# legal_provisions

document_id: ita-1947
provision_ref: s43W
chapter: PART 11 - RATES OF TAX
section: 43W
title: Concessionary rate of tax for international growth company
content:
43W. —(1) Despite section 43, the Minister may by regulations provide that tax at the rate of 10% is to be levied and paid upon the income derived by an approved international growth company from carrying on all of its qualifying activities within a basis period, or a part of a basis period, that falls within its approval period, which in total exceeds the base amount mentioned in subsection (6). [2/2016] (2) Subsection (1) does not apply to income from any of the activities mentioned in that subsection that is carried on a date that falls outside of that activity’s concessionary period. [2/2016] (3) The Minister or such person as the Minister may appoint may, at any time between 1 April 2015 and 31 August 2017 (both dates inclusive), approve a company as an international growth company for a period not exceeding 5 years; and the approval may be given subject to such conditions as the Minister or appointed person may impose. [2/2016; 39/2017] (4) When granting the approval, the Minister or appointed person must specify for the international growth company — ( a ) the date of its approval and its approval period; ( b ) one or more qualifying activities; and ( c ) a concessionary period for each of those activities. [2/2016] (5) The Minister or appointed person may at any time during the period the international growth company remains approved specify for it — ( a ) one or more additional qualifying activities; and ( b ) a concessionary period for each of those activities. [2/2016] (6) The base amount mentioned in subsection (1) is ascertained in accordance with the following provisions: ( a ) where the approved international growth company had, at any time during the period of 3 years immediately before the date of its approval, carried on one or more of the qualifying activities specified for it under subsection (4), the base amount is ascertained by the formula where A is the total net profit before tax as shown in its audited accounts (or such other accounts as the Minister or appointed person may approve for the company) that is derived from carrying on the qualifying activity or activities during that period; and B is the actual number of months (a period of less than a month being reckoned as one month) during that period in which the qualifying activity or activities was or were carried out; ( b ) where the approved international growth company had not carried on any of those qualifying activities during the period of 3 years immediately before the date of its approval, the base amount is zero; ( c ) the Minister or appointed person may specify an amount in substitution for the amount mentioned in paragraph ( a ) or ( b ). [2/2016] (7) The base amount determined in accordance with subsection (6) applies for the entire duration of the company’s approval period, unless the Minister or appointed person decides otherwise. [2/2016] (8) In determining the income of an approved international growth company from carrying on its qualifying activities — ( a ) the allowances under section 16, 17, 18, 18B, 18C, 19, 19A, 20, 21, 22 or 23 must be taken into account even if no claim for such allowances has been made; and ( b ) the Comptroller must determine the manner and extent to which — (i) allowances under section 16, 17, 18, 18B, 18C, 19, 19A, 20, 21, 22 or 23 and any expenses and donations allowable under this Act are to be deducted; and (ii) any loss may be deducted under section 37. [2/2016] (9) In this section — “approval period”, in relation to an approved international growth company, means the period of its approval as such a company under subsection (3); “concessionary period”, in relation to a qualifying activity of an approved international growth company, means the concessionary period specified for that activity under subsection (4) or (5); “international growth company” means a company incorporated and resident in Singapore which carries on, or which intends to carry on, a trade or business which involves — ( a ) the export of goods to a country outside Singapore; ( b ) the performance of services in a country outside Singapore; or ( c ) the performance of services for a person or permanent establishment outside Singapore, whether or not it also carries on or intends to carry on any other trade or business; “qualifying activity”, in relation to an approved international growth company, means an activity specified for the company under subsection (4) or (5), being one of the activities prescribed for the purposes of this section in regulations made under this section. [43ZH [2/2016]


document_id: ita-1947
provision_ref: s43X
chapter: PART 11 - RATES OF TAX
section: 43X
title: Concessionary rate of tax for intellectual property income
content:
43X. —(1) Despite section 43 and subject to this section, the concessionary rate of tax under subsection (5) applies for each year of assessment upon a percentage determined in accordance with regulations of qualifying intellectual property income of an approved company, that is derived — ( a ) from a qualifying IPR elected by the approved company for that year of assessment under subsections (7) and (8); and ( b ) in so much of the basis period for that year of assessment as falls within the tax relief period applicable to the approved company. [45/2018] (2) The Minister or an authorised body may approve a company as an approved company (subject to such terms and conditions as the Minister or authorised body may specify), but not after 31 December 2028. [45/2018] [Act 30 of 2023 wef 30/10/2023] [Act 41 of 2020 wef 12/04/2024] (3) The Minister or authorised body may — ( a ) specify an initial tax relief period for an approved company that does not exceed 10 years; ( b ) specify a commencement date for the initial tax relief period that is not earlier than 1 July 2018; and ( c ) extend the tax relief period for a further period or periods, not exceeding 10 years for each period, as the Minister or authorised body may determine. [45/2018] [Act 41 of 2020 wef 12/04/2024] (4) Where the commencement date for the initial tax relief period is a date before the company becomes an approved company, then for the purposes of subsection (1), the company is treated as an approved company beginning on the commencement date. [45/2018] (5) For the purpose of subsection (1), the concessionary rate of tax for an approved company is a rate determined in accordance with the formula A + B, where — ( a ) if the company is approved before 17 February 2024 — A is a base rate of 5% or 10%, as specified by the Minister or person appointed by the Minister to the approved company; [Act 35 of 2024 wef 01/01/2024] [Act 25 of 2025 wef 01/01/2024] ( b ) if the company is approved on or after 17 February 2024 — A is a base rate of 5%, 10% or 15%, as specified by the Minister or authorised body to the approved company; [Act 35 of 2024 wef 01/01/2024] ( c ) if subsection (6A) applies — A is the substituted base rate mentioned in that subsection but only for income derived from (and including) the date specified by the Minister or authorised body to the approved company for the application of that rate, which may be a date earlier than the notice mentioned in that subsection but not earlier than 1 January 2024; and [Act 35 of 2024 wef 01/01/2024] ( d ) B is the sum of every rate increase specified by the Minister or authorised body to the approved company in accordance with subsection (6). [45/2018; 41/2020] [Act 35 of 2024 wef 01/01/2024] (6) For the purposes of subsection (5)( d ) — ( a ) if A in subsection (5)( a ), ( b ) or ( c ) is 5% or 10%, the Minister or authorised body must specify to an approved company, for the 3rd, 4th, 5th and 7th 5‑year period of its tax relief period, a rate increase of at least 0.5% that applies to the years of assessment of all the basis periods within each of those 5‑year periods; and ( b ) if A in subsection (5)( b ) or ( c ) is 15%, the Minister or authorised body must specify to an approved company, for the 5th and 7th 5‑year period of its tax relief period, a rate increase of at least 0.5% that applies to the years of assessment of all the basis periods within each of those 5‑year periods. [Act 35 of 2024 wef 01/01/2024] (6A) The Minister or an authorised body may, on or after 17 February 2024, on the Minister’s or authorised body’s own initiative or on the application of the approved company, by notice to the company substitute the base rate applicable to the approved company under subsection (5)( a ) or ( b ) with 5%, 10% or 15% (as the case may be) for the remaining part of the period in subsection (3). [Act 35 of 2024 wef 01/01/2024] (7) Subject to subsection (8), an approved company must elect a qualifying IPR to which subsection (1) is to apply for any year of assessment — ( a ) in the form and manner determined by the Comptroller; and ( b ) at the time the approved company lodges its return of income for that year of assessment, or by such later time as the Comptroller may allow in any particular case. [45/2018] (8) An election of any qualifying IPR made under subsection (7) for a year of assessment is irrevocable, and the approved company is treated as making an election for the same qualifying IPR for each subsequent year of assessment. [45/2018] (9) To avoid doubt, subsections (7) and (8) do not prevent an approved company from electing for any year of assessment, any qualifying IPR not already elected or treated as elected under those subsections. [45/2018] (10) The approved company must, in such circumstances as the Comptroller may determine and in such form and manner as the Comptroller may require, provide the Comptroller with such information and documents as the Comptroller may require for the purposes of determining the applicability of subsection (1) in a particular case. [45/2018] (11) The Minister may make regulations to provide for any of the following: ( a ) the determination of the percentage of qualifying intellectual property income of an approved company for the purposes of subsection (1); ( b ) the intellectual property income that is qualifying intellectual property income for this section; ( c ) the deduction (otherwise than in accordance with this Act), from the qualifying intellectual property income of an approved company, of — (i) allowances attributable to the income; and (ii) expenses, losses and donations allowable under this Act, including deduction of these allowances, expenses, losses and donations in such manner and to such extent as the Comptroller may determine; ( d ) the circumstances under which a prescribed amount of qualifying intellectual property income that has been assessed to tax at the concessionary rate in subsection (1) may be deemed as income chargeable to tax at the rate of tax in section 43(1)( a ) for a specified year of assessment; ( da ) the circumstances under which a prescribed amount of expenses, allowances or donations deducted from qualifying intellectual property income of an approved company may be deemed as a loss; ( db ) the treatment of the loss mentioned in paragraph ( da ), including disregarding any part of it, or making available any part of it for — (i) deduction against any income subject to tax at the rate specified in section 43(1)( a ) for a specified year of assessment in accordance with this Act; (ii) deduction against any income for any preceding or subsequent year of assessment in accordance with this Act; and (iii) transfer under section 37B; ( dc ) the application of the provisions of this Act for the purpose of the deductions and transfer in paragraph ( db ) with such modifications as may be prescribed; ( e ) the records to be kept by an approved company; ( f ) generally to give effect to or carry out the purposes of this section. [45/2018; 27/2021] (12) To avoid doubt, any regulations made under subsection (11)( e ) do not affect the generality of section 67. [45/2018] (13) In this section — “qualifying intellectual property income” means any intellectual property income prescribed by the Minister in regulations made under this section; “qualifying intellectual property right” or “qualifying IPR” means any intellectual property right prescribed by the Minister in regulations made under this section. (14) The reference to an authorised body in subsection (5)( b ) is, in a case where the base rate in that provision is specified to an approved company during the period from 17 February 2024 to 11 April 2024 (both dates inclusive), a reference to a person appointed by the Minister. [Act 25 of 2025 wef 01/01/2024] (15) A reference in subsections (5)( c ) and (6A) to an authorised body is, in a case where the notice to substitute the base rate applicable to an approved company is given to the company during the period from 17 February 2024 to 11 April 2024 (both dates inclusive), a reference to a person appointed by the Minister. [Act 25 of 2025 wef 01/01/2024] (16) A reference in subsections (5)( d ) and (6)( a ) to an authorised body is, in a case where the rate increase under subsection (6)( a ) is specified to an approved company during the period from 1 January 2024 to 11 April 2024 (both dates inclusive), a reference to a person appointed by the Minister. [Act 25 of 2025 wef 01/01/2024] (17) A reference in subsections (5)( d ) and (6)( b ) to an authorised body is, in a case where the rate increase under subsection (6)( b ) is specified to an approved company during the period from 17 February 2024 to 11 April 2024 (both dates inclusive), a reference to a person appointed by the Minister. [Act 25 of 2025 wef 01/01/2024] [43ZI [45/2018]


