole or in part any financial penalty imposed or any interest due on any financial penalty.


document_id: pspmpmltfpfa-2019
provision_ref: s13
chapter: PART 2 - REGISTRATION OF REGULATED DEALERS
section: 13
title: Appeal to Minister
content:
13. —(1) A person aggrieved by any of the following decisions may appeal to the Minister within the period and in the manner prescribed: ( a ) the Registrar’s refusal to grant or renew registration; ( b ) the imposition or addition, variation or cancellation of any condition of registration; ( c ) any regulatory action under section 10. (2) An appeal under this section does not affect the validity of the decision appealed against or prevent the taking of action to implement the decision, and the decision appealed against must be complied with until the determination of the appeal. (3) The Minister may designate any of the following persons to hear and determine, in the Minister’s place, any appeal under subsection (1): ( a ) the Second Minister (if any) for his or her Ministry; ( b ) any Minister of State, including a Senior Minister of State, for his or her Ministry; ( c ) any Parliamentary Secretary, including a Senior Parliamentary Secretary, to his or her Ministry. (4) The decision of the Minister, or other person designated by the Minister under subsection (3), on the appeal is final.


document_id: pspmpmltfpfa-2019
provision_ref: s14
chapter: PART 3 - PREVENTION OF MONEY LAUNDERING,
section: 14
title: Application of this Part
content:
14. This Part applies to all regulated dealers who carry on in Singapore any part of their business of regulated dealing, or business as an intermediary for regulated dealing.


document_id: pspmpmltfpfa-2019
provision_ref: s15
chapter: PART 3 - PREVENTION OF MONEY LAUNDERING,
section: 15
title: Interpretation of this Part
content:
15. In this Part — “cash” means currency notes and coins (whether of Singapore or of a foreign country or territory) which are legal tender and circulate as money in the country or territory of issue; “cash equivalent” means anything used as currency that is prescribed for the purposes of this Part; “designated transaction” means any of the following transactions conducted wholly or partly in Singapore: ( a ) a sale of any precious stone, precious metal, precious product or asset‑backed token by a regulated dealer to a customer, for which cash or a cash equivalent exceeding the threshold amount is received as payment; ( b ) 2 or more sales of any precious stone, precious metal, precious product or asset‑backed token in a single day by a regulated dealer to the same customer, or to customers whom the regulated dealer knows act on behalf of the same person, for which cash or a cash equivalent in total exceeding the threshold amount is received as payment; ( c ) a purchase of any precious stone, precious metal or precious product from a customer (who is not a regulated dealer) by a regulated dealer (who is a secondhand goods dealer), for which cash or a cash equivalent exceeding the threshold amount is received as payment; ( d ) a transaction prescribed as a designated transaction; “threshold amount” means $20,000 or its equivalent in value, or an amount prescribed in substitution.


document_id: pspmpmltfpfa-2019
provision_ref: s16
chapter: PART 3 - PREVENTION OF MONEY LAUNDERING,
section: 16
title: Customer due diligence
content:
16. —(1) Subject to subsections (3) and (4), a regulated dealer must perform the prescribed customer due diligence measures in any of the following circumstances: ( a ) before entering into a designated transaction; ( b ) where the regulated dealer has reason to suspect money laundering, terrorism financing or the financing of proliferation of weapons of mass destruction; [Act 6 of 2024 wef 01/05/2024] ( c ) where the regulated dealer has reason to doubt the veracity or adequacy of information obtained from earlier customer due diligence measures; ( d ) under circumstances prescribed for the purposes of this section. (2) Different customer due diligence measures may be prescribed in relation to different regulated dealers or classes of regulated dealers, different types of designated transactions or different customers or classes of customers. (3) A regulated dealer must not proceed with any designated transaction if there exists any circumstances that are prescribed. (4) Unless subsection (3) applies, a regulated dealer may choose not to perform or to complete any measure that the regulated dealer is required by this section to perform if — ( a ) the regulated dealer has reason to suspect that the designated transaction relates to money laundering, terrorism financing or the financing of proliferation of weapons of mass destruction; and [Act 6 of 2024 wef 01/05/2024] ( b ) the regulated dealer has reason to believe that performing the measure will tip off the customer or any other person. (5) Where, in relation to any customer, a regulated dealer is for any reason unable or chooses not to complete performing any measure required to be performed under this section, the regulated dealer must — ( a ) decline to enter into any transaction with the customer; ( b ) terminate any transaction entered into with the customer; ( c ) determine whether to make a disclosure under section 45 of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 or section 8 or 10 of the Terrorism (Suppression of Financing) Act 2002; ( d ) record the basis of the regulated dealer’s determination under paragraph ( c ); and ( e ) carry out any other measures that may be prescribed. (6) A regulated dealer who fails to comply with subsection (1), (3) or (5) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000.


document_id: pspmpmltfpfa-2019
provision_ref: s17
chapter: PART 3 - PREVENTION OF MONEY LAUNDERING,
section: 17
title: Cash transaction reports
content:
17. —(1) A regulated dealer who enters into any designated transaction must submit to a Suspicious Transaction Reporting Officer, within the prescribed time, a cash transaction report relating to that transaction in the prescribed form and manner. (1A) A regulated dealer must not, without reasonable excuse, submit a cash transaction report under subsection (1) that is incomplete or inaccurate. [Act 6 of 2024 wef 01/05/2024] (2) A regulated dealer must keep a copy of each cash transaction report submitted under subsection (1) for the prescribed period. (3) A regulated dealer must, at the time of submitting a cash transaction report under subsection (1) or immediately thereafter, submit a copy of the cash transaction report to the Registrar. (4) A regulated dealer who fails to comply with subsection (1), (1A), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both. [Act 6 of 2024 wef 01/05/2024]


document_id: pspmpmltfpfa-2019
provision_ref: s18
chapter: PART 3 - PREVENTION OF MONEY LAUNDERING,
section: 18
title: Keeping of records
content:
18. —(1) A regulated dealer must keep the following documents and information for the prescribed period: ( a ) a record of every designated transaction (whether or not completed) and every other transaction for which the customer due diligence measures mentioned in section 16 must be performed, containing the prescribed information on that transaction; ( b ) a record of all information relating to a customer which is obtained through the customer due diligence measures performed under section 16; ( c ) a copy of each supporting document relied on in support of any information referred to in paragraph ( b ); ( d ) any other document and information that may be prescribed. (1A) A regulated dealer who becomes a former regulated dealer on or after the commencement date must continue to keep each of the documents and information mentioned in subsection (1), that were required to be kept by the regulated dealer, until the end of the prescribed period applicable to each of those documents and information. [Act 6 of 2024 wef 01/05/2024] (2) For the purposes of subsection (1), different periods may be prescribed for different regulated dealers or classes of regulated dealers, different types of designated transactions or different documents and information. (3) A regulated dealer or former regulated dealer must keep the documents and information mentioned in subsection (1) in the form prescribed. [Act 6 of 2024 wef 01/05/2024] (4) A regulated dealer or former regulated dealer must make the documents and information mentioned in subsection (1) available upon request to the Registrar in the manner prescribed. [Act 6 of 2024 wef 01/05/2024] (5) A regulated dealer or former regulated dealer who contravenes subsection (1), (3) or (4) (read with subsection (1A) where applicable) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000. [Act 6 of 2024 wef 01/05/2024] (6) In this section — “commencement date” means the date of commencement of section 13 of the Prevention of Proliferation Financing and Other Matters Act 2024; “former regulated dealer” means a regulated dealer who has ceased to carry on any business of regulated dealing or business as an intermediary in Singapore. [Act 6 of 2024 wef 01/05/2024]


document_id: pspmpmltfpfa-2019
provision_ref: s19
chapter: PART 3 - PREVENTION OF MONEY LAUNDERING,
section: 19
title:
Programmes and measures to prevent money laundering, terrorism financing and financing of proliferation of weapons of mass destruction

content:
19. —(1) A regulated dealer must, in relation to the regulated dealer’s business of regulated dealing or business as an intermediary for regulated dealing, implement adequate programmes and measures to prevent money laundering, terrorism financing and the financing of proliferation of weapons of mass destruction. [Act 6 of 2024 wef 01/05/2024] (2) The type and extent of the measures to be taken under subsection (1) must — ( a ) comply with any requirements that may be prescribed; and ( b ) be appropriate, having regard to — (i) the risks of money laundering, terrorism financing and financing the proliferation of weapons of mass destruction; and (ii) the size of the regulated dealer’s business. [Act 6 of 2024 wef 01/05/2024] (3) A regulated dealer who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000. [Act 6 of 2024 wef 01/05/2024]


document_id: pspmpmltfpfa-2019
provision_ref: s20
chapter: PART 3 - PREVENTION OF MONEY LAUNDERING,
section: 20
title: Additional measures relating to targeted financial sanctions, etc.
content:
20. —(1) A regulated dealer must perform — ( a ) any prescribed measures relating to targeted financial sanctions against terrorism; and ( b ) any additional prescribed measures which are necessary or expedient to give effect to any relevant FATF Recommendation. (2) A regulated dealer who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000.


document_id: pspmpmltfpfa-2019
provision_ref: s21
chapter: PART 3 - PREVENTION OF MONEY LAUNDERING,
section: 21
title: Disclosure of suspicious transactions, etc.
content:
21. —(1) A regulated dealer must, if circumstances exist that require the regulated dealer to do so, make a disclosure under whichever of the following is applicable: ( a ) section 45(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; ( b ) section 8 or 10 of the Terrorism (Suppression of Financing) Act 2002. (2) A regulated dealer must, at the time of disclosing a matter under subsection (1) or immediately thereafter, submit a copy of the information so disclosed to the Registrar. (3) A regulated dealer who fails to comply with subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000.


document_id: pspmpmltfpfa-2019
provision_ref: s22
chapter: PART 3 - PREVENTION OF MONEY LAUNDERING,
section: 22
title: Power to give directions
content:
22. —(1) The Registrar may give a written direction mentioned in subsection (2) to a regulated dealer in respect of that part of the regulated dealer’s business of regulated dealing or business as an intermediary for regulated dealing conducted in Singapore, where the Registrar considers that — ( a ) the regulated dealer has carried on or is carrying on business in a manner that carries a risk of money laundering, terrorism financing or financing the proliferation of weapons of mass destruction; [Act 6 of 2024 wef 01/05/2024] ( b ) a relevant offence is being committed; or [Act 6 of 2024 wef 01/05/2024] ( c ) it is necessary or expedient for the written direction to be given for — (i) the prevention of money laundering; (ii) the prevention of terrorism financing; or (iii) the prevention of the financing of proliferation of weapons of mass destruction. [Act 6 of 2024 wef 01/05/2024] (2) The Registrar may give a written direction to require the regulated dealer to do one or more of the following: ( a ) to stop or terminate its regulated dealing, or a particular transaction, with a particular customer; ( b ) to stop a particular employee or individual from conducting any part of the regulated dealer’s business as a regulated dealer; ( c ) to do or refrain from doing anything specified in the written direction to mitigate the risk mentioned in subsection (1)( a ) or to stop the commission of the offence mentioned in subsection (1)( b ); ( d ) at the regulated dealer’s own cost, to appoint an auditor to carry out an audit of the regulated dealer’s compliance with the measures under this Act for — (i) the prevention of money laundering; (ii) the prevention of terrorism financing; and (iii) the prevention of the financing of proliferation of weapons of mass destruction, including an audit of any matters that the Registrar may specifically require for that purpose; [Act 6 of 2024 wef 01/05/2024] ( e ) to take specified measures to comply with this Act or to remedy any contravention of or non‑compliance with this Act to which the direction relates. (3) Before giving a written direction under subsection (1), the Registrar must, unless it is not practicable or desirable to do so in the circumstances of the case, give the regulated dealer concerned an opportunity to be heard. (4) To avoid doubt, a written direction under subsection (1) need not be published in the Gazette . (5) A regulated dealer who fails to comply with a written direction given to the regulated dealer under this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000.


document_id: pspmpmltfpfa-2019
provision_ref: s23
chapter: PART 4 - MONITORING AND ENFORCEMENT
section: 23
title: Powers of monitoring and investigation
content:
23. —(1) The Registrar may exercise all or any powers in this section for any of the following purposes: ( a ) ascertaining whether the provisions of Part 3 are being complied with; ( b ) ascertaining whether any condition of registration or a written direction under section 22 is being complied with; ( c ) investigating any offence under this Act. (2) The Registrar may — ( a ) enter and inspect any place that the Registrar believes on reasonable grounds is used for the business of regulated dealing or business as an intermediary for regulated dealing, even if also used as a residence; ( b ) photograph or film, or make any record or sketch of, any part of the premises, or any thing at the place; ( c ) require any person at that place to produce or grant access to, without charge, any document or material reasonably required for any purpose in subsection (1), which is in the possession or under the control of that person; ( d ) require any person, whom the Registrar reasonably believes has any information or any document or material in the person’s possession, custody or control that is relevant for any of the purposes in subsection (1), to provide that information, or produce or grant access to that document or material; ( e ) inspect and make copies of or take extracts from any document or material provided under paragraph ( c ) or ( d ); and ( f ) take possession of the document or material if, in the Registrar’s opinion — (i) the inspection or copying of or extraction from the document or material cannot reasonably be performed without taking possession; (ii) the document or material may be interfered with or destroyed unless possession is taken; or (iii) the document or material may be required as evidence for any regulatory action, or in any proceedings under this Act. (3) Any power under this section to require a person to produce any document or to provide information includes the power — ( a ) to take reasonable steps to require the person to produce the document or provide the information immediately or at a place and time specified in writing; ( b ) to require the person to provide an explanation of the document or information; ( c ) if the document or information is not produced or provided, to require the person to state, to the best of the person’s knowledge and belief, where the document or information is; ( d ) if the document or information is recorded otherwise than in legible form, to require the document or information to be made available in legible form; and ( e ) if the document or information is recorded in electronic form, to require the person to — (i) provide assistance in gaining access to any computer or other equipment in which the document or information is stored; and (ii) provide the document or information, or a copy of the document or information, in a form or format specified by the Registrar. (4) Any thing taken possession of by the Registrar under subsection (2) — ( a ) must be placed in safe custody by the Registrar; and ( b ) unless ordered otherwise by the court, may be retained until the completion of the investigation or any proceedings (including proceedings on appeal) in which it may be in evidence.


document_id: pspmpmltfpfa-2019
provision_ref: s24
chapter: PART 4 - MONITORING AND ENFORCEMENT
section: 24
title: Further powers of investigation
content:
24. —(1) The Registrar may, for the purposes of investigating an offence under this Act, in addition to exercising the powers in section 23, do all or any of the following: ( a ) issue a written notice requiring any person within the limits of Singapore, who appears to be acquainted with the facts or circumstances of the matter, to attend before the Registrar; ( b ) examine orally any person who appears to be acquainted with the facts or circumstances of the matter — (i) whether before or after that person or anyone else is charged with an offence in connection with the matter; and (ii) whether or not that person is to be called as a witness in any inquiry, trial or other proceeding in connection with the matter; ( c ) without a warrant enter and search any place or premises in which the Registrar reasonably suspects that an offence under this Act has been or is being committed; ( d ) if free entry or access to the place or premises cannot be obtained under paragraph ( c ), the Registrar may, with any assistance that the Registrar considers necessary, break open any door, window, lock or fastener, or use any other reasonable means in order to gain entry or access into the place or premises. (2) Any person examined under this section is bound to state truly what the person knows of the facts and circumstances of the matter, except that the person need not say anything that might expose the person to a criminal charge, penalty or forfeiture. (3) A statement made by any person examined under this section must — ( a ) be reduced to writing; ( b ) be read over to the person; ( c ) if the person does not understand English, be interpreted in a language that the person understands; and ( d ) after correction (if necessary), be signed by the person. (4) If any person fails to comply with a written notice issued to the person under subsection (1)( a ), the Registrar may report the failure to a Magistrate who may then issue a warrant ordering that person to comply with the written notice.


document_id: pspmpmltfpfa-2019
provision_ref: s25
chapter: PART 4 - MONITORING AND ENFORCEMENT
section: 25
title: Power to seize property, etc., in certain circumstances
content:
25. —(1) The Registrar may seize any property — ( a ) in respect of which a contravention of this Act is suspected to have been committed; ( b ) that is suspected to have been used or intended to be used in a contravention of this Act; or ( c ) that is suspected to constitute evidence of a contravention of this Act. (2) Subsection (1) does not apply to property held or suspected to be held in an account or a safe deposit box in a financial institution. (3) The occupier or person in charge of a place from which property is to be seized under subsection (1), or a representative of the occupier or person in charge, may attend during the seizure. (4) The Registrar must prepare and sign a list of any property seized under subsection (1), recording the location from which each item of property is seized. (5) A signed copy of the list must be given to the occupier or person in charge of the place from which property was seized, or a representative of the occupier or person in charge. (6) Instead of seizing any property under subsection (1), the Registrar may, by written order — ( a ) prohibit any person from dealing with the property; and ( b ) require any person to affix the order or a copy of the order on or near the property.


document_id: pspmpmltfpfa-2019
provision_ref: s26
chapter: PART 4 - MONITORING AND ENFORCEMENT
section: 26
title: Power of court over seized property, etc.
content:
26. Sections 370, 371 and 372 of the Criminal Procedure Code 2010 are to apply, with the necessary modifications, when the Registrar seizes property or prohibits any dealing in property under section 25.


document_id: pspmpmltfpfa-2019
provision_ref: s27
chapter: PART 5 - GENERAL OFFENCES
section: 27
title: Providing false information to Registrar or authorised officer
content:
27. A person who, in any application for registration (or renewal of registration) or in compliance or purported compliance with any requirement under Part 3 or 4 — ( a ) provides to the Registrar or an authorised officer any information or document that the person knows or has reason to believe is materially false or misleading; ( b ) omits to provide any information to the Registrar or authorised officer for the purposes of this Act, knowing or having reason to believe that the omission will create a materially false or misleading impression; ( c ) intentionally alters, suppresses or destroys any document or information which the person has been required to produce or provide; or ( d ) in producing any document or providing any information so required, makes any statement which the person knows or ought reasonably to know is, or is reckless as to whether it is, false or misleading in a material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: pspmpmltfpfa-2019
provision_ref: s28
chapter: PART 5 - GENERAL OFFENCES
section: 28
title: Obstruction of investigation, etc.
content:
28. A person who, without reasonable excuse — ( a ) refuses or fails to provide any information, or produce any document or material, required of the person by the Registrar under section 23; ( b ) fails to comply with any written notice issued to the person under section 24; ( c ) knowingly obstructs or prevents, or attempts to obstruct or prevent — (i) a person from complying with anything required of the person by the Registrar under section 23 or 24; or (ii) the Registrar from exercising any of the Registrar’s powers under section 23 or 24; or ( d ) disposes of or deals in any property contrary to the Registrar’s order under section 25(6), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: pspmpmltfpfa-2019
provision_ref: s29
chapter: PART 6 - GENERAL
section: 29
title: Disclosure of information to foreign authority
content:
29. —(1) The Registrar may disclose any information or document obtained in the exercise of his or her functions under this Act to a corresponding authority of a foreign country or territory only if the Registrar is satisfied that — ( a ) the information or document is relevant to enable the corresponding authority to carry out any supervision, investigation or enforcement under any law in that country or territory relating to — (i) the prevention of money laundering; [Act 6 of 2024 wef 01/05/2024] (ii) the prevention of terrorism financing; or [Act 6 of 2024 wef 01/05/2024] (iii) the prevention of the financing of proliferation of weapons of mass destruction; [Act 6 of 2024 wef 01/05/2024] ( b ) there exists an arrangement under which the corresponding authority has agreed, or has given an undertaking, to communicate to Singapore, upon Singapore’s request, information received by the corresponding authority that corresponds to any thing required to be disclosed or reported to the Registrar under this Act; ( c ) the corresponding authority has given appropriate undertakings — (i) for protecting the confidentiality of any thing communicated to it; and (ii) for controlling the use that will be made of any information or document disclosed to it (including an undertaking to obtain the prior consent of the Registrar before using or disclosing the information or document for a purpose other than the purpose for which the information or document was requested); and ( d ) any other prescribed conditions are fulfilled. (2) In this section, “corresponding authority”, in relation to a foreign country or territory, means the authority of that foreign country or territory exercising any function that corresponds to the functions of the Registrar under this Act.


document_id: pspmpmltfpfa-2019
provision_ref: s30
chapter: PART 6 - GENERAL
section: 30
title: Protection from personal liability
content:
30. No liability shall lie personally against the Registrar, a Deputy Registrar, an Assistant Registrar or an authorised officer who, acting in good faith and with reasonable care, does or omits to do anything in the execution or purported execution of this Act.


document_id: pspmpmltfpfa-2019
provision_ref: s31
chapter: PART 6 - GENERAL
section: 31
title: Composition of offences
content:
31. —(1) The Registrar may compound any offence under this Act that is prescribed as a compoundable offence by collecting, from a person reasonably suspected of having committed the offence, a sum not exceeding half of the amount of the maximum fine for the offence. (2) On payment of the sum of money, no further criminal proceedings are to be taken against that person in respect of the offence.


document_id: pspmpmltfpfa-2019
provision_ref: s32
chapter: PART 6 - GENERAL
section: 32
title: Offences by corporations
content:
32. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that — ( a ) an officer, employee or agent of the corporation engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the officer, employee or agent had that state of mind, is evidence that the corporation had that state of mind. (2) Where a corporation commits an offence under this Act, a person — ( a ) who is — (i) an officer of the corporation; or (ii) an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or (iii) knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of that same offence as is the corporation, and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the corporation if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the corporation would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of the corporation for an offence under this Act, and applies whether or not the corporation is convicted of the offence. (6) In this section — “corporation” includes a limited liability partnership within the meaning of section 2(1) of the Limited Liability Partnerships Act 2005; “officer”, in relation to a corporation, means any director, partner, chief executive, manager, secretary or other similar officer of the corporation, and includes — ( a ) any person purporting to act in any such capacity; and ( b ) for a corporation whose affairs are managed by its members, any of those members as if the member were a director of the corporation; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose.


document_id: pspmpmltfpfa-2019
provision_ref: s33
chapter: PART 6 - GENERAL
section: 33
title: Offences by unincorporated associations or partnerships
content:
33. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that — ( a ) an officer, partner, employee or agent of the unincorporated association or partnership engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the officer, partner, employee or agent had that state of mind, is evidence that the unincorporated association or partnership had that state of mind. (2) Where an unincorporated association or a partnership commits an offence under this Act, a person — ( a ) who is — (i) an officer of the unincorporated association or a member of its governing body; (ii) a partner in the partnership; or (iii) an individual involved in the management of the unincorporated association or partnership and in a position to influence the conduct of the unincorporated association or partnership in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the unincorporated association or partnership; or (iii) knew or ought reasonably to have known that the offence by the unincorporated association or partnership (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the unincorporated association or partnership, and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the unincorporated association or partnership if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the unincorporated association or partnership would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of an unincorporated association or a partnership for an offence under this Act, and applies whether or not the unincorporated association or partnership is convicted of the offence. (6) In this section — “officer”, in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, and includes — ( a ) any person holding a position analogous to that of president, secretary or member of a committee of the unincorporated association; and ( b ) any person purporting to act in any such capacity; “partner” includes a person purporting to act as a partner; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose.


document_id: pspmpmltfpfa-2019
provision_ref: s34
chapter: PART 6 - GENERAL
section: 34
title: Jurisdiction of court
content:
34. Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court has jurisdiction to try any offence under this Act and has power to impose the full punishment in respect of the offence.


document_id: pspmpmltfpfa-2019
provision_ref: s35
chapter: PART 6 - GENERAL
section: 35
title: Codes of practice, guidelines and standards of performance
content:
35. —(1) The Registrar may issue, approve, amend or revoke one or more codes of practice, guidelines or standards of performance for all or any of the following purposes: ( a ) to provide guidance to regulated dealers in relation to the operation or administration of any provision of this Act; ( b ) to set out best practices — (i) for regulated dealers with respect to measures for — (A) the prevention of money laundering; (B) the prevention of terrorism financing; and (C) the prevention of the financing of proliferation of weapons of mass destruction; and (ii) for giving effect to the relevant FATF Recommendations. [Act 6 of 2024 wef 01/05/2024] (2) If any provision in any code of practice, guideline or standard of performance is inconsistent with this Act, that provision, to the extent of the inconsistency, does not have effect. (3) Where a code of practice, guideline or standard of performance is issued, approved, amended or revoked by the Registrar under subsection (1), the Registrar must — ( a ) publish a notice of the issue, approval, amendment or revocation (as the case may be) in a manner that will secure adequate publicity for the issue, approval, amendment or revocation; ( b ) specify in the notice the date of the issue, approval, amendment or revocation, as the case may be; and ( c ) ensure that, so long as the code of practice, guideline or standard of performance remains in force, copies of that code, guideline or standard, and of all amendments to it, are available free of charge to any regulated dealer to whom that code, guideline or standard applies. (4) No code of practice, guideline or standard of performance, or amendment or revocation, has any effect until the notice relating to it is published in accordance with subsection (3). (5) Any code of practice, guideline or standard of performance has no legislative effect. (6) Any failure by a regulated dealer to comply with any code of practice, guideline or standard of performance applicable to the regulated dealer does not of itself render the regulated dealer liable to criminal proceedings, but the failure may, in any proceedings (criminal or otherwise), be relied on by any party to those proceedings as tending to establish or negate any liability which is in question in those proceedings.


document_id: pspmpmltfpfa-2019
provision_ref: s36
chapter: PART 6 - GENERAL
section: 36
title: Power to publish information
content:
36. Where the Registrar considers it necessary or expedient in the interest of the public, the Registrar may publish — ( a ) any information relating to any regulated dealer, including — (i) the composition of any offence by a regulated dealer under this Act; (ii) any regulatory action taken against, or condition of registration imposed on, a registered dealer under this Act; (iii) any written direction under section 22 given to a regulated dealer; (iv) any criminal proceedings against a regulated dealer for a relevant offence; and [Act 6 of 2024 wef 01/05/2024] (v) any regulatory action or civil or criminal proceedings against a regulated dealer under the law of a foreign country or territory for a contravention of any law relating to — (A) the prevention of money laundering; [Act 6 of 2024 wef 01/05/2024] (B) the prevention of terrorism financing; or [Act 6 of 2024 wef 01/05/2024] (C) the prevention of the financing of proliferation of weapons of mass destruction; or [Act 6 of 2024 wef 01/05/2024] ( b ) any information which the Registrar has acquired in the performance of his or her duties or in the exercise of his or her powers under this Act.


document_id: pspmpmltfpfa-2019
provision_ref: s36A
chapter: PART 6 - GENERAL
section: 36A
title: Service of documents
content:
36A. —(1) Any document required or authorised by this Act to be served on any person may be served on the person — ( a ) in the case of an individual — (i) by delivering it to the individual personally; (ii) by leaving it with an adult person apparently resident at, or by sending it by prepaid registered post to, the usual or last known address of the individual’s place of residence; (iii) by leaving it with an adult person apparently employed at, or by sending it by prepaid registered post to, the usual or last known address of the individual’s place of business; (iv) by affixing a copy of the notice in a conspicuous place at the usual or last known address of residence or business of the individual; (v) by sending it by fax to the fax number operated at the usual or last known address of the individual’s place of residence or business, or the last fax number given to the Registrar by the individual as the fax number for the service of documents on the individual; or (vi) subject to subsection (5) — (A) by sending it by email to the individual’s last email address; or (B) by sending it by an internet-based messaging service to the individual’s last contact address; ( b ) in the case of a partnership other than a limited liability partnership — (i) by delivering it to any one of the partners or the secretary or other similar officer of the partnership; (ii) by leaving it at, or by sending it by prepaid registered post to, the partnership’s principal or last known place of business in Singapore; (iii) by sending it by fax to the fax number operated at the partnership’s principal or last known place of business in Singapore; or (iv) subject to subsection (5) — (A) by sending it by email to the partnership’s last email address; or (B) by sending it by an internet-based messaging service to the partnership’s last contact address; and ( c ) in the case of any limited liability partnership or any other body corporate — (i) by delivering it to the secretary or other similar officer of the body corporate or, in the case of a limited liability partnership, its manager; (ii) by leaving it at, or by sending it by prepaid registered post to, the registered office or principal office of the limited liability partnership or body corporate in Singapore; (iii) by sending it by fax to the fax number operated at the registered office or principal office of the limited liability partnership or body corporate in Singapore; or (iv) subject to subsection (5) — (A) by sending it by email to the limited liability partnership’s or body corporate’s last email address; or (B) by sending it by an internet-based messaging service to the limited liability partnership’s or body corporate’s last contact address. (2) Unless the contrary is proved, where any document required or authorised by this Act to be served is sent by a fax to the fax number operated at the last known place of residence or business or registered office or principal office in accordance with subsection (1), it is deemed to have been duly served on the person to whom it is addressed on the day of transmission, subject to receipt on the sending fax machine of a notification (by electronic or other means) of a successful transmission to the place of residence or business or registered office or principal office, as the case may be. (3) Unless the contrary is proved, where any document required or authorised by this Act to be served is sent by prepaid registered post, it is deemed to have been duly served on the person to whom it is addressed 2 days after the day the document was posted. (4) Unless the contrary is proved, where any document is sent by email or by an internet-based messaging service under subsection (1), service of the document takes effect at the time that the email or message becomes capable of being retrieved by the person to whom it is sent. (5) Service of any document under this Act on a person by email or by an internet-based messaging service may be effected only — ( a ) with the person’s prior written consent to service in that way; and ( b ) in a file format that the person has agreed to. (6) This section does not apply to documents to be served in proceedings in court. (7) In this section — “document” includes a notice, an order and a direction; “last contact address”, in relation to an internet-based messaging service, means — ( a ) the last contact address, for receipt of messages through the internet-based messaging service, given by the addressee concerned to the person serving the document as the contact address for the service of the document; or ( b ) the last contact address for receipt of messages through the internet-based messaging service, of the addressee concerned, known to the person serving the document; “last email address” means — ( a ) the last email address given by the addressee concerned to the person serving the document as the email address for the service of the document; or ( b ) the last email address of the addressee concerned known to the person serving the document. [Act 6 of 2024 wef 01/05/2024]


document_id: pspmpmltfpfa-2019
provision_ref: s36B
chapter: PART 6 - GENERAL
section: 36B
title: Electronic service
content:
36B. —(1) The Registrar may — ( a ) provide an electronic service for the service of any document that is required or authorised by this Act to be served on any person; and ( b ) assign to any person an account with the electronic service. (2) Despite section 36A, where a person has given consent for any document to be served on the person through the electronic service — ( a ) the Registrar may serve the document on that person by transmitting an electronic record of the document to that person’s account with the electronic service; and ( b ) the document is treated as having been served at the time when an electronic record of the document is capable of being retrieved by the person. (3) In this section — “account with the electronic service”, in relation to any person, means an account within the electronic service that is assigned by the Registrar to the person for the storage and retrieval of electronic records relating to the person; “document” includes a notice, an order and a direction; “electronic record” has the meaning given by section 2(1) of the Electronic Transactions Act 2010. [Act 6 of 2024 wef 01/05/2024]


document_id: pspmpmltfpfa-2019
provision_ref: s37
chapter: PART 6 - GENERAL
section: 37
title: Amendment of Schedule
content:
37. —(1) The Minister may, by order in the Gazette , amend, add to or vary the Schedule. (2) The Minister may, in any order made under subsection (1), make any saving or transitional provision as may be necessary or expedient. (3) Every order made under subsection (1) must be presented to Parliament as soon as possible after publication in the Gazette .