document_id: ita-1947
provision_ref: s45
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45
title: Withholding of tax in respect of interest paid to non‑resident persons
content:
45. —(1) Where a person is liable to pay to another person not known to the firstmentioned person to be resident in Singapore any interest which is chargeable to tax under this Act, the firstmentioned person must — ( a ) deduct therefrom tax — (i) where the person to be paid is an individual or a Hindu joint family, at the rate of 24%; [Act 33 of 2022 wef 01/01/2023] (ii) where the person to be paid is any other person, at the rate of 17%; or (iii) where section 43(3) or (3A) is applicable to the person to be paid, at the rate specified in that provision, on every dollar of the interest; and ( b ) immediately give notice of the deduction of tax and pay to the Comptroller the amount so deducted, and every such amount deducted is a debt due from the firstmentioned person to the Government and is recoverable in the manner provided by section 89. [2/2016] (1A) Despite subsection (1), tax must be deducted at the rate of 18% on every payment (other than payment subject to tax at the rate specified in section 43(3) or (3A)) made on or after 1 January 2009 which would be assessable on the person receiving the payment for the year of assessment 2009. (1B) The notice under subsection (1)( b ) must be given using the electronic service, except that the Comptroller may in any particular case or class of cases permit the notice to be given in any other manner. [2/2016] (1C) The Minister may, by rules made under section 7, substitute the rate in subsection (1)( a )(i), (ii) or (iii) with a higher or lower rate (including 0%) for any person or class of persons that is or are subject to that subsection, and subsection (1) applies to that person or class of persons accordingly. [34/2016] (1D) The rules mentioned in subsection (1C) may — ( a ) provide that the substitute rate applies only if such conditions as may be specified in the rules are satisfied; and ( b ) prescribe different substitute rates for different persons or classes of persons. [34/2016] (2) The Comptroller may — ( a ) if he or she thinks fit, allow any person or class of persons to give notice of the deduction of tax and make payment of the amount so deducted within such other period and subject to such conditions as the Comptroller may determine; and ( b ) by written notice require any person who pays such interest to deduct and account for tax at a higher or lower rate than the rate in subsection (1)( a )(i), (ii) or (iii), or the rate prescribed by rules mentioned in subsection (1C) in substitution for that rate (as the case may be) on every dollar of such interest or permit such interest to be paid without deduction of tax. [2/2016; 34/2016] (3) Where a person fails to make a deduction of tax which the person is required to make under subsection (1), any amount which the person fails to deduct is a debt due from the person to the Government and is recoverable as such. (4) If the amount of tax which is required to be deducted under subsection (1) is not paid to the Comptroller — ( a ) by the 15th day of the second month following the month in which the interest from which the tax is to be deducted is paid, or such other date as may be allowed under subsection (2)( a ), a sum equal to 5% of such amount of tax is payable; and ( b ) within 30 days after the time specified in paragraph ( a ), an additional penalty of 1% of such amount of tax is payable for each completed month that the tax remains unpaid, but the total additional penalty under this paragraph must not exceed 15% of the amount of tax outstanding. [34/2016] (5) Without affecting any other provision of this Act, if any person after deducting any tax under subsection (1) fails to give notice of such deduction to the Comptroller in the manner referred to in subsection (1B) and by the time specified in subsection (4)( a ), the person shall be guilty of an offence and shall on conviction pay a penalty equal to 3 times the amount of tax so deducted and shall also be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. [2/2016; 39/2017] (6) Where an individual has been convicted for 3 or more offences under this section, the imprisonment the individual shall be liable to shall be not less than 6 months. (7) The Comptroller may — ( a ) compound an offence under subsection (5) and may before judgment stay or compound any proceedings thereunder; and ( b ) for any good cause remit the whole or any part of the penalty payable under subsection (4). (8) For the purposes of this section — ( a ) the manager or principal officer of a company is answerable for doing all such acts, matters and things as are required to be done by the company under this section; and ( b ) interest is deemed to have been paid by a person to another person although it is not actually paid over to the other person but is reinvested, accumulated, capitalised, carried to any reserve or credited to any account however designated, or otherwise dealt with on behalf of the other person. (9) This section does not apply to — ( a ) any interest derived from any qualifying debt securities issued during the period from 27 February 1999 to 31 December 2028 (both dates inclusive), subject to such conditions as the Minister may impose; [Act 30 of 2023 wef 30/10/2023] ( b ) any interest derived from any qualifying project debt securities issued during the period from 1 November 2006 to 31 December 2025 (both dates inclusive), subject to such conditions as the Minister may impose; [Act 33 of 2022 wef 04/11/2022] ( c ) any interest liable to be paid on or after 21 February 2014 by a person to a branch in Singapore of a company incorporated outside Singapore and not known to the person to be resident in Singapore. [37/2014; 45/2018] (10) In this section, “qualifying debt securities” and “qualifying project debt securities” have the meanings given by section 13(16). (11) To avoid doubt, in this section, “interest” includes the part of any payment liable to be made by a lessee to a lessor under a finance lease of any machinery or plant treated as sold by the lessor to the lessee pursuant to regulations made under section 10C(1), that is income of the lessor under section 10C(2A). [45/2018]


document_id: ita-1947
provision_ref: s45A
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45A
title: Application of section 45 to royalties, management fees, etc.
content:
45A. —(1) Section 45(1) to (8) applies in relation to the payment of any income referred to in section 12(6) or (7) by any person to another person not known to the firstmentioned person to be resident in Singapore as those provisions apply to any interest paid by a person ( X ) to another person ( Y ) not known to X to be resident in Singapore and, for the purpose of such application, any reference in those provisions to interest is a reference to the income referred to in section 12(6) or (7). (2) Subject to such conditions as the Minister may impose, subsection (1) does not apply to any discount from any qualifying debt securities issued during the period from 17 February 2006 to 31 December 2028 (both dates inclusive). [37/2014; 45/2018; 41/2020] [Act 30 of 2023 wef 30/10/2023] (2A) Subsection (1) does not apply to any amount payable from any Islamic debt securities which are qualifying debt securities, and issued during the period from 1 January 2005 to 31 December 2028 (both dates inclusive), subject to such conditions as the Minister may impose. [37/2014; 45/2018] [Act 30 of 2023 wef 30/10/2023] (2AA) Regulations made to impose conditions under subsection (2A) for the disapplication of subsection (1) to any amount payable from Islamic debt securities issued between 1 January 2024 and 31 December 2028 (both dates inclusive), that are made in connection with the amendments made to subsection (2A) by section 41( a ) of the Income Tax (Amendment) Act 2023, may be made to take effect from (and including) 1 January 2024. [Act 25 of 2025 wef 08/12/2025] (2B) Subject to such conditions as the Minister may impose, subsection (1) does not apply to — ( a ) any early redemption fee or redemption premium from any qualifying debt securities issued during the period from 15 February 2007 to 31 December 2028 (both dates inclusive); or [Act 30 of 2023 wef 15/02/2023] [Act 30 of 2023 wef 30/10/2023] ( b ) any discount, early redemption fee or redemption premium from any qualifying project debt securities issued during the period from 15 February 2007 to 31 December 2025 (both dates inclusive). [37/2014; 45/2018] [Act 33 of 2022 wef 04/11/2022] [Act 30 of 2023 wef 15/02/2023] (2BA) Regulations made to amend any regulations made for the purposes of subsection (2B) to replace the terms “break cost” and “prepayment fee” with the term “early redemption fee”, that are made in connection with section 41( b ) and ( c ) of the Income Tax (Amendment) Act 2023, may be made to take effect from (and including) 15 February 2023. [Act 25 of 2025 wef 08/12/2025] (2C) Subject to such conditions as the Minister may impose, subsection (1) does not apply to — ( a ) such other income directly attributable to any qualifying debt securities issued on or after a prescribed date, as may be prescribed by regulations; or ( b ) such other income directly attributable to any qualifying project debt securities issued on or after a prescribed date, as may be prescribed by regulations. (2D) Subsection (1) does not apply to any payment liable to be made on or after 17 February 2012 under any agreement or arrangement for the charter of any ship. (2DA) To avoid doubt, the reference to a charter of a ship in subsection (2D) excludes a finance lease of the ship. [41/2020] (2E) Subsection (1) does not apply to any payment liable to be made on or after 21 February 2014 by a person to a branch in Singapore of a company incorporated outside Singapore and not known to the person to be resident in Singapore. [37/2014] (3) In this section — [ Deleted by Act 30 of 2023 wef 15/02/2023 ] “early redemption fee”, “qualifying debt securities”, “qualifying project debt securities” and “redemption premium” have the meanings given by section 13(16); [Act 30 of 2023 wef 15/02/2023] “finance lease”, in relation to a ship, means a lease of the ship (including any arrangement or agreement made in connection with the lease) that has the effect of transferring substantially the obsolescence, risks or rewards incidental to ownership of the ship to the lessee; “Islamic debt securities” has the meaning given by section 43H(4); “ship” has the meaning given by section 2(1) of the Merchant Shipping Act 1995. [2/2016; 41/2020]


document_id: ita-1947
provision_ref: s45AA
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45AA
title: Tax deemed withheld and recoverable from person in breach of condition imposed under section 13(4)
content:
45AA. —(1) Subsection (1A) applies where a notification has been made under section 13(4) to exempt from tax (wholly or in part) payments made by a person to a non‑resident person under section 45 or 45A, and — ( a ) the exemption is on the basis that the firstmentioned person or a particular matter is approved by the Minister, an authorised body or a person appointed by the Minister under a section specified in the Fourth Schedule, and the approval is revoked under section 105R after any such payment has been made; or [Act 41 of 2020 wef 06/12/2022] ( b ) the firstmentioned person contravenes any condition imposed by the Minister under the notification (whether a condition precedent or a condition subsequent) after any such payment has been made. [32/2019] (1A) The amount of tax which, but for — ( a ) in the case of subsection (1)( a ) — the approval of the firstmentioned person or the matter; or ( b ) in the case of subsection (1)( b ) — the notification, would have been deductible by the firstmentioned person from that payment — ( c ) is deemed to have been deducted from that payment; ( d ) is a debt due from the firstmentioned person to the Government; and ( e ) is recoverable in the manner provided in section 89. [32/2019] (2) The amount recoverable under subsection (1A) is payable at the place stated in a notice served by the Comptroller on the person within one month after the service of the notice. [32/2019] (3) The Comptroller may, in his or her discretion and subject to such conditions (including the imposition of interest) as the Comptroller may impose, extend the time limit within which payment under subsection (2) is to be made. (4) If the amount recoverable under subsection (1A) is not paid to the Comptroller — ( a ) within the period referred to in subsection (2) or such further period as may be allowed under subsection (3), a sum equal to 5% of such amount is payable; and ( b ) within 30 days after the time specified in paragraph ( a ), an additional penalty of 1% of such amount is payable for each completed month that such amount remains unpaid, but the total additional penalty under this paragraph must not exceed 15% of such amount. [32/2019] (5) The penalty is recoverable in the manner provided in section 89. (6) The Comptroller may for any good cause remit the whole or any part of the penalty payable under subsection (4). (7) The Minister may, subject to such conditions as the Minister may determine, remit the whole or any part of the amount recoverable under subsection (1A). [32/2019] (8) If any condition mentioned in subsection (7) is breached, then the amount remitted is a debt due from the person granted the remission to the Government and is recoverable in the manner provided by section 89; and subsections (2) to (6) apply accordingly.


document_id: ita-1947
provision_ref: s45B
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45B
title: Application of section 45 to non‑resident director’s remuneration
content:
45B. —(1) Section 45 applies in relation to the payment of any remuneration by a company to any director of the company who is not resident in Singapore as that section applies to any interest paid by a person ( X ) to another person ( Y ) not known to X to be resident in Singapore and, for the purpose of such application, any reference in that section to interest is a reference to such remuneration. (2) For the purposes of this section, the references to interest therein are references to interest which is subject to deduction of tax at the rate of 24% on every dollar of the interest. [2/2016] [Act 33 of 2022 wef 01/01/2023]


document_id: ita-1947
provision_ref: s45C
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45C
title: Application of section 45 to distribution by unit trust
content:
45C. —(1) Section 45 applies in relation to any distribution made by a unit trust which is deemed to be income under section 10(19), (20) and (21) as that section applies to any interest paid by a person ( X ) to another person ( Y ) not known to X to be resident in Singapore and, for the purpose of such application, any reference in that section to interest is a reference to such distribution. (2) Subsection (1) does not apply to any distribution which is made on or after 28 February 1998 by a designated unit trust referred to in section 35(12). [37/2014] (3) Subsection (1) does not apply to any distribution made on or after 1 January 2015 by a unit trust to a branch in Singapore of a company incorporated outside Singapore and not known to the trustee of the unit trust to be resident in Singapore. [37/2014]


document_id: ita-1947
provision_ref: s45D
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45D
title: Application of section 45 to gains from real property transaction
content:
45D. —(1) Where any person whose income arising from the disposal of any real property is chargeable to tax under section 10(1)( a ) is a non‑resident person, any designated person must, before paying to the non‑resident person any money which is the whole or part of the consideration for the disposal of the real property, despite any other written law, immediately deduct therefrom tax at the rate of 15% on every dollar of such payment. (2) Any designated person who has deducted any money under subsection (1) must immediately give notice of the deduction of tax to the Comptroller and must, despite any other written law, pay the amount so deducted to the Comptroller by the 15th day of the second month following the month in which the deduction was made and every such amount is a debt due from the designated person to the Government and is recoverable in the manner provided by section 89. [2/2016] (2A) The notice under subsection (2) must be given using the electronic service, except that the Comptroller may in any particular case or class of cases permit the notice to be given in any other manner. [2/2016] (3) Section 45(2) to (8) applies, with the necessary modifications, to any designated person as those provisions apply to any person referred to therein. (4) For the purpose of payment of any tax due from any income which is chargeable to tax under section 10(1)( a ) in respect of any disposal of any real property which is owned by 2 or more persons as joint owners, the designated person deducting the tax must retain such amount as is presumed under subsection (5) to be owned by any non‑resident person and pay over the tax due from such amount to the Comptroller. (5) It is presumed, until the contrary is proved, that the persons who own any real property as joint owners share the proceeds of disposal of the real property in equal shares. (5A) This section does not apply to any payment made on or after 1 January 2015 by a designated person to a branch in Singapore of a company incorporated outside Singapore and is a non‑resident person. [37/2014] (6) In this section — “designated person”, in relation to any disposal of any real property — ( a ) in the case where an advocate and solicitor acts for the buyer of the real property in such disposal, means that advocate and solicitor; and ( b ) in any other case, means the buyer of the real property; “land” includes land of any tenure wherever situated in Singapore, whether or not held apart from the surface, and buildings or parts thereof (whether completed or otherwise and whether divided horizontally, vertically or in any other manner) and tenements and hereditaments, corporeal and incorporeal, and any estate or interest therein; “non‑resident person” means a person who is not known to be resident in Singapore to the designated person; “real property”, in relation to a disposal of which the income is chargeable to tax under section 10(1)( a ), means any land and any interest, option or other right in or over any land.