document_id: pspmpmltfpfa-2019
provision_ref: s38
chapter: PART 6 - GENERAL
section: 38
title: Exemption
content:
38. The Minister may, by order in the Gazette , exempt any person or class of persons, or any activity, from all or any provision of this Act, subject to any conditions or restrictions that may be specified in the order.


document_id: pspmpmltfpfa-2019
provision_ref: s39
chapter: PART 6 - GENERAL
section: 39
title: Regulations
content:
39. —(1) The Minister may make regulations for carrying out the purposes and provisions of this Act. (2) Without limiting subsection (1), the Minister may make regulations for or with respect to all or any of the following matters: ( a ) the registration of regulated dealers; ( b ) the duties of registered dealers; ( c ) measures for the prevention of money laundering, prevention of terrorism financing and prevention of the financing of proliferation of weapons of mass destruction, by regulated dealers, including — (i) the customer due diligence measures which must be conducted by a regulated dealer; (ii) any additional reporting obligations by a regulated dealer; (iii) the specific risks that must be identified and assessed, and specific internal policies, procedures, controls, programmes, measures or standards that must be implemented, in order for a regulated dealer’s programmes and measures to be considered adequate for the purposes of section 19(1); and (iv) any additional measures relating to targeted financial sanctions against terrorism or to give effect to any relevant FATF Recommendation which a regulated dealer must take; [Act 6 of 2024 wef 01/05/2024] ( d ) the records that must be kept by a regulated dealer, the period and manner of keeping the records and the requirement to submit the records to the Registrar; [Act 6 of 2024 wef 01/05/2024] ( e ) the fees to be paid in respect of any application under this Act; ( ea ) the procedure — (i) for the use of the electronic service mentioned in section 36B; and (ii) in circumstances where there is a breakdown or an interruption of the electronic service; [Act 6 of 2024 wef 01/05/2024] ( f ) to prescribe anything required or permitted to be prescribed. (3) Regulations made under this section may — ( a ) provide that any contravention of any provision of the regulations shall be an offence punishable with a fine not exceeding $100,000 or with imprisonment for a term not exceeding 3 years or with both; and ( b ) provide for any saving, transitional or other consequential provision as is necessary or expedient.


document_id: pspmpmltfpfa-2019
provision_ref: s40
chapter: PART 6 - GENERAL
section: 40
title: Saving and transitional provisions
content:
40. Sections 48I, 48J and 48K of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 and the Corruption, Drug Trafficking and Other Serious Crimes (Cash Transaction Reports) Regulations 2014 as in force immediately before 10 April 2019, continue to apply to every person who, immediately before that date, was a prescribed person for the purposes of those sections and regulations, in respect of every cash transaction entered into by that person before 10 April 2019.


document_id: pssca-1956
provision_ref: s1A
section: 1A
title: Interpretation
content:
1A. In this Act, “Commission” — ( a ) means the Public Service Commission, the Judicial Service Commission or the Legal Service Commission; and ( b ) includes a personnel board established under Article 110D, 111I or 111Q of the Constitution. [Act 33 of 2021 wef 14/01/2022]


document_id: pssca-1956
provision_ref: s2
section: 2
title: Offence to give false information to Commissions
content:
2. Any person who, in connection with an application by any person for employment or appointment in the public service or with any matter upon which it is the duty of a Commission to act, wilfully gives to the Commission or to any member of it or to any person or body of persons appointed by the Commission to assist it in the exercise of its functions or the discharge of its duties any information which is false or misleading in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 2 years or to both. [Act 33 of 2021 wef 14/01/2022]


document_id: pssca-1956
provision_ref: s3
section: 3
title: Communications of Commissions to be privileged
content:
3. No person shall in any legal proceedings be permitted or compelled to produce or disclose any communication, written or oral, which has taken place between a Commission or any member of it and the Government or the President or a Minister or the head of a department of the Government or any other person, or any communication between members of the Commission in exercise of or in connection with the exercise of the functions of the Commission, unless the President consents in writing to such production or disclosure. [5/2018] [Act 33 of 2021 wef 14/01/2022]


document_id: pssca-1956
provision_ref: s4
section: 4
title: Publication and disclosure of information to unauthorised persons prohibited
content:
4. —(1) No member of a Commission nor any other person shall, without the written permission of the President, publish or disclose to any unauthorised person or otherwise than in the course of the duty of the member or other person the contents or any part of the contents of any document, communication or information which has come to the knowledge of that member or other person in the course of the member’s or other person’s duties under any written law relating to the Commission in respect of any of the Commission’s functions under any such law, and any person who knowingly acts in contravention of this subsection shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding one year or to both. [5/2018] [Act 33 of 2021 wef 14/01/2022] (2) If any person having possession of any information which to his knowledge has been disclosed in contravention of this section publishes or communicates that information to any other person otherwise than for the purpose of a prosecution under this Act, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding one year or to both.


document_id: pssca-1956
provision_ref: s5
section: 5
title: Protection of members of Commissions
content:
5. A member of a Commission shall have such and the like protection and privileges in case of any action or suit brought against him for any act done or omitted to be done in the execution of his duty as is by law given to any Magistrate acting in the execution of his office. [Act 33 of 2021 wef 14/01/2022]


document_id: pssca-1956
provision_ref: s6
section: 6
title: Offence to influence or attempt to influence Commissions
content:
6. —(1) Every person who otherwise than in the course of his duty directly or indirectly by himself or by any other person in any manner whatsoever influences or attempts to influence any decision of a Commission or any member of a Commission shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 2 years or to both. [Act 33 of 2021 wef 14/01/2022] (2) Nothing in this section prohibits any person from giving a certificate or testimonial to any applicant or candidate for any public office. [Act 33 of 2021 wef 14/01/2022]


document_id: pssca-1956
provision_ref: s7
section: 7
title: Consent of Public Prosecutor to prosecution
content:
7. A prosecution under this Act shall not be instituted except by or with the consent of the Public Prosecutor or his deputy. 8. [ Repealed by Act 33 of 2021 wef 14/01/2022 ]


document_id: pssfna-2002
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “Authority” means the Monetary Authority of Singapore established under the Monetary Authority of Singapore Act 1970; “book‑entry securities” means any securities that — ( a ) are issued — (i) by the Government, or a statutory board, under any written law; or (ii) by a corporation; and ( b ) are transferable by a book‑entry, on a register or otherwise; “business day”, in relation to a designated system — ( a ) in any case where the Rules of the designated system specify what constitutes a business day for that case, has the same meaning as in those Rules; or ( b ) in any other case, means any day other than a Saturday, Sunday or public holiday; “collateral holder”, in relation to a designated system, means any person who has possession, control or ownership of any collateral security of the designated system under an arrangement with the operator of the designated system relating to that collateral security; “collateral security”, in relation to a designated system, means any property held by or deposited with a collateral holder for the purpose of securing any liability arising directly in connection with ensuring — ( a ) the clearing or settlement of payment obligations by the designated system; or ( b ) the clearing, settlement or transfer of book‑entry securities by the designated system; “default arrangements” means the arrangements made by the operator of a designated system to limit systemic and other types of risks that arise when a participant is or is likely to become unable to meet its obligations in respect of a transfer order, examples of which include any of the following arrangements: ( a ) any arrangements for netting; ( b ) any arrangements for the closing out of open positions; ( c ) any arrangements relating to collateral security; “defaulter” means a person in respect of whom action has been taken by a designated system under its default arrangements; “designated system” means a system that is designated by the Authority under section 3 to be a designated system for the purposes of this Act; “disposition of property” includes a payment made into or out of an account of a participant; “netting” means the conversion into one net claim or one net obligation of claims and obligations resulting from transfer orders which a participant either issues to, or receives from, one or more other participants with the result that only a net claim can be demanded or a net obligation be owed; “operator”, in relation to a designated system, means the person specified in the order referred to in section 3(1) as the operator of the designated system; “participant” means a party to an arrangement that establishes a system; “relevant office holder” means — ( a ) the Official Assignee exercising his or her powers under the Insolvency, Restructuring and Dissolution Act 2018; ( b ) a person acting in relation to a company as its liquidator, receiver, receiver and manager, judicial manager or an equivalent officer; or ( c ) a person acting in relation to an individual as the individual’s trustee in bankruptcy or interim receiver of the individual’s property or an equivalent officer; “Rules”, in relation to a designated system, means any rules, regulations, by‑laws or other similar body of written statements, by whatever name called, and whether or not contained in the constituent documents of the designated system, that govern the activities and conduct of — ( a ) the designated system; and ( b ) any other persons in relation to the designated system; “settlement institution”, in relation to a designated system, means any body corporate that — ( a ) provides accounts for the participants of the designated system, or facilitates the settlement of transfer orders between the participants in the designated system; and ( b ) is specified in an order under section 3(1) to be the settlement institution of the designated system; “system” means a system established for — ( a ) the clearing or settlement of payment obligations; or ( b ) the clearing, settlement or transfer of book‑entry securities; “transfer order” means — ( a ) an instruction by a participant, which may be carried out in or through one or more designated systems — (i) to place at the disposal of a recipient an amount of money by means of a book‑entry on the accounts of a settlement institution for a designated system; or (ii) that, when settled, results in the assumption or discharge of a payment obligation as defined by the Rules of a designated system; or ( b ) an instruction by a participant to transfer book‑entry securities. [4/2018; 40/2018] (2) A reference in this Act to the law of insolvency is to be construed as a reference to — ( a ) the Insolvency, Restructuring and Dissolution Act 2018; and ( b ) any other written law or rule of law whether of Singapore or a place outside Singapore which is concerned with or in any way related to the bankruptcy, winding up or insolvency of a person. [40/2018]


document_id: pssfna-2002
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Designation of system
content:
3. —(1) The Authority may, by order in the Gazette , designate a system to be a designated system for the purposes of this Act, if the Authority is satisfied that a disruption in the operations of the system may — ( a ) trigger, cause or transmit disruption to other participants; ( b ) trigger or cause systemic disruption to the financial system of Singapore; or ( c ) affect public confidence in the payment systems of Singapore or in the financial system of Singapore. [4/2018] (2) Any order made under subsection (1) — ( a ) must specify the operator and settlement institution of the designated system; and ( b ) has effect until the order is revoked by the Authority. [4/2018]


document_id: pssfna-2002
provision_ref: s4
chapter: PART 1 - PRELIMINARY
section: 4
title: Revocation of designation
content:
4. —(1) The Authority may, by order in the Gazette , revoke the designation of a designated system if — ( a ) the Authority is satisfied that — (i) the designated system has ceased to operate as a system; (ii) the operator of the designated system has knowingly furnished information or documents to the Authority in connection with the designation of the system which is or are false or misleading in any material particular; (iii) the operator or settlement institution of the designated system is in the course of being wound up or otherwise dissolved, whether in Singapore or elsewhere; (iv) the operator or settlement institution of the designated system has entered into a compromise or scheme of arrangement with its creditors, whether in Singapore or elsewhere; or (v) a receiver, receiver and manager, judicial manager or an equivalent officer has been appointed, whether in Singapore or elsewhere, in relation to or in respect of any property of the operator or settlement institution of the designated system; ( b ) the Authority is no longer satisfied that a disruption in the operations of the system may have any effect mentioned in section 3(1)( a ), ( b ) or ( c ); or ( c ) the Authority considers that it is in the public interest to revoke the designation. [4/2018] (2) Subject to subsection (3), the Authority must not revoke a designation without giving the operator of the designated system an opportunity to be heard. (3) The Authority may revoke a designation on any of the grounds described in subsection (1)( a )(iii), (iv) or (v) without giving the operator of the designated system an opportunity to be heard. (4) A revocation of a designation must not operate so as to avoid or affect any transaction cleared or settled in the designated system prior to the revocation or preclude the application, in accordance with section 5(1), of this Act to any such transaction. [4/2018]


document_id: pssfna-2002
provision_ref: s4A
chapter: PART 1 - PRELIMINARY
section: 4A
title: Prohibition against holding out as operator or settlement institution of designated system
content:
4A. —(1) A person must not hold out that the person is an operator or a settlement institution of a designated system, unless — ( a ) the person is an operator or a settlement institution (as the case may be) of a system; and ( b ) the Authority has designated the system to be a designated system under section 3. [4/2018] (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 2 years or to both and, in the case of a continuing offence, to a further fine not exceeding $10,000 for every day or part of a day during which the offence continues after conviction. [4/2018]


document_id: pssfna-2002
provision_ref: s5
chapter: PART 1 - PRELIMINARY
section: 5
title: Application of this Act
content:
5. —(1) This Act applies to all transactions cleared or settled in a designated system, subject to any restrictions that the Authority may by order in the Gazette prescribe. [4/2018] (2) Despite subsection (1), the Authority is exempt from complying with any requirement imposed on a participant, an operator, a settlement institution or a collateral holder of a designated system by section 15A, 15B, 16, 19A or 20A, when the Authority acts in the capacity of a participant, an operator, a settlement institution or a collateral holder of a designated system. [4/2018]


document_id: pssfna-2002
provision_ref: s6
chapter: PART 2 - TRANSACTIONS EFFECTED THROUGH
section: 6
title: Modifications of law of insolvency
content:
6. —(1) The general law of insolvency has effect in relation to — ( a ) transfer orders effected through a designated system; and ( b ) action taken under the Rules of a designated system with respect to the orders, subject to the provisions of this Part. [4/2018] (2) This Part applies in relation to bankruptcy, judicial management and winding up proceedings only in respect of a participant. (3) Even though rights or liabilities arising from transfer orders are or may be dealt with in bankruptcy, judicial management or winding up proceedings, this Part does not apply to the proceedings if they are in respect of any person who is not a participant.


document_id: pssfna-2002
provision_ref: s7
chapter: PART 2 - TRANSACTIONS EFFECTED THROUGH
section: 7
title: Transactions under Rules of designated system are final and irrevocable
content:
7. —(1) This section applies where the Rules of a designated system provide that — ( a ) the transfer of funds into and out of an account of a participant; ( b ) the netting or settlement of any payment obligation; or ( c ) the settlement and transfer of book-entry securities, is final and irrevocable. [4/2018] (2) Despite anything to the contrary in any written law or rule of law, any transfer, netting or settlement referred to in subsection (1) must not be reversed, repaid or set aside and no order is to be made by any court for the rectification or stay of the transfer, netting or settlement. [4/2018]


document_id: pssfna-2002
provision_ref: s8
chapter: PART 2 - TRANSACTIONS EFFECTED THROUGH
section: 8
title: Proceedings of designated system take precedence over law of insolvency
content:
8. —(1) None of the following is to be regarded as to any extent invalid on the ground of inconsistency with the law for distribution of the assets of a person on bankruptcy or winding up, or on the appointment of a receiver, receiver and manager or an equivalent officer over any of the assets of a person: ( a ) a transfer order; ( b ) any disposition of property pursuant to such an order; ( c ) any action taken under the Rules of a designated system. [4/2018] (2) The powers of a relevant office holder and the powers of a court under the law of insolvency must not be exercised in such a way as to prevent or interfere with — ( a ) the netting or settlement of a transfer order in accordance with the Rules of a designated system; or ( b ) any other action taken under the Rules of a designated system. [4/2018] (3) A debt or other liability arising out of a transfer order which is the subject of action taken under default arrangements may not be proved in a bankruptcy or winding up until the completion of the action taken under default arrangements. (4) A debt or other liability which by virtue of subsection (3) may not be proved must not be taken into account for the purposes of any set‑off until the completion of the action taken under default arrangements.


document_id: pssfna-2002
provision_ref: s9
chapter: PART 2 - TRANSACTIONS EFFECTED THROUGH
section: 9
title: Disclaimer of property, restriction on dispositions of property, etc.
content:
9. Without limiting section 8 — ( a ) sections 230, 231, 373 and 374 of the Insolvency, Restructuring and Dissolution Act 2018 do not apply to a transfer order; ( b ) sections 130(1) and 328 of the Insolvency, Restructuring and Dissolution Act 2018 do not apply to a transfer order or any disposition of property pursuant to the order; and ( c ) a court must not make an order under section 66 of the Insolvency, Restructuring and Dissolution Act 2018 in relation to any disposition of property pursuant to a transfer order. [4/2018; 40/2018]


document_id: pssfna-2002
provision_ref: s10
chapter: PART 2 - TRANSACTIONS EFFECTED THROUGH
section: 10
title: Adjustment of prior transactions
content:
10. Without limiting section 8, no order may be made by a court under section 67, 101, 224, 225, 228, 361, 362, 366 or 438 of the Insolvency, Restructuring and Dissolution Act 2018 in relation to a transfer order or any disposition of property pursuant to such an order. [40/2018]


document_id: pssfna-2002
provision_ref: s11
chapter: PART 2 - TRANSACTIONS EFFECTED THROUGH
section: 11
title: Net sum payable on completion of action taken under default arrangements
content:
11. —(1) This section applies with respect to any net sum owed by or to a defaulter on the completion of the action taken under default arrangements. (2) Despite sections 218, 219, 345 and 346 of the Insolvency, Restructuring and Dissolution Act 2018, where a court has made an order for bankruptcy or winding up of a participant or a resolution for the voluntary winding up of a participant has been passed, the net sum referred to in subsection (1) is — ( a ) provable in the bankruptcy or winding up or (as the case may be) payable to the relevant office holder; and ( b ) taken into account, where appropriate, under section 219 or 346 of the Insolvency, Restructuring and Dissolution Act 2018. [40/2018]


document_id: pssfna-2002
provision_ref: s12
chapter: PART 2 - TRANSACTIONS EFFECTED THROUGH
section: 12
title: Transfer orders entered into designated system after insolvency
content:
12. This Part does not apply in relation to any transfer order given by a participant which is entered into a designated system after the expiry of one business day after — ( a ) a court made an order for bankruptcy, judicial management or winding up in respect of the participant; ( b ) a resolution for the participant to be placed under the judicial management of a judicial manager was passed under section 94(11) of the Insolvency, Restructuring and Dissolution Act 2018; or ( c ) a resolution for the voluntary winding up of the participant was passed. [4/2018; 40/2018]


document_id: pssfna-2002
provision_ref: s13
chapter: PART 3 - NETTING
section: 13
title: Netting
content:
13. Despite any provision of the law of insolvency, if a court has made an order for bankruptcy or winding up of a participant of a designated system or a resolution for the voluntary winding up of the participant has been passed — ( a ) the operator of the designated system may effect the netting of all obligations owed to or by the participant incurred up to and including one business day after the court made the order for bankruptcy or winding up of the participant or the resolution for the voluntary winding up of the participant was passed; ( b ) the obligations that are netted are to be disregarded in the bankruptcy or winding up proceedings; ( c ) any net obligation owed to or by the participant that has not been discharged — (i) is payable to the participant and may be recovered for the benefit of the creditors; or (ii) is provable in the bankruptcy or winding up, as the case may be; and ( d ) the netting made by the operator of the designated system and any payment made by the participant pursuant to the netting is not voidable in the bankruptcy or winding up proceedings. [4/2018]


document_id: pssfna-2002
provision_ref: s14
chapter: PART 4 - MISCELLANEOUS
section: 14
title: Law of insolvency in other jurisdictions
content:
14. Despite any written law or rule of law, a court is not to recognise or give effect to — ( a ) an order of a court exercising jurisdiction under the law of insolvency in a place outside Singapore; or ( b ) an act of a person appointed in a place outside Singapore to perform a function under the law of insolvency there, insofar as the making of the order or doing of the act would be prohibited under this Act for a court in Singapore or a relevant office holder.


document_id: pssfna-2002
provision_ref: s15
chapter: PART 4 - MISCELLANEOUS
section: 15
title: Preservation of rights, etc.
content:
15. —(1) Except to the extent that it expressly provides, this Act does not operate to limit, restrict or otherwise affect — ( a ) any right, title, interest, privilege, obligation or liability of a person resulting from the underlying transaction in respect of a transfer order which has been entered into a designated system; or ( b ) any investigation, legal proceeding or remedy in respect of any such right, title, interest, privilege, obligation or liability. (2) Nothing in subsection (1) is to be construed to require — ( a ) the unwinding of any netting done by the operator of a designated system, whether pursuant to its default arrangements or otherwise; ( b ) the revocation of any transfer order given by a participant which is entered into a designated system; or ( c ) the reversal of a payment or settlement made under the Rules of a designated system. [4/2018]


document_id: pssfna-2002
provision_ref: s15A
chapter: PART 4 - MISCELLANEOUS
section: 15A
title: Provision of information to Authority
content:
15A. —(1) If the Authority is of the opinion that it requires any information or statement for the proper discharge of its functions under this Act, the Authority may by written notice, require any of the following persons (each called in this section a relevant person) to provide to the Authority that information or statement within such time and in such manner as the Authority may specify: ( a ) any participant; ( b ) any operator of a designated system, or any person acting on behalf of that operator; ( c ) any settlement institution of a designated system. [4/2018] (2) Any relevant person to whom the Authority issues a notice under subsection (1) must comply with the notice. [4/2018] (3) Any relevant person who without reasonable excuse contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $150,000 and, in the case of a continuing offence, to a further fine not exceeding $15,000 for every day or part of a day during which the offence continues after conviction. [4/2018] (4) Any relevant person who in purported compliance with a notice under subsection (1) furnishes to the Authority any information or statement that is false or misleading in a material particular, and that the relevant person knows is false or misleading in a material particular, or is reckless as to whether it is so, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $150,000. [4/2018] (5) Where a relevant person is guilty of an offence under subsection (3) or (4), any individual who is charged with the duty of securing the relevant person’s compliance with the applicable subsection, and is in a position to discharge that duty, shall also be guilty of an offence and shall be liable on conviction — ( a ) if the individual committed the offence wilfully, to a fine not exceeding $125,000 or to imprisonment for a term not exceeding 12 months or to both; or ( b ) if the individual did not commit the offence wilfully, to a fine not exceeding $125,000. [4/2018] (6) Any relevant person who fails to take reasonable care to ensure the accuracy of any information or statement furnished to the Authority in purported compliance with a notice under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $15,000. [4/2018]


document_id: pssfna-2002
provision_ref: s15B
chapter: PART 4 - MISCELLANEOUS
section: 15B
title: Obligation to notify Authority of certain events
content:
15B. —(1) Subject to subsection (2), a person (being a participant, an operator, a settlement institution or a collateral holder of a designated system) must notify the Authority of the occurrence of any event mentioned in the following paragraphs, as soon as practicable after the occurrence of that event: ( a ) the person becomes, or is likely to become, insolvent or unable to meet the person’s obligations (whether financial, statutory, contractual or otherwise); ( b ) any other event in relation to the person, being an event that is prescribed by regulations made under section 20 or specified in written directions issued under section 20A. [4/2018] (2) The person need not notify the Authority under subsection (1) of the occurrence of an event mentioned in subsection (1)( a ), if the person has already notified the Authority, under any other written law administered by the Authority, of the occurrence of that event. [4/2018] (3) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $200,000. [4/2018]


document_id: pssfna-2002
provision_ref: s16
chapter: PART 4 - MISCELLANEOUS
section: 16
title: Obligation to notify operator of designated system of insolvency
content:
16. —(1) A participant must notify the operator of a designated system as soon as practicable after the occurrence of any of the following events: ( a ) the making of an order for bankruptcy, judicial management or winding up of the participant; ( b ) the passing of a resolution for the participant to be placed under the judicial management of a judicial manager under section 94(11) of the Insolvency, Restructuring and Dissolution Act 2018; ( c ) the passing of a resolution for the voluntary winding up of the participant. [40/2018] (2) Any participant who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000. (3) A participant does not contravene subsection (1) if — ( a ) the participant took reasonable steps to comply with that subsection; or ( b ) the operator of the designated system was already aware of the relevant event referred to in subsection (1)( a ), ( b ) or ( c ) by the time the participant was required to notify the operator under that subsection. [40/2018]


document_id: pssfna-2002
provision_ref: s17
chapter: PART 4 - MISCELLANEOUS
section: 17
title: Composition of offences
content:
17. —(1) The Authority may compound any offence under this Act that is prescribed as a compoundable offence by collecting from any person reasonably suspected of having committed the offence a sum of money not exceeding half of the amount of the maximum fine prescribed for that offence. [4/2018] (2) On payment of the sum of money, no further proceedings may be taken against that person in respect of the offence. (3) The Authority may make regulations to prescribe the offences which may be compounded. (4) All sums collected under this section must be paid into the Consolidated Fund. [4/2018]


document_id: pssfna-2002
provision_ref: s17A
chapter: PART 4 - MISCELLANEOUS
section: 17A
title: Offences by corporations
content:
17A. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that — ( a ) an officer, employee or agent of the corporation engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the officer, employee or agent had that state of mind, is evidence that the corporation had that state of mind. [4/2018] (2) Where a corporation commits an offence under this Act, a person — ( a ) who is — (i) an officer of the corporation; or (ii) an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or (iii) knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the corporation, and shall be liable on conviction to be punished accordingly. [4/2018] (3) A person mentioned in subsection (2) may rely on a defence that would be available to the corporation if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the corporation would bear. [4/2018] (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence. [4/2018] (5) To avoid doubt, subsection (2) also does not affect the liability of the corporation for an offence under this Act, and applies whether or not the corporation is convicted of the offence. [4/2018] (6) In this section — “corporation” includes a limited liability partnership within the meaning of section 2(1) of the Limited Liability Partnerships Act 2005; “officer”, in relation to a corporation, means any director, partner, chief executive, manager, secretary or other similar officer of the corporation, and includes — ( a ) any person purporting to act in any such capacity; and ( b ) for a corporation whose affairs are managed by its members, any of those members as if the member were a director of the corporation; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose. [4/2018]


document_id: pssfna-2002
provision_ref: s17B
chapter: PART 4 - MISCELLANEOUS
section: 17B
title: Offences by unincorporated associations or partnerships
content:
17B. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that — ( a ) an employee or agent of the unincorporated association or the partnership engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the employee or agent had that state of mind, is evidence that the unincorporated association or partnership had that state of mind. [4/2018] (2) Where an unincorporated association or a partnership commits an offence under this Act, a person — ( a ) who is — (i) an officer of the unincorporated association or a member of its governing body; (ii) a partner in the partnership; or (iii) an individual involved in the management of the unincorporated association or partnership and in a position to influence the conduct of the unincorporated association or partnership in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the unincorporated association or partnership; or (iii) knew or ought reasonably to have known that the offence by the unincorporated association or partnership (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the unincorporated association or partnership, and shall be liable on conviction to be punished accordingly. [4/2018] (3) A person mentioned in subsection (2) may rely on a defence that would be available to the unincorporated association or partnership if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the unincorporated association or partnership would bear. [4/2018] (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence. [4/2018] (5) To avoid doubt, subsection (2) also does not affect the liability of an unincorporated association or a partnership for an offence under this Act, and applies whether or not the unincorporated association or partnership is convicted of the offence. [4/2018] (6) In this section — “officer”, in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, and includes — ( a ) any person holding a position analogous to that of president, secretary or member of a committee of the unincorporated association; and ( b ) any person purporting to act in any such capacity; “partner” includes a person purporting to act as a partner; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose. [4/2018]


document_id: pssfna-2002
provision_ref: s17C
chapter: PART 4 - MISCELLANEOUS
section: 17C
title: Protection from liability
content:
17C. —(1) No liability shall be incurred by a relevant person for anything done (including any statement made) or omitted to be done with reasonable care and in good faith in the execution or purported execution of any function, duty or power of that relevant person under this Act or under the Rules of a designated system. [4/2018] (2) In this section — “officer”, in relation to an operator, a settlement institution or a collateral holder of a designated system, means any director, partner, chief executive, manager, secretary or other similar officer of that operator, settlement institution or collateral holder; “relevant person” means — ( a ) an operator, a settlement institution or a collateral holder of a designated system; or ( b ) any officer or employee of an operator, a settlement institution or a collateral holder of a designated system. [4/2018]


document_id: pssfna-2002
provision_ref: s18
chapter: PART 4 - MISCELLANEOUS
section: 18
title: Jurisdiction of District Court
content:
18. Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court has jurisdiction to try any offence under this Act and has power to impose the full penalty or punishment in respect of the offence.


document_id: pssfna-2002
provision_ref: s19
chapter: PART 4 - MISCELLANEOUS
section: 19
title: Appointment of assistants
content:
19. —(1) Subject to subsection (2), the Authority may appoint any of its officers to exercise any of its powers or perform any of its functions or duties under this Act, either generally or in any particular case, except — ( a ) the power of appointment conferred by this subsection; and ( b ) the power to make subsidiary legislation. [4/2018] (2) The Authority may appoint one or more of its officers to exercise — ( a ) the power under section 20B(2) to grant an exemption to a particular person; or ( b ) the power under section 20B(3) to revoke an exemption granted under section 20B(2), or to add to, vary or revoke any condition of the exemption. [4/2018] [Act 5 of 2025 wef 09/03/2025] (2A) An appointment under subsection (2) must be published in the Gazette . [Act 5 of 2025 wef 09/03/2025] (3) Any officer appointed by the Authority under subsection (1) or (2) is deemed to be a public servant for the purposes of the Penal Code 1871. [4/2018]


document_id: pssfna-2002
provision_ref: s19A
chapter: PART 4 - MISCELLANEOUS
section: 19A
title: Power of Authority to approve Rules of designated system
content:
19A. —(1) An operator, a settlement institution or a collateral holder of a designated system must, before implementing or amending any Rules of the designated system, obtain the written approval of the Authority to do so. [4/2018] (2) An application for approval under subsection (1) — ( a ) must be made in such form and manner as the Authority may specify in a written direction issued under section 20A(1); and ( b ) must be accompanied by a written legal opinion that — (i) is given by a legal practitioner who is any of the following individuals, and whom the Authority is satisfied is qualified to give that opinion: (A) an advocate and solicitor; (B) a foreign lawyer as defined in section 2(1) of the Legal Profession Act 1966; (C) a legal counsel as defined in section 3(7)( a ) of the Evidence Act 1893; and (ii) certifies that the proposed implementation or amendment of the Rules of the designated system will satisfy the criteria mentioned in subsection (3)( a ). [4/2018] (3) The Authority may, when determining whether to grant its written approval under subsection (1), have regard to — ( a ) any criteria that may be prescribed in regulations made under section 20 or specified in written directions issued under section 20A; and ( b ) any other matter that the Authority considers relevant. [4/2018] (4) The Authority must not refuse any application for approval under subsection (1) without giving the applicant an opportunity to be heard. [4/2018] (5) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $200,000 and, in the case of a continuing offence, to a further fine not exceeding $20,000 for every day or part of a day during which the offence continues after conviction. [4/2018] (6) Where any Rules of a designated system are implemented before 6 June 2018 by any operator, settlement institution or collateral holder of the designated system, those Rules are deemed by this subsection to be implemented with the written approval of the Authority under subsection (1). [4/2018]


document_id: pssfna-2002
provision_ref: s20
chapter: PART 4 - MISCELLANEOUS
section: 20
title: Power to make regulations
content:
20. —(1) The Authority may make any regulations that may be necessary or expedient for carrying out the purposes and provisions of this Act and for prescribing anything that may be required or authorised to be prescribed by this Act. (2) Without limiting subsection (1), the Authority may make regulations for the purpose of ensuring the integrity of, and the fair and orderly conduct of, designated systems. [4/2018] (3) Regulations made under this section may provide — ( a ) that a contravention of any provision of those regulations shall be an offence; and ( b ) for a penalty not exceeding a fine of $150,000 for each offence. [4/2018]


document_id: pssfna-2002
provision_ref: s20A
chapter: PART 4 - MISCELLANEOUS
section: 20A
title: Power to issue written directions
content:
20A. —(1) The Authority may, for any of the following reasons, issue written directions, either of a general nature or of a specific nature, to any person or class of persons specified in subsection (2): ( a ) the Authority thinks it is necessary or expedient for ensuring the integrity and proper management of a designated system; ( b ) the Authority thinks it is necessary or expedient for the effective administration of this Act; ( c ) the Authority thinks it is otherwise in the interests of the public or a section of the public. [4/2018] (2) If the Authority issues any written direction under subsection (1) to any of the following persons or classes of persons, that person or class of persons must comply with that direction: ( a ) any participant or class of participants of a designated system; ( b ) any operator or class of operators of a designated system; ( c ) any settlement institution or class of settlement institutions of a designated system; ( d ) any collateral holder or class of collateral holders of a designated system. [4/2018] (3) Without limiting subsection (1), a written direction issued under that subsection may relate to any of the following matters: ( a ) the appropriate actions to be taken by any person specified in subsection (2), or by any person belonging to a class of persons specified in subsection (2), in relation to that person’s business; ( b ) the Rules of a designated system; ( c ) the conditions that will apply if any function of an operator or a settlement institution of a designated system is outsourced. [4/2018] (4) A written direction issued under subsection (1) need not be published in the Gazette . [4/2018] (5) The Authority may at any time vary or revoke any written direction issued under subsection (1). [4/2018] (6) Any person who fails to comply with a written direction issued under subsection (1) to that person, or to a class of persons to whom that person belongs, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $150,000 and, in the case of a continuing offence, to a further fine not exceeding $15,000 for every day or part of a day during which the offence continues after conviction. [4/2018]


document_id: pssfna-2002
provision_ref: s20B
chapter: PART 4 - MISCELLANEOUS
section: 20B
title: Exemption
content:
20B. —(1) The Authority may, by regulations made under section 20, exempt any person or class of persons from all or any of the provisions of this Act, subject to any conditions that may be prescribed in those regulations. [4/2018] (2) The Authority may, on the application of any person, and if the Authority considers it appropriate to do so in the circumstances of the case, by written notice exempt that person, subject to any conditions that the Authority may specify by written notice, from — ( a ) all or any of the provisions of this Act; and ( b ) any requirement that — (i) is imposed by the Authority under this Act; or (ii) is specified in any written direction issued under section 20A(1). [4/2018] (3) The Authority may at any time, by written notice — ( a ) revoke any exemption granted under subsection (2); or ( b ) add to, vary or revoke any condition of such an exemption imposed under subsection (2) or this paragraph. [4/2018] (4) An exemption granted under subsection (2), and every other written notice under this section, need not be published in the Gazette . [4/2018]


document_id: pssfna-2002
provision_ref: s21
chapter: PART 4 - MISCELLANEOUS
section: 21
title: Settlement system deemed to be designated system under this Act
content:
21. A settlement system operated by the Authority under the repealed section 59A of the Banking Act 1970 immediately before 9 December 2002 is deemed to be a designated system under this Act.


document_id: pta-1915
provision_ref: s2
section: 2
title: Interpretation
content:
2. In this Act, unless there is something repugnant in the subject or context — “Board” means the Investment Board mentioned in section 13; “Common Fund” means the Common Fund mentioned in section 10; “expenses” includes costs and charges; “letters of administration” means letters of administration of the estate and effects of a deceased person, whether general or with a will annexed, or limited either in time or otherwise; “private trustee” means a trustee other than the Public Trustee; “Reserve Fund” means the fund established under section 15A; “trust” includes an executorship or administratorship, and “trustee” is to be construed accordingly; “trust property” includes all property in the possession or under the control wholly or partly of the Public Trustee by virtue of any trust. [44/2014] Establishment of Public Trustee


document_id: pta-1915
provision_ref: s3
section: 3
title: Minister to appoint Public Trustee
content:
3. —(1) The Minister may appoint a fit person to the office of Public Trustee, who is to hold office during the Minister’s pleasure, and receive such salary or fees, and be appointed on such terms, as the Minister determines. [7/1997] (2) The Minister may appoint such fit and proper persons to be Deputy Public Trustees, Assistant Public Trustees and other officers of the Public Trustee as the Minister considers necessary for the purposes of this Act. [44/2014] (3) The Deputy Public Trustees, Assistant Public Trustees and other officers of the Public Trustee are to hold office on such terms as the Minister may determine. [44/2014] (4) Any reference in this Act or in any other written law to officer or officers of the Public Trustee includes a reference to a Deputy Public Trustee and an Assistant Public Trustee. [44/2014] Corporation sole (5) The Public Trustee is a corporation sole under that name, with perpetual succession and an official seal, and may sue and be sued under the above name like any other corporation sole. Remuneration (6) The salary or remuneration of the Public Trustee and the officers of the Public Trustee and such other expenses of executing the office of the Public Trustee or otherwise carrying this Act into effect as are sanctioned by the Minister are to be paid out of the Consolidated Fund. [7/1997] (7) The Public Trustee and every officer of the Public Trustee is declared to be a public servant within the meaning of the Penal Code 1871.


document_id: pta-1915
provision_ref: s4
section: 4
title: General powers and duties of Public Trustee
content:
4. —(1) Subject to and in accordance with this Act and the rules made under this Act, the Public Trustee may — ( a ) act in the administration of estates; ( b ) act as an ordinary trustee; and ( c ) be appointed trustee by a court of competent jurisdiction. [27/2012] (2) In addition to the powers and duties under subsection (1), the Public Trustee may — ( a ) undertake any functions and duties relating to victims of motor accidents and their claims to compensation that the Minister may assign to the Public Trustee; ( b ) be appointed as a deputy by the court under the Mental Capacity Act 2008 with powers and duties conferred or imposed under that Act in relation to the property and affairs of a person who lacks capacity; ( c ) undertake the role, functions and duties of the Public Trustee set out in the Deposit Insurance and Policy Owners’ Protection Schemes Act 2011; and ( d ) undertake any functions and duties relating to bona vacantia arising from the death of natural persons that the Minister may assign to the Public Trustee. [22/2008; 15/2011; 27/2012; 27/2014] (3) Subject to and in accordance with this Act and the rules made under this Act, the Public Trustee — ( a ) may act either alone or jointly with any person or body of persons in any capacity to which he or she is appointed pursuant to this Act; and ( b ) has all the same powers, duties and liabilities, and is entitled to the same rights and immunities and is subject to the control and orders of the court, as a private trustee acting in the same capacity. (4) The Public Trustee may decline, either absolutely or except on the prescribed conditions, to accept any trust, but must not decline to accept any trust on the ground only of the small value of the trust property. (5) The Public Trustee must not accept — ( a ) any trust which involves the management or carrying on of any business, except in the cases in which the Public Trustee is authorised to do so by rules made under this Act; ( b ) any trust under a deed of arrangement for the benefit of creditors; or ( c ) the administration of any estate that the Public Trustee knows or believes to be insolvent. (6) Subject to any conditions or restrictions imposed by the Minister in writing, the Public Trustee may authorise in writing any Deputy Public Trustee or Assistant Public Trustee to exercise all or any of the powers, and perform all or any of the duties, of the Public Trustee conferred by or under any written law, except this power of authorisation. [44/2014] (7) Every Deputy Public Trustee or Assistant Public Trustee who is authorised under subsection (6) to exercise any power or perform any duty of the Public Trustee must, when exercising that power or performing that duty, comply with the directions of the Public Trustee. [44/2014] (8) Any reference in this Act or in any other written law to the Public Trustee includes a reference to a Deputy Public Trustee and an Assistant Public Trustee authorised under subsection (6), unless the context otherwise requires. [44/2014] (9) Subject to the sanction of and any direction given by the Board, the Public Trustee may authorise any person to be his or her agent to carry out any of his or her functions under section 10 and the rules made for the purpose of that section. [44/2014]


document_id: pta-1915
provision_ref: s5
section: 5
title: Public Trustee may represent minor in certain cases
content:
5. —(1) The Public Trustee or any other person may apply to the court by originating application or summons, as appropriate, for the Public Trustee to be appointed to act as litigation representative of any minor for the purpose of instituting any suit or proceeding in the name of the minor. [42/2005; 44/2014] [Act 25 of 2021 wef 01/04/2022] (2) In any suit or proceeding in which a minor is a party or to which it becomes necessary to add a minor as a party, the court may, on its own motion or on the application of the Public Trustee or any other person, appoint the Public Trustee to act as litigation representative of the minor in the suit or proceeding. [44/2014] (3) A court is to consider the views of the Public Trustee before deciding whether to appoint the Public Trustee as litigation representative of a minor — ( a ) on the application of a person other than the Public Trustee under subsection (1); ( b ) on its own motion under subsection (2); or ( c ) on the application of a person other than the Public Trustee under subsection (2). [44/2014] (4) The court must not make any order under this section unless provision is made to the satisfaction of the court for the payment of the costs of the Public Trustee as between solicitor and client and for the payment of any costs which may be awarded against the Public Trustee or directed to be paid by the Public Trustee. (5) In any suit or proceeding in which the Public Trustee is appointed under this section to act for a minor, no costs are recoverable from the Public Trustee personally or from the Government. (6) In this section, “suit” means an action for the administration of the estate of any deceased person or of a trust, and “proceeding” means a proceeding under Order 32 of the Rules of Court 2021 (administration and similar actions). [5/2014] [Act 31 of 2022 wef 01/11/2022]


document_id: pta-1915
provision_ref: s6
section: 6
title: Administration of small estates
content:
6. —(1) Any person who in the opinion of the Public Trustee would be entitled to apply to the court for an order for the administration of an estate, the gross capital value of which is proved to the satisfaction of the Public Trustee to be less than the prescribed amount, may apply to the Public Trustee to administer the estate, and where any such application is made, and it appears to the Public Trustee that the persons beneficially entitled are persons of small means, the Public Trustee must administer the estate, unless the Public Trustee sees good reason for refusing to do so. [44/2014] (2) On the Public Trustee undertaking, by written declaration signed and sealed by him or her, to administer the estate, the trust property vests, by virtue of this Act, in the Public Trustee. [44/2014] (3) As from such vesting, any trustee entitled under the trust to administer the estate is discharged from all liability attaching to the administration, except in respect of past acts. Administrative powers (4) For the purposes of the administration, the Public Trustee may exercise the administrative powers and authorities of the court that are conferred on him or her by rules made under this Act, subject to any conditions that are imposed by the rules. Rules (5) Rules may be made under this Act for enabling the Public Trustee to take the opinion of the court on any question arising in the course of any administration without judicial proceedings, and otherwise for making the procedure under this section simple and inexpensive. (6) Where proceedings have been instituted in any court for the administration of an estate, the court may order the Public Trustee to administer the estate, subject to any directions that the court may give, where it appears to the court that — ( a ) by reason of the small value of the estate, the estate can be more economically administered by the Public Trustee than by any other person; or ( b ) for any other reason, it is expedient that the estate should be administered by the Public Trustee instead of any other person. [44/2014] (7) The court must, before making any order under subsection (6), consider the views of the Public Trustee on the matter. [44/2014] (8) Where the court makes an order under subsection (6), this section applies as if the Public Trustee has given an undertaking under subsection (2) to administer the estate. [44/2014] (9) Where any trust money (forming part of an estate administered by the Public Trustee under this section) which is not included in the Common Fund is normally insufficient to earn bank interest if kept in a bank current account, the money may be kept in a general banking account or deposited in any bank and any interest allowed by the bank must be paid into the Consolidated Fund. [44/2014]


document_id: pta-1915
provision_ref: s7
section: 7
title: Appointment of Public Trustee to be trustee, executor, etc.
content:
7. —(1) Subject to subsection (4), a testator, a settlor or a court may appoint the Public Trustee by that name, or by any sufficient description, as if the Public Trustee were a private trustee — ( a ) to be trustee of any will, settlement or other instrument creating a trust; or ( b ) to perform any trust or duty belonging to a class which the Public Trustee is authorised by rules made under this Act to accept. [44/2014] (2) This section applies regardless of when the will, settlement or other instrument creating the trust or duty was made or came into operation. [44/2014] (3) The Public Trustee may be appointed under subsection (1) — ( a ) as an original trustee; or ( b ) as a new trustee in place of or in addition to one or more trustees. [44/2014] (4) No appointment under subsection (1) has effect unless the Public Trustee has given his or her written consent to the appointment. [44/2014] (5) Where a court wishes to appoint the Public Trustee under subsection (1), the court must direct that an application for the written consent of the Public Trustee required under subsection (4) be made by such person seeking the appointment of a trustee by the court as the court considers fit. [44/2014] (6) Where no written consent has been given by the Public Trustee before his or her appointment, the Public Trustee may, at any time after he or she knows of the fact of his or her appointment, act as if the Public Trustee had given his or her written consent. [44/2014] (7) Where the Public Trustee has been appointed a trustee of any trust, a co‑trustee may retire from the trust under and in accordance with the provisions of the Trustees Act 1967 but without such consent as is required by that Act, even if the Public Trustee becomes the sole trustee upon the retirement. [44/2014] Contrary provisions in trust instrument (8) The Public Trustee is not to be so appointed either as a new or additional trustee where the will, settlement or other instrument creating the trust or duty contains a direction to the contrary, unless the court orders otherwise. Notice to beneficiaries (9) Notice of any proposed appointment of the Public Trustee, either as a new or additional trustee, must, where practicable, be given in the prescribed manner to all persons beneficially interested who are resident in Singapore and whose addresses are known to the persons proposing to make the appointment, or, if the beneficiaries are infants, to their guardians. (10) If any person who has been given notice under subsection (9) applies to the court within 21 days from the receipt of the notice, the court may, if having regard to the interests of all the beneficiaries it considers it expedient to do so, make an order prohibiting the appointment being made. (11) The failure to give the notice under subsection (9) does not invalidate the appointment.


document_id: pta-1915
provision_ref: s8
section: 8
title: Granting probate to Public Trustee
content:
8. —(1) If, pursuant to any rule under this Act, the Public Trustee is authorised to accept by that name probates of wills or letters of administration, the court having jurisdiction to grant probate of a will or letters of administration may grant such probate or letters to the Public Trustee by that name. (2) For the purpose of subsection (1), the court is to consider the Public Trustee to be equally entitled in law with any other person or class of persons to obtain the grant of letters of administration except that the consent or citation of the Public Trustee will not be required for the grant of letters of administration to any other person, and that, as between the Public Trustee and the widower, widow or next of kin of the deceased, the widower, widow or next of kin is to be preferred, unless good cause is shown to the contrary. (3) An executor who has obtained probate or an administrator who has obtained letters of administration may, even if he or she has already acted in the administration of the deceased’s estate in part, apply to the court to sanction the transfer of the estate to the Public Trustee for administration either solely or jointly with the continuing executors or administrators, if any. [44/2014] (4) Any executor or administrator who wishes to apply to the court for a transfer of the estate to the Public Trustee under subsection (3) must, before making such an application, obtain the Public Trustee’s written consent. [44/2014] (5) Before hearing an application made under subsection (3), the court may direct that notice of the hearing be given, in such manner as it considers fit, to any person beneficially interested in the deceased’s estate. [44/2014] (6) The court hearing an application made under subsection (3) may sanction the transfer of the deceased’s estate to the Public Trustee for administration, either solely or jointly with the continuing executors or administrators, if any. [44/2014] (7) Upon the court making an order under subsection (6), the Public Trustee has all the powers of the executor or administrator from whom the estate is transferred. [44/2014] (8) The court may, on the application of any person beneficially interested in a deceased’s estate, with the written consent of the Public Trustee obtained by the person and upon proof of sufficient cause, appoint the Public Trustee in place of all or any one or more of the existing executors or administrators. [44/2014] (9) Upon the court making an order under subsection (8), the Public Trustee has all the powers of the executor or administrator the Public Trustee replaces. [44/2014] (10) The executor or administrator mentioned in subsection (3), or an executor or administrator replaced under an order under subsection (8), is not in any way liable in respect of any act done or default made in relation to the estate occurring after the date of an order under subsection (6) or (8) (as the case may be), other than the act or default of himself or herself or of other persons for whose conduct he or she is in law responsible. [44/2014] 9. [ Repealed by Act 44 of 2014 ]


document_id: pta-1915
provision_ref: s10
section: 10
title: Common Fund
content:
10. —(1) All capital moneys available for investment which come into the hands of the Public Trustee are to be placed in a fund known as the Common Fund. [44/2014] (2) Any credit balance at the date immediately before 31 December 2014 in the common fund mentioned in section 10(1) of this Act in force immediately before 31 December 2014 is transferred to the Common Fund, and constitutes its credit balance on 31 December 2014. [44/2014] (3) The Public Trustee may from time to time invest all moneys in the Common Fund in any investments permitted by law for the investment of trust funds. [44/2014] (4) The Public Trustee must not make any investment on account of the Common Fund, or dispose of any investment made on account of the Common Fund, without the sanction of the Board. [44/2014] (5) The Board may grant the sanction mentioned in subsection (4) with reference to any class or description of investments and upon such conditions as the Board may specify. [44/2014] (6) Subject to section 15A(4), all income received from the investments of capital moneys in the Common Fund is to be credited to the Common Fund. [44/2014] (7) Any investments of capital moneys belonging to any estate in the hands of the Public Trustee may, subject to the following subsections and section 11, be taken over and included in the Common Fund. [44/2014] (8) All investments taken over under subsection (7) are to be taken over at their market value at the date of the taking over less any interest accrued at that date. [44/2014] (9) No investment may be taken over under subsection (7) unless — ( a ) the investment is one which is permitted by law for the investment of trust funds; ( b ) the taking over of the investment is sanctioned by the Board; and ( c ) the Board is of the opinion that the investment is and is likely to continue to be readily realisable. [44/2014] (10) For the purposes of this section, interest is to accrue from day to day, and is apportionable in respect of time. [44/2014] (11) Any investment made on account of the Common Fund or taken over and included in the Common Fund is not made or held on account of and does not belong to any particular estate. [44/2014] (12) To avoid doubt, it is declared that section 7(4) of the Financial Procedure Act 1966 does not — ( a ) restrict the investment of any moneys included in or forming part of the Common Fund; or ( b ) preclude any investments permitted by law for the investment of trust funds from being taken over under subsection (7). [2/2012; 44/2014]


document_id: pta-1915
provision_ref: s11
section: 11
title: What are not to be included in Common Fund
content:
11. —(1) The following are not to be included in or form part of the Common Fund: ( a ) moneys expressly or by necessary implication forbidden to be included in the Common Fund or directed to be invested in investments other than those permitted by law for the investment of trust funds; ( b ) investments held by the Public Trustee which have not been taken over under section 10(7). [44/2014] (2) Section 16 does not apply to the moneys and investments mentioned in subsection (1). (3) Nothing in this section is deemed to limit or restrict the liability of the Consolidated Fund under section 17.


document_id: pta-1915
provision_ref: s12
section: 12
title: Frequency of calculation and income payable to estates
content:
12. —(1) The Board must determine a schedule of regular periods in each year (each called a basis period) for the purpose of calculating and paying to the relevant estates the income earned during each basis period from the investment of the Common Fund. [44/2014] (2) The Public Trustee must, no later than the 45th day after the last day of each basis period determined under subsection (1), by notification in the Gazette , specify the income payable to the respective estates for each basis period, expressed as a rate of return on the investment of the Common Fund during that basis period. [44/2014]


document_id: pta-1915
provision_ref: s12A
section: 12A
title: Manner of calculating and paying income to estates
content:
12A. —(1) The income payable to an estate the moneys of which form part of the Common Fund and which are subject to investment during any part of a basis period, is the total of the prescribed amount for every day in the same basis period in which moneys in the estate are subject to investment. [44/2014] (2) In subsection (1), “prescribed amount”, in relation to any day in a basis period, means where — ( a ) Y is the distributable sum for the basis period; ( b ) V E is the amount of money from the estate which is subject to investment on that day; ( c ) V CF is the amount of money in the Common Fund which is subject to investment on that day; and ( d ) V Agg is the aggregate value of V CF for all days in the basis period in which moneys in the Common Fund are subject to investment. [44/2014] (3) In subsections (1) and (2), moneys are subject to investment if they have been invested, and the investment has not been sold or liquidated. [44/2014] (4) The income payable to an estate which is ascertained in accordance with subsection (1), after rounding down to the nearest cent, must be distributed to the estate no later than the 45th day after the last day of the basis period to which the income relates. [44/2014] (5) Any part of the income which is not distributed as a result of the rounding down under subsection (4) must be carried forward for distribution in the next basis period. [44/2014] (6) In this section — “distributable sum”, in relation to a basis period, means the income earned in the basis period from all investments made on account of the Common Fund, including — ( a ) any transfers from the Reserve Fund which are made or to be made in accordance with rules made for the purposes of section 15A(3), for the purpose of supplementing that distributable sum; and ( b ) any undistributed income carried from the immediately preceding basis period in accordance with subsection (5), less any lawful charges, and any moneys or income which is or is to be transferred and credited to the Reserve Fund under section 15A(4) during the same basis period or before the expiry of the 45th day after the last day of that basis period; “lawful charges” includes — ( a ) any fees chargeable by the Public Trustee upon the receipt of income earned during the basis period in question from investments of the Common Fund; and ( b ) any expenses incurred in the basis period in question by the Public Trustee in respect of the investments of the Common Fund by the Public Trustee. [44/2014]


document_id: pta-1915
provision_ref: s13
section: 13
title: Constitution of Investment Board
content:
13. —(1) A board called the Investment Board is established. [44/2014] (2) The members of the Board are — ( a ) a Permanent Secretary to the Ministry of Law, as chairperson; ( b ) the Public Trustee; and ( c ) 3 other persons to be appointed from time to time by the Minister, of whom at least one must be a public officer (called appointed members). [44/2014] (3) The appointed members of the Board hold office for such period and on such terms and conditions as the Minister may determine. [44/2014] (4) Any appointed member of the Board may resign by giving written notice to the Minister. [44/2014] (5) The Minister may at any time revoke the appointment of any appointed member of the Board. [44/2014] (6) If an appointed member of the Board dies, resigns, has his or her appointment revoked by the Minister under subsection (5) or otherwise vacates his or her office before the expiry of the term of his or her appointment, the Minister may appoint any other person to fill the vacancy for so long as the member in whose place that person is appointed would have held office. [44/2014] (7) The chairperson and 2 other members of the Board form a quorum. [44/2014] (8) The Board may make by-laws for the control of its business and proceedings. 14. [ Repealed by Act 44 of 2014 ]


document_id: pta-1915
provision_ref: s15
section: 15
title: Persons not obliged to enquire whether dealing sanctioned
content:
15. No person dealing with the Public Trustee in the matter of the sale or purchase of any investment is under any obligation to enquire whether the sale or purchase has received the Board’s sanction.


document_id: pta-1915
provision_ref: s15A
section: 15A
title: Reserve Fund
content:
15A. —(1) There is to be a fund called the Reserve Fund. [44/2014] (2) Any credit balance at the date immediately before 31 December 2014 in the reserve fund mentioned in section 14(4) of this Act in force immediately before 31 December 2014 is transferred to the Reserve Fund, and constitutes its credit balance on 31 December 2014. [44/2014] (3) The Reserve Fund is to be under the control of the Board and may be dealt with by the Board in such manner as may be prescribed. [44/2014] (4) The following moneys may, with the Board’s sanction, be transferred and credited to the Reserve Fund: ( a ) such capital gains from the disposal of such investment or class or description of investments made on account of the Common Fund as the Board may determine to be reasonable — (i) to meet any possible future shortfall in the Common Fund arising from losses on any investment made on account of the Common Fund; and (ii) to supplement the distributable sum for a basis period mentioned in section 12A in the event that — (A) losses are incurred during the basis period on any investment made on account of the Common Fund; or (B) there is no income earned during the basis period from investments made on account of the Common Fund; ( b ) such amount of the income on such investment of moneys in the Common Fund as the Board may determine, for the purpose of meeting any known or expected shortfall in the Common Fund arising from the disposal of that investment. [44/2014]


document_id: pta-1915
provision_ref: s16
section: 16
title: Government guarantee in regard to moneys included in Common Fund
content:
16. —(1) The Consolidated Fund shall be liable to make good any lawful claims on the Common Fund which cannot be met from the Common Fund, whether the claims relate to capital moneys or to income. [44/2014] (2) The capital moneys claimable by any estate include the moneys from the estate included in the Common Fund and, where investments have been taken over under section 10(7), also include the value of those investments as ascertained in accordance with section 10(8). [44/2014]


document_id: pta-1915
provision_ref: s17
section: 17
title: Liability of Consolidated Fund
content:
17. The Consolidated Fund shall be liable to make good all sums required to discharge any liability which the Public Trustee, if he or she were a private trustee, would be personally liable to discharge, except where the liability is one to which neither the Public Trustee nor any of the officers of the Public Trustee has in any way contributed, and which neither the Public Trustee nor any of the officers of the Public Trustee could by the exercise of reasonable diligence have averted, and in that case, neither the Public Trustee nor the Consolidated Fund shall be subject to any liability.


document_id: pta-1915
provision_ref: s18
section: 18
title: Fees charged by Public Trustee
content:
18. —(1) Such fees, whether by way of percentage or otherwise, as the Minister prescribes, may be charged in respect of the duties of the Public Trustee. (2) Any expenses which might be retained or paid out of the trust property, if the Public Trustee were a private trustee, are to be so retained or paid, and the fees are to be retained or paid in the like manner as and in addition to such expenses. (3) Such fees are to be paid into the Consolidated Fund. (4) The incidence of the fees and expenses under this section as between capital and income are to be determined by the Public Trustee.


document_id: pta-1915
provision_ref: s19
section: 19
title: Appeal to court from Public Trustee
content:
19. A person aggrieved by any act or omission or decision of the Public Trustee in relation to any trust may apply to the court, and the court may make such order in the matter as the court thinks just.


document_id: pta-1915
provision_ref: s20
section: 20
title: Mode of action of Public Trustee
content:
20. —(1) The Public Trustee and his or her officers must not act under this Act for reward, except as provided by this Act. Employment of solicitors, bankers, accountants, brokers, etc. (2) The Public Trustee may, subject to the rules made under this Act, employ for the purposes of any trust such solicitors, bankers, accountants and brokers, or other persons as he or she considers necessary. (3) In determining the persons to be so employed in relation to any trust the Public Trustee must have regard to the interests of the trust, but subject to this must, whenever practicable, take into consideration the wishes of the creator of the trust and of the other trustees (if any), and of the beneficiaries, either expressed or as implied by the practice of the creator of the trust, or in the previous management of the trust. (4) Any prescribed person may, on behalf of the Public Trustee, take any oath, make any declaration, verify any account, give personal attendance at any court or place, and do any act or thing which the Public Trustee is required or authorised to take, make, verify, give or do. (5) Where any bond or security would be required from a private person upon the grant of administration to that person, or upon that person’s appointment to act in any capacity, the Public Trustee, if administration is granted to him or her or if he or she is appointed to act in that capacity, is not required to give such bond or security, but is subject to the same liabilities and duties as if he or she had given such bond or security. (6) The entry of the Public Trustee by that name in the books of a company does not constitute notice of a trust, and — ( a ) a company is not entitled to object to the name of the Public Trustee being entered in its books by reason only that the Public Trustee is a corporation; and ( b ) in dealings with property, the fact that the person or one of the persons dealt with is the Public Trustee does not of itself constitute notice of a trust.


document_id: pta-1915
provision_ref: s21
section: 21
title: Unclaimed funds to be paid into Consolidated Fund
content:
21. —(1) Where — ( a ) upon the conclusion of the administration of the estate of a person dying testate or intestate, there remain in the hands of the Public Trustee funds that the Public Trustee is unable to dispose of by distribution in accordance with law by reason of the untraceability of the person entitled to give a discharge, or for any other cause; or ( b ) the Public Trustee is unable to conclude the administration of any trust as there is remaining in his or her hands funds that the Public Trustee is unable to dispose of by distribution in accordance with law by reason of the untraceability of the beneficiaries under the trust or for any other cause, the Public Trustee must credit those funds to an account called the Unclaimed Estates Account. (2) The funds credited to the Unclaimed Estates Account under subsection (1) are to be kept in the account for 7 years and, if they remain unclaimed at the end of that period, the funds together with any interest earned thereon are to be paid into the Consolidated Fund. (3) If any claim is made to any part of the funds so transferred to the Consolidated Fund and if the claim is established to the satisfaction of the Public Trustee, the amount certified by the Public Trustee to be due to the claimant must be paid to the claimant, without interest, from the Consolidated Fund.


document_id: pta-1915
provision_ref: s22
section: 22
title: Investigation and audit of trust accounts
content:
22. —(1) Subject to rules made under this Act and unless the court orders otherwise, on an application made and notice thereof given in the prescribed manner by any trustee or beneficiary, the condition and accounts of any trust are to be investigated and audited by a solicitor or public accountant agreed on by the applicant and the trustees or, in default of agreement, by the Public Trustee or a person appointed by the Public Trustee. (2) Except with the permission of the court no investigation or audit may be applied for under subsection (1) within 12 months after any such previous investigation or audit, and a trustee or beneficiary must not be appointed under this section to make an investigation or audit. [Act 25 of 2021 wef 01/04/2022] Access of auditor to books (3) The person making the investigation or audit (called the auditor) has a right of access to the books, accounts and vouchers of the trustees, and to any securities and documents of title held by them on account of the trust, and may require from them such information and explanation as are necessary for the performance of the auditor’s duties. (4) Upon the completion of the investigation and audit, the auditor must forward to the applicant and every trustee — ( a ) a copy of the accounts, together with a report thereon; and ( b ) a certificate signed by the auditor to the effect (as the case may be) that the accounts exhibit a true view of the state of the affairs of the trust and that the securities of the trust fund investments have been produced to and verified by the auditor, or that the accounts are deficient in such respects as are specified in the certificate. Inspection by beneficiaries (5) Every beneficiary under the trust is, subject to rules made under this Act, entitled at all reasonable times to inspect and take copies of the accounts, report and certificate, and, at his or her own expense, to be furnished with copies thereof or extracts therefrom. Removal of auditor (6) The auditor may be removed by order of the court, and, if any auditor is removed, or resigns, or dies, or becomes bankrupt or incapable of acting before the investigation and audit is completed, a new auditor may be appointed in the auditor’s place in like manner as the original auditor. Remuneration and expenses of auditor (7) The auditor’s remuneration and the other expenses of the investigation and audit are such as are prescribed and, unless the Public Trustee directs otherwise, are to be borne by the estate. (8) In the event of the Public Trustee so directing, he or she may order such expenses to be borne by the applicant or by the trustees personally or partly by them and partly by the applicant. (9) If any person having the custody of any documents to which the auditor has a right of access under this section fails or refuses to allow the auditor to have access thereto or in any way obstructs the investigation or audit, the auditor may apply to the court, and thereupon the court may make such order as it thinks fit. Penalty (10) Any person who wilfully makes, in any statement of accounts, report or certificate required for the purposes of this section, a statement that is false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine or to imprisonment for a term not exceeding 2 years or to both.