document_id: ita-1947
provision_ref: s45E
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45E
title: Application of section 45 to withdrawals by non‑citizen SRS members, etc.
content:
45E. —(1) Subject to subsections (2) and (2A), section 45 applies in relation to — ( a ) any withdrawal made — (i) under section 10G or after the balance (excluding any life annuity) remaining in the SRS account is deemed withdrawn under section 10G(6) or (7) by an SRS member who is not a citizen of Singapore from his or her SRS account; or (ii) after the sum standing in the SRS account is deemed withdrawn under section 10G(9) by the legal personal representative of a deceased SRS member who is not a citizen of Singapore from the SRS account, as that section applies to any interest paid by a person ( X ) to another person ( Y ) not known to X to be resident in Singapore and, for the purpose of such application, any reference in that section to interest is a reference to such withdrawal from the SRS account; and ( b ) any payment of any penalty under section 10G(2) which is imposed on any SRS member and paid by an SRS operator to the Comptroller as that section applies to any interest paid by a person ( X ) to another person ( Y ) not known to X to be resident in Singapore and, for the purposes of such application, any reference in that section to interest payable is a reference to the penalty so payable by the SRS operator to the Comptroller. [2/2016] (2) For the purpose of subsection (1)( a ), where a withdrawal is made — ( a ) under section 10G(3) or (8) or after the balance (excluding any life annuity) remaining in the SRS account is deemed withdrawn under section 10G(6) or (7) by an SRS member; or ( b ) after the sum standing in the SRS account is deemed withdrawn under section 10G(9), section 45 applies only in relation to 50% of the amount withdrawn from the SRS account. (2A) For the purposes of subsection (1)( a ), where a withdrawal of all the funds standing in the SRS account of an SRS member is made on the ground in section 10G(3G), section 45 applies only in relation to an amount determined in the following manner: where A is the amount of funds withdrawn from the SRS account on that ground; B is the total value of the investment that is deducted from the balance in the SRS account (if any) on that ground; and C is the amount of the SRS member’s income chargeable to tax under section 10(1)( g ) as determined under section 10G(3G). [2/2016] (2B) In subsection (2A) — ( a ) the reference to a deduction of an investment from the balance in an SRS account is to be construed in accordance with section 10G(3F); and ( b ) the value of such investment is determined in accordance with the regulations made under section 10G(11). [2/2016] (3) For the purposes of this section, the amount to be deducted under section 45 in respect of withdrawals from the SRS account of an SRS member — ( a ) under subsection (1)( a ), is the amount computed based on the rate of 24%; and [Act 33 of 2022 wef 01/01/2023] ( b ) under subsection (1)( b ), is the total penalty deducted by the SRS operator from the amount so withdrawn from the SRS account. [2/2016] (4) Subject to subsection (5), this section does not apply to any withdrawal by an SRS member who is not a citizen of Singapore if the amount of withdrawal from the member’s SRS account in any year does not exceed the amount of contribution to the member’s SRS account in that year. (5) Where a deduction for SRS contributions has been allowed in any year to an SRS member who is not a citizen of Singapore under an assessment made under section 73(1)( b ) and within that year the SRS member applies to withdraw an amount up to the amount the SRS member has contributed in that year, the SRS operator must release the amount applied to the SRS member after deducting tax at the rate of 24% on every dollar withdrawn. [2/2016] [Act 33 of 2022 wef 01/01/2023] (6) To avoid doubt, a reference to a withdrawal from an SRS account in this section is a reference to an actual withdrawal of funds, and excludes a deemed withdrawal of funds under section 10G(3E). [2/2016]


document_id: ita-1947
provision_ref: s45EA
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45EA
title: Approval of deduction of investment from SRS account of non‑citizen
content:
45EA. —(1) This section applies to an investment made using funds from an SRS account of an SRS member who is not a citizen of Singapore. [37/2014] (2) Before approving the deduction of the investment from the balance in the SRS account, an SRS operator must comply with subsection (3), unless the Comptroller has waived such compliance by written notice to the SRS operator. [37/2014] (3) Subject to subsection (3A), the SRS operator must collect from the SRS member or (if the SRS member is deceased) the SRS member’s legal personal representative tax at the rate of 24% on an amount that is equal to 50% of the total value of the investment to be deducted from the balance in the SRS account. [37/2014; 2/2016] [Act 33 of 2022 wef 01/01/2023] (3A) If the deduction of the investment from the balance in the SRS account is to be made on the ground in section 10G(3G), the amount on which tax is to be collected under subsection (3) is determined in the following manner: where A is the amount of funds to be actually withdrawn from the SRS account on that ground, if any; B is the total value of the investment that is to be deducted from the balance in the SRS account; and C is the amount of the SRS member’s income chargeable to tax under section 10(1)( g ) as determined under section 10G(3G). [2/2016] (3B) The Minister may, by rules made under section 7, substitute the rate in subsection (3) with a higher or lower rate (including 0%) for any SRS member or class of SRS members that is or are subject to that subsection, and subsection (3) applies to that SRS member or class of SRS members accordingly. [34/2016] (3C) The rules mentioned in subsection (3B) may — ( a ) provide that the substitute rate applies only if such conditions as may be specified in the rules are satisfied; and ( b ) prescribe different substitute rates for different SRS members or classes of SRS members. [34/2016] (4) In subsections (3) and (3A), the value of an investment is reckoned in accordance with the regulations made under section 10G(11). [37/2014; 2/2016] (5) If the Comptroller has given a written notice to the SRS operator requiring the SRS operator to collect tax at a higher or lower rate than 24% or the rate prescribed by the rules mentioned in subsection (3B) in substitution for it, then the reference to the rate of 24% or the substitute rate is a reference to the higher or lower rate. [2/2016; 34/2016] [Act 33 of 2022 wef 01/01/2023] (6) The amount of tax collected under subsection (3) is a debt due from the SRS operator to the Government and is recoverable in the manner provided in section 89. [37/2014] (7) Where an SRS operator fails to collect the tax under subsection (3), the amount not collected is a debt due from the SRS operator to the Government and is recoverable in the manner provided in section 89. [37/2014] (8) If the amount of tax which is required to be collected under subsection (3) is not paid to the Comptroller — ( a ) by the 15th day of the second month following the month in which the date the SRS operator approves the deduction falls or by such later date as the Comptroller may allow, a sum equal to 5% of such amount of tax is payable; and ( b ) within 30 days after the time specified in paragraph ( a ), an additional penalty of 1% of such amount of tax is payable for each completed month that the tax remains unpaid, but the total additional penalty under this paragraph must not exceed 15% of the amount of tax outstanding. [37/2014] (9) An SRS operator must, after collecting the tax under subsection (3), give written notice of such collection to the Comptroller by the time specified in subsection (8)( a ) and in the manner mentioned in subsection (9A), and if the SRS operator fails to do so, the SRS operator shall be guilty of an offence and shall on conviction pay a penalty equal to 3 times the amount of tax so collected and shall also be liable to a fine not exceeding $10,000. [37/2014; 34/2016] (9A) The notice under subsection (9) must be given using the electronic service, except that the Comptroller may in any particular case or class of cases permit the notice to be given in any other manner. [34/2016] (10) The Comptroller may — ( a ) compound an offence under subsection (9); and ( b ) for any good cause remit the whole or any part of the penalty payable under subsection (8). [37/2014] (11) In this section — ( a ) a reference to an SRS operator approving the deduction of an investment from the balance in an SRS account is a reference to the SRS operator approving the deduction of the sums representing the investment from the balance in the SRS account in accordance with the regulations made under section 10G(11); and ( b ) a reference to the date of approval by an SRS operator of a deduction of an investment from the balance in an SRS account is a reference to the date the SRS operator approves a deduction of the sums representing the investment from the balance in the SRS account in accordance with those regulations. [37/2014]


document_id: ita-1947
provision_ref: s45F
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45F
title:
Application of section 45 to income from profession or vocation carried on by non‑resident individual, etc.