document_id: pta-1915
provision_ref: s23
section: 23
title: Rules
content:
23. —(1) The Minister may make rules for carrying into effect the objects of this Act, and in particular for all or any of the following purposes: ( a ) establishing the office of Public Trustee and prescribing the trusts or duties the Public Trustee is authorised to accept or undertake, and the security (if any), to be given by the Public Trustee and his or her officers; ( b ) the transfer to and from the Public Trustee of any property; ( c ) the accounts to be kept and an audit thereof; ( d ) the establishment and regulation of any branch office; ( e ) excluding any trusts from the operation of this Act or any part thereof; ( f ) the form and manner in which notices under this Act are to be given; ( g ) the payment of interest and income from investments; ( h ) the date from which interest, if allowed, is to be paid; ( i ) the management, investment and disposal of the Reserve Fund; ( j ) generally to carry out the provisions of sections 10 to 16; ( k ) the manner of authorisation of an agent by the Public Trustee under section 4(9) and the powers and duties of the agent. [44/2014] (2) All rules made under this section must be presented to Parliament as soon as possible after publication in the Gazette . [9/2003]


document_id: pta-1960
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “account with the electronic service”, in relation to any person, means a computer account within the electronic service which is assigned by the Comptroller to that person for the storage and retrieval of electronic records relating to that person; “annual value” — ( a ) in relation to a house or building or land or tenement, not being a wharf, pier, jetty or landing‑stage, means the gross amount at which the same can reasonably be expected to be let from year to year, the landlord paying the expenses of repair, insurance, maintenance or upkeep and all taxes (other than goods and services tax); and ( b ) in relation to a wharf, pier, jetty or landing-stage, means the gross amount at which the same can reasonably be expected to be let from year to year, the tenant paying the expenses of repair, insurance, maintenance or upkeep; [ Deleted by Act 33 of 2022 wef 26/04/2024 ] “Board” means the Valuation Review Board constituted under section 23; “building” means any structure erected on land and includes any house, hut, shed or similar roofed enclosure, whether used for the purposes of human habitation or otherwise, any slip, dock, wharf, pier, jetty, landing-stage, underground or overground tank for the storage of solids, liquids or gases, and any oil refinery; “Chief Assessor” means the Chief Assessor appointed under section 3; “Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed; “dwelling house” includes a building or tenement wholly or principally used, constructed or adapted for use for human habitation; “electronic record” has the meaning given by the Electronic Transactions Act 2010; “electronic service” means the system established under section 29 of the Inland Revenue Authority of Singapore Act 1992; [Act 33 of 2022 wef 26/04/2024] “Minister” means — ( a ) in relation to the definitions of “prescribed structural network” and “public authority” in section 2(1) and sections 2(8), 3(1), 6(8), (9) and (12), 7, 9(2) and (3), 19(9), 23(1) and (3) to (7), 24, 25, 66(2) and 69, the Minister charged with the responsibility for finance; and [Act 33 of 2022 wef 26/04/2024] ( b ) in relation to section 49(1), (3), (4), (7), (8) and (9), the Minister charged with the responsibility for national development; “occupier” means the person in occupation of the premises in respect of which the word is used or having the charge, management or control thereof either on his, her or its own account or as agent of another person, but does not include a lodger; “owner” means the person for the time being receiving the rent of any premises whether on his, her or its own account or as agent or trustee for any other person or as receiver or who would receive the same if the premises were let to a tenant and includes the person whose name is entered in the Valuation List; “premises” includes messuages, houses, buildings, lands, tenements, easements and hereditaments of any tenure, whether open or enclosed, whether built on or not, whether public or private, and whether maintained or not under statutory authority; “prescribed structural network” means such structural network as the Minister may, by regulations, prescribe; “property” includes houses, buildings, lands and tenements; “public authority” means such public authority as may be prescribed for the purposes of this Act by the Minister; “Street and Building Names Board” or “SBNB” means the Street and Building Names Board established under section 49(1); “structural network” means a network (whether closed or otherwise) or any part thereof — ( a ) used or intended to be used for any purpose, including for circulation, distribution, transportation or transmission; and ( b ) comprising one or more of any of the following: (i) railway or rapid transit system lines; (ii) pipelines; (iii) cables (including those situate within pipelines, ducts or conduits); (iv) ducts; or (v) any other type of conduit or channel, including the settings and supports thereof and any related machine, apparatus or equipment; “tax” means the property tax imposed by this Act; “Valuation List” means the Valuation List prepared under section 10. [35/2008; 23/2010; 18/2013] (2) For the purposes of this Act, a prescribed structural network is deemed to be a tenement, and where different parts of a prescribed structural network are owned by different persons, each of such parts is deemed to be a tenement. [35/2008] (3) In assessing the annual value of any premises in or upon which there is any machinery used for any of the following purposes: ( a ) the making of any article or part thereof; ( b ) the altering, repairing, ornamenting or finishing of any article; or ( c ) the adapting for sale of any article, the enhanced value given to the premises by the presence of such machinery must not be taken into consideration, and for this purpose “machinery” includes the steam engines, boilers and other motive power belonging to that machinery. (4) Where a prescribed structural network situated in or upon any premises is machinery, subsection (3) applies only in relation to that part of the prescribed structural network in or upon any house or building. [35/2008] (5) Where a person owns one or more of the properties in, upon, under or above which there is any part of a prescribed structural network, as well as the whole or any part of the prescribed structural network, the annual value of those properties and the whole or part of the prescribed structural network (as the case may be) may be assessed together. [35/2008] (6) In assessing the annual value of any property, the annual value of the property is, at the option of the Chief Assessor, deemed to be the annual value as defined in this Act or the sum which is equivalent to the annual interest at 5% — ( a ) on the estimated value of the property, including buildings (if any) thereon; or ( b ) on the estimated value of the land as if it were vacant land with no buildings erected, or being erected, thereon. (7) In estimating the annual value of any house, building, land or tenement, the annual value of the house, building, land or tenement means, at the option of the Chief Assessor, the annual equivalent of the gross rent at which the same is let or licensed to the occupier or occupiers (as the case may be) and in arriving at that annual equivalent the Chief Assessor may also give consideration to any capital or periodical sums or any other consideration whatsoever (if any) which, it appears to the Chief Assessor, may have also been paid. (8) Subject to subsection (9), where land is occupied as appurtenant to any house or building, but is in excess of the area fixed by the Comptroller with the sanction of the Minister, the excess land is deemed to be vacant land and the annual value must be separately assessed at a sum which is equivalent to the annual interest at 5% on the estimated value of the land. (9) Where the land referred to in subsection (8) is occupied or capable of being developed for building purposes, any money expended with the object of developing that land for building purposes is to be deducted from the estimated improved value of that land for a period of 5 years after such expenditure. (10) In assessing the annual value of any property which comprises a lot the title of which is issued under the Land Titles (Strata) Act 1967 — ( a ) the subsidiary proprietor of the lot is deemed to be the owner thereof; ( b ) the annual value of the lot is to be determined as if that lot comprised a freehold estate in land; and ( c ) no separate annual value is to be attributed to the land upon which the subdivided building stands. (11) In assessing the annual value of any property comprised in a statutory land grant or State lease or a lease of property by a public authority (where the public authority is the lessor) for a period exceeding 3 years — ( a ) the grantee or lessee of the property is deemed to be the owner thereof; ( b ) the annual value of the property is to be determined as if that property comprised a freehold estate in land; and ( c ) no deduction is to be made of any premium or rent payable to the Government or the public authority. [23/2010] (12) In assessing the annual value of any property required to be assessed on the basis of gross receipts by any order made under section 7, the Chief Assessor is to determine the annual value of the property in the manner specified in the order and the amount so determined is deemed to be the annual value of the property.


document_id: pta-1960
provision_ref: s3
chapter: PART 2 - ADMINISTRATION
section: 3
title: Appointment of Comptroller and Chief Assessor
content:
3. —(1) The Minister must appoint fit and proper persons to be the Comptroller of Property Tax and the Chief Assessor and may also appoint such number of Deputy Comptrollers and Assistant Comptrollers of Property Tax as may be necessary. (2) A Deputy Comptroller and an Assistant Comptroller of Property Tax have, subject to the directions of the Comptroller, all the powers conferred by this Act on the Comptroller except the powers conferred by sections 6 and 39.


document_id: pta-1960
provision_ref: s4
chapter: PART 2 - ADMINISTRATION
section: 4
title: Responsibility of Comptroller
content:
4. —(1) The Comptroller is responsible generally for the carrying out of the provisions of this Act (except in relation to such functions and duties as may be assigned to the Street and Building Names Board under this Act) and for the collection of property tax and must pay all amounts collected in respect thereof into the Consolidated Fund. [23/2010] (2) The Chief Assessor is responsible for the assessment of the annual values of properties for the purposes of this Act. (3) The Comptroller must not amend or otherwise vary any annual value ascribed to any property by the Chief Assessor.


document_id: pta-1960
provision_ref: s5
chapter: PART 2 - ADMINISTRATION
section: 5
title: Delegation of powers
content:
5. The Comptroller and the Chief Assessor may, subject to such conditions or restrictions as they think fit, delegate to any person having official duty or being employed in the administration of this Act all or any of the powers, functions and duties by this Act vested in them respectively.


document_id: pta-1960
provision_ref: s6
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 6
title: Charge of property tax
content:
6. —(1) As from 1 January 1961, a property tax is, subject to the provisions of this Act, payable at the rate or rates specified in this Act for each year upon the annual value of all houses, buildings, lands and tenements whatsoever included in the Valuation List and amended from time to time in accordance with the provisions of this Act. (2) The tax is payable by the owner of such property — ( a ) in the case of tax payable under subsection (1), yearly in advance without demand, in the month of January; and ( b ) without affecting paragraph ( a ), where the Comptroller has served a notice for payment of the tax under this Act, within one month of the service of that notice. (3) The Comptroller may extend the period for payment referred to in subsection (2) within which payment of the tax is to be made. (4) The tax is a first charge on the property concerned and, if not paid within the prescribed time, is recoverable in the manner provided in this Act. (5) No tax is payable on any house, land, building or tenement the annual value of which is $18 or less. (6) Where the Comptroller is satisfied that a building or any part thereof is used exclusively — ( a ) as a place for public religious worship; ( b ) for a public school which is in receipt of grants‑in‑aid from the Government; ( c ) for charitable purposes; or ( d ) for purposes conducive to social development in Singapore, the building or such part thereof (as the case may be) is exempt from payment of the tax. [23/2010] (7) Where the Comptroller is satisfied that land is used or will be developed or is being developed into a building for use principally for any purpose specified in subsection (6), the land is exempt from payment of the tax. (8) The Minister may exempt, subject to such conditions as the Minister thinks fit, any premises or part thereof from the payment of the tax. (9) The Minister may, by order in the Gazette , remit or exempt wholly or in part the tax payable in respect of such category of properties for such period and subject to such conditions as the Minister may specify in the order. (10) Where premises are held subject to the payment by the owner thereof of any rent, rentcharge, annuity or other like payment, the owner having paid the tax for the time being payable on the premises is entitled, despite any stipulation to the contrary, to deduct from the rent, rentcharge, annuity or other payment a sum which bears the same proportion to the tax so paid by the owner as the amount of that rent, rentcharge, annuity or other payment bears to the annual value of the premises. (11) No deduction under subsection (10) may be made from any rent payable to the Government or to a public authority. (12) Despite any other provision in this Act, the Minister may, in respect of any public authority or body corporate constituted under any written law, order that in lieu of the tax payable under this Act, the public authority or body corporate must — ( a ) in a case equivalent to the payment of tax under subsection (1), yearly in advance without demand, in the month of January; and ( b ) without affecting paragraph ( a ), where the Comptroller has served a notice for payment, within one month of the service of that notice, pay to the Government the sum of which is to be calculated on such basis as may be deemed equitable by the Minister. (13) If such sum remains due and unpaid at the end of 3 weeks from the end of January in each year or from the end of one month from the date of the service of a notice for payment of the tax (as the case may be) it is deemed to be arrears of tax payable and may be recovered in the manner provided in this Act together with interest at such rate as may be prescribed. [23/2010] (14) If it is proved to the satisfaction of the Comptroller that any tax has been paid in excess of the amount with which any property is properly chargeable, the owner of the property is entitled to have the amount so paid in excess refunded. (15) Every claim for such refund under subsection (14) must be made within 5 years of such excess payment. [23/2010] (16) The Comptroller must certify the amount to be refunded and must cause payment to be made immediately. (17) Where any amount has been erroneously refunded under subsection (16), the owner must, despite the certification by the Comptroller of such refund, repay that amount within a period of 15 days of the owner receiving a demand therefor from the Comptroller. (18) If that amount remains due and unpaid at the expiry of that period mentioned in subsection (17), it is deemed to be arrears of tax payable in respect of the property concerned and may be recovered in the manner provided in this Act.


document_id: pta-1960
provision_ref: s7
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 7
title: Valuation by gross receipts
content:
7. The Minister may, by order in the Gazette , require the annual value of any property or part thereof falling within such category as may be prescribed to be assessed on the basis of the gross receipts (whether in the preceding or current year) arising from the use of that property for the purposes of any trade or business and such assessment must be determined in the manner specified in the order. 8. [ Omitted as spent ]


document_id: pta-1960
provision_ref: s9
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 9
title: Rates of tax
content:
9. —(1) The tax payable in respect of each year is at the rate of 36% upon the annual value of every property included in the Valuation List. (2) The Minister may, by order in the Gazette , direct that the tax payable in respect of any property prescribed, or falling within a class of property prescribed, or any part of such property, is at a rate or rates less than 36%; and different rates may be specified for different properties or classes of properties prescribed. [18/2013] (3) For the purposes of this Act, a reference to a change in the prescribed class of any property is a reference to the property or part thereof — ( a ) being prescribed or falling within a class prescribed by the Minister under subsection (2), where it was previously not so prescribed or it previously did not fall within any prescribed class, as the case may be; or ( b ) ceasing to be prescribed or to fall within a prescribed class, whether or not it also falls within any other prescribed class, because of a change in circumstances relating to the property (including a change in the use of the property or part thereof). [18/2013]


document_id: pta-1960
provision_ref: s10
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 10
title: Valuation List
content:
10. —(1) The Chief Assessor must cause to be prepared a list, known as the Valuation List, of all houses, buildings, lands and tenements. (2) The inclusion in the Valuation List of any house or building which has been erected in contravention of any written law does not prevent the person who has contravened that law from being liable to the penalty provided under that law, or such unauthorised house or building from being demolished under the provisions of that law. (3) The Valuation List must contain in respect of all houses, buildings, lands and tenements — ( a ) a description or designation sufficient for identification; ( b ) the name of the owner; ( c ) the annual value ascribed thereto; and ( d ) such other particulars as the Chief Assessor may from time to time consider necessary. (4) Each part of a building divided laterally or horizontally into parts in such a manner that the owner, either solely or jointly with other owners, of one part is not also the owner either solely or jointly with the other owners respectively of any other part, is for the purpose of this Part deemed to be a building. (5) Each part of a partially completed building divided laterally or horizontally into parts is for the purposes of this Part deemed to be a building if it is used for human habitation or otherwise. (6) When the name of the owner is not known, it is sufficient to designate the owner in the Valuation List and in any proceedings to recover any tax or arrears thereof as “the owner” of that house, building, land or tenement (as the case may be) without further description. (7) The Valuation List may be prepared and kept in electronic form in a computer or on any magnetic, optical, chemical or other medium as may be determined by the Chief Assessor.


document_id: pta-1960
provision_ref: s11
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 11
title: Adoption of Valuation List
content:
11. The Chief Assessor has the discretion either to cause to be prepared a new Valuation List every year or to adopt the Valuation List then in force, with such alterations and amendments as may have been made from time to time in accordance with the provisions of this Act. 12. [ Repealed by Act 33 of 2002 ] 13. [ Repealed by Act 33 of 2002 ] 14. [ Repealed by Act 33 of 2002 ] 15. [ Repealed by Act 33 of 2002 ]


document_id: pta-1960
provision_ref: s16
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 16
title: Returns to be made by owners
content:
16. —(1) The Chief Assessor may, at any time and as often as the Chief Assessor thinks necessary, serve on any person a notice requiring the person to make within 21 days from the date of the notice a return in such form as may be prescribed by the Chief Assessor containing such particulars as may be required for the purposes of this Act. (2) Any person on whom such a notice has been served who fails to comply with the terms of the notice shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000. (3) Any person who in a return made under this section makes any statement which is false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months or to both. (4) All returns, additional information and other correspondence and payment of tax under the provisions of this Act may be sent post free to the Comptroller or the Chief Assessor in envelopes marked “Property Tax”.


document_id: pta-1960
provision_ref: s17
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 17
title: Occupier to furnish name of owner
content:
17. Any occupier of any premises who when requested by or on behalf of the Chief Assessor to state the name of the owner of the premises refuses or omits to disclose or misstates the same shall, unless the occupier shows cause to the satisfaction of the court for the occupier’s refusal, omission or misstatement, be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.


document_id: pta-1960
provision_ref: s18
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 18
title: Notice of chargeability to be given by property owners
content:
18. —(1) Any person who owns any property the annual value of which is more than $18 and has not received a notice requiring the person to pay tax in respect of such property within 6 months from 1 January in each year must, within 14 days after the expiry of that period, or such extended time as the Chief Assessor may allow, give notice to the Chief Assessor of the person’s ownership of such property. [Act 33 of 2022 wef 04/11/2022] (2) On receipt of any such notice the Chief Assessor must, if the property in question has not been included in the Valuation List, serve on such person a notice requiring the person to make a return as provided in section 16(1). (3) Any person who without reasonable excuse fails or neglects to give such notice of chargeability or to furnish such return shall be guilty of an offence.


document_id: pta-1960
provision_ref: s19
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 19
title: Notice to be given by owners of property, etc.
content:
19. —(1) Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List is sold or transferred whether by instrument or operation of law or otherwise, the vendor or transferor must, within one month after the sale or transfer, or such extended time as the Chief Assessor may allow, give notice thereof to the Chief Assessor in such form as may be prescribed by the Chief Assessor. [18/2013] [Act 33 of 2022 wef 04/11/2022] (2) On receipt of any such notice, the Chief Assessor may require the production of the instrument of sale or transfer, if any. (3) When any building or any part of a building which is liable to the payment of tax is demolished or removed, the owner must, within 15 days from the completion of the demolition or removal, give written notice thereof to the Chief Assessor. (4) Where any building or part of a building is demolished or removed and no action has been taken to amend the Valuation List in respect thereof for any reason, the owner must, at the option of the Comptroller — ( a ) continue to be liable to pay the tax in respect of the building or part of the building, as if the building had not been demolished or removed; or ( b ) even if the Valuation List has not been amended, be liable to pay the tax in respect of that property from the date of demolition or removal of the building (as the case may be) on the basis of any revised annual value which may be ascribed to that property in a subsequent amended Valuation List. (5) Where there is — ( a ) a letting of any property; ( b ) an increase in any rent charged for the letting of the property; or ( c ) an increase in any sum charged — (i) for the use of furniture, fixtures, fittings and other furnishings in the property; (ii) for the maintenance of the property and the grounds thereof; or (iii) for services provided in connection with the property, the owner of the property must, within 15 days after the letting or the increase, give written notice thereof to the Chief Assessor. [23/2010] (6) Where any property is let and a premium is charged for the letting of the property, the owner thereof must, within 15 days of the receipt of the premium, give written notice to the Chief Assessor. (7) Subsections (5) and (6) do not apply where the instrument (in relation to the letting or the increase, as the case may be) — ( a ) is chargeable with duty under the Stamp Duties Act 1929; and ( b ) is stamped under that Act within the 15‑day period referred to in subsection (5) or (6), as the case may be. [23/2010] (8) When any property ceases to be occupied by the owner, the owner of the property must, within 15 days of ceasing to occupy the property, give written notice thereof to the Chief Assessor. (9) Without affecting subsection (8), where there has been a change in the prescribed class of any property referred to in section 9(3), the owner of the property must, within 15 days after the date of the change, give written notice thereof to the Chief Assessor, unless the Minister, in an order referred to in section 9(2) — ( a ) prescribes a period longer than 15 days; or ( b ) provides that no notice need be given. [18/2013] (10) Despite a change in the prescribed class of any property referred to in section 9(3), the owner of the property continues to be liable to pay the tax in respect of the property the owner had been paying immediately prior to the change as if no change had occurred until the owner’s liability is adjusted under subsection (11), or subsections (11) and (12). [18/2013] (11) Where the Comptroller becomes aware of the change in the prescribed class of any property, the owner of the property is liable, as from the date of the change, to pay the tax on the basis of the rate or rates applicable to the property following the change. [18/2013] (12) Without affecting subsection (11), where there is a revised annual value ascribed to the property in a subsequent amended Valuation List pursuant to the change in the prescribed class of the property, the owner of the property is liable, as from the date of the change and at the option of the Comptroller, to pay the tax on the revised annual value. [18/2013] (13) For the purposes of subsections (9) to (12), where planning permission (other than provisional permission) for the making of any material change in the use of the property or part thereof (as the case may be) is given by the competent authority under the Planning Act 1998 and the circumstances for which such permission is sought correspond to any circumstances resulting in the change in the prescribed class of the property, then the date of the planning permission is prima facie evidence of the date of the change in the prescribed class of the property. [18/2013] (14) No tax is payable or refundable, as the case may be — ( a ) under subsection (11) or (12) in respect of any period which is more than 5 years prior to 1 January of the year in which a notice of amendment to the Valuation List under section 20 is issued pursuant to the change in the prescribed class of the property; or ( b ) under subsection (11) in respect of any period which is more than 5 years prior to 1 January of the year in which the Chief Assessor considers it not desirable that an amendment be made to the Valuation List in respect of the property despite the change in the prescribed class thereof. [18/2013] (15) Any person who fails to give any notice required by this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000. (16) Any owner who fails to give any notice required by this section and who subsequently becomes liable to pay tax pursuant to section 21 must pay interest on the tax at such rate as may be prescribed. (17) The interest payable under subsection (16) is to be calculated from the date of expiry of the period during which the notice is to be given and is deemed to be tax payable and recoverable under this Act.


document_id: pta-1960
provision_ref: s20
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 20
title: Amendment of Valuation List
content:
20. —(1) Where it appears that any Valuation List — ( a ) is or has become inaccurate in any material particular in any year; or ( b ) is likely to become inaccurate in any material particular in the ensuing year, the Chief Assessor may, in the year referred to in paragraph ( a ), if the Chief Assessor considers it desirable that an amendment should be made to the Valuation List, give notice thereof to the owner of the property concerned stating the amendment that is considered desirable and the date from which it is proposed the amendment is to take effect, and the amendment is to be made in the Valuation List from that date. (2) For the purposes of this section, the Valuation List is deemed to be inaccurate in a material particular where — ( a ) the Chief Assessor is of the opinion that the annual value of a property included in the Valuation List does not correctly represent the annual value evidenced by — (i) the rental obtained from a tenant in respect of a property previously vacant or previously occupied by the owner; (ii) the increased or decreased rental obtained in respect of the letting out of that or similar property; (iii) the consideration paid or value passing on the sale or transfer, directly or indirectly, of any estate or interest in that or similar property, including the sale or transfer of 75% or more of the issued ordinary shares of a land‑owning company, whether or not the Chief Assessor exercises the option given in section 2(6); (iv) the development cost of that or similar property; or (v) the gross takings or receipts derived from the use of that or similar property; ( b ) the Chief Assessor is of the opinion that the rental (if any) obtained from the tenant is lower than the gross amount at which the property could reasonably be expected to be let from year to year; ( c ) any new building or tenement is erected or any building or tenement is rebuilt, enlarged, altered, improved or demolished; ( d ) there is any change in the prescribed class of any property referred to in section 9(3); ( e ) any property or part thereof, not exempted from the provisions of this Act, has not been included in the Valuation List; or ( f ) the Chief Assessor is of the opinion that the annual value of any property or part thereof in the Valuation List required to be assessed on the basis of gross receipts by any order made under section 7 does not correctly represent the annual value as evidenced by the gross receipts arising from the use of that property for the purposes of any trade or business and determined in the manner specified in the order. [23/2010; 18/2013] (3) The Chief Assessor may cancel any notice given under subsection (1) which is inaccurate in any material particular and may replace it with another notice. (4) Any alteration to a Valuation List required for the purpose of correcting any of the matters referred to in section 10(3)( a ), ( b ) and ( d ) or for the correction of any clerical or arithmetical error therein does not in itself constitute an amendment and may be made at any time. (5) The Chief Assessor may, if the Chief Assessor is satisfied that there is any clerical or arithmetic error in the Valuation List in respect of the annual value ascribed to any house, building, land or tenement — ( a ) make an alteration to the Valuation List to correct the error; and ( b ) cancel any notice given under subsection (1) and replace it with another notice to correct such error, except that no such alteration or cancellation may be in respect of any annual value for any period of more than 5 years prior to the date on which the Chief Assessor has ascertained that such an error exists. [23/2010] (6) In this section, “land-owning company” means a company the main object or one of the main objects of which is the development of property by the construction of houses or buildings thereon for the purpose of sale or rent.


document_id: pta-1960
provision_ref: s20A
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 20A
title: Objection to Valuation List
content:
20A. —(1) Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year may, at any time in that year, make an objection to the Chief Assessor by written notice in such form as the Chief Assessor may determine, stating precisely the grounds on which the objection is made and the desired amendments to the Valuation List. (2) Despite subsection (1), any owner who desires to object to an amendment made to the Valuation List under section 20 must do so within 30 days of the service of the notice referred to in section 20(1), or within such further period as the Chief Assessor may allow. [18/2013] [Act 3 of 2024 wef 26/02/2024] (3) The Chief Assessor must consider an objection under subsection (1) or (2) and may — ( a ) disallow the objection; ( b ) allow the objection in whole; ( c ) allow the objection in part; or ( d ) allow the objection in a manner agreed between the Chief Assessor and the owner. (4) The Chief Assessor must serve the owner by post or otherwise with a written notice of the Chief Assessor’s decision. (5) Where the Chief Assessor allows an objection under subsection (3)( b ), ( c ) or ( d ), the Chief Assessor may specify any date in the year in which the objection is made from which the amendment is to have effect, and the amendment must be made in the Valuation List immediately. (6) The Chief Assessor may cancel any notice served under subsection (4) which is inaccurate in any material particular and may replace it with another notice not later than 5 years after the serving of the notice under that subsection. [23/2010] (7) Any owner dissatisfied with the decision made by the Chief Assessor under subsection (3)( a ) or ( c ) may, within 30 days of the service of the notice under subsection (4), appeal to the Board in the manner provided in section 29. [18/2013] (8) Where the Board varies any annual value in the Valuation List under an appeal to the Board, the Chief Assessor must cause the Valuation List to be amended in accordance with the decision of the Board. (9) Unless the Chief Assessor determines otherwise — ( a ) an objection under this section may only be made in respect of the annual value of any property in the Valuation List as from a date after — (i) the date of notice of amendment under section 20(1), where no previous objection to that notice in respect of that property had been made in the year to which the Valuation List relates; or (ii) the date of written notice under subsection (4), where a previous objection in respect of that property had been made in the year to which the Valuation List relates; and ( b ) no objection under this section may be made within the period during which the decision of the Chief Assessor under subsection (3) regarding any previous objection in respect of the same property is pending.


document_id: pta-1960
provision_ref: s21
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 21
title: Tax on new buildings, etc.
content:
21. —(1) Subject to subsection (3), where any new building or tenement is erected and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which the work of erecting the building or tenement was completed, the tax in respect of the building or tenement is, even if the Valuation List has not been duly amended under section 20, payable from the date of completion of the work of erecting the building or tenement. [23/2010] (2) The tax payable under subsection (1) is to be calculated on the basis of any revised annual value which may be ascribed to the building or tenement in a subsequent Valuation List. [23/2010] (3) Where any part of the building or tenement which is under construction (whether divided laterally or horizontally) is used for the purpose of human habitation or otherwise before the work of erecting the building or tenement is completed and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which that part of the building or tenement was used, the tax in respect of that part of the building or tenement is, even if the Valuation List has not been duly amended under section 20, payable from the date of use of that part of the building or tenement. [23/2010] (4) The tax payable under subsection (3) is to be calculated on the basis of any revised annual value which may be ascribed to that part of the building or tenement in a subsequent Valuation List. [23/2010] (5) Where any building or tenement is rebuilt, enlarged, altered or improved and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which the work of rebuilding, enlarging, altering or improving the building or tenement was completed, the tax in respect of the building or tenement is, even if the Valuation List has not been duly amended under section 20, payable from the date of completion of the work of rebuilding, enlarging, altering or improving the building or tenement. [23/2010] (6) The tax payable under subsection (5) is to be calculated on the basis of any revised annual value which may be ascribed to the building or tenement in a subsequent Valuation List. [23/2010] (7) Where any property is included for the first time in a Valuation List for any year, then, even if the property was not previously included in any Valuation List, the tax in respect of the property is payable from — ( a ) in the case of any building, the date of completion of such building; and ( b ) in the case of any land or tenement, such date as may be determined by the Comptroller, and such tax is to be calculated on the basis of the annual value ascribed to the property in the Valuation List. [23/2010] (8) Despite subsection (7), where any property comprised in — ( a ) a statutory land grant or State lease; or ( b ) a lease of property by a public authority (where the public authority is the lessor) for a period exceeding 3 years, is transferred or leased and thereupon included in the Valuation List (whether for the first time or otherwise) — ( c ) the tax in respect of the property is payable from the date of the transfer or date of commencement of the lease of the property; and ( d ) such tax is to be calculated on the basis of the revised annual value which may be ascribed to the property in a subsequent Valuation List. [23/2010] (9) Where any building or tenement ceases to be vacant or to be occupied by the owner thereof and is let to a tenant or where the rent of any building or tenement is increased, directly or indirectly, and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which the letting or increase of rent occurs, the tax in respect of the building or tenement is, even if the Valuation List has not been duly amended under section 20, payable from the date of the letting or increase of rent (as the case may be) on the basis of any revised annual value which may be ascribed to the building or tenement in a subsequent Valuation List. [23/2010] (10) Despite section 19(4), where any property is to be or is being re-developed and no action has been taken to amend the Valuation List in respect thereof for any reason whatsoever, the tax in respect of the property is payable from such date as the Comptroller may determine, and such tax is to be calculated on the basis of the revised annual value which may be ascribed to the property in a subsequent Valuation List. [23/2010] (11) No tax is payable under this section in respect of any period which is more than 5 years prior to 1 January of the year in which such notice of inclusion in the Valuation List or notice of amendment to the Valuation List under section 20 is issued. [23/2010] (12) The Comptroller may, at any time and as often as the Comptroller thinks necessary, serve on any person a notice requiring the person to make, within 21 days from the date of the notice, a return in such form as may be prescribed by the Comptroller, containing such particulars as may be required for the purpose of determining the tax payable in accordance with this section. (13) Any person on whom such a notice has been served who fails to comply with the terms of the notice shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000. (14) Any person who in a return made under this section makes any statement which is false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months or to both.