content:
45F. —(1) Subject to subsections (1A), (2) and (2A), section 45 applies in relation to the payment of any income accruing in or derived from Singapore on or after 3 May 2002 from — ( a ) any profession or vocation (other than that derived by any public entertainer as defined in section 40A) by any person to any individual referred to in section 43(4)( a ) not known to the person to be resident in Singapore; or ( b ) any profession or vocation by any person to any foreign firm referred to in section 43(4)( b ), as section 45 applies to any interest paid by a person ( X ) to another person ( Y ) not known to X to be resident in Singapore and, for the purpose of such application, any reference in that section to interest is a reference to such payment. [Act 33 of 2022 wef 04/11/2022] [Act 30 of 2023 wef 30/10/2023] (1A) Subject to subsections (2) and (2A), section 45 applies in relation to the payment of any income derived from Singapore during the period from 1 April 2023 to 31 December 2027 (both dates inclusive) by any person — ( a ) to an individual not known to the person to be resident in Singapore, for acting as an arbitrator; ( b ) to a qualifying mediator not known to the person to be resident in Singapore, for providing services of a mediator for a mediation — (i) that takes place in Singapore; or (ii) that would have taken place in Singapore but for the settlement of the dispute or withdrawal of the claim in question; or ( c ) to an individual not known to the person to be resident in Singapore, for providing the services of a mediator for a qualifying mediation — (i) that takes place in Singapore; or (ii) that would have taken place in Singapore but for the settlement of the dispute or withdrawal of the claim in question, as section 45 applies to any interest paid by a person ( X ) to another person ( Y ) not known to X to be resident in Singapore and, for the purpose of such application, any reference in that section to interest is a reference to such payment. [Act 33 of 2022 wef 04/11/2022] [Act 30 of 2023 wef 30/10/2023] (2) The deduction of tax under section 45 is at the rate of — ( a ) 15% for the purpose of subsection (1); and ( b ) 10% for the purpose of subsection (1A). [Act 33 of 2022 wef 04/11/2022] (2A) Where an individual or a foreign firm to which section 43(4) or (4A) applies makes an irrevocable option under section 43(5) to be taxed under section 43(1)( b ) on any payment of income accruing in or derived from Singapore by the individual or foreign firm, the application of section 45 by subsections (1), (1A) and (2) is further modified as follows: ( a ) the reference to the payment of income to the individual or foreign firm is to such payment after deducting any expenditure that the person making the payment reasonably believes is wholly and exclusively incurred by the individual or foreign firm in the production of that income; ( b ) the deduction of tax under section 45 for such payment is at the rate specified in section 43(1)( b ). [Act 30 of 2023 wef 30/10/2023] (3) In this section, “arbitrator”, “qualifying mediation” and “qualifying mediator” have the meanings given by section 43(10). [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
provision_ref: s45G
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45G
title: Application of section 45 to distribution from any real estate investment trust
content:
45G. —(1) Subject to subsections (2) and (3) and such conditions as the Comptroller may impose, section 45 applies in relation to any distribution by a trustee of any real estate investment trust or by a trustee of any approved REIT exchange‑traded fund — ( a ) to any person (other than an individual) not known to the trustee to be resident in Singapore to whom section 43(3B), (3C), (3D) or (3E) applies; or ( b ) to any other person not known to the trustee to be — (i) an individual; (ii) a company incorporated and resident in Singapore; (iii) a branch in Singapore of a company incorporated outside Singapore that has obtained the Comptroller’s approval for distributions to be made by the trust to it without deduction of tax; or (iv) a body of persons incorporated or registered in Singapore, including a charity registered under the Charities Act 1994 or established by any written law, a town council, a statutory board, a co‑operative society registered under the Co‑operative Societies Act 1979, a platform work association registered under Part 3 of the Platform Workers Act 2024 or a trade union registered under the Trade Unions Act 1940, as that section applies to any interest paid by a person ( X ) to another person ( Y ) not known to X to be resident in Singapore and, for the purpose of such application, any reference in that section to interest is a reference to such distribution. [45/2018; 32/2019] [Act 30 of 2024 wef 01/11/2024] (2) For the purpose of subsection (1)( a ), the deduction of tax under section 45 is at the rate of 10% on — ( a ) every dollar of a distribution by the trustee of the real estate investment trust made during the period from 18 February 2005 to 31 December 2030 (both dates inclusive); and [Act 25 of 2025 wef 08/12/2025] ( b ) every dollar of a distribution made by the trustee of the approved REIT exchange‑traded fund made during the period from 1 July 2018 to 31 December 2030 (both dates inclusive). [45/2018; 32/2019] [Act 25 of 2025 wef 08/12/2025] (3) For the purpose of subsection (1)( b ), the deduction of tax under section 45 is at the applicable rate specified under section 43(1) on every dollar of such distribution. (4) Subsection (1) does not apply to any distribution made by the trustee of the real estate investment trust or the trustee of the approved REIT exchange‑traded fund, where tax has been paid by the trustee on the income from which the distribution is made. [45/2018] (4A) Subsection (1) does not apply to any distribution made on or after 1 January 2015 by a trustee of a real estate investment trust or a trustee of an approved REIT exchange‑traded fund to a branch in Singapore of a company incorporated outside Singapore and not known to the trustee to be resident in Singapore. [37/2014; 45/2018] (4B) Subsection (1) does not apply to any distribution made to an organisation that is declared by an order under section 2(1) of the International Organisations (Immunities and Privileges) Act 1948 as an organisation of which the Government and the government or governments of one or more foreign sovereign Powers are members, if that distribution is exempt from tax by reason of that order. [34/2016] (5) Subsection (1) does not apply to any distribution made during the period from 1 July 2018 to 31 December 2030 (both dates inclusive) by a trustee of a real estate investment trust to a trustee of an approved REIT exchange‑traded fund. [45/2018; 32/2019] [Act 25 of 2025 wef 08/12/2025] (6) In this section, “approved REIT exchange‑traded fund” and “real estate investment trust” have the meanings given by section 43(10). [45/2018]


document_id: ita-1947
provision_ref: s45GA
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45GA
title: Application of section 45 to income derived as public entertainer
content:
45GA. —(1) Subject to subsections (2), (2A) and (2B), section 45 applies in relation to the payment by any person to any public entertainer or the public entertainer’s representative, not known to the person to be resident in Singapore, of any income derived from Singapore as a public entertainer on or after 1 January 2008 as that section applies to any interest paid by a person ( X ) to another person ( Y ) not known to X to be resident in Singapore and, for the purpose of such application, any reference in that section to interest is a reference to such payment. [Act 30 of 2023 wef 30/10/2023] (2) For the purpose of this section and subject to subsection (2A), the deduction of tax under section 45 is at the rate of 15%. (2A) For the purpose of this section, the deduction of tax under section 45 is at the rate of 10% of such income derived during the period from 22 February 2010 to 31 March 2022 (both dates inclusive). [37/2014; 41/2020] (2B) The reference in subsection (1) to income is to the amount of the income after deducting any expenditure which the person making the payment reasonably believes is wholly and exclusively incurred by the public entertainer in the production of that income. [Act 30 of 2023 wef 30/10/2023] (3) In this section, “public entertainer” has the meaning given by section 40A.


document_id: ita-1947
provision_ref: s45H
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45H
title: Application of section 45 to commission or other payment of licensed international market agent
content:
45H. —(1) Subject to subsection (2), section 45 applies in relation to the payment of any commission or other payment by any person to a licensed international market agent not known to the person to be resident in Singapore for organising or conducting a casino marketing arrangement with a casino operator in Singapore as section 45 applies to any interest paid by a person ( X ) to another person ( Y ) not known to X to be resident in Singapore and, for the purpose of such application, any reference in that section to interest is a reference to such commission or payment. (2) For the purpose of this section, the deduction of tax under section 45 is at the rate of 3%. (2A) Subsection (1) does not apply to any payment liable to be made on or after 1 January 2015 by any person to a branch in Singapore of a licensed international market agent, being a company incorporated outside Singapore and not known to the person to be resident in Singapore. [37/2014] (3) In this section, “casino marketing arrangement”, “casino operator” and “international market agent” have the meanings given by the Casino Control Act 2006.