document_id: pta-1960
provision_ref: s22
chapter: PART 3 - IMPOSITION OF PROPERTY TAX
section: 22
title: Collection and refund of taxes
content:
22. —(1) Where it appears to the Comptroller that any tax is payable or is to be refunded in respect of any property under section 19(4), (11) or (12) or 21 (as the case may be) the Comptroller must give notice thereof to the owner of the property concerned stating the amount of the tax due or tax to be refunded and the period for which the tax is payable or to be refunded, as the case may be. [18/2013] (2) Any owner who objects to any demand made by the Comptroller under subsection (1) may, within 30 days of the service of such notice, or within such further period as the Comptroller may allow, give to the Comptroller notice of objection in such form as the Comptroller may determine stating precisely the grounds of the owner’s objection. [18/2013] [Act 3 of 2024 wef 26/02/2024] (3) The Comptroller must consider the objection and may — ( a ) disallow the objection; ( b ) allow the objection in whole; ( c ) allow the objection in part; or ( d ) allow the objection in a manner agreed between the Chief Assessor and the owner, and must serve the owner by post or otherwise with a written notice of the Comptroller’s decision. (4) The Comptroller may cancel any notice given under subsection (1) or (3) and replace it with another notice not later than 5 years after the serving of such notice on the owner of the property. [23/2010] (5) Any owner dissatisfied with the decision made by the Comptroller under subsection (3)( a ) or ( c ) may, within 30 days after such service, appeal to the Board in the manner provided in section 29. [18/2013]


document_id: pta-1960
provision_ref: s23
chapter: PART 4 - APPEALS
section: 23
title: Valuation Review Board
content:
23. —(1) For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A, or of the Comptroller of which notice has been given under section 22 or 38, in the manner provided in this Act, there is to be a Valuation Review Board consisting of not more than 30 members appointed from time to time by the Minister. [14/2020] (2) A person is not eligible to be appointed or to remain a member of the Board if the person — ( a ) is a Member of Parliament; ( b ) is an undischarged bankrupt; ( c ) has been sentenced to imprisonment for a term exceeding 6 months and has not suffered such punishment or received a free pardon; or ( d ) has a mental disorder and is incapable of managing himself or herself or his or her affairs. [21/2008] (3) The members of the Board hold office for such period as may be determined by the Minister and are eligible for re‑appointment. (4) The Minister may at any time remove any member of the Board from office without giving any reason. (5) The Minister may appoint from among the members of the Board — ( a ) a Chairperson of the Board; and ( b ) such number of Deputy Chairpersons of the Board as the Minister thinks fit. (6) The office of a member of the Board becomes vacant — ( a ) on the death of the member; ( b ) if the member becomes disqualified to remain a member of the Board; ( c ) if the member is adjudicated a bankrupt; or ( d ) if the member resigns his or her office and the resignation has been accepted by the Minister. (7) On the death, disqualification, bankruptcy, resignation or revocation of the appointment of the Chairperson, any Deputy Chairperson or any member of the Board, the Minister may appoint a new Chairperson, Deputy Chairperson or member (as the case may be) who is to hold office for so long as the Chairperson, Deputy Chairperson or member in whose place he or she is appointed would have held office. (7A) The Minister may appoint any Deputy Chairperson of the Board as a temporary Chairperson of the Board during the temporary incapacity (from illness or otherwise) or absence of the Chairperson of the Board. [Act 3 of 2024 wef 01/04/2025] (8) Every member of the Board is deemed to be a public servant within the meaning of the Penal Code 1871.


document_id: pta-1960
provision_ref: s24
chapter: PART 4 - APPEALS
section: 24
title: Fees and allowances to members
content:
24. The Chairperson, Deputy Chairpersons and other members of the Board are to be paid such fees and allowances as the Minister may determine. [Act 3 of 2024 wef 01/04/2025]


document_id: pta-1960
provision_ref: s25
chapter: PART 4 - APPEALS
section: 25
title: Secretary to Board
content:
25. The Minister may appoint a secretary or secretaries to the Board and such other officers and employees of the Board as may be necessary. [23/2010]


document_id: pta-1960
provision_ref: s26
chapter: PART 4 - APPEALS
section: 26
title: Board’s powers, etc., may be exercised by committee or single member
content:
26. —(1) All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of at least 3 members of the Board appointed by the Chairperson of the Board, at least one of whom must be the Chairperson of the Board or a Deputy Chairperson of the Board. (2) However, the Chairperson of the Board may, having regard to the facts and circumstances of a particular case, appoint a single member of the Board, being the Chairperson or a Deputy Chairperson of the Board, to exercise, discharge and perform the powers, functions and duties of the Board for that case. (3) Any act, finding or decision of any such committee or member is deemed to be the act, finding or decision of the Board, and (unless the context otherwise requires) any reference to the Board in this Act is to such committee or member. (4) The secretary must inform each member appointed under subsection (1) or (2) of his or her appointment, and it is the duty of the member to attend any proceedings specified by the secretary. [Act 3 of 2024 wef 01/04/2025] 27. [ Repealed by Act 3 of 2024 wef 01/04/2025 ]


document_id: pta-1960
provision_ref: s28
chapter: PART 4 - APPEALS
section: 28
title: Casting vote
content:
28. All matters coming before the Board or a committee of the Board at any meeting must be decided by a majority of votes of the members present and, in the event of an equality of votes, the Chairperson of the Board, the Deputy Chairperson of the Board or such other member as may be presiding (as the case may be) has a second or casting vote.


document_id: pta-1960
provision_ref: s29
chapter: PART 4 - APPEALS
section: 29
title: Notice of appeal
content:
29. —(1) Any owner who desires to appeal under section 20A or 22 must lodge a notice of appeal with the secretary, within the time prescribed under this Act. (2) The notice of appeal must be made in the form and manner prescribed in the regulations made under section 72(1). (3) Every notice of appeal must state — ( a ) the grounds on which the appeal is based; ( b ) the amendments desired; and ( c ) whether the appellant desires to be heard in person or by an agent authorised by the appellant in writing. (4) The Chairperson may, in his or her discretion and on such terms as he or she thinks fit, permit any person to proceed with an appeal even though the notice of appeal was not lodged within the time allowed, if it is proved to the satisfaction of the Chairperson that the person was prevented from lodging the notice in due time owing to absence from Singapore, sickness or other reasonable cause, and that there has been no unreasonable delay on the person’s part. [Act 3 of 2024 wef 01/04/2025]


document_id: pta-1960
provision_ref: s30
chapter: PART 4 - APPEALS
section: 30
title: Copy of notice to be sent to Chief Assessor, etc.
content:
30. —(1) On receipt of a notice of appeal, the secretary must immediately forward one copy thereof to the Chief Assessor or the Comptroller, as the case may be. [23/2010] (2) On receipt of the copy of the notice of appeal, the Chief Assessor or the Comptroller may require the owner giving the notice of appeal to furnish such particulars in respect of the property concerned as the Chief Assessor or the Comptroller (as the case may be) may consider necessary. 31. [ Repealed by Act 33 of 2002 ]


document_id: pta-1960
provision_ref: s32
chapter: PART 4 - APPEALS
section: 32
title: Hearing of appeals
content:
32. —(1) On receipt of a notice of appeal, the secretary must — ( a ) as soon as possible fix the hearing; and ( b ) not later than 14 days before the hearing (or such shorter period as the parties, being the appellant and the Chief Assessor or the Comptroller (as the case may be) may agree), give notice of the hearing of the appeal to the parties. (2) The appellant (or his or her representative) and the representative of the Chief Assessor or the Comptroller (as the case may be) must attend the hearing of the appeal. (3) The Board may for any reasonable cause postpone the hearing of an appeal for such reasonable time as the Board thinks necessary. (4) Regulations made under section 72(1) may provide for the conduct of proceedings before the Board through electronic communication, video conferencing, tele-conferencing or other electronic means, under specified circumstances. (5) A member of the Board before whom proceedings are conducted in the manner described in subsection (4) in those specified circumstances is deemed to be present and sitting at those proceedings. [Act 3 of 2024 wef 01/04/2025]


document_id: pta-1960
provision_ref: s33
chapter: PART 4 - APPEALS
section: 33
title: Powers of Board
content:
33. —(1) The Board, after hearing an appeal, may — ( a ) in the case of an appeal made under section 20A, dismiss the appeal or direct that such amendments as it thinks proper be made to the Valuation List for the year in respect of which the appeal was made and for the ensuing years; and ( b ) in the case of an appeal made under section 22, confirm, vary or rescind the decision of the Comptroller. [38/2017] (2) The costs of an appeal to the Board under this Act are in the discretion of the Board and are to either be fixed by the Board or, on the order of the Board, be assessed by the Registrar, Deputy Registrar or an Assistant Registrar of the Supreme Court or the State Courts in accordance with the regulations made under section 72(1). [5/2014] [Act 31 of 2022 wef 01/11/2022] (3) Where the Board awards costs against an appellant, such costs are to be added to any tax payable by the appellant and are recoverable as if the costs were part of the tax payable in respect of the property. (4) Where under subsection (1) the Board directs such amendments as it thinks proper to be made to the Valuation List and the tax in respect of the property concerned is less than the amount paid by the appellant to account of tax in respect of that property, the Board may order the Comptroller to pay interest, from the date the decision of the Board is first pronounced, at such rate as may be prescribed on the difference between the amount paid to account of tax and the tax payable in respect of that property. [23/2010]


document_id: pta-1960
provision_ref: s33A
chapter: PART 4 - APPEALS
section: 33A
title: Hearing of appeal by committee where member becomes unavailable
content:
33A. —(1) This section applies to an appeal before a committee of the Board, and a reference in this section to a member of the Board is to a member of the Board that is part of the committee. (2) Despite anything in this Part, if — ( a ) in the course of an appeal or in the case of a reserved judgment in any appeal; or ( b ) after an appeal has been determined but before the making of any ancillary order, the office of a member of the Board becomes vacant under section 23(6), a member of the Board is removed from office under section 23(4), or a member of the Board is unable because of illness or any other cause, to continue to hear or determine the appeal or to make the ancillary order, the remaining members of the Board (if 2 or more) must hear or determine the appeal or make the ancillary order, unless any party objects. (3) In subsection (2), the Board is deemed to be duly constituted for the purposes of the appeal despite the vacancy of the member’s office, or the member’s removal from office or inability to act. (4) Despite section 28, in a case under subsection (2) — ( a ) where there are more than 2 members of the Board remaining, the appeal is to be decided or the ancillary order is to be made in accordance with the decision of the majority of the remaining members and, if there is an equality of votes, the Chairperson of the Board or, in the Chairperson’s absence, the member presiding has a second or casting vote; or ( b ) where there are only 2 members of the Board remaining, the appeal is to be decided or the ancillary order is to be made in accordance with the unanimous decision of both members. (5) In the case in subsection (2)( a ), the appeal must be reheard — ( a ) if any party objects to the proceedings continuing before the remaining members of the Board under subsection (2); or ( b ) if the appeal is heard or determined by only 2 remaining members of the Board and they are unable to reach a unanimous decision. (6) In the case in subsection (2)( b ), another committee of the Board (which may include the remaining members of the Board) is to be constituted under section 26(1) to make the ancillary order if — ( a ) any party objects to the remaining members of the Board making the ancillary order; or ( b ) the order is to be made by only 2 remaining members of the Board and they are unable to reach a unanimous decision. [Act 3 of 2024 wef 01/04/2025]


document_id: pta-1960
provision_ref: s33B
chapter: PART 4 - APPEALS
section: 33B
title: Hearing of appeal by single member where member becomes unavailable
content:
33B. —(1) Despite anything in this Part, if an appeal is before a single member of the Board, and — ( a ) in the course of an appeal or in the case of a reserved judgment in any appeal; or ( b ) after an appeal has been determined but before the making of any ancillary order, the office of the member of the Board hearing the appeal becomes vacant under section 23(6), the member is removed from office under section 23(4), or is unable because of illness or any other cause, to continue to hear or determine the appeal or to make the ancillary order, the Chairperson of the Board is to appoint another member of the Board in accordance with section 26(2) to hear and determine the appeal or to make the ancillary order. (2) In the case in subsection (1)( a ), the member of the Board appointed under subsection (1) must rehear the appeal if — ( a ) any party objects to the proceedings continuing before the member; or ( b ) the member determines that it would be in the interests of justice to do so. [Act 3 of 2024 wef 01/04/2025]


document_id: pta-1960
provision_ref: s35
chapter: PART 4 - APPEALS
section: 35
title: Appeals to General Division of High Court
content:
35. —(1) Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the General Division of the High Court. [40/2019] (2) An appeal under subsection (1) must be by way of rehearing. (3) The Chief Assessor or the Comptroller (as the case may be) may, within 21 days of the date of the decision of the Board, appeal to the General Division of the High Court from the decision of the Board upon any question of law or of mixed law and fact. [40/2019] (4) Until such appeal has been determined by the General Division of the High Court, the tax in respect of the property concerned is payable and continues to be payable and recoverable in the manner provided in this Act. [40/2019] (5) Such appeal must be brought in the manner provided by the Rules of Court. (6) The General Division of the High Court, after hearing an appeal, may — ( a ) dismiss the appeal or direct that such amendments as it thinks proper be made to the Valuation List; and ( b ) confirm, vary or rescind any order made by the Board. [40/2019]


document_id: pta-1960
provision_ref: s35A
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 35A
title: Tax to be paid despite objection, etc.
content:
35A. —(1) There is payable to account of tax in respect of a property a sum of money calculated at the prescribed rate of tax on the basis of the annual value in the Valuation List proposed or amended under the provisions of this Act even if — ( a ) an application for remission or exemption has been made under section 6(8) or (9); ( b ) a claim has been submitted under section 8(3); ( c ) a claim for reduction has been made under section 9; or ( d ) an objection or appeal has been made under section 20A or 22. (2) The sum under subsection (1) is payable and recoverable in the same manner in which taxes are payable and recoverable under this Act.


document_id: pta-1960
provision_ref: s36
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 36
title: Penalty for non-payment of tax and enforcement of payment
content:
36. —(1) If any tax, whether in whole or in part, remains unpaid at the expiry of the prescribed time, a sum not exceeding 5% of the amount of outstanding tax is to be added thereto, and the provisions of this Act relating to the collection and recovery of tax apply to the collection and recovery of such sum. (2) The Comptroller may, where good cause is shown, remit the whole or any part of the penalty due under subsection (1).


document_id: pta-1960
provision_ref: s37
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 37
title: Tax may be paid by instalments
content:
37. The Comptroller may permit any tax payable in respect of any property under the provisions of this Act to be paid by way of instalments and may charge interest at such rate as may be prescribed. [23/2010]


document_id: pta-1960
provision_ref: s38
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 38
title: Appointment of agent, etc., for recovery of tax
content:
38. —(1) The Comptroller may by written notice, if the Comptroller thinks it necessary, declare any person to be the agent of any other person, and the person so declared the agent is the agent of such other person for the purposes of this Act. [35/2008] (2) The agent so declared ( X ) may be required to pay any tax due from any moneys (including pensions, salary, wages or any other remuneration) — ( a ) which, at the date of receipt of such notice, may be held by X for, or due by X to, or about to be paid by X to, the person whose agent X has been declared to be; or ( b ) which, at any time within a period of 90 days from the receipt of such notice, come into X ’s hands, or become due from X to, or about to be paid by X to, the person whose agent X has been declared to be, and in default of such payment the tax is recoverable from the agent in the manner provided in section 38A. (3) For the purposes of subsection (2) and section 38A, “tax due” includes any arrears of tax or interest imposed under this Act. (4) For the purposes of this section, the Comptroller may require any person to give the Comptroller information as to any moneys, funds or other assets which may be held by the person for, or due by the person to, any other person. (5) Where any person declared by the Comptroller to be the agent of any other person under subsection (1) is aggrieved by such declaration, the person may, by written notice to the Comptroller within 14 days or within such further time as the Comptroller may allow, object to the declaration. (6) The Comptroller must examine the objection and may cancel, vary or confirm the declaration, and notify the objector accordingly. (7) Where the objector is aggrieved by the decision of the Comptroller under subsection (6), the objector may appeal against such decision to the Board within 21 days of the Comptroller notifying the objector of the decision under subsection (6) and the provisions of Part 4 apply with the necessary modifications. (8) For the purposes of payment of any tax due from any moneys referred to in subsection (2) in a joint account at any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions apply: ( a ) the person declared by the Comptroller under subsection (1) to be the agent of any person who is an owner of such moneys must — (i) within 14 days of the receipt of the notice under subsection (1), send a notice by registered post addressed to every owner of such moneys at the address last known to the agent informing the owner of such declaration; and (ii) retain such amount of the moneys as is presumed under paragraph ( b ) to be owned by the person from whom tax is due and, subject to paragraph ( e ) within 42 days of the receipt of the notice under subsection (1), pay over the tax due from such amount to the Comptroller; ( b ) it is presumed, until the contrary is proved, that the holders of a joint account at any bank have equal share of the moneys in the account as at the date of receipt of the notice under subsection (1) and that the joint owners of any immovable property share the proceeds of sale of the property equally; ( c ) any owner of such moneys who objects to the share presumed under paragraph ( b ) must give written notice of the owner’s objection to the person declared to be the agent under subsection (1) within 28 days of the receipt of the notice of the agent under paragraph ( a )(i), or within such further period as the Comptroller may allow, and furnish proof as to the owner’s share of the moneys; ( d ) where an objection under paragraph ( c ) has been received, the person declared to be the agent must — (i) retain the amount of such moneys referred to in paragraph ( a )(ii) until such time as the Comptroller, by notice under paragraph ( e ), informs the agent of the Comptroller’s decision on the objection; and (ii) inform the Comptroller of the objection within 7 days of the receipt of the objection; ( e ) the Comptroller must consider the objection and must, by written notice, inform the person declared to be the agent of the Comptroller’s decision and the agent must, despite any appeal under paragraph ( f ), pay over any tax due from the share of moneys decided by the Comptroller as the amount, not exceeding the amount presumed under paragraph ( b ) to be the share of the person by whom the tax is payable, held by the agent for or due by the agent to the person; and ( f ) any owner of such moneys aggrieved by the decision of the Comptroller under paragraph ( e ) may appeal against the decision to the Board within 21 days of such decision and the provisions of Part 4 apply, with the necessary modifications, to the appeal. (9) In subsection (8), “joint account” means any account in the names of 2 or more persons but excludes any partnership account, trust account and any account where a minor is one of the joint account holders. (10) Where an agent makes any payment of moneys to the Comptroller under this section — ( a ) the agent is deemed to have been acting under the authority of the person by whom the tax is payable (called in this section the defaulting taxpayer); ( b ) the agent is indemnified in respect of the payment to the Comptroller; ( c ) the amount of the tax due from the defaulting taxpayer is reduced by the amount paid by the agent to the Comptroller; and ( d ) the amount of the reduction is, to the extent of that amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer. [35/2008] (11) Where — ( a ) an amount of tax is due from any person under this Act otherwise than as an agent under this section; ( b ) except for this subsection, an amount is or would, at any time during the period of 90 days after the date of receipt of the notice in paragraph ( c ), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and ( c ) before payment of the amount referred to in paragraph ( b ) is made to the defaulting taxpayer, the Comptroller serves notice on any public officer (including an employee appointed under section 9(3) of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer, then the public officer is, despite any other written law, contract or scheme, entitled to reduce the amount referred to in paragraph ( b ) by the amount of the whole or any part of the tax referred to in paragraph ( a ), and if the public officer makes such a reduction — ( d ) the amount of the tax referred to in paragraph ( a ) is reduced by the amount of the reduction; and ( e ) the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys referred to in paragraph ( b ) to the defaulting taxpayer. [35/2008; 21/2013]


document_id: pta-1960
provision_ref: s38A
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 38A
title: Recovery of tax
content:
38A. —(1) Despite any other written law, any tax due may be sued for by way of a specially indorsed originating claim. [Act 25 of 2021 wef 01/04/2022] (2) The Comptroller may, in the Comptroller’s own name, sue for any such tax or penalty, and is entitled to all costs allowed by law against the person liable thereto. (3) The Comptroller may appear personally or by counsel in any suit instituted under this section. (4) In any suit under subsection (1) or (2), the production of a certificate signed by the Comptroller giving the name and address of the defendant and the amount of tax due from him or her is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.


document_id: pta-1960
provision_ref: s39
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 39
title: Proceedings for recovery of arrears
content:
39. —(1) For the recovery of arrears, the Comptroller has and may exercise, either successively or concurrently, in addition to any other remedies conferred by this Act, either or both of the following powers: ( a ) the Comptroller may issue a warrant of attachment and may seize by virtue thereof any movable property and crops of any person liable to pay the arrears and may also seize any movable property or any crops to whomsoever belonging which are found on the premises in respect of which the arrears are due and may, after service of the prescribed notice, sell the property by public auction or in such manner as may be prescribed; ( b ) the Comptroller may, by notice of sale to be served or published in the prescribed manner, declare the Comptroller’s intention of selling, at the expiry of 3 months from the date of the notice of sale, the premises in respect of which the arrears are due and, if, at the expiry of that period, the arrears have not been paid or satisfied, the Comptroller may sell by public auction, in lots or otherwise, the whole of such premises or such portion thereof or such interest therein as the Comptroller considers sufficient for the recovery of the arrears and costs. (2) The Comptroller must not proceed under subsection (1)( b ) to sell the premises in respect of which the arrears are due, or any portion thereof or interest therein, where there is or are upon the premises and liable to be seized and sold under subsection (1)( a ) movable property or crops belonging to the owner of a value estimated by the Comptroller to be sufficient to realise the sum required to satisfy the arrears and costs. (3) Any tenant, subtenant or occupier ( X ) who, in order to avoid the seizure or sale of X ’s property for non‑payment of arrears payable by the owner of the premises, pays the arrears and costs may thereafter, in the absence of any written agreement to the contrary, deduct the amount so paid by X from the rent due or to become due by X to X ’s immediate landlord on account of the premises or such part thereof as is held or occupied by X , and may retain possession thereof until that amount has been fully reimbursed to X whether by deduction from the rent or otherwise. (4) Any tenant or subtenant ( X ) who has reimbursed (whether by allowing a deduction from the rent or otherwise) any subtenant or occupier ( Y ) holding or occupying under X the amount so paid by Y has a similar right to deduct that amount from the rent due or to become due to X ’s immediate landlord and to retain possession until similarly reimbursed. (5) The receipt of the Comptroller or of any duly authorised officer of his or her department for any amount so paid by any such tenant, subtenant or occupier is deemed an acquittance in full for the like amount of rent. (6) If any premises in respect of which arrears are due, or any such movable property or crops as are mentioned in subsection (1) or the proceeds of sale thereof are already in the custody of the law under any enforcement order whereby the Comptroller is unable to exercise the powers under this section, the Comptroller may notify the Sheriff or the bailiff of the court concerned of the amount of the arrears, and is entitled without obtaining a judgment to be paid such amount out of the proceeds of sale of that premises or property in priority to the judgment debtor and to the judgment creditor and to any other creditor, except the Government. [Act 25 of 2021 wef 01/04/2022] (7) A certificate from the Comptroller is, unless it is disputed by the judgment debtor, conclusive evidence of the amount of the arrears, and in case of dispute, the amount is to be summarily determined by the court concerned. (8) Where premises are sold under subsection (1)( b ), the Comptroller has power to execute the conveyance and the purchaser of the premises must not be concerned to inquire whether the provisions of this Act relating to the sale and the conveyance have been complied with nor otherwise to inquire into the regularity or validity of the sale and conveyance. (9) Subsection (8) — ( a ) is deemed to apply to all conveyances executed by the Comptroller before 17 August 1973, and all such conveyances so executed are accordingly deemed always to have been or to be validly executed; and ( b ) does not affect the application of section 144 of the Land Titles Act 1993 in relation to registered land.


document_id: pta-1960
provision_ref: s40
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 40
title: Attachment
content:
40. —(1) The attachment mentioned in section 39(1)( a ) may be made by a person appointed for the purpose by the Comptroller who must publicly notify the attachment in the prescribed manner and must take an inventory of the property attached. (2) Such person is deemed to be a public servant within the meaning of the Penal Code 1871. (3) Such person may break open in the daytime any house or building for the purpose of effecting the attachment.


document_id: pta-1960
provision_ref: s41
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 41
title: Application of proceeds
content:
41. —(1) The proceeds of a sale under section 39(1) must be applied in the first place in satisfaction of the arrears together with interest thereon at such rate as may be prescribed and costs. [23/2010] (2) Where there is any surplus remaining thereafter, the Comptroller must, if satisfied as to the right of any person claiming the surplus, pay the amount thereof to the person or, if not so satisfied, must hold the amount in trust for the person who may ultimately succeed in due course of law in establishing the person’s title thereto. (3) If no title is established to such surplus within a period of 5 years from the date of the sale, it must be paid into the Consolidated Fund.


document_id: pta-1960
provision_ref: s42
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 42
content:
42. —(1) The purchaser at a sale held under section 39(1)( b ) is deemed to have acquired the right or property offered for sale free from all encumbrances created over it and from all subordinate interests derived from it except such as are expressly reserved by the Comptroller at the time of sale. (2) The Comptroller must notify in the Gazette the result of the sale and the conveyance to the purchaser of the right or property offered for sale.


document_id: pta-1960
provision_ref: s43
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 43
title: Cost of proceedings for recovery of arrears
content:
43. All costs and expenses incurred in the recovery of arrears may be recovered as if they formed part of the arrears.


document_id: pta-1960
provision_ref: s44
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 44
title: Power to stop sale
content:
44. If any person having any interest in any property liable to be sold at any time previous to the sale tenders to the Comptroller the arrears with interest and costs, the Comptroller must thereupon desist from all further proceedings in respect thereof.


document_id: pta-1960
provision_ref: s45
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 45
title: Application to court
content:
45. —(1) If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, the person may apply to the General Division of the High Court or, when the arrears do not exceed $1,000, to a District Court for an order to stay the proceedings. [40/2019] (2) The court, after hearing the Comptroller and making such further inquiry as is necessary, is to make such order as it thinks fit.


document_id: pta-1960
provision_ref: s46
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 46
title: Security to be given
content:
46. No application is to be entertained by the court under section 45 unless the applicant has deposited in court the amount of arrears and costs or given security for the same to the satisfaction of the court.


document_id: pta-1960
provision_ref: s47
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 47
title: Liability for payment of taxes of transferor who has not given notice
content:
47. —(1) Every person who sells or transfers any taxable property continues to be liable for the payment of all taxes payable in respect of the property and for the performance of all other obligations imposed by this Act upon the owner of the property which become payable or are to be performed at any time before the notice of transfer as is required by section 19 has been given. (2) Subsection (1) does not affect the liability of the purchaser or transferee to pay the taxes in respect of such property or affect the right of the Comptroller to recover such taxes or to enforce any obligation under this Act.


document_id: pta-1960
provision_ref: s48
chapter: PART 5 - COLLECTION AND RECOVERY OF TAX
section: 48
title: Assessment, etc., not to be impeached for want of form
content:
48. —(1) If the provisions of this Act are in substance and effect complied with, no assessment or valuation, no charge or demand of any tax and no seizure or sale under the authority of this Act may be impeached or is affected by reason of any mistake in — ( a ) the name of any person liable to pay the tax; ( b ) the description of any property or thing liable to the tax; or ( c ) the amount of assessment or the mode of seizure and sale. (2) No proceedings under this Act for the recovery of any taxes may be quashed or set aside in any court for want of form or procedure.


document_id: pta-1960
provision_ref: s49
chapter: PART 6 - NAMES AND NUMBERS OF BUILDINGS,
section: 49
title: Street and Building Names Board
content:
49. —(1) A Street and Building Names Board (called in this Part the SBNB) is established, consisting of a Chairperson and at least 2 other members all of whom are to be appointed by the Minister. (2) The SBNB has the following functions and duties: ( a ) to determine the name by which any building, estate or street is to be known, or to alter the name of any building, estate or street; ( b ) such other functions and duties as may be conferred by this Act on the SBNB. [23/2010] (3) The Chairperson and the other members of the SBNB hold office for such period as may be determined by the Minister and are eligible for re‑appointment. (4) The Minister may, without giving any reason, remove from office any member of the SBNB. (5) All matters coming before the SBNB at any meeting must be decided by a majority of votes of the members present, and in the event of an equality of votes, the Chairperson has a casting vote. (6) Any person aggrieved by any decision of the SBNB may, within 21 days of the date of the written notice of the decision, apply in writing to the SBNB to review the decision, stating the grounds on which the person’s application is based. (7) Any person who is dissatisfied with the decision of the SBNB after a review under subsection (6) may, within 21 days of the date of the written notice of the decision, appeal in writing to the Minister stating the grounds on which the person’s appeal is based. (8) The Minister may confirm, vary or rescind the decision referred to him or her under subsection (7) and the decision of the Minister is final. (9) Except for its function and duty referred to in subsection (2)( a ), the SBNB may authorise any officer in the employment of a statutory authority which has been approved by the Minister for the purpose of this subsection to assist the SBNB in performing any of the functions and duties of the SBNB under this Act. [23/2010]


document_id: pta-1960
provision_ref: s50
chapter: PART 6 - NAMES AND NUMBERS OF BUILDINGS,
section: 50
title: Name of building, estate or street
content:
50. The SBNB may cause the name of any building, estate or street to be painted, or otherwise marked, in a conspicuous position on any house, building or erection in or near that building, estate or street, and from time to time alter or renew the name.


document_id: pta-1960
provision_ref: s51
chapter: PART 6 - NAMES AND NUMBERS OF BUILDINGS,
section: 51
title: Numbers on properties
content:
51. —(1) The Comptroller may allot a number to or alter the number of any property and may require the owner of the property to fix the number in a conspicuous place on the outside of the property or at the entrance of the enclosure of the property, or change, replace or refix the number within a prescribed time. (2) The Comptroller may, if he or she thinks fit, undertake the fixing, changing, replacing or refixing of the number of the property and the expense of such fixing, changing, replacing or refixing is to be determined by the Comptroller and paid by the owner of the property.


document_id: pta-1960
provision_ref: s52
chapter: PART 6 - NAMES AND NUMBERS OF BUILDINGS,
section: 52
title: Penalty for numbering or naming property, estate or street without authority of Comptroller or SBNB
content:
52. —(1) The allotting or fixing of a number or the giving or fixing of a name to or on any building which has been erected in contravention of any written law does not prevent the person who has contravened such law from being prosecuted thereunder and from being liable to the penalty under that law, or the unauthorised building from being demolished under that law. [23/2010] (2) Any person who — ( a ) without the authority of the Comptroller, allots a number to any property or fixes or causes to be fixed a number on or near any property or at the entrance of the enclosure thereof; or ( b ) without the authority of the SBNB, gives a name to any building, estate or street or fixes or causes to be fixed a name to any building, structure or post in or near that building, estate or street, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000, and the Comptroller or the SBNB (as the case may be) may, whether or not any proceedings have been instituted against any person for a contravention of this subsection, without notice authorise any person to enter upon any property to remove or destroy such number or name. [23/2010] (3) For the purposes of instituting proceedings under subsection (2), the act of — ( a ) allotting an unauthorised number to any property, or fixing or causing to be fixed such number on or near any property; or ( b ) giving an unauthorised name to any building, estate or street or fixing or causing to be fixed such name on any building, structure or post in or near that building, estate or street, is, until the contrary is proved, presumed to have been done — ( c ) by the person who erects or sells the property if the person who actually allots, gives or fixes the unauthorised number or name is not known or cannot be found in Singapore; and ( d ) by the owner or occupier of the property if the person who erects or sells the property and the person who actually allots, gives or fixes the unauthorised number or name are not known or cannot be found in Singapore. (4) The Comptroller or the SBNB (as the case may be) may, whether or not any proceedings have been instituted against any person for contravention of subsection (2) in respect of any property, by written order require the owner or occupier to remove any unauthorised number or name fixed on or near the property. [23/2010] (5) Any person who fails to comply with an order under subsection (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and, in the case of a continuing offence, to a further fine not exceeding $50 for every day during which the offence continues after conviction.