document_id: ita-1947
provision_ref: s45I
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45I
title: Sections 45 and 45A not applicable to certain payments
content:
45I. —(1) Sections 45(1) to (8) and 45A(1) do not apply to any income referred to in section 12(6) which is liable to be paid by a person mentioned in subsection (2), if the payment is liable to be made — ( a ) at any time during the period from 17 February 2012 to 31 December 2026 (both dates inclusive) (called in this section the relevant period) under — (i) a contract which took effect before 17 February 2012; (ii) a contract which was extended or renewed, where the extension or renewal took effect before 17 February 2012; or (iii) a debt security which was issued before 17 February 2012; ( b ) under a contract which took effect on a date which falls within the relevant period; ( c ) under a contract which was extended or renewed where — (i) the extension or renewal took effect on a date which falls within the relevant period; and (ii) the payment is made on or after the date on which such extension or renewal took effect; [Act 33 of 2022 wef 04/11/2022] ( ca ) under a contract which was varied where — (i) the variation takes effect on a date which falls within the period from the date on which the Income Tax (Amendment) Act 2022 is published in the Gazette , to 31 December 2026 (both dates inclusive); and (ii) the payment is made on or after the date the variation takes effect; or [Act 33 of 2022 wef 04/11/2022] ( d ) under a debt security which was issued on a date which falls within the relevant period. [27/2021] (2) Subsection (1) applies to the following persons: ( a ) a bank or merchant bank licensed under the Banking Act 1970; ( b ) a finance company licensed under the Finance Companies Act 1967; ( c ) a person who — (i) holds a capital markets services licence under the Securities and Futures Act 2001 for dealing in capital markets products and advising on corporate finance; (ii) is involved or will be involved in the underwriting of debt or equity issuances; and (iii) has been approved before 17 February 2012 for the purposes of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012. [4/2017; 1/2020] (3) Sections 45(1) to (8) and 45A(1) do not apply to any income mentioned in section 12(6) which is liable to be paid by a person who — ( a ) holds a capital markets services licence under the Securities and Futures Act 2001 for dealing in capital markets products and advising on corporate finance; ( b ) is involved or will be involved in the underwriting of debt or equity issuances; and ( c ) is approved for the purposes of this section, where the approval was given on a date (called in this subsection the approval date) within the relevant period by the Minister or an authorised body, if the payment is liable to be made — ( d ) at any time during the period from the approval date to 31 December 2026 (both dates inclusive) under — (i) a contract which took effect before the approval date; (ii) a contract which was extended or renewed, where the extension or renewal took effect before the approval date; or (iii) a debt security which was issued before the approval date; ( da ) at any time during the period from the date on which the Income Tax (Amendment) Act 2022 is published in the Gazette to 31 December 2026 (both dates inclusive) under a contract which was varied, where the variation takes effect on or after the date on which the Income Tax (Amendment) Act 2022 is published in the Gazette and before the approval date; [Act 33 of 2022 wef 04/11/2022] ( e ) under a contract which took effect on a date which falls within the period from the approval date to 31 December 2026 (both dates inclusive); ( f ) under a contract which was extended or renewed where — (i) the extension or renewal took effect on a date which falls within the period from the approval date to 31 December 2026 (both dates inclusive); and (ii) the payment is made on or after the date on which such extension or renewal takes effect; [Act 33 of 2022 wef 04/11/2022] ( fa ) under a contract which was varied where — (i) the variation takes effect on a date which falls within the period from the date on which the Income Tax (Amendment) Act 2022 is published in the Gazette or the approval date (whichever is later) to 31 December 2026 (both dates inclusive); and (ii) the payment is made on or after the date the variation takes effect; or [Act 33 of 2022 wef 04/11/2022] ( g ) under a debt security which is issued on a date which falls within the period from the approval date to 31 December 2026 (both dates inclusive). [4/2017; 27/2021] [Act 41 of 2020 wef 06/12/2022] (4) The approval by the Minister or authorised body under subsection (3)( c ) is subject to such conditions as the Minister or authorised body may impose. [Act 41 of 2020 wef 06/12/2022] (5) This section does not apply to any payment of income referred to in section 12(6) which the Comptroller is satisfied is made in connection with an arrangement the purpose or effect of which is one referred to in section 33(1).


document_id: ita-1947
provision_ref: s45J
chapter: PART 12 - DEDUCTION OF TAX AT SOURCE
section: 45J
title: Application of section 45, etc., to Government
content:
45J. —(1) Subject to the modifications in subsection (2), sections 45, 45A, 45F and 45GA apply to the payment of any income described in those sections that is liable to be made by the Government to a person not known to the Government to be resident in Singapore, as they apply to the payment of such income liable to be made by a person to another person not known to the firstmentioned person to be resident in Singapore. [32/2019] (2) The modifications are — ( a ) any amount deducted by the Government under section 45, 45A, 45F or 45GA does not constitute a debt due to the Government and is not recoverable in the manner provided by section 89; and ( b ) section 45(3), (4), (5), (6) and (7) (including those provisions as applied by sections 45A, 45F and 45GA) does not apply. [32/2019]


document_id: ita-1947
provision_ref: s46
chapter: PART 13 - ALLOWANCES FOR TAX CHARGED
section: 46
title: Tax deducted from interests, etc.
content:
46. —(1) Any tax — ( a ) which a person has deducted from any interest or other payment under section 45, 45A, 45C, 45D, 45E(1)( a ), 45GA or 45H or has deducted from any remuneration under section 45B; ( b ) applicable to the share to which any person is entitled in the income of a body of persons (other than trustees); ( c ) which a person has deducted from any payment under section 45F in respect of income accrued to or derived by any person who has made an option under section 43(5); or ( d ) which a trustee of a real estate investment trust or a trustee of an approved REIT exchange‑traded fund has deducted from any distribution to any person referred to in section 45G(1)( b ), must, when the income from which the tax has been deducted or when the share mentioned in paragraph ( b ) is included in the chargeable income of any person, be set‑off for the purpose of collection against the tax charged on that chargeable income. [45/2018] (1A) [ Deleted by Act 19 of 2013 ] (2) Any tax which has been collected under section 45EA must, when the income in respect of which the tax has been collected is included in the chargeable income of the SRS member in question, be set‑off for the purpose of collection against the tax charged on that chargeable income. [2/2016] (3) The reference in subsection (2) to income in respect of which tax has been collected is a reference to — ( a ) the amount deemed as income of the SRS member under section 10G(3) or (3G) (as the case may be) wholly or partly because of the deduction of any investment from the balance in the SRS account for which the tax has been collected; or ( b ) the amount deemed as income of the SRS member under section 10G(6), (7) or (9) (as the case may be), if the deduction of any investment from the balance in the SRS account for which the tax has been collected is made after — (i) the balance (excluding any life annuity) remaining in the SRS account is deemed withdrawn under section 10G(6) or (7); or (ii) the sum standing in the SRS account is deemed withdrawn under section 10G(9), as the case may be. [2/2016] 47. [ Repealed by Act 45 of 2018 ]


document_id: ita-1947
provision_ref: s49
chapter: PART 14 - RELIEF AGAINST DOUBLE TAXATION
section: 49
title: Avoidance of double taxation arrangements
content:
49. —(1) If the Minister by order declares that arrangements specified in the order have been made with the government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under this Act (including DTT but excluding MTT) and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements have effect despite anything in any written law. [Act 36 of 2024 wef 20/03/2025] (2) Any arrangements made with the government of another country — ( a ) may provide for liability to tax by one country and for exemption from tax by the other country; ( b ) may provide for exemption, wholly or partly and with or without conditions, from tax in either or both countries and for any income so exempted to be taken into account in determining the effective rate of tax to be applicable to other income; ( c ) may deem the source of income to be wholly or partly in either or both of such countries; and ( d ) may provide for the charge to tax by the country in which the source is deemed to be situated, of any income derived from such source. (2A) In subsection (2)( b ), “effective rate of tax” means the rate of tax as ascertained in accordance with the formula where A is the tax payable before allowance of credit under any arrangements having effect under this section on B + C computed in accordance with the provisions of this Act; B is the exempt income; and C is the other income. (3) [ Deleted by Act 27 of 2009 ] (4) Any order made under this section may be revoked by a subsequent order. (5) Where any arrangements have effect by virtue of this section, the obligation as to secrecy imposed by section 6 does not prevent the disclosure to any authorised officer of the government with which the arrangements are made of such information as is required to be disclosed under the arrangements. (6) The Minister may make rules for carrying out the provisions of any arrangements having effect under this section. (7) The Minister may by order amend the provisions of any arrangements that have effect under subsection (1), in order to give effect to Singapore’s obligations under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting done at Paris on 24 November 2016 (as amended from time to time). [39/2017] (8) Where the provisions of any arrangements that have effect under subsection (1) are amended by an order under subsection (7), then those provisions have effect under subsection (1) as amended by that order. [39/2017]