document_id: pta-1960
provision_ref: s53
chapter: PART 6 - NAMES AND NUMBERS OF BUILDINGS,
section: 53
title: Penalty for destroying name or number
content:
53. —(1) Any person who destroys, pulls down, defaces, covers or conceals any inscription of the name of a building, an estate or a street which has lawfully been set up or sets up on any house, building, structure or post in or near that building, estate or street any other name different from the name lawfully given to the building, estate or street, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000. (2) The expense of replacing or refixing any such name which has been destroyed, pulled down, defaced, covered or concealed must be paid by the person convicted of destroying, pulling down, defacing, covering or concealing the name, as the case may be. (3) Any person who destroys, pulls down, defaces, covers or conceals the number of any house or building which has been lawfully set up or sets up in any house or building any number different from the number lawfully allotted to the house or building shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000. (4) The expense of replacing or refixing any such number which has been destroyed, pulled down, defaced, covered or concealed must be paid by the person convicted of destroying, pulling down, defacing, covering or concealing the number, as the case may be.


document_id: pta-1960
provision_ref: s54
chapter: PART 6 - NAMES AND NUMBERS OF BUILDINGS,
section: 54
title: Disputed expenses to be determined by Magistrate’s Court
content:
54. —(1) The amount of expenses payable under section 53 is, in case of dispute, to be summarily ascertained and determined by a Magistrate’s Court. (2) If the amount of such expenses is not paid by the party liable to pay them within 7 days after demand, the default may be reported to a Magistrate’s Court and the amount recovered in the same way as if it were a fine imposed by a Magistrate’s Court. (3) An appeal lies to the General Division of the High Court from any decision of a Magistrate’s Court under this section, and the provisions of the Criminal Procedure Code 2010 apply, with the necessary modifications, to all such appeals. [40/2019]


document_id: pta-1960
provision_ref: s55
chapter: PART 6 - NAMES AND NUMBERS OF BUILDINGS,
section: 55
title: Recovery of expenses and costs payable by owners
content:
55. —(1) The sum payable by an owner in respect of expenses under section 51(2) is a first charge on the premises in respect of which the expenses or costs have been incurred. (2) Such sum may be recovered by the same means and in like manner as if it were a sum payable in respect of a tax remaining unpaid at the expiry of the prescribed time within the meaning of section 36. (3) The charge in this section attaches, and the powers and remedies in this section become exercisable as from the date of completion of the work, and thereafter the powers and remedies may be exercised against the premises or against any movable property or crops for the time being found thereon, despite any change or changes in the ownership or occupation of the premises subsequent to that date.


document_id: pta-1960
provision_ref: s56
chapter: PART 7 - OFFENCES AND PENALTIES
section: 56
title: Penalty for obstructing Comptroller, etc., in carrying out his or her duties
content:
56. Any person who at any time hinders or obstructs — ( a ) the Comptroller or the Chief Assessor; ( b ) any member of the SBNB; or ( c ) any other person employed in the administration of this Act (including any officer of a statutory authority authorised by the SBNB under section 49(9)), in the performance and execution of his or her duty or of anything which he or she is empowered or required to do by virtue of or in consequence of 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 12 months or to both. [23/2010; 38/2017]


document_id: pta-1960
provision_ref: s57
chapter: PART 7 - OFFENCES AND PENALTIES
section: 57
title: Offence to furnish false information
content:
57. Any person who furnishes information which the person knows or believes to be false in any application made under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.


document_id: pta-1960
provision_ref: s58
chapter: PART 7 - OFFENCES AND PENALTIES
section: 58
title: Comptroller, etc., may direct prosecution
content:
58. —(1) The Comptroller or the Chief Assessor or such other officer as may be authorised by the Comptroller or the Chief Assessor in that behalf may direct any prosecution for any offence under this Act (other than under section 52(2)( b ) or (5) or 53(1) in respect of matters relating to the naming of buildings, estates and streets) and may authorise the incurring of such expense as may be necessary to the prosecution. [23/2010] (2) For the purpose of subsection (1), any officer employed in the administration of this Act (other than an officer of a statutory authority authorised by the SBNB under section 49(9)) may conduct such prosecution on behalf of the Comptroller or the Chief Assessor, as the case may be. [23/2010] (3) Subject to his or her being appointed or authorised by the Public Prosecutor, any officer of a statutory authority authorised by the SBNB under section 49(9) may conduct prosecution for any offence under section 52(2)( b ) or (5) or 53(1) in respect of matters relating to the naming of buildings, estates and streets. [23/2010]


document_id: pta-1960
provision_ref: s59
chapter: PART 7 - OFFENCES AND PENALTIES
section: 59
title: Property tax officer may demand names and addresses in certain cases
content:
59. —(1) Any person who is charged by any officer employed in the administration of this Act (including any officer of a statutory authority authorised by the SBNB under section 49(9)) with any offence under this Act must give the person’s name and address to that officer if so required. [23/2010] (2) Any person who contravenes this section or misstates his or her name and address shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.


document_id: pta-1960
provision_ref: s60
chapter: PART 7 - OFFENCES AND PENALTIES
section: 60
title: Saving of prosecutions under other laws
content:
60. This Act does not prevent any person from being prosecuted under any other law for any act or omission which constitutes an offence under this Act or from being liable under that other law to any other or higher punishment or penalty than that provided by this Act, except that no person shall be punished twice for the same offence.


document_id: pta-1960
provision_ref: s61
chapter: PART 7 - OFFENCES AND PENALTIES
section: 61
title: General penalties
content:
61. Any person guilty of an offence under this Act for which no penalty is expressly provided shall be liable on conviction to a fine not exceeding $5,000.


document_id: pta-1960
provision_ref: s62
chapter: PART 7 - OFFENCES AND PENALTIES
section: 62
title: Jurisdiction of court
content:
62. —(1) A District Court or a Magistrate’s Court has jurisdiction to hear and determine all offences under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, has power to impose the full penalty or punishment in respect of the offence. (2) All fines imposed for any offence under this Act must be paid into the Consolidated Fund.


document_id: pta-1960
provision_ref: s63
chapter: PART 7 - OFFENCES AND PENALTIES
section: 63
title: Composition of offences
content:
63. —(1) The Comptroller or the SBNB (as the case may be) may compound any offence under this Act by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $5,000. [23/2010] (2) The Comptroller or the SBNB (as the case may be) before making any offer of composition under subsection (1) must consider the nature of the offence and the circumstances under which the offence was committed. [23/2010] (3) On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence. (4) All sums collected under this section must be paid into the Consolidated Fund.


document_id: pta-1960
provision_ref: s64
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 64
title: Power to enter upon lands for purposes of this Act
content:
64. —(1) For the purposes of carrying out in good faith the functions and duties of the SBNB under this Act — ( a ) a member of the SBNB; or ( b ) an officer of a statutory authority authorised by the SBNB under section 49(9), may at all reasonable hours in the daytime enter any building or land. [38/2017] (2) The member of the SBNB or the officer of a statutory authority authorised by the SBNB must not enter into any dwelling house in actual occupation, unless with the consent of the occupier thereof, without 6 hours’ previous notice to the occupier. [23/2010; 38/2017]


document_id: pta-1960
provision_ref: s64A
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 64A
title: Power of Comptroller, etc., to obtain information and furnishing of information
content:
64A. —(1) The Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf — ( a ) is entitled at all times to full and free access to all properties, documents, computers, computer programs and computer software (whether installed in a computer or otherwise) for any of the purposes of this Act; ( b ) is entitled to access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained in or available to such computers into readable and comprehensive format or text for any of the purposes of this Act; ( c ) is entitled — (i) without fee or reward, to inspect, copy or take extracts from any such document, computer, computer program, computer software or computer output; and (ii) at any reasonable time to inspect and check the operation of any computer, device, apparatus or material which is or has been in use in connection with anything to which this section applies; ( d ) may take possession of any such document, computer, device, apparatus, material, computer program or computer software where in his or her opinion — (i) the inspection, checking or copying of such item or extraction from such item cannot reasonably be performed without taking possession; (ii) any such item may be interfered with or destroyed unless possession is taken; or (iii) any such item may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment; ( e ) is entitled to require — (i) the person by whom or on whose behalf the computer is or has been used, or any person having charge of, or otherwise concerned with the operation of the computer, device, apparatus or material, to provide the Comptroller, the Chief Assessor or the officer with such reasonable assistance as he or she may require for the purposes of this section; and (ii) any person in possession of decryption information to grant the Comptroller, the Chief Assessor or the officer access to such decryption information that is necessary to decrypt data required for the purposes of this section; and ( f ) is entitled to require a person in or at the property, and who appears to the Comptroller, the Chief Assessor or the officer to be acquainted with any facts or circumstances concerning the person’s or another person’s property — (i) to answer any question to the best of that person’s knowledge, information and belief; or (ii) to take reasonable steps to produce a document for inspection. [38/2017] (2) The Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf, may by notice require any person to give orally, in writing, or through the electronic service, as may be required, all such information concerning the person’s or any other person’s property as may be demanded of the person by the Comptroller, the Chief Assessor or the officer (as the case may be) for the purposes of this Act. [38/2017] (3) For the purposes of this Act, the Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf, may by notice require any person to attend personally before the Comptroller, the Chief Assessor or an officer authorised by the Comptroller or the Chief Assessor in that behalf, at a place and time specified in the notice to do one or both of the following: ( a ) provide, to the best of that person’s knowledge, information and belief, any information concerning the person’s or any other person’s property; ( b ) take reasonable steps to produce for inspection a document concerning the property. [38/2017] (4) To avoid doubt, section 65(1) does not apply to a notice under subsection (2) or (3). [38/2017] (5) The power to require a person to provide information or produce a document under subsection (1)( f ) or (2), or when in attendance before the Comptroller, the Chief Assessor, or an authorised officer pursuant to a notice under subsection (3), includes the power — ( a ) to require that person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or document; ( b ) if the information is not provided or the document is not produced, to require that person to state, to the best of the person’s knowledge and belief, where it is; ( c ) if the information is recorded otherwise than in legible form, to require the information to be made available to the Comptroller, the Chief Assessor or the authorised officer (as the case may be) in legible form; and ( d ) in the case of a document, to inspect, copy or take extracts from the document without fee or reward, and to take possession of the document if in the opinion of the Comptroller, the Chief Assessor or the authorised officer — (i) the inspection, copying or extraction cannot reasonably be performed without taking possession of the document; (ii) the document may be interfered with or destroyed unless possession of the document is taken; or (iii) the document may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment. [38/2017] (6) A statement made by any person asked under subsection (1)( f ), or in compliance with a demand for information, must — ( a ) be reduced to writing; ( b ) be read over to the person; ( c ) if the person does not understand English, be interpreted for the person in a language that the person understands; and ( d ) be signed by the person. [38/2017] (7) Any person who, without reasonable excuse, fails, neglects or refuses to comply with any notice or requirement of the Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf under this section, or with a demand for information, shall be guilty of an offence and shall be liable on conviction — ( a ) to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both; and ( b ) in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction. [38/2017] (8) Any person who, in purported compliance with a notice or requirement of the Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf under this section, or with a demand for information, produces any document which contains any information, or provides any information, known to the person to be false or misleading in a material particular — ( a ) without indicating to the Comptroller, the Chief Assessor or the officer that the information is false or misleading and the part that is false or misleading; and ( b ) without providing correct information to the Comptroller, the Chief Assessor or the officer if the person is in possession of, or can reasonably acquire, the correct information, 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 2 years or to both. [38/2017] (9) A person is not obliged under this section to disclose (including through the production of a document) any information which the person is under any statutory obligation to observe secrecy. [38/2017] (10) The generality of the term “reasonable excuse” in subsection (7) is not affected by subsection (9). [38/2017] (11) In this section — “computer” and “computer output” have the meanings given by section 2(1) of the Computer Misuse Act 1993; “demand for information” means a demand by the Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf to answer a question when in attendance before the Comptroller, the Chief Assessor or the officer pursuant to a notice under subsection (3); “document” includes, in addition to a written document — ( a ) any map, plan, graph or drawing; ( b ) any photograph; ( c ) any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means; ( d ) any disc, tape, soundtrack or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it; ( e ) any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it; and ( f ) any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them; “writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form. [38/2017; 9/2018]


document_id: pta-1960
provision_ref: s64B
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 64B
title: Protection of informers
content:
64B. —(1) Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after 16 November 2021 is obliged or permitted — ( a ) to disclose the identity of an informer who has given any information (whether the information is given before, on or after that date) with respect to an offence under this Act; or ( b ) to answer any question if the answer to the question would lead, or would tend to lead, to the discovery of the identity of the informer. [27/2021] (2) If any document which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the discovery of the informer’s identity, the court must cause the entry to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery. [27/2021] (3) If — ( a ) in any proceedings for an offence under any written law, the court, after full enquiry into the case, believes that the informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or ( b ) in any other proceedings, the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer, the court may permit enquiry and require full disclosure concerning the informer. [27/2021] (4) In this section, a reference to civil proceedings includes any proceedings before the Valuation Review Board. [27/2021]


document_id: pta-1960
provision_ref: s65
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 65
title: Receipts, notices, etc., may be given by authorised officer
content:
65. —(1) All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Assessor, or the SBNB, is empowered to give by this Act may be given by any employee authorised thereunto by the Comptroller or the Chief Assessor, or by any officer of a statutory authority authorised by the SBNB under section 49(9), as the case may be. [23/2010] (2) Where any such notice, order, warrant or document requires authentication, the signature or a facsimile thereof affixed thereunto of — ( a ) the Comptroller or the Chief Assessor or any employee authorised thereunto by the Comptroller or the Chief Assessor; or ( b ) any member of the SBNB or officer of a statutory authority authorised by the SBNB under section 49(9), as the case may be, is sufficient authentication. [23/2010] (3) Where any notice, order or document is served on any person through the electronic service in accordance with the regulations made under section 66(2), the notice, order or document is deemed to be sufficiently authenticated if it is served on the person by the transmission of an electronic record of it to the person’s account with the electronic service. [38/2017] [Act 33 of 2022 wef 26/04/2024]


document_id: pta-1960
provision_ref: s66
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 66
title: Use of electronic service
content:
66. —(1) Any person who is required to file or submit any return or document may do so through the electronic service. (2) The Minister may make regulations for the purposes of this section and section 67(1)( d ), prescribing — ( a ) the circumstances in which the Comptroller or the Chief Assessor may serve any notice, order or other document through the electronic service on a person assigned an account with the electronic service; and ( b ) the manner in which a person who has been served through the electronic service with any notice, order or other document is to be notified of the transmission of an electronic record of it to the person’s account with the electronic service. (3) Regulations made for the purpose of subsection (2) — ( a ) may provide for service of any notice, order or document through the electronic service in circumstances where — (i) the person consents to such service; or (ii) the Comptroller or the Chief Assessor (as the case may be) gives the person notice of the Comptroller’s or the Chief Assessor’s intention of such service and the person does not refuse such service; ( b ) may provide for the giving of any notice of the Comptroller’s or the Chief Assessor’s intention, or the person’s consent or refusal, mentioned in paragraph ( a ), including — (i) the matters that must be contained in the notice; and (ii) the time within which, and the form and manner in which, the consent or refusal must be received by the Comptroller or the Chief Assessor; ( c ) may provide when the consent or refusal of the person takes effect and when the Comptroller or the Chief Assessor must give effect to such consent or refusal; and ( d ) may provide for any other matter necessary or incidental to the purposes in paragraphs ( a ), ( b ) and ( c ) and subsection (2)( a ). (4) The Comptroller may, for the purposes of the electronic service, approve the use of any symbol, code, abbreviation or notation to represent any particulars or information required under this Act. [Act 33 of 2022 wef 26/04/2024]


document_id: pta-1960
provision_ref: s67
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 67
title: Service of notices, etc.
content:
67. —(1) Every notice, order or document required or authorised by this Act to be served on any person may be served — ( a ) by delivering it to that person or to some adult member or employee of his or her family at his or her last known place of residence; ( b ) by leaving it at the person’s usual or last known place of residence or business in an envelope addressed to the person; ( c ) by sending it by ordinary post addressed to the person at the person’s usual or last known place of residence or business; or ( d ) through the electronic service in accordance with regulations made under section 66(2), by transmitting an electronic record of it to the person’s account with the electronic service. [38/2017] [Act 33 of 2022 wef 26/04/2024] (2) Where any notice, order or document is served on any person through the electronic service under subsection (1)( d ), the notice, order or document is taken to have been served at the time when an electronic record of it enters the person’s account with the electronic service. [38/2017] (3) Despite subsections (1) and (2), no person shall be liable to prosecution for an offence — ( a ) under section 16(2), 21(13) or 64A(7) in respect of failure to comply with the terms of a notice; ( b ) under section 18(3) in respect of failure or neglect to furnish a return required to be made pursuant to a notice under section 18(2); or ( c ) under section 52(5) in respect of failure to comply with a written order under section 52(4), unless the notice or order (as the case may be) has been served on the person personally or by registered post. [38/2017] (4) Any notice, order or document required or authorised by this Act to be served on the owner or occupier of any premises is deemed to be properly addressed if addressed by the description of the “owner” or “occupier” of the premises without further name or description. (5) Any notice, order or document required or authorised by this Act to be served on the owner or occupier of any premises may be served by delivering the same or a true copy thereof to some adult person on the premises or, if there is no such person on the premises to whom the same can with reasonable diligence be delivered, by affixing the notice, order or document to some conspicuous part of the premises. (6) Where any premises is owned by more than one person, any notice, order or document required or authorised by this Act to be served on the owner of such premises is deemed to be sufficiently served if it is served on any one of the owners, except that where any such owner has notified the Chief Assessor in the prescribed form, that owner must be served a copy of such notice, order or document.


document_id: pta-1960
provision_ref: s68
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 68
title: Service of summons
content:
68. —(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 or her family at his or her last known place of residence; ( b ) by leaving the summons at the person’s 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 the person’s usual or last known place of residence or business; ( d ) where the person is a body of persons, corporate or unincorporate — (i) by delivering the summons to the secretary or other similar officer of the body of persons at its registered office or principal place of business; or (ii) by sending the summons by registered post addressed to the body of persons at its registered office or principal place of business. (2) Any summons sent by registered post in accordance with subsection (1) is 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 is sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.


document_id: pta-1960
provision_ref: s68A
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 68A
title: Notice to attend court
content:
68A. —(1) Where the Comptroller has reasonable grounds to believe that a person has committed an offence under this Act that is punishable by a fine or by an imprisonment term not exceeding 12 months or both, the Comptroller may, in lieu of applying to a court for a summons, serve on that person a written notice, containing such information as may be prescribed by regulations made under section 72, requiring that person to attend at the court described, at the time and on the date specified in the notice. (2) The Comptroller must, if so required by a court, produce a copy of the notice to the court. (3) The notice may be served on the person alleged to have committed the offence in the manner provided in section 68, as if it were a summons issued by a court. (4) On a person appearing before a court pursuant to such notice, the court is to proceed as though the person were produced before the court under section 153 of the Criminal Procedure Code 2010. (5) If a person on whom such notice has been served fails to appear before a court in accordance with the notice, the court may, if satisfied that the notice was duly served — ( a ) issue a warrant for the arrest of the person, unless that person has before that date been permitted to compound the offence; or ( b ) proceed with the matter in the absence of the person pursuant to section 156 of the Criminal Procedure Code 2010, and a reference in that section to a summons or notice to attend court is to a written notice served under this section. (6) Upon a person arrested pursuant to a warrant issued under subsection (5)( a ) being produced before a court, the court is to proceed as though the person were produced under section 153 of the Criminal Procedure Code 2010. (7) The Comptroller may, at any time before the date specified in the notice, cancel the notice. [Act 30 of 2023 wef 01/01/2024]


document_id: pta-1960
provision_ref: s69
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 69
title: Tax remission
content:
69. The Minister may remit wholly or in part, the tax payable by any person — ( a ) on the ground of poverty; or ( b ) if the Minister is satisfied that it is just and equitable to do so.


document_id: pta-1960
provision_ref: s70
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 70
title: Inaccuracies in documents
content:
70. No misnomer or inaccurate description of any person, premises, building, holding, street or place named or described in any document prepared, issued or served under, by virtue of or for the purposes of this Act in any way affects the operation of this Act as respects that person or place if that person or place is so designated in the document as to be identifiable, and no proceedings taken by virtue of this Act are invalid for want of form.


document_id: pta-1960
provision_ref: s71
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 71
title: Evidence
content:
71. —(1) The contents of any document prepared, issued or served under or for the purposes of this Act are, until the contrary is proved, presumed to be correct and the production of any book purporting to contain any tax, valuation or assessment made by virtue of this Act is, without any other evidence whatever, prima facie evidence of the making and validity of the tax, valuation or assessment mentioned therein. (2) All records, registers and other documents required by this Act to be kept by the Comptroller or the Chief Assessor or any officer employed in the administration of this Act are deemed to be public documents and copies or extracts certified by the Comptroller or the Chief Assessor or by an officer responsible for the custody thereof to be true copies or extracts (as the case may be) subscribed by the Comptroller or the Chief Assessor or such officer with his or her name and his or her official title are admissible in evidence as proof of the contents of that document or extract thereof.


document_id: pta-1960
provision_ref: s72
chapter: PART 8 - MISCELLANEOUS PROVISIONS
section: 72
title: Regulations
content:
72. —(1) The appropriate Minister may make regulations for carrying out the purposes and provisions of this Act for which the Minister is responsible — ( a ) providing for the form and manner in which appeals are to be made to the Board; ( b ) providing for when an objection to the appointment of a member under section 26(1) or (2) to hear an appeal may be made, and how such objection is to be dealt with; ( c ) providing for the procedure to be adopted by the Board for the Board’s meetings and for proceedings before the Board, and the records to be kept by the Board; ( d ) prescribing the fees to be paid in respect of any appeal under Part 4; ( e ) prescribing the costs in respect of appeals to the Board; ( f ) providing for any matter which the Minister considers incidental or expedient for the proper and efficient conduct of proceedings before the Board; ( g ) providing that the Chairperson or a Deputy Chairperson of the Board may issue directions for carrying out any regulations; ( h ) providing for any other matter that is necessary or convenient for carrying out or giving effect to the provisions of Part 4; ( i ) prescribing the forms or any other matter required or permitted to be prescribed by this Act; ( j ) prescribing the manner in which a notice of appeal may be amended; ( k ) providing for the procedure of, and other matter relating to, the SBNB; ( l ) prescribing the time and manner in which an owner of a property is to mark or display the number allotted to such property and the penalties for non-compliance; and ( m ) generally for the better carrying out of the provisions of this Act. [Act 3 of 2024 wef 01/04/2025] (2) The appropriate Minister may, in lieu of making any regulations prescribing the forms which by this Act are required to be or may be prescribed, authorise the Comptroller or the SBNB (as the case may be) to approve the use of such forms as the Comptroller or SBNB thinks fit. [23/2010]


document_id: pta-1965
provision_ref: s3
chapter: PART 2 - FORMS
section: 3
title: Forms
content:
3. —(1) The Minister may approve forms to be used in respect of any scheduled matter. (2) A form applicable to any one or more of the laws relating to any scheduled matter and approved in pursuance of subsection (1) shall be deemed to be a form prescribed under and for the purpose of any of those laws with regard to which the form is applicable; and, in case of any conflict between any form so approved and any form prescribed under such law or laws, the former shall prevail. (3) Any form purporting to have been approved by the Minister under subsection (1) shall, until the contrary is proved, be deemed to have been so approved.


document_id: pta-1965
provision_ref: s4
chapter: PART 3 - PAYROLL TAX
section: 4
title: Interpretation
content:
4. In this Act, unless the context otherwise requires — “cash” includes notes, cheques or any commercial equivalent of money in any currency; “Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947 and includes a Deputy Comptroller so appointed; “employee”, in relation to a month, means an employee rendering in that month services wholly or partly in Singapore and an employee who is on leave during that month where such leave is attributable to services rendered wholly or partly in Singapore in any previous month and includes the director of a company and the holder of any other office, but does not include any domestic servant, gardener or driver, wholly and exclusively employed by an individual otherwise than in connection with his trade, business, profession or vocation; “employer” means any person who pays or is liable to pay any remuneration to an employee; “Minister” means the Minister charged with the responsibility for finance; “payroll” means the total remuneration paid by or on behalf of an employer to his employees in any month and includes a proportion of the civilian remuneration which an employer is liable to pay to his employees pursuant to section 24 of the Enlistment Act 1970; “remuneration” means any wages, salary, commission, bonuses, allowances (including a housing allowance or other like allowance) or other emoluments paid in cash by or on behalf of an employer to an employee, and includes any leave pay.


document_id: pta-1965
provision_ref: s5
chapter: PART 3 - PAYROLL TAX
section: 5
title: Charge to payroll tax
content:
5. Tax (referred to in this Act as payroll tax) shall, subject to the provisions of this Act, be charged on every employer and shall be levied and paid on the payroll of such employer in respect of the month of January 1965 and of each subsequent month.


document_id: pta-1965
provision_ref: s6
chapter: PART 3 - PAYROLL TAX
section: 6
title: Rate of payroll tax
content:
6. —(1) Payroll tax shall be levied at such rate as the Minister may by order from time to time prescribe on the payroll of an employer for each month. (2) Where the payroll tax levied results in an amount which contains a fraction of a dollar, the tax payable shall be taken to be that amount less that fraction.


document_id: pta-1965
provision_ref: s7
chapter: PART 3 - PAYROLL TAX
section: 7
title: Exemption
content:
7. There shall be exempted from the payment of payroll tax the following: ( a ) the Government; ( b ) any accredited foreign government; ( c ) any local authority constituted under any written law for the time being in force; ( d ) subject to such conditions, and whether wholly or to such extent, as may be specified, such public bodies or class of employers as the Minister may from time to time by notification in the Gazette exempt.


document_id: pta-1965
provision_ref: s8
chapter: PART 3 - PAYROLL TAX
section: 8
title: Time for payment of payroll tax
content:
8. —(1) Every employer liable to pay payroll tax for any month shall pay the tax on or before the 14th day of the month next following or by such later date as may be provided in accordance with regulations made under this Act. (2) Any employer contravening subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 6 months or to both.


document_id: pta-1965
provision_ref: s9
chapter: PART 3 - PAYROLL TAX
section: 9
title: Payroll tax payable to be debt due to Government
content:
9. Any payroll tax due from and payable by an employer under this Act or any regulations made thereunder shall be recoverable by the Comptroller or any person duly authorised by the Comptroller to act on his behalf, as a debt due to the Government.


document_id: pta-1965
provision_ref: s10
chapter: PART 3 - PAYROLL TAX
section: 10
title: Payment of payroll tax by any person for or on behalf of any other person
content:
10. —(1) Where several persons, being joint employers, are liable under this Act or any regulations made thereunder to pay payroll tax, those persons shall be jointly and severally so liable; but any of those persons who has paid payroll tax in respect of any payroll may recover by way of contribution from any other such persons jointly liable to pay that tax a sum which bears the same proportion to the tax as the share of the payroll which those other persons were liable to pay bears to the total amount of payroll which all such persons jointly liable to payroll tax were liable to pay. (2) The secretary, manager, principal officer or any director in Singapore of every company and the secretary, manager, principal officer or other officer in Singapore of every body of persons shall be answerable for doing all such acts, matters and things relating to payroll tax as are required to be done by this Act or any regulations made thereunder by that company or body of persons. (3) The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any employer and the person so declared to be the agent shall be the agent of the employer for the purpose of this Act, and may be required to pay any payroll tax due from any moneys which may be held by him for, or due by him to, the employer whose agent he has been declared to be. (4) Every person answerable under this Act for the payment of payroll tax on behalf of an employer may retain out of any money coming to his hands on behalf of the employer so much thereof as shall be sufficient to pay the tax; and he shall be and is hereby indemnified against any person whatsoever for all payments made by him under this Act or any regulations made thereunder.


document_id: pta-1965
provision_ref: s11
chapter: PART 3 - PAYROLL TAX
section: 11
title: Regulations
content:
11. —(1) The Minister shall make such regulations as appear to him to be necessary for carrying out the provisions of this Act; and without prejudice to the generality of the foregoing the regulations may provide for — ( a ) requiring employers to give notice of their liability to pay payroll tax, and the manner in which the notice shall be given; ( b ) the manner in which payroll tax or any part thereof is to be paid and collected and the manner in which the tax when paid and collected shall be accounted for; ( c ) the manner in which payroll tax due and unpaid is to be assessed and collected; ( d ) the keeping by employers chargeable with payroll tax of payroll records, payroll tax receipts and such other documents as may seem necessary, and preserving the same; ( e ) the disclosure to the Comptroller or to income tax officers or other persons duly authorised by the Comptroller of such information as may be required for the ascertainment of liability to payroll tax; ( f ) the production to and inspection and removal by persons authorised by the Comptroller of accounts, payroll records, books, receipts and other records for the purpose of satisfying themselves as to whether payroll tax has been duly paid; ( g ) the refund of any payroll tax paid in excess of the amount required by this Act or any regulations made thereunder; ( h ) matters consequential on the death of an employer or his becoming subject to any incapacity, in relation to any unpaid payroll tax; ( i ) the remission of any payroll tax; and ( j ) empowering the Comptroller to abate any penalty or compound any offence under such regulations or, before judgment, to stay and compound any proceedings thereunder. [7/97] (2) Regulations made under this section may provide for the imposition of penalties for failure to comply with such regulations; and such penalties may consist of — ( a ) a fine equal to double the amount of payroll tax due and unpaid; and ( b ) a further fine not exceeding $5,000 or a term of imprisonment not exceeding 3 years or both. (3) Without prejudice to any other mode of assessment and recovery which may be provided for in the regulations, the regulations may provide that the provisions of any law relating to the assessment and recovery of income tax shall apply to the assessment and recovery of any payroll tax as they apply in relation to the assessment and recovery of income tax, subject to any modifications as may be specified in the regulations. (4) All regulations made under this section shall be published in the Gazette and shall be presented to Parliament as soon as possible after publication and if a resolution is passed by Parliament within 2 months after the regulations are so presented annulling the regulations they shall thenceforth be void, but without prejudice to the validity of anything previously done thereunder or to the making of any new regulations.