document_id: ita-1947
provision_ref: s50
chapter: PART 14 - RELIEF AGAINST DOUBLE TAXATION
section: 50
title: Tax credits
content:
50. —(1) This section has effect where, under arrangements having effect under section 49, tax payable in respect of any income in the territory with the government of which the arrangements are made is to be allowed as a credit against tax payable in respect of that income in Singapore. (1A) To avoid doubt, this section — ( a ) does not apply where the tax payable in respect of income in that territory is an excluded top-up tax; and ( b ) applies where the tax payable in respect of income in that territory is a qualified domestic minimum top-up tax that is payable — (i) in respect of the income of a permanent establishment in a territory; or (ii) in the cases in subsections (5)( c ) and (7)( a ), by a company in respect of the profits out of which it pays the dividend. [Act 36 of 2024 wef 20/03/2025] (2) The amount of the income tax chargeable in respect of the income is reduced by the amount of the credit; except that credit is not allowed against income tax for any year of assessment unless the person entitled to the income is resident in Singapore during that year. (3) The credit must not exceed the amount which would be produced by computing the amount of the income in accordance with the provisions of this Act and then charging it to income tax at a rate ascertained by dividing the income tax chargeable (before allowance of credit under any arrangements having effect under section 49) on the assessable income of the person entitled to the income by the amount of the person’s assessable income. (4) Without limiting subsection (3), the total credit to be allowed to a person for any year of assessment for foreign tax under all arrangements having effect under section 49 must not exceed the total income tax payable by the person for that year of assessment, excluding any tax payable by the person under section 45. (5) In computing the amount of the income — ( a ) no deduction is allowed in respect of foreign tax (whether in respect of the same or any other income); ( b ) where the income tax chargeable depends on the amount received in Singapore, that amount is to be increased by the appropriate amount of the foreign tax in respect of the income; and ( c ) where the income includes a dividend and under the arrangements foreign tax not chargeable directly or by deduction in respect of the dividend is to be taken into account in considering whether any (and if so what) credit is to be given against income tax in respect of the dividend, the amount of the income is to be increased by the amount of the foreign tax not so chargeable that falls to be taken into account in computing the amount of the credit. (6) Subsection (5)( a ) and ( b ) applies to the computation of assessable income for the purposes of determining the rate mentioned in subsection (3), and applies to such computation in relation to all income in the case of which credit falls to be given for foreign tax under arrangements for the time being in force under section 49. (7) Where — ( a ) the arrangements provide, in relation to dividends of some classes, but not in relation to dividends of other classes, that foreign tax not chargeable directly or by deduction in respect of dividends is to be taken into account in considering whether any (and if so what) credit is to be given against income tax in respect of the dividends; and ( b ) a dividend is paid that is not of a class in relation to which the arrangements so provide, then, if the dividend is paid to a company which controls, directly or indirectly, not less than one‑half of the voting power in the company paying the dividend, credit is to be allowed as if the dividend were a dividend of a class in relation to which the arrangements so provide. (8) Credit is not allowed under the arrangements against income tax chargeable in respect of the income of any person for any year of assessment if the person elects that credit is not to be allowed in the case of the person’s income for that year. (9) Any claim for an allowance by way of credit must be made not later than 2 years after the end of the year of assessment to which the claim relates (if the year of assessment is the year of assessment 2021 or a previous year of assessment), or 4 years after the end of the year of assessment to which the claim relates (if the year of assessment is any other year of assessment), and in the event of any dispute as to the amount allowable the claim is subject to objection and appeal in like manner as an assessment. [27/2021] (10) Where the amount of any credit given under the arrangements is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in Singapore or elsewhere, nothing in this Act limiting the time for the making of assessments or claims for relief applies to any assessment or claim to which the adjustment gives rise, being an assessment or claim made not later than 3 years from the time when all such assessments, adjustments and other determinations have been made, whether in Singapore or elsewhere, as are material in determining whether any (and if so what) credit falls to be given. [27/2021] (11) If the amount of any credit given under the arrangements to a person is rendered excessive by reason of any adjustment of the amount of any tax payable in any territory outside Singapore, the person must give the Comptroller a written notice of the particulars of the adjustment, in the manner specified by the Comptroller, within one year after the adjustment is made. [27/2021] (11A) Any person who, without reasonable excuse, fails to comply with subsection (11) shall be guilty of an offence and shall be liable on conviction to a penalty not exceeding the amount of the excess credit under subsection (11). [27/2021] (11B) The Comptroller may compound any offence under subsection (11A). [27/2021] (12) In this section — “foreign tax” means any tax payable in that territory which under the arrangements is to be so allowed; “income tax” means tax chargeable under this Act.


document_id: ita-1947
provision_ref: s50A
chapter: PART 14 - RELIEF AGAINST DOUBLE TAXATION
section: 50A
title: Unilateral tax credits
content:
50A. —(1) Even if there are no arrangements in force under section 49 with the government of any territory outside Singapore, tax credit under section 50 must, subject to this section, be given to any person resident in Singapore for tax payable under the law of that territory in respect of — ( a ) any income derived from any professional, consultancy and other services rendered in that territory; ( b ) any royalty derived from that territory, where the payment is not — (i) borne, directly or indirectly, by a person resident in Singapore or a permanent establishment in Singapore (except in respect of any business carried on outside Singapore through a permanent establishment outside Singapore); or (ii) deductible against any income accruing in or derived from Singapore; ( c ) any dividend derived from that territory; ( d ) any income from employment in that territory; ( e ) any profit derived from outside Singapore by a branch in that territory of a company resident in Singapore; ( f ) any income derived from any trade or business carried on in that territory through a permanent establishment in that territory; ( g ) any discount or premium from debt securities or interest derived from that territory where the payment is not — (i) borne, directly or indirectly, by a person resident in Singapore or a permanent establishment in Singapore (except in respect of any business carried on outside Singapore through a permanent establishment outside Singapore); or (ii) deductible against any income accruing in or derived from Singapore; ( h ) any rent or other income ancillary to the holding of immovable properties located in that territory but not including gains from the disposal of such immovable properties derived from a trade or business carried on in Singapore; [Act 30 of 2023 wef 01/01/2024] ( ha ) any gains treated as income under section 10L; and [Act 30 of 2023 wef 01/01/2024] ( i ) any gains or profits of an income nature not falling within any of the preceding paragraphs that is derived from that territory. (1A) To avoid doubt, this section — ( a ) does not apply where the tax payable in respect of income in that territory is excluded top-up tax; and ( b ) applies where the tax payable in respect of income in that territory is a qualified domestic minimum top-up tax that is payable — (i) in respect of the income of a permanent establishment in a territory; or (ii) in the cases in subsections (2) and (3), by a company in respect of the profits out of which it pays the dividend. [Act 36 of 2024 wef 20/03/2025] (2) Where any dividend in respect of which tax credit is given under subsection (1)( c ) is paid by a company which is resident outside Singapore to a person resident in Singapore who owns not less than 25% of the total number of issued shares of the company paying the dividend, the tax credit must take into account any tax paid by that company in the country in which it is resident in respect of its income out of which the dividend is paid. (3) Where under arrangements for the time being in force under section 49 with the government of any territory outside Singapore no provision is made for tax credit in respect of income out of which any dividend is paid by a company resident in that territory, tax credit under section 50 in respect of such income must be given to any person resident in Singapore who owns not less than 25% of the total number of issued shares of the company paying the dividend. (4) Section 50 applies, with the necessary modifications, for the purposes of this section as if any territory to which this section and the regulations have effect were a territory with which arrangements have been made under section 49. (5) Any person granted any tax credit under subsection (1) on any income must not be given any tax credit under section 50 in respect of that income. (6) The Minister may, in any particular case, waive the requirement of 25% share ownership mentioned in subsections (2) and (3). (7) In this section, “debt securities” has the meaning given by section 43H(4).