document_id: pta-1965
provision_ref: s12
chapter: PART 3 - PAYROLL TAX
section: 12
title: Administration
content:
12. —(1) The Comptroller shall have the general administration of this Act; but the Minister may from time to time give to the Comptroller directions of a general character, and not inconsistent with the provisions of this Act, as to the exercise of the powers and discretions conferred on the Comptroller and to the performance of the duties required to be discharged by the Comptroller under this Act or any regulations made thereunder; and the Comptroller shall give effect to such directions. (2) The Comptroller may in writing authorise any person or class of persons to assist in the administration of this Act and, for that purpose, to perform or exercise any specific duty imposed or power conferred upon the Comptroller by this Act or any regulations made thereunder. [Act 5 of 2025 wef 09/03/2025] (3) Subject to such conditions as he may specify, the Comptroller may direct that any information, return or document required to be supplied, forwarded or given to him be supplied to such other person as he may direct. [Act 5 of 2025 wef 09/03/2025] (3A) A direction under subsection (3) must be published in the Gazette . [Act 5 of 2025 wef 09/03/2025] (4) Every person having any official duty or being employed in the administration of this Act and any regulations made thereunder shall regard and deal with all documents, information and returns and any copies thereof relating to remuneration and to payroll tax as secret and confidential. (5) Every person having possession or control of any such documents, information or returns or copies thereof who at any time, otherwise than for the purpose of this Act or of any written law relating to income tax or with the express authority of the Minister — ( a ) communicates or attempts to communicate the information or anything contained in the documents or returns to any person; ( b ) suffers or permits any person to have access to such information or anything contained in any such documents or returns or copies, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 6 months or to both. (6) No proceedings for an offence under this section shall be taken except by the Public Prosecutor. (7) No person appointed under, or employed in carrying out, the provisions of this Act shall be required to produce in any court any return or document, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Act except as may be necessary for the purposes of carrying into effect the provisions of this Act, in order to institute a prosecution, or in the course of a prosecution, for any offence committed in relation to payroll tax or under any written law relating to income tax. (8) Notwithstanding anything in this section, the Comptroller shall permit the Auditor‑General or any officer duly authorised in that behalf by him to have such access to any records or documents as may be necessary for the performance of his official duties; and the Auditor‑General or any such officer shall for the purpose of this section be deemed to be a person employed in carrying out the provisions of this Act.


document_id: pta-2005
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “animal” means any mammal (other than man), bird, reptile, amphibian, fish (including shellfish), insect or any other living creature, vertebrate or invertebrate, and includes any egg or young thereof; “authorised officer” means any person appointed under section 4(3); “Board” means the National Parks Board established under the National Parks Board Act 1996; “boat” means any launch, vessel or floating craft used in navigation by water, however propelled or moved; “bridge” includes any flyover, overpass and viaduct; “building” has the meaning given by the Building Control Act 1989; “building works” means any of the following works: ( a ) the erection, alteration, restoration, addition or extension of a building or part thereof; ( b ) the demolition or dismantling of a building or part thereof with a view to rebuilding; ( c ) any site clearance, earth-moving, excavation, tunnelling, boring or laying of foundations; ( d ) any site restoration or provision of roadways and other access works; and ( e ) any other kind of building operation which forms part of, is preparatory to, is for rendering complete or is otherwise connected with any works mentioned in paragraph ( a ), ( b ), ( c ) or ( d ); “Commissioner” means the Commissioner of Parks and Recreation appointed under section 4(1); “competent authority” means the authority appointed under section 5 of the Planning Act 1998 to be responsible for the operation of Part 3 of that Act; “cut”, in relation to a tree or plant, means felling or lopping a tree or plant; “damage”, in relation to a tree or plant, includes — ( a ) poisoning the tree or plant through — (i) applying any herbicide or other plant toxic chemical to it; or (ii) spilling (including washing off or directing water contaminated by) any oil, petroleum, paint, cement, mortar or the like onto the root zone of the tree or plant; ( b ) ringbarking the tree or plant or scarring its bark when operating any machinery, or by affixing any object (such as a sign) to it using nails, staples, wires or other means; ( c ) using tree climbing spikes on a healthy tree (except for the purpose of gaining access to an injured person on it) or fastening materials that significantly restrict the normal vascular function of the trunk or branches of the tree or plant; and ( d ) causing damage to the tree’s or plant’s root zone by compaction, excavation or asphyxiation (including filling or stockpiling it with materials); “footway” includes any footpath, verandah-way, open or covered walkway, pedestrian mall, plaza, square, and other related structures and facilities; “green verge” means the portion along the centre median or side of a public street, or a traffic island within a public street, which is provided for the growing of trees or plants; “heritage road green buffer” means any area designated by the Minister as such under section 16(1); “marine park” means any area of the sea or seabed that is set aside for conservation of marine organisms and is designated in Part 3 of the Schedule; “national park” means any area designated for the time being in Part 1 of the Schedule; “nature reserve” means any area designated for the time being in Part 2 of the Schedule; “occupier”, in relation to any premises, means — ( a ) the person in actual occupation of the premises (whether or not the person is also the owner thereof) or, if there is no person in actual occupation, the person entitled to possession of the premises; and ( b ) if there is more than one occupier of the premises — any one of the occupiers; “organism” means — ( a ) a genetic structure that is capable of replicating itself, whether that structure comprises all or only part of an entity, and whether it comprises all or only part of the total genetic structure of an entity; or ( b ) a reproductive cell or developmental stage of an entity mentioned in paragraph ( a ); “owner”, in relation to a vehicle, includes — ( a ) every person who is the owner or joint owner or part owner of the vehicle and any person who is the hirer or has the use of the vehicle under a hire‑purchase agreement but not the lessor under any such agreement; ( b ) the person in whose name the vehicle is registered, except where the person has sold or otherwise disposed of the vehicle and has complied with the provisions of the rules applicable to the person in regard to the sale or disposal; and ( c ) in the case of a vehicle in respect of which a general licence is issued under section 28 of the Road Traffic Act 1961, the person to whom the general licence is issued; “park ranger” means any person appointed under section 4(6); “planning permission” has the meaning given by the Planning Act 1998; “plant” means any member of the plantae, protista, monera or fungi kingdom, and includes any angiosperm, gymnosperm, pteridophyte, bryophyte, algae, lichen or fungus; “planting area” means any planting area mentioned in section 23; “premises” means — ( a ) any building or land or part thereof; or ( b ) any place (whether enclosed or built on or not) and includes any place situated underground or under water; “public park” means any State land, any land belonging to the Board or any other land, which is — ( a ) utilised as a public park, marine park, recreation ground, playground, garden, public open space, walk, park connector or green verge; and ( b ) managed or maintained by the Board or by any management body designated under section 6A; “public street” means any street over which the public has a right of way and which has been vested in the Government under the Street Works Act 1995 or the repealed Local Government Integration Act (Cap. 166, 1985 Revised Edition) or in any other manner; “qualified person” means a person who is registered as — ( a ) an architect under the Architects Act 1991 and has in force a practising certificate issued under that Act; or ( b ) a professional engineer under the Professional Engineers Act 1991 and has in force a practising certificate issued under that Act; “repealed Act” means the Parks and Trees Act (Cap. 216, 1996 Revised Edition) repealed by this Act; “road authority” means the Land Transport Authority of Singapore established under section 3 of the Land Transport Authority of Singapore Act 1995; “street” means — ( a ) any road, bridge, underpass, tunnel, square, footway or passage, whether a thoroughfare or not, and whether the public has a right of way thereover or not; ( b ) the way over any public bridge; or ( c ) any road, footway or passage, open court or open alley, used or intended to be used as a means of access to 2 or more holdings, whether the public has a right of way thereover or not, and includes all channels, drains, ditches, reserves and verges at the side of any street; “street works” includes works of levelling, paving, metalling, flagging, kerbing, channelling, draining, lighting, laying of cables and mains and other utility services executed in a street or part thereof and the reinstatement of a street or part thereof; “tree” includes a single‑stemmed palm and any part of a tree or single‑stemmed palm (including its seedling, sapling or reshoot); “tree conservation area” means any land designated by the Minister as such under section 13(1); “vacant land” means — ( a ) any land upon which no building or other structure exists; or ( b ) any land which the Commissioner has reasonable grounds to believe is not occupied by anyone, and includes any land upon which exists any building or other structure which is constructed or used contrary to any written law; “vehicle” means a vehicle whether mechanically propelled or otherwise. [9/2017]


document_id: pta-2005
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Application of Act to Government
content:
3. —(1) This Act binds the Government except that nothing in this Act renders the Government liable to prosecution for an offence. (2) To avoid doubt, no person is immune from prosecution for any offence under this Act by reason that the person is a contractor engaged to provide services to the Government, or is acting in any other similar capacity for, or on behalf of, the Government.


document_id: pta-2005
provision_ref: s4
chapter: PART 2 - ADMINISTRATION OF ACT
section: 4
title: Appointment of Commissioner of Parks and Recreation and other officers
content:
4. —(1) The Board is responsible for the administration of this Act, and to that end, the Board must appoint an officer of the Board to be the Commissioner of Parks and Recreation. [10/2019] (2) The Commissioner is, subject to any general or special directions of the Board, responsible for the administration of this Act and may perform such duties as are imposed and may exercise such powers as are conferred upon the Commissioner by this Act or any other written law. [10/2019] (3) The Commissioner may, subject to the directions of the Board, appoint any of the following persons to be an authorised officer for the purpose of assisting the Commissioner in administering and carrying out the provisions of this Act or any other written law which confers powers on the Commissioner: ( a ) an employee of the Board; ( b ) an employee of another statutory authority; ( c ) a public officer; ( d ) an auxiliary police officer appointed under the Police Force Act 2004. [10/2019] (4) The Commissioner may delegate the exercise of all or any of the powers conferred or duties imposed upon the Commissioner by any provision of this Act or any other written law (except the power of delegation conferred by this subsection) to an authorised officer; and any reference in the provision of this Act or any other written law to the Commissioner includes a reference to such an authorised officer. [10/2019] (5) Any delegation under subsection (4) may be general or in a particular case and may be subject to such conditions or limitations as set out in this Act or as the Board may specify. [10/2019] (6) The Commissioner may appoint any of the following persons to be a park ranger who may exercise the powers conferred on a park ranger under sections 41, 42, 42A and 42B within the national park, nature reserve or public park and in the circumstances specified in the Commissioner’s authorisation for the park ranger under subsection (7): ( a ) a public officer; ( b ) an employee of the Board; ( c ) an employee of a management body designated under section 6A; ( d ) a person who holds a security officer’s licence under the Private Security Industry Act 2007. [9/2017] [Act 42 of 2022 wef 01/11/2024] (7) The Commissioner must issue to each park ranger an authorisation specifying where, or the circumstances in which, the park ranger may exercise the powers conferred on a park ranger under sections 41, 42, 42A and 42B. [9/2017] [Act 42 of 2022 wef 01/11/2024] (8) The powers conferred on a park ranger under sections 41, 42, 42A and 42B must be exercised only to the extent of the authorisation under subsection (7). [9/2017] [Act 42 of 2022 wef 01/11/2024] (9) The Commissioner may, for any reason that appears to the Commissioner to be sufficient, at any time revoke a person’s appointment as an authorised officer or a park ranger. [9/2017] (10) A person who is appointed as an authorised officer under subsection (3)( d ) or a park ranger under subsection (6) does not, by virtue only of the appointment, become an employee or agent of the Board. [9/2017; 10/2019]


document_id: pta-2005
provision_ref: s5
chapter: PART 2 - ADMINISTRATION OF ACT
section: 5
title: Officers deemed to be public servants
content:
5. The Commissioner, every authorised officer and park ranger is deemed to be a public servant within the meaning of the Penal Code 1871.


document_id: pta-2005
provision_ref: s6
chapter: PART 2 - ADMINISTRATION OF ACT
section: 6
title: Identification card to be produced
content:
6. —(1) The Commissioner or any authorised officer or park ranger, when exercising any of the powers conferred upon him or her by this Act must, if not in uniform, declare his or her office and, on demand, produce such identification card as may be issued to him or her for the purposes of this Act or any other written law. (2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by the Commissioner or any authorised officer or park ranger not in uniform, who fails to declare his or her office and refuses to produce his or her identification card on demand being made by that person.


document_id: pta-2005
provision_ref: s6A
chapter: PART 2 - ADMINISTRATION OF ACT
section: 6A
title: Management body
content:
6A. The Minister may, by notification in the Gazette , designate, for the purposes of this Act, any body to be a management body for any State land, land belonging to the Board or any other land that is managed as a public park on behalf of the Government or the Board, as the case may be. [9/2017]


document_id: pta-2005
provision_ref: s7
chapter: PART 3 - NATIONAL PARKS AND NATURE RESERVES
section: 7
title: Establishment of national parks and nature reserves
content:
7. —(1) The areas designated in Part 1 of the Schedule are set aside as national parks. (2) The areas designated in Part 2 of the Schedule are set aside as nature reserves. (3) National parks and nature reserves are set aside for all or any of the following purposes: ( a ) the propagation, protection and conservation of the trees, plants, animals and other organisms of Singapore, whether indigenous or otherwise; ( b ) the study, research and preservation of objects and places of aesthetic, historical or scientific interest; ( c ) the study, research and dissemination of knowledge in botany, horticulture, biotechnology, or natural and local history; and ( d ) recreational and educational use by the public.


document_id: pta-2005
provision_ref: s8
chapter: PART 3 - NATIONAL PARKS AND NATURE RESERVES
section: 8
title: Restricted activities in respect of trees, plants, etc., in national parks and nature reserves
content:
8. —(1) A person must not, except with the approval of the Commissioner granted under section 12 and in accordance with the terms and conditions of such approval, carry out any of the following activities within any national park or nature reserve: ( a ) cut, collect or displace any tree or plant or any part thereof; ( b ) affix, set up or erect any sign, shrine, altar, religious object, shelter, structure or building; ( c ) clear, break up, dig or cultivate any land; ( d ) use or occupy any building, vehicle, boat or other property of the Board; or ( e ) wilfully drop or deposit any dirt, sand, earth, gravel, clay, loam, manure, refuse, sawdust, shavings, stone, straw or any other matter or thing from outside the national park or nature reserve. (2) A person must not carry out any activity within any national park or nature reserve which the person knows or ought reasonably to know causes or may cause alteration, damage or destruction to any property, tree or plant within the national park or nature reserve. (3) A person who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 6 months or to both and, in the case of a continuing offence, to a further fine of $500 for every day or part of a day during which the offence continues after conviction. (4) Subsections (1) and (2) do not apply to — ( a ) the Commissioner, an authorised officer or a park ranger acting in the performance of his or her duty under this Act; ( b ) any other officer or employee of the Board acting in the performance of his or her duty under this Act or any other written law; and ( c ) any police officer or workman assisting a person mentioned in paragraph ( a ) or ( b ) to carry out his or her duty.


document_id: pta-2005
provision_ref: s9
chapter: PART 3 - NATIONAL PARKS AND NATURE RESERVES
section: 9
title: Restricted activities in respect of animals, etc., in national parks and nature reserves
content:
9. —(1) A person must not, except with the approval of the Commissioner granted under section 12 and in accordance with the terms and conditions of such approval, carry out any of the following activities within any national park or nature reserve: ( a ) capture, displace or feed any animal; ( b ) disturb or take the nest of any animal; ( c ) collect, remove or wilfully displace any other organism; ( d ) use any animal, firearm, explosive, net, trap, hunting device or instrument or means whatever for the purpose of capturing any animal; or ( e ) carry or have in the person’s possession any explosive, net, trap or hunting device. (2) A person must not carry out any activity within any national park or nature reserve which the person knows or ought reasonably to know causes or may cause injury to, or the death of, any animal or any other organism within the national park or nature reserve. (3) A person must not, except with the approval of the Commissioner granted under section 12 and in accordance with the terms and conditions of such approval — ( a ) bring or release into, or abandon any animal in, or cause any animal to be brought or released into, or abandoned in a nature reserve; ( b ) release or abandon or cause any animal to be released or abandoned into any river, stream, canal or watercourse outside a nature reserve that the person knows, or ought reasonably to know, flows into or through the nature reserve; or ( c ) permit any animal belonging to or under the charge of the person to stray into a nature reserve. [9/2017] (4) A person who contravenes subsection (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 6 months or to both and, in the case of a continuing offence, to a further fine of $500 for every day or part of a day during which the offence continues after conviction. (5) Subsections (1), (2) and (3) do not apply to — ( a ) the Commissioner, an authorised officer or a park ranger acting in the performance of his or her duty under this Act; ( b ) any other officer or employee of the Board acting in the performance of his or her duty under this Act or any other written law; and ( c ) any police officer or workman assisting a person referred to in paragraph ( a ) or ( b ) to carry out his or her duty.


document_id: pta-2005
provision_ref: s10
chapter: PART 3 - NATIONAL PARKS AND NATURE RESERVES
section: 10
title: Destruction, damage, etc., of notices, boundary marks, etc.
content:
10. —(1) A person must not wilfully or negligently destroy, damage or deface any object of zoological, botanical, geological, ethnological, scientific or aesthetic interest within any national park or nature reserve. (2) A person must not — ( a ) destroy, damage, deface, alter or remove any notice or other sign erected by or on behalf of the Board within any national park or nature reserve; or ( b ) knowingly destroy, damage, deface, alter or remove any boundary mark within any national park or nature reserve. (3) A person who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000. (4) Subsections (1) and (2) do not apply to — ( a ) the Commissioner, an authorised officer or a park ranger acting in the performance of his or her duty under this Act; ( b ) any other officer or employee of the Board acting in the performance of his or her duty under this Act or any other written law; and ( c ) any police officer or workman assisting a person referred to in paragraph ( a ) or ( b ) to carry out his or her duty.


document_id: pta-2005
provision_ref: s11
chapter: PART 3 - NATIONAL PARKS AND NATURE RESERVES
section: 11
title: Reinstatement notices as regards national parks and nature reserves
content:
11. —(1) Where it appears to the Commissioner that there has been a contravention of any provision of section 8, 9 or 10, the Commissioner may serve a reinstatement notice on a person who is carrying out or has carried out any activity in contravention of that provision requiring the person on whom it is served to carry out such repairs, work or alteration to any part of the national park or nature reserve as the Commissioner thinks fit to be carried out in order to remedy (wholly or in part) the contravention or to remedy any injury or damage to the national park or nature reserve caused by that contravention. (2) A reinstatement notice mentioned in subsection (1) may, in particular, require — ( a ) the alteration, demolition or removal of any sign, shrine, altar, religious object, shelter, structure or building; ( b ) the carrying out of any building works or other operations; ( c ) the cessation, either wholly or to the extent specified in the notice, of any activity; ( d ) the removal from the national park or nature reserve of all property, material or animals used in connection with the contravention of section 8, 9 or 10, as the case may be; or ( e ) the restoration of any part of the national park or nature reserve to its former state or, if such restoration is not reasonably practicable or is undesirable, the execution of such works as the Commissioner may specify in the notice to alleviate the effect of the contravention of section 8, 9 or 10, as the case may be. (3) A reinstatement notice must specify the date on which it is to take effect and the period (which runs from the date the reinstatement notice takes effect) within which any step required by the notice must be taken.


document_id: pta-2005
provision_ref: s12
chapter: PART 3 - NATIONAL PARKS AND NATURE RESERVES
section: 12
title: Approval for restricted activities in national parks and nature reserves
content:
12. —(1) An application for approval to carry out or cause the carrying out of any activity referred to in section 8(1) or 9(1) or (3) must be made to the Commissioner in such form and manner as may be prescribed. (2) The Commissioner may require an applicant to provide the Commissioner with such further information or documents as the Commissioner considers necessary in relation to the application for approval. (3) The Commissioner may, upon an application by any person for approval to carry out or cause the carrying out of any activity referred to in section 8(1) or 9(1) or (3) — ( a ) refuse to grant approval under this section; or ( b ) grant approval under this section unconditionally or subject to such conditions as the Commissioner thinks fit. (4) The Commissioner may, at any time, by written notice revoke any approval granted under this section if he or she is satisfied — ( a ) that any information given in the application for the approval or any document submitted to the Commissioner in respect of the application is false in a material particular; or ( b ) that the person has failed to comply with any condition imposed under subsection (3)( b ).


document_id: pta-2005
provision_ref: s13
chapter: PART 4 - CONSERVATION OF TREES AND PLANTS
section: 13
title: Tree conservation areas
content:
13. —(1) If, after consulting the Board, it appears to the Minister expedient in the interests of amenity to make provision for the conservation of trees in any geographical area of Singapore, the Minister may, by order in the Gazette , designate any geographical area in Singapore (outside a national park or nature reserve) as a tree conservation area. (2) A copy of any map of a tree conservation area published in the Gazette , being a copy purporting to be certified by the Commissioner as being a true copy of the map so published, is admissible in any legal proceedings and is evidence of the matters contained in the map.


document_id: pta-2005
provision_ref: s14
chapter: PART 4 - CONSERVATION OF TREES AND PLANTS
section: 14
content:
14. —(1) Subject to subsection (6), a person must not, except with the approval of the Commissioner under section 20 and in accordance with the terms and conditions of such approval, cut any tree with a girth exceeding one metre growing on — ( a ) any tree conservation area; or ( b ) any vacant land (whether within or outside a tree conservation area). (2) A person who contravenes subsection (1) or damages any tree mentioned in that subsection shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000. (3) In determining the amount of fine to be imposed on a person convicted of an offence under subsection (2), the court is to, in particular, have regard to any financial benefit which has accrued or appears likely to accrue to the person in consequence of the offence. (4) For the purposes of this section, the girth of a tree must be measured in the prescribed manner. [9/2017] (5) Where in any proceedings for an offence under this section, a question arises as to whether the girth of a tree exceeds or does not exceed one metre, a certificate purporting to be signed by the Commissioner or an authorised officer certifying the girth of the tree is admissible as prima facie evidence of the matters stated therein and of the signature of the Commissioner or authorised officer, as the case may be. [9/2017] (6) No approval mentioned in subsection (1) is required where the condition of the tree constitutes an immediate threat to life or property.


document_id: pta-2005
provision_ref: s15
chapter: PART 4 - CONSERVATION OF TREES AND PLANTS
section: 15
title: Tree conservation notice
content:
15. —(1) If it appears to the Commissioner necessary to make provision for the maintenance or conservation of any tree with a girth exceeding one metre growing — ( a ) within any tree conservation area; or ( b ) on any vacant land (whether within or outside a tree conservation area), or a group of such trees, the Commissioner may serve a tree conservation notice with respect to such tree or group of trees addressed to — ( c ) the occupier of the premises or land on which the tree or group of trees is growing; or ( d ) any person carrying out or intending to carry out any building works, whether on the premises or within its vicinity which, in the Commissioner’s opinion, causes or is likely to cause damage to the tree or group of trees. (2) A tree conservation notice under subsection (1) may, in particular, require the occupier or person mentioned in that subsection — ( a ) to cease or refrain from, either wholly or to the extent specified in the tree conservation notice, any activity on the premises concerned; ( b ) to alter, demolish or remove any property or material from the premises concerned, or any sign, structure or building the occupier or person has erected or caused to be erected thereon; or ( c ) to take such other measures as the Commissioner reasonably considers necessary to maintain or conserve the tree or group of trees concerned. (3) Every tree conservation notice under subsection (1) must specify — ( a ) the tree or group of trees covered by the notice, by reference to the type, species, size, location and such other particulars of the tree or group of trees; ( b ) the date on which it is to take effect; and ( c ) the period (which runs from the date the tree conservation notice takes effect) within which any step required by the notice must be taken. (4) The Commissioner may, at any time, revoke any tree conservation notice made under this section. Division 2 &#x2014; Heritage road green buffers


document_id: pta-2005
provision_ref: s16
chapter: PART 4 - CONSERVATION OF TREES AND PLANTS
section: 16
title: Heritage road green buffers
content:
16. —(1) If, after consulting the Board, it appears to the Minister expedient to conserve the flora or vegetation in any area of Singapore (not within any national park or nature reserve) as important elements of the surrounding streetscape or landscape, the Minister may, by order in the Gazette , designate — ( a ) any green verge (whether within or outside a tree conservation area); or ( b ) any other area located along or on land fronting, adjoining or abutting any street (whether within or outside a tree conservation area), as a heritage road green buffer. (2) A copy of any map of a heritage road green buffer published in the Gazette , being a copy purporting to be certified by the Commissioner as being a true copy of the map so published, is admissible in any legal proceedings and is evidence of the matters contained in the map.


document_id: pta-2005
provision_ref: s17
chapter: PART 4 - CONSERVATION OF TREES AND PLANTS
section: 17
title: Maintenance of heritage road green buffers
content:
17. —(1) It is the function and duty of the Board to manage and maintain all heritage road green buffers and carry out all acts necessary thereto. (2) For the purpose of managing and maintaining heritage road green buffers, the Commissioner or any officer, employee of or other person authorised in writing by the Board has the right, at any reasonable time, to enter upon any heritage road green buffer that is State land and do all things as are reasonably necessary for the management and maintenance of the heritage road green buffer. (3) Subject to subsection (4), where a heritage road green buffer, or any part of it, lies within any premises other than State land, the Commissioner or any officer, employee of or other person authorised in writing by the Board has the right, at any reasonable time, to enter upon the heritage road green buffer or any part thereof for the purpose of — ( a ) ascertaining whether any of the functions conferred by this section on the Board should or may be exercised, including taking photographs of the premises and any property or material found thereon and such other steps as he or she may consider necessary without involving any search or seizure of any premises, thing or person; and ( b ) taking any action or carrying out any work that is reasonably necessary for the management and maintenance of the heritage road green buffer. (4) The right to enter upon any premises under subsection (3) may be exercised if, and only if, the Commissioner or any officer, employee of or other person authorised in writing by the Board has given notice of his or her intention to perform the Board’s function and discharge its duty under this section to the occupier of the premises or any person having any estate, right, share or interest in the premises. (5) A notice under subsection (4) must be in writing and is deemed to be given to and received by an occupier if it is affixed to a conspicuous part of the premises to be entered.


document_id: pta-2005
provision_ref: s18
chapter: PART 4 - CONSERVATION OF TREES AND PLANTS
section: 18
title: No cutting or damaging of tree or plant in heritage road green buffer
content:
18. —(1) Subject to subsection (4), a person must not, except with the approval of the Commissioner granted under section 20 and in accordance with the terms and conditions of such approval, cut any tree or plant within a heritage road green buffer. (2) A person who contravenes subsection (1) or damages any tree or plant within a heritage road green buffer shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000. (3) In determining the amount of fine to be imposed on a person convicted of an offence under subsection (2), the court is to, in particular, have regard to any financial benefit which has accrued or appears likely to accrue to the person in consequence of the offence. (4) No approval mentioned in subsection (1) is required where — ( a ) the tree or plant is determined by the Commissioner as dying or dead; or ( b ) the condition of the tree or plant constitutes an immediate threat to life or property.


document_id: pta-2005
provision_ref: s19
chapter: PART 4 - CONSERVATION OF TREES AND PLANTS
section: 19
title: Heritage road green buffers not to be interfered with
content:
19. —(1) Without affecting section 18, a person (other than the road authority) must not, except with the approval of the Commissioner granted under section 20 and in accordance with the terms and conditions of such approval — ( a ) alter, close up or remove any heritage road green buffer; ( b ) erect or place any structure or object in, above, across or under any heritage road green buffer; or ( c ) erect, construct or lay within any heritage road green buffer any fence, retaining wall, foundation, manhole, pipe, cable, mains or any obstruction or structure (whether temporary or permanent). (2) A person who, without reasonable cause, contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 and, in the case of a continuing offence, to a further fine of $500 for every day or part of a day during which the offence continues after conviction. (3) The road authority must, before carrying out within a heritage road green buffer any work or activity in the performance of any function or discharge of any duty conferred on the road authority by or under any written law, consult the Board in respect thereof. Division 3 &#x2014; Approvals, reinstatement notices and evidence


document_id: pta-2005
provision_ref: s20
chapter: PART 4 - CONSERVATION OF TREES AND PLANTS
section: 20
title: Application for approval to cut trees and plants, etc.
content:
20. —(1) An application for an approval to carry out or cause the carrying out of any activity mentioned in section 14(1), 18(1) or 19(1) must be — ( a ) made to the Commissioner in such manner as may be prescribed; and ( b ) accompanied by such non-refundable application fee as may be prescribed. [9/2017] (2) An application for an approval to carry out or cause to be carried out any activity referred to in section 14(1) or 18(1) may be made by a person having such estate or interest in the premises on which the tree or plant is growing as would enable the person to cut the tree or plant. (3) The Commissioner may require an applicant to provide the Commissioner with such further information or documents as the Commissioner considers necessary in relation to the application for approval. (4) The Commissioner may, upon an application by any person for approval to carry out or cause to be carried out any activity referred to in section 14(1), 18(1) or 19(1) — ( a ) refuse to grant approval under this section; or ( b ) grant approval under this section unconditionally or subject to such conditions as the Commissioner thinks fit. (5) The Commissioner may, at any time, by written notice revoke any approval granted under this section if he or she is satisfied — ( a ) that any information given in the application for the approval or any document submitted to the Commissioner in respect of the application is false in a material particular; or ( b ) that the person has failed to comply with any condition imposed under subsection (4)( b ). (6) In determining whether to grant an approval under this section, the Commissioner may have regard to the following matters: ( a ) the visibility and contribution of the tree or plant in the surrounding landscape or streetscape; ( b ) the type and rarity of the species of tree or plant; ( c ) the number of trees or plants in the vicinity; ( d ) any heritage significance of the tree or plant; ( e ) whether the tree or plant may become dangerous or damage property or utility services; ( f ) soil conservation and erosion issues. [9/2017]


document_id: pta-2005
provision_ref: s21
chapter: PART 4 - CONSERVATION OF TREES AND PLANTS
section: 21
title:
Reinstatement notices as regards tree conservation areas, vacant lands and heritage road green buffers

content:
21. —(1) Where it appears to the Commissioner that there has been a contravention of section 14(1) or (2), 18(1) or (2) or 19(1), the Commissioner may serve a reinstatement notice on all or any of the following persons: ( a ) any person who appears to the Commissioner to have been responsible for or have participated in anything done in contravention of any of those provisions; or ( b ) any occupier of the premises on which anything is done in contravention of any of those provisions. [9/2017] (2) A reinstatement notice under subsection (1) requires the person upon whom it is served to remedy (wholly or in part) the contravention or to remedy any injury or damage to any tree mentioned in section 14(1) or the heritage road green buffer mentioned in section 19(1) arising from that contravention and may, in particular, require that person — ( a ) to cease or refrain from, either wholly or to the extent specified in the notice, any activity on the premises concerned; ( b ) to replant or restore any tree cut or damaged in contravention of section 14(1) or (2), or, if such replanting or restoration is not reasonably practicable or is undesirable, to execute such works as the Commissioner may specify in the notice to alleviate the effect of the contravention, including planting other trees or plants and taking measures for their maintenance; ( c ) to alter, demolish or remove any property or material from the premises concerned, or any structure, object, fence, retaining wall, foundation, manhole, pipe, cable, mains or any obstruction or structure (whether temporary or permanent) that the person has erected or caused to be erected thereon in contravention of section 19(1); ( d ) to restore any part of the heritage road green buffer to its former state or, if such restoration is not reasonably practicable or is undesirable, to execute such works as the Commissioner may specify in the notice to alleviate the effect of the contravention of section 18(1) or (2) or 19(1) (as the case may be) including planting such trees or plants and taking measures for their maintenance; or ( e ) to take such other measures which the Commissioner reasonably considers necessary for the purposes of paragraph ( a ), ( b ), ( c ) or ( d ). [9/2017] (3) A reinstatement notice under this section must specify the date on which it is to take effect and the period (which runs from the date the reinstatement notice takes effect) within which any step required by the notice must be taken.


document_id: pta-2005
provision_ref: s22
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 22
title: Application
content:
22. Unless otherwise expressly provided, this Division applies only to premises on which any building works are or are to be carried out — ( a ) the building plans of which require the approval of the Commissioner of Building Control under the Building Control Act 1989; and ( b ) in respect of which planning permission is granted on or after 1 August 2005.


document_id: pta-2005
provision_ref: s23
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 23
title: Planting areas
content:
23. —(1) All premises mentioned in section 22 must have a planting area that conforms with the prescribed dimensions or those dimensions as modified under subsection (6). [9/2017] (2) Without prejudice to subsection (1), all premises mentioned in section 22, and such other premises as may be prescribed under subsection (3), must be provided with such other planting areas within the premises as the Minister may, by notification in the Gazette , prescribe under subsection (3). (3) The Minister may, for the purpose of enhancing greenery and promoting the use of trees and plants as important elements of streetscapes and landscapes, by notification in the Gazette , prescribe different dimensions (including the location and site specifications) of planting areas for different classes or descriptions of premises, whether or not the premises are those mentioned in section 22. (4) All planting areas must be made up in accordance with the specifications of the Commissioner. (5) Every notification made under subsection (3) must be presented to Parliament as soon as possible after publication in the Gazette . (6) The Commissioner may, in any particular case, modify or waive, subject to such terms and conditions as the Commissioner may impose, the prescribed dimensions of a planting area. [9/2017]


document_id: pta-2005
provision_ref: s24
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 24
title: Provision of planting areas
content:
24. —(1) A person must not, except with the approval of the Commissioner granted under section 32 in respect of the planting areas to be made up within any premises mentioned in section 22, or within such other premises as may be prescribed under section 23(3), and in accordance with the terms and conditions of such approval, commence or carry out, or permit or authorise the commencement or carrying out of, any building works on those premises. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $30,000 and, in the case of a continuing offence, to a further fine of $500 for every day or part of a day during which the offence continues after conviction. (3) If any works are carried out in contravention of subsection (1), or no planting area as required by section 23 is provided within any premises, the Commissioner may serve upon — ( a ) any person who carried out, or caused or permitted the works to be so carried out; and ( b ) the occupier of the premises, an enforcement notice in writing requiring the person or the occupier (as the case may be) to make up such planting areas within those premises in such manner and according to such specifications and within such time as may be specified in the notice.


document_id: pta-2005
provision_ref: s25
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 25
title: Occupier’s duty to maintain planting areas
content:
25. —(1) It is the duty of the occupier of the premises within which any planting area has been made up to maintain the planting area, either wholly or to the extent specified by the Commissioner in respect of that planting area, and in accordance with the specifications of the Commissioner. (2) The Commissioner may, by a maintenance notice, require the occupier of the premises mentioned in subsection (1) to carry out such works to the planting area or any part of it as the Commissioner thinks fit to be carried out for the proper maintenance of the planting area and to take such other measures as may be specified in the notice. (3) A maintenance notice under this section must specify the date on which it is to take effect and the period (which runs from the date the maintenance notice takes effect) within which any step required by the notice must be taken. (4) In this section and section 26, “planting area” includes any area that has, before 1 August 2005, been set aside as a green buffer or peripheral planting strip pursuant to any requirement imposed by the competent authority under the Planning Act 1998.


document_id: pta-2005
provision_ref: s26
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 26
title: Planting areas not to be interfered with
content:
26. —(1) A person must not, except with the approval of the Commissioner granted under section 32 and in accordance with the terms and conditions of such approval — ( a ) alter, close up or remove any planting area in any premises; ( b ) erect or place any structure or object in, above, across or under any such planting area; ( c ) erect, construct or lay within any planting area in any premises any fence, retaining wall, foundation, manhole, pipe, cable, mains or any obstruction or structure (whether temporary or permanent); or ( d ) carry out any works within a planting area in any premises which deviate from any specifications issued or approved by the Commissioner under section 34. (2) A person who, without reasonable excuse, contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $30,000 and, in the case of a continuing offence, to a further fine of $500 for every day or part of a day during which the offence continues after conviction. (3) Where it appears to the Commissioner that there has been a contravention of subsection (1), he or she may serve a reinstatement notice on all or any of the following persons: ( a ) any person who appears to the Commissioner to have been responsible for or have participated in anything done in contravention of subsection (1); or ( b ) any occupier of the premises on which anything is done in contravention of subsection (1), requiring the person to remedy (wholly or in part) the contravention. (4) The reinstatement notice under subsection (3) may, in particular, require the person on whom it is served — ( a ) to cease or refrain from, either wholly or to the extent specified in the notice, any activity on the premises concerned; ( b ) to alter, demolish or remove any property or material from the premises concerned, or any structure, object, fence, retaining wall, foundation, manhole, pipe, cable, mains or any obstruction or structure (whether temporary or permanent) that the person has erected or caused to be erected thereon in contravention of subsection (1); ( c ) to restore any part of the planting area to its former state or, if such restoration is not reasonably practicable or is undesirable, to execute such works as the Commissioner may specify in the notice to alleviate the effect of the contravention of subsection (1), including planting such trees or plants and taking measures for their maintenance; or ( d ) to take such other measures which the Commissioner reasonably considers necessary for the purposes of paragraph ( a ), ( b ) or ( c ). (5) A reinstatement notice under this section must specify the date on which it is to take effect and the period (which runs from the date the reinstatement notice takes effect) within which any step required by the notice must be taken.


document_id: pta-2005
provision_ref: s27
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 27
title: Notice to plant or replant trees and plants, etc.
content:
27. —(1) For the purpose of enhancing greenery and promoting the use of trees and plants as important elements of streetscapes and landscapes or otherwise enhancing the amenity of any area located along or on any premises (whether or not mentioned in section 22) fronting, adjoining or abutting any public street, the Commissioner may at any time serve on the occupier of those premises a notice requiring the occupier, within such period as may be specified in the notice, to do all or any of the following within the green margin of those premises: ( a ) to plant or replant any tree or plant of such size and species and at such places and provide for their maintenance and protection in such manner as may be specified; ( b ) to take such measures for the maintenance or conservation of any tree or plant growing on the green margin as may be specified; ( c ) to clear the green margin of weeds or cut the grass; or ( d ) to take such other measures which the Commissioner considers necessary for such purpose. [9/2017] (2) A person must not, at any time, cut or damage any tree or plant which has been planted pursuant to a notice under subsection (1). (3) Subject to subsection (4), any person who, without reasonable excuse, contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $30,000. (4) Nothing in this section renders unlawful the cutting or damaging of any tree or plant by any person where the condition of the tree or plant constitutes an immediate threat to life or property. (5) In this section, the green margin of any premises means that part of the premises (whether or not part of a planting area) that is fronting, adjoining or abutting the public street, which is of a width of not more than 5 metres measured from — ( a ) the boundary of those premises; or ( b ) the boundary of the road reserve line (if any) encroaching upon those premises, whichever is the narrower. Division 2 &#x2014; Open spaces set aside as public parks


document_id: pta-2005
provision_ref: s28
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 28
title: Provision of open spaces as public parks
content:
28. —(1) All premises on which any building works mentioned in section 22 are to be carried out must also have such open spaces to be used as public parks (if any) pursuant to any development proposal or plan approved by the competent authority. (2) It is the duty of the occupier of the premises mentioned in section 22 who carries out or causes to be carried out any building works mentioned in that section to make up every open space mentioned in subsection (1) in accordance with the specifications of the Commissioner. (3) Where it appears to the Commissioner that there has been a contravention of subsection (2), he or she may serve an enforcement notice on the occupier of the premises on which anything is done in contravention of that subsection. (4) An enforcement notice under this section must specify the date on which it is to take effect and the period (which runs from the date the enforcement notice takes effect) within which any step required by the notice must be taken.


document_id: pta-2005
provision_ref: s29
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 29
title: Vesting of open space set aside as public park in Government
content:
29. —(1) Where any open space has been set aside for use or is being used as a public park pursuant to any development proposal or plan approved by the competent authority, the Commissioner may, by an instrument in the form approved by the Registrar of Titles or the Registrar of Deeds (as the case may be), declare that the open space vests in the Government. (2) Any plan prepared by the Commissioner under subsection (1) must comply with the requirements of the Land Titles Act 1993 in respect of registered land and of the Registration of Deeds Act 1988 in respect of other land and must show thereon the premises which will vest in the Government. (3) Any declaration referred to in subsection (1) must be published in the Gazette . (4) Where any premises that are to be vested in the Government under this section consist of premises included in separate lots already set aside as a public park, the declaration must be registered against those lots under the provisions of the Land Titles Act 1993 in respect of registered land and under the provisions of the Registration of Deeds Act 1988 in respect of other land. (5) Where any premises that are to be vested in the Government under this section consist of premises included in an existing lot or lots, those premises forming the public park are to be excised from the existing lot or lots and the declaration must be registered in respect of the excised portions under the provisions of the Land Titles Act 1993 in respect of registered land and under the provisions of the Registration of Deeds Act 1988 in respect of other land. (6) Upon the registration of a declaration made under subsection (1), the premises forming the public park vest in the Government free from all encumbrances and where the premises are held under a statutory land grant, such vesting is not to be deemed to create a subdivision within the meaning of the State Lands Act 1920. (7) No compensation is payable for any premises that are vested in the Government under this section. (8) When any premises are vested in the Government under this section, the Board may take possession of the premises and proceed to demolish and remove any building or portion of any building forming part thereof. Division 3 &#x2014; Green verges


document_id: pta-2005
provision_ref: s30
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 30
title: Provision of green verges of public streets
content:
30. —(1) A person (other than the road authority) must not, except with the approval of the Commissioner granted under section 32 in respect of the green verges to be made up and in accordance with the terms and conditions of such approval, commence or carry out, or permit or authorise the commencement or carrying out of any construction of — ( a ) any new public street; or ( b ) any street which is to be set aside for use as a public street pursuant to any development proposal or plan approved by the competent authority. (2) A person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $30,000 and, in the case of a continuing offence, to a further fine of $500 for every day or part of a day during which the offence continues after conviction. (3) Where it appears to the Commissioner that any construction works are carried out in contravention of subsection (1), or no green verges are made up in respect of those construction works, he or she may serve upon — ( a ) any person who appears to the Commissioner to have been responsible for or have participated in anything done in contravention of subsection (1); or ( b ) any occupier of the premises on which anything is done in contravention thereof, an enforcement notice in writing requiring the person or the occupier to make up such green verges in such manner and according to such specifications and within such time as may be specified in the notice. (4) The road authority must, before commencing or carrying out, or permitting or authorising the commencement or carrying out of any construction works mentioned in subsection (1) in the performance of any function or discharge of any duty conferred on the road authority by or under any written law, consult the Commissioner in respect thereof. (5) Nothing in this section requires an application for approval under section 32 in respect of any construction works mentioned in subsection (1) for which the relevant approval has been obtained from the Board before 1 August 2005. (6) For the purposes of this section, the construction of a new public street is deemed to include — ( a ) the continuation of an existing public street; ( b ) the widening or alteration of any existing public street; and ( c ) the adapting of a public street made for foot traffic only for carriage traffic or vice versa.


document_id: pta-2005
provision_ref: s31
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 31
title: Street works affecting green verges
content:
31. —(1) A person (other than the road authority) must not, except with the approval of the Commissioner granted under section 32 in respect of street works carried out under this subsection and in accordance with the terms and conditions of such approval, commence or carry out, or permit or authorise the commencement or carrying out of, any street works on or within the vicinity of — ( a ) any public street; or ( b ) any street which is to be declared a public street under section 26 of the Street Works Act 1995, which may affect any green verge along that street. (2) A person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $30,000 and, in the case of a continuing offence, to a further fine of $500 for every day or part of a day during which the offence continues after conviction. (3) Where it appears to the Commissioner that there has been a contravention of subsection (1), he or she may serve a reinstatement notice on any person who appears to the Commissioner to have been responsible for or have participated in anything done in contravention of that subsection requiring the person to remedy (wholly or in part) the contravention. (4) The reinstatement notice under subsection (3) may, in particular, require the person on whom it is served — ( a ) to cease or refrain from, either wholly or to the extent specified in the notice, any activity on the premises concerned; ( b ) to alter, demolish or remove any property or material from the green verge concerned, or any structure, object, fence, retaining wall, foundation, manhole, pipe, cable, mains or any obstruction or structure (whether temporary or permanent) that the person has erected or caused to be erected thereon in contravention of subsection (1); ( c ) to restore any part of the green verge to its former state or, if such restoration is not reasonably practicable or is undesirable, to execute such works as the Commissioner may specify in the notice to alleviate the effect of the contravention of subsection (1), including planting such trees or plants and taking measures for their maintenance; or ( d ) to take such other measures which the Commissioner reasonably considers necessary for the purposes of paragraph ( a ), ( b ) or ( c ). (5) A reinstatement notice under this section must specify the date on which it is to take effect and the period (which runs from the date the reinstatement notice takes effect) within which any step required by the notice must be taken. (6) The road authority must, before commencing or carrying out, or permitting or authorising the commencement or carrying out of any street works referred to in subsection (1) in the performance of any function or discharge of any duty conferred on the road authority by or under any written law, consult the Commissioner in respect thereof. (7) Nothing in this section requires an application for approval under section 32 in respect of any street works mentioned in subsection (1) for which the relevant approval has been obtained from the Board before 1 August 2005. Division 4 &#x2014; Specifications and approvals


document_id: pta-2005
provision_ref: s32
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 32
title: Approvals required
content:
32. —(1) Subject to the provisions of this Act, every application for an approval for the purposes of section 24, 26, 30 or 31 must be — ( a ) made to the Commissioner in such form and manner as the Commissioner may require; ( b ) accompanied by such plans of the works to which the application relates, and such other documents, as the Commissioner may require; and ( c ) accompanied by such non-refundable application fee as may be prescribed. [9/2017] (2) The Commissioner may require the plans mentioned in subsection (1)( b ) — ( a ) to be made or certified by a qualified person appointed by the person for whom the works are or are to be carried out; and ( b ) to show such details or specifications as the Commissioner may determine. (3) Upon receipt of an application mentioned in subsection (1) in respect of any works, the Commissioner may, subject to subsection (4) — ( a ) refuse to grant approval; or ( b ) grant approval unconditionally or subject to such conditions as the Commissioner thinks fit. (4) The Commissioner must not grant any approval under section 30(1) unless — ( a ) the competent authority has first given written permission under the provisions of the Planning Act 1998 for the use of the land for the construction of a street mentioned in section 30(1); or ( b ) the use of the land for the construction of a street mentioned in section 30(1) has been authorised under section 21(6) of the Planning Act 1998. (5) Where the plans mentioned in subsection (1)( b ) are certified by a qualified person, the Commissioner may, on the basis of such certification and without checking those plans, issue an approval in respect of the works, except that nothing prohibits or prevents the Commissioner from carrying out random checks on any of the plans mentioned in subsection (1)( b ) before approving the works. (6) Where an approval has been granted under subsection (3) in respect of plans submitted under subsection (1)( b ) and the applicant intends to depart or deviate from the plans approved, the applicant must apply to the Commissioner for his or her approval of the plans showing the proposed departure or deviation, and subsections (2) to (5) apply, with the necessary modifications, to an application for an approval under this subsection. (7) Any approval granted in respect of any works under this section lapses upon the earlier of the following events: ( a ) in a case where a written permission has been granted by the competent authority under the Planning Act 1998 in respect of works, if the written permission lapses pursuant to section 20 of that Act; ( b ) if the works are not commenced within the period specified in the approval. [9/2017] (8) The Commissioner may, at any time, by written notice revoke any approval granted under subsection (3) if he or she is satisfied — ( a ) that any information given in the application for the approval or any document submitted to the Commissioner in respect of the application is false in a material particular; or ( b ) that the person has failed to comply with any condition imposed by the Commissioner under subsection (3).


document_id: pta-2005
provision_ref: s33
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 33
title: Compliance certificates
content:
33. —(1) Where any works in respect of which an approval has been granted under section 32 have been completed, the person to whom the approval was granted must apply for a compliance certificate in such form and manner as the Commissioner may require. (2) If the Commissioner is satisfied that the works in respect of which an approval has been granted under section 32 have been completed in accordance with the plans for those works mentioned in section 32(1)( b ) and any condition imposed by the Commissioner under section 32(3), the Commissioner may grant a compliance certificate unconditionally or subject to such conditions as he or she thinks fit. (3) Where the Commissioner has revoked any approval under section 32(8), any compliance certificate granted in respect of the works is automatically revoked.


document_id: pta-2005
provision_ref: s34
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 34
title: Specifications
content:
34. —(1) The Commissioner may issue or approve and from time to time review and revise specifications for planting areas, green verges and open spaces to be used as public parks. (2) If any provision in any specifications issued or approved by the Commissioner under subsection (1) is inconsistent with any regulations made under this Act, such provision, to the extent of the inconsistency, either has effect subject to such regulations or, where appropriate, having regard to such regulations, does not have effect.


document_id: pta-2005
provision_ref: s35
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 35
title: Duties of qualified person
content:
35. —(1) Every qualified person mentioned in section 32(2)( a ) must — ( a ) take all reasonable steps and exercise due diligence in supervising and inspecting the works to ensure that those works are carried out in accordance with this Act and with the plans submitted under section 32 and with all conditions imposed by the Commissioner under that section; and ( b ) notify the Commissioner of any contravention of the provisions of this Act pertaining to the works. (2) Any qualified person who contravenes any of the requirements of subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $30,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part of a day during which the offence continues after conviction. (3) In any prosecution against a qualified person for an offence under subsection (1)( b ), it is a defence for the qualified person to prove to the satisfaction of the court that he or she did not know or could not reasonably have discovered the contravention referred to in the charge.


document_id: pta-2005
provision_ref: s36
chapter: PART 5 - PLANTING AREAS, PUBLIC OPEN SPACES
section: 36
title: Liabilities related to plans, certificates and documents
content:
36. —(1) Any person for whom any works are carried out, or any person who in carrying out the works deviates, or permits or authorises any planting area, open space or green verge to deviate, in any material way from any plans approved by the Commissioner under section 32 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $30,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part of a day during which the offence continues after conviction. (2) Any person who — ( a ) being required by this Act to make or produce to the Commissioner any plan or document; ( b ) for the purpose of obtaining any certificate or approval from the Commissioner under this Act; or ( c ) for the purpose of establishing any fact relevant to the administration of this Act, makes or produces any plan or document which — ( d ) is false in a material particular; ( e ) has not been made by the person by whom it purports to have been made; or ( f ) has been in any way altered or tampered with, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $30,000.


document_id: pta-2005
provision_ref: s37
chapter: PART 6 - PREVENTION OF DANGERS
section: 37
title: Trees and plants obstructing traffic
content:
37. Where the Commissioner is satisfied that any tree or plant, whether or not dead or dying, on any premises adjoining a street, railway or rapid transit system or any part thereof — ( a ) is likely, by falling or otherwise, to obstruct the traffic on the street, railway or rapid transit system or endanger the lives or property of travellers thereon; or ( b ) is obstructing or is likely, in any way, to obstruct the view of — (i) any motorist on the street; or (ii) any operator of the railway or rapid transit system, the Commissioner may serve an enforcement notice requiring the occupier of the premises to take such measures (including cutting the tree or plant or any part of it) as the Commissioner thinks fit within the time specified in the notice.


document_id: pta-2005
provision_ref: s37A
chapter: PART 6 - PREVENTION OF DANGERS
section: 37A
title: Power to enter and inspect premises for dangerous trees
content:
37A. —(1) The Commissioner or an authorised officer may, at any reasonable time, enter any premises to inspect any tree or plant in order to ascertain if the condition of the tree or plant, whether or not dead or dying, constitutes a danger to any person or property. [9/2017] (2) Where the Commissioner or authorised officer is satisfied that the condition of any tree or plant on the premises inspected under subsection (1) constitutes a danger to any person or property, the Commissioner or authorised officer may by a maintenance notice require the occupier of the premises — ( a ) to maintain the tree or plant; or ( b ) to take such other measures as may be specified in the notice to abate the danger. [9/2017] (3) A maintenance notice issued under subsection (2) must specify the date on which the notice takes effect, and the period (beginning on the date the notice takes effect) within which any step required by the notice must be taken. [9/2017]


document_id: pta-2005
provision_ref: s38
chapter: PART 6 - PREVENTION OF DANGERS
section: 38
title: Imminently dangerous trees or plants
content:
38. —(1) Where the Commissioner is satisfied that — ( a ) the condition of any tree or plant, whether or not dead or dying, on any premises constitutes an immediate threat to life or property; or ( b ) it is reasonably necessary to cut or damage a tree or plant, whether or not dead or dying, on any premises to protect human life or property from fire or for extinguishing or restricting the spread of fire, the Commissioner may take such measures and do such works on those premises or other premises adjacent thereto as may be necessary to cut or damage the tree or plant or any part of it. (2) All costs and expenses incurred by the Commissioner under subsection (1) constitute a debt due from the occupier of the premises mentioned in that subsection to the Board, and may be recoverable in the manner provided for in this Act.


document_id: pta-2005
provision_ref: s39
chapter: PART 7 - POWERS OF ENFORCEMENT
section: 39
title: Power to require information in respect of contraventions
content:
39. —(1) Where it appears to the Commissioner or any authorised officer that there may have been a contravention of any provision of this Act, he or she may serve an information notice to require any person who appears to the Commissioner or authorised officer to be acquainted with the circumstances of the case to provide him or her, within such time as may be specified in the notice, with information relating to that case in the possession or within the knowledge of that person. (2) An information notice under subsection (1) must be complied with by giving the required information in writing to the Commissioner or authorised officer, as the case may be. (3) Any person who fails to comply with any notice under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000. (4) It is a defence for a person charged with an offence under subsection (3) to prove that the person did not know and could not with reasonable diligence have ascertained, the information required in the information notice. (5) If any person — ( a ) makes any statement purporting to comply with a requirement of an information notice which the person knows to be false or misleading in a material particular; or ( b ) recklessly makes such a statement which is false or misleading in a material particular, the person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.


document_id: pta-2005
provision_ref: s40
chapter: PART 7 - POWERS OF ENFORCEMENT
section: 40
title: Power of entry and to demand particulars of identity
content:
40. —(1) The Commissioner or any authorised officer may, with such assistants and workmen as are necessary, at any reasonable time, enter upon any land for the purpose of — ( a ) ascertaining whether there is, or has been, on or in connection with the premises, a contravention of this Act; ( b ) ascertaining whether circumstances exist that would authorise the Commissioner to take any action or execute any works under this Act; or ( c ) taking any action or carrying out any works, authorised or required by this Act. (2) The Commissioner or any authorised officer may take or cause to be taken any photograph of the premises and any property or material found thereon and such other steps as he or she may consider necessary without involving any search or seizure of any premises, thing or person. (3) The occupier of any premises must, if required by the Commissioner or any authorised officer, as the case may be — ( a ) give his or her name and address; ( b ) provide proof of his or her identity; and ( c ) give the name and address of the owner of the premises, if known. (4) Any person who — ( a ) wilfully obstructs the Commissioner or any authorised officer in the performance of any matter or thing which the Commissioner or authorised officer is authorised to do by this section; or ( b ) upon being required by the Commissioner or any authorised officer to give his or her name and address or to provide any particulars under subsection (3), refuses to do so or wilfully misstates his or her name or address or provides false particulars, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.


document_id: pta-2005
provision_ref: s41
chapter: PART 7 - POWERS OF ENFORCEMENT
section: 41
title: Power to demand evidence of identity and power of arrest in certain circumstances
content:
41. —(1) The Commissioner, an authorised officer or a police officer may require any person who has committed, or whom the Commissioner, authorised officer or police officer (as the case may be) reasonably suspects of having committed, an offence under this Act to provide such evidence of the person’s identity as may be required by the Commissioner, authorised officer or police officer (as the case may be). [9/2017] (2) Any person who — ( a ) refuses to provide the information required of the person under subsection (1); or ( b ) provides, in connection with a requirement under subsection (1), information that is false or misleading in a material particular, knowing or reckless as to whether it is false or misleading in a material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000. [9/2017] (3) The Commissioner, an authorised officer or a police officer may arrest, without warrant, any person who has committed or who is reasonably suspected to have committed an offence under subsection (2). [9/2017] (4) A park ranger may exercise the powers under subsections (1) and (3) in respect of any person who has committed or whom the park ranger reasonably suspects of having committed an offence under this Act within the national park, nature reserve or public park specified in the authorisation for the park ranger under section 4(7). [9/2017] (5) The Commissioner, authorised officer, police officer or park ranger making an arrest under subsection (3) must not restrain the person arrested more than is necessary to prevent the person’s escape. [9/2017] (6) A person arrested under this section may be detained until his or her name and address are correctly ascertained except that no person so arrested may be detained longer than is permitted by written law and is necessary for bringing him or her before a court unless the order of a court for his or her detention is obtained.


document_id: pta-2005
provision_ref: s41A
chapter: PART 7 - POWERS OF ENFORCEMENT
section: 41A
title: Power to investigate offences under Act
content:
41A. —(1) For the purpose of investigating any offence under this Act, the Commissioner or an authorised officer may — ( a ) examine orally any person supposed to be acquainted with the facts and circumstances of the case; and ( b ) by written order require any person within the limits of Singapore, who appears to be acquainted with the facts and circumstances of the case, to attend before the Commissioner or authorised officer. [9/2017] (2) The person mentioned in subsection (1)( a ) is bound to state truly the facts and circumstances with which the person is acquainted concerning the case except only that the person may decline to make, with regard to any fact or circumstance, a statement which would have a tendency to expose the person to a criminal charge or to penalty or forfeiture. [9/2017] (3) A statement made by any person examined under this section must — ( a ) be reduced to writing; ( b ) be read over to the person; ( c ) if the person does not understand English, be interpreted in a language that the person understands; and ( d ) after correction (if necessary), be signed by the person. [9/2017] (4) If any person fails to attend before the Commissioner or an authorised officer as required by an order under subsection (1)( b ), the Commissioner or authorised officer may report such failure to a Magistrate who may issue a warrant to secure the attendance of that person as required by the order. [9/2017]


document_id: pta-2005
provision_ref: s42
chapter: PART 7 - POWERS OF ENFORCEMENT
section: 42
title: Enforcement powers in national parks, nature reserves and public parks
content:
42. —(1) The Commissioner, an authorised officer, a park ranger or a police officer may, without warrant, arrest any person within any national park, nature reserve or public park if that person, in contravention of this Act, fails or refuses to leave the national park, nature reserve or public park (as the case may be), or any part thereof, after being requested by the Commissioner, authorised officer, park ranger or police officer to do so. (2) If the Commissioner, an authorised officer, a park ranger or a police officer has reason to believe that any offence has been committed under this Act within any national park, nature reserve or public park, he or she may inspect and search any baggage, equipment, package, container, tent, vehicle, boat, craft or place and seize any thing therein which he or she requires as evidence that any such offence has been committed. (3) [ Deleted by Act 42 of 2022 wef 01/11/2024 ]


document_id: pta-2005
provision_ref: s42A
chapter: PART 7 - POWERS OF ENFORCEMENT
section: 42A
title: Power to move vehicles and demolish structures, etc.
content:
42A. —(1) Subject to sections 42B and 42C, where — ( a ) any vehicle, boat, trailer, skip, dumpster or other thing is parked, moored or otherwise left in a national park, nature reserve or public park contrary to this Act; or ( b ) any sign, shrine, altar, religious object, shelter, structure or building is affixed, set up or erected in a public park contrary to this Act, the Commissioner, an authorised officer or a park ranger may serve upon any person specified in subsection (2) a written notice requiring the person to do any of the following within the period specified in the notice, or any extension of that period that the Commissioner, authorised officer or park ranger (as the case may be) may allow in any particular case: ( c ) to remove the vehicle, boat, trailer, skip, dumpster or other thing mentioned in paragraph ( a ) from the national park, nature reserve or public park, as the case may be; ( d ) to alter, demolish or remove any sign, shrine, altar, religious object, shelter, structure or building mentioned in paragraph ( b ) and remove all resulting debris from the public park concerned. (2) The written notice mentioned in subsection (1) may be served on any person as follows: ( a ) any person who does or causes or permits to be done any of the acts mentioned in subsection (1)( a ) or ( b ); ( b ) the owner or person having charge or control of — (i) the vehicle, boat, trailer, skip, dumpster or other thing mentioned in subsection (1)( a ); or (ii) any sign, shrine, altar, religious object, shelter, structure or building mentioned in subsection (1)( b ); ( c ) any other person having power to remove — (i) the vehicle, boat, trailer, skip, dumpster or other thing mentioned in subsection (1)( a ); or (ii) any sign, shrine, altar, religious object, shelter, structure or building mentioned in subsection (1)( b ). [Act 42 of 2022 wef 01/11/2024]


document_id: pta-2005
provision_ref: s42B
chapter: PART 7 - POWERS OF ENFORCEMENT
section: 42B
title:
Immediate removal of dangerous or obstructing vehicles, etc., in national park, nature reserve or public park

content:
42B. —(1) Where any vehicle, boat, trailer, skip, dumpster or other thing is parked, moored or otherwise left in a national park, nature reserve or public park contrary to this Act and — ( a ) by the exercise of reasonable diligence, the following cannot be ascertained: (i) the name of any person in section 42A(2)( a ), ( b )(i) or ( c )(i) to whom the written notice under section 42A(1) is to be served; (ii) the business address, residential address or last email address of the person in section 42A(2)( a ), ( b )(i) or ( c )(i) to whom the written notice under section 42A(1) is to be served; or ( b ) in the opinion of the Commissioner, an authorised officer or a park ranger, the vehicle, boat, trailer, skip, dumpster or other thing — (i) is endangering or is expected to endanger other users of the national park, nature reserve or public park; or (ii) is causing or is expected to cause an obstruction to other users of the national park, nature reserve or public park, the Commissioner, authorised officer or park ranger (as the case may be) may, without first serving a written notice under section 42A(1), move or cause to be moved, the vehicle, boat, trailer, skip, dumpster or other thing to a holding yard, or to another place, to avoid further danger or obstruction or a danger or an obstruction arising (as the case may be) to other users of the national park, nature reserve or public park. (2) For the purpose of exercising a power under subsection (1), the Commissioner, an authorised officer or a park ranger may, with any assistance that he or she considers necessary — ( a ) move the vehicle, boat, trailer, skip, dumpster or other thing by any reasonable means (including by driving, riding or towing it); and ( b ) use reasonable force, including cutting or breaking open any lock, seal, fastener or other device on or connected to the vehicle, boat, trailer, skip, dumpster or other thing. (3) After a vehicle, boat, trailer, skip, dumpster or other thing is moved to a holding yard or other place under subsection (1), the Commissioner, an authorised officer or a park ranger (as the case may be) must, as soon as practicable, serve a notice to any owner, or person having charge or control, of the vehicle, boat, trailer, skip, dumpster or other thing — ( a ) about the moving to and detention at a holding yard or other place of the vehicle, boat, trailer, skip, dumpster or other thing moved and detained; and ( b ) informing about — (i) the manner by which and the time within which an owner of the vehicle, boat, trailer, skip, dumpster or other thing so detained may procure its release; and (ii) the consequences that may follow under section 46A if the vehicle, boat, trailer, skip, dumpster or other thing is not claimed within the time specified in the notice. (4) A notice under subsection (3) is not required if, by the exercise of reasonable diligence, the name and the business address, residential address or last email address of the owner, or person having charge or control, of the vehicle, boat, trailer, skip, dumpster or other thing cannot be ascertained. [Act 42 of 2022 wef 01/11/2024]