document_id: ita-1947
provision_ref: s50B
chapter: PART 14 - RELIEF AGAINST DOUBLE TAXATION
section: 50B
title: Tax credits for trust income to which beneficiary is entitled
content:
50B. —(1) Where — ( a ) a trustee of a trust receives income in Singapore from outside Singapore (called in this section the income) for which a tax credit is allowable under this Part against the tax payable in respect of the income; and ( b ) any beneficiary of the trust who is resident in Singapore is entitled to a share of the income, the tax credit in respect of that share must be given to the beneficiary instead of the trustee. (2) The tax credit to be given to a beneficiary under subsection (1) is computed in accordance with section 50 or 50A (as the case may be) as if the income had been received directly by the beneficiary rather than the trustee. (3) This section does not apply to — ( a ) any income of a real estate investment trust within the meaning of section 43(10); ( b ) any income of a designated unit trust within the meaning of section 35(14); ( c ) [ Deleted by Act 37 of 2014 ] ( d ) any income of a trust fund prescribed under section 13C; ( e ) any income of a foreign trust specified under section 13F; ( f ) any income of a locally‑administered trust prescribed under section 13N; ( g ) any income of a trust the trustee of which is a prescribed person under section 13D; or ( h ) any income of an approved trust fund referred to in the definition of “approved person” under section 13U(5), or of a trust fund that is a feeder fund or master fund approved under section 13U. [37/2014]


document_id: ita-1947
provision_ref: s50BA
chapter: PART 14 - RELIEF AGAINST DOUBLE TAXATION
section: 50BA
title: Tax credits for estate income received by beneficiary, etc.
content:
50BA. —(1) Where an executor of an estate administered in Singapore receives income in Singapore from outside Singapore (called in this section the income) for which a tax credit is allowable under this Part against the tax payable in respect of the income, and any share of the income is — ( a ) received by or distributed to a beneficiary who is resident in Singapore; or ( b ) applied to the benefit of such beneficiary, the tax credit in respect of that share must be given to the beneficiary instead of the executor. (2) The tax credit to be given to a beneficiary under subsection (1) is computed in accordance with section 50 or 50A (as the case may be) as if the share of the income had been received in Singapore directly by the beneficiary rather than the executor of the estate. [Act 30 of 2023 wef 30/10/2023]


document_id: ita-1947
provision_ref: s50C
chapter: PART 14 - RELIEF AGAINST DOUBLE TAXATION
section: 50C
title: Pooling of credits
content:
50C. —(1) Where, for the year of assessment 2012 or a subsequent year of assessment, a person is entitled to 2 or more tax credits under any other provision of this Part, the person may elect to be given a pooled credit for that year of assessment in lieu of any 2 or more of those credits (called in this section the replaced credits). (2) Subsection (1) only applies if the income that is the subject of each replaced credit (called in this section the elected income) satisfies all of the following conditions: ( a ) tax under the law of the territory from which the income is derived that is of a similar character to income tax (by whatever name called) or qualified domestic minimum top‑up tax (but disregarding any excluded top‑up tax), has been paid on the income; [Act 36 of 2024 wef 20/03/2025] ( b ) at the time the income is received in Singapore by the person, the highest rate of tax of a similar character to income tax (by whatever name called) (but disregarding any excluded top‑up tax or qualified domestic minimum top‑up tax), levied under the law of that territory on any gains or profits from any trade or business carried on by a company in that territory at that time, is not less than 15%; [Act 36 of 2024 wef 20/03/2025] ( c ) the income tax payable under this Act on the income for the year of assessment (before allowance of any credit under this Part) is not nil. (3) The total amount of the income tax chargeable to the person in respect of all the elected income is reduced by the amount of the pooled credit. (4) The amount of the pooled credit is the lower of — ( a ) the aggregate of the income tax chargeable for the year of assessment on all the elected income; and ( b ) the aggregate of the taxes paid on all the elected income in the territory or territories outside Singapore from which the elected income is derived. (5) In subsection (4)( a ), the aggregate of the income tax chargeable for the year of assessment on all the elected income is ascertained by — ( a ) computing the amount of the income that is the subject of each replaced credit in accordance with the provisions of this Act, and then charging it to income tax at a rate ascertained by dividing the income tax chargeable (before allowance of any credit under this Part) on the assessable income of the person by the amount of the person’s assessable income; and ( b ) aggregating the amounts computed in accordance with paragraph ( a ) of all the replaced credits. (6) Sections 50(5), (6), (9), (10), (11), (11A), (11B) and (12), 50A(2), 50B(2) and 50BA(2) apply, with the necessary modifications, for the purposes of this section. [32/2019; 27/2021] [Act 30 of 2023 wef 30/10/2023] (7) To avoid doubt, sections 50, 50A, 50B and 50BA (as applicable) continue to apply to any income that is the subject of a credit allowed under any other provision of this Part for which no election under this section is made. [Act 30 of 2023 wef 30/10/2023]


document_id: ita-1947
provision_ref: s51
chapter: PART 15 - PERSONS CHARGEABLE
section: 51
title: Income of wife
content:
51. —(1) The income of a married woman must for the purposes of this Act be charged in her own name. (2) [ Deleted by Act 22 of 2011 ] (3) For the purposes of this Act, a married woman is treated as living with her husband unless — ( a ) they are separated under an order of court of competent jurisdiction or by deed of separation; ( b ) they are in fact separated in such circumstances that the separation is likely to be permanent; or ( c ) she is, and her husband is not, resident in Singapore. Trustees, agents and curators


document_id: ita-1947
provision_ref: s52
chapter: PART 15 - PERSONS CHARGEABLE
section: 52
title: Chargeability of trustees, etc.
content:
52. —(1) A receiver appointed by the court, a trustee, a guardian, a curator or a committee, having the direction, control or management of any property or concern on behalf of any incapacitated person is chargeable to tax in like manner and to the like amount as such person would be chargeable if the person were not an incapacitated person. (2) This section is not to be construed to make any person chargeable to tax in respect of an incapacitated person, liable in such respect, for a greater amount of tax than that for which the incapacitated person would have been liable had no receiver, trustee, guardian, curator or committee been appointed.


document_id: ita-1947
provision_ref: s53
chapter: PART 15 - PERSONS CHARGEABLE
section: 53
title: Chargeability of agent of person residing out of Singapore
content:
53. —(1) A person not resident in Singapore (called in this section a non‑resident person) is assessable and chargeable to tax either directly or in the name of the person’s trustee, guardian, or committee, or of any attorney, factor, agent, receiver, branch or manager, whether such attorney, factor, agent, receiver, branch or manager has the receipt of the income or not, in like manner and to the like amount as such non‑resident person would be assessed and charged if the person were resident in Singapore and in the actual receipt of such income; except that in the case of any individual who is not resident in Singapore, no deduction is allowed under section 39. [41/2020] (1A) A non‑resident person is assessable and chargeable in respect of any income arising, directly or indirectly, through or from any attorneyship, factorship, agency, receivership, branch or management, and is so assessable and chargeable in the name of the attorney, factor, agent, receiver, branch or manager. (2) A non‑resident beneficiary of the estate of a deceased person is, where the estate is being administered in Singapore, assessable and chargeable in respect of the income received by or distributed to the non‑resident beneficiary or applied to the non‑resident beneficiary’s benefit in the name of the executor of the estate as if the executor were an agent of the non‑resident beneficiary. (2A) Where a non‑resident person carries on business with a resident person and it appears to the Comptroller that, owing to the close connection between the resident person and the non‑resident person and to the substantial control exercised by the non‑resident person over the resident person, the course of business between those persons can be so arranged and is so arranged that the business done by the resident person pursuant to the resident person’s connection with the non‑resident person produces to the resident person either no profits or less than the ordinary profits which might be expected to arise from that business, the non‑resident person is assessable and chargeable to tax in the name of the resident person as if the resident person were an agent of the non‑resident person. (3) Where the true amount of the gains or profits of any non‑resident person chargeable with tax in the name of a resident person cannot in any case be readily ascertained, the Comptroller may, if he or she thinks fit, assess and charge the non‑resident person on a fair and reasonable percentage of the turnover of the business done by the non‑resident person through or with the resident person in whose name the non‑resident person is chargeable as aforesaid, and in such case the provisions of this Act relating to the delivery of returns or particulars by persons acting on behalf of others extend so as to require returns or particulars to be furnished by the resident person of the business so done by the non‑resident person through or with the resident person, in the same manner as returns or particulars are to be delivered by persons acting for incapacitated or non‑resident persons of income to be charged. (3A) The amount of the percentage under subsection (3) must in each case be determined with regard to the nature of the business and is, when determined by the Comptroller, subject to appeal in accordance with the provisions of Part 18. (4) This section does not render a non‑resident person chargeable in the name of a broker or general commission agent or other agent where such broker, general commission agent or agent is not an authorised person carrying on the regular agency of the non‑resident person, or person chargeable as if the person were an agent pursuant to subsections (2A) and (3), in respect of gains or profits arising from sales or transactions carried out through such a broker or agent. (5) The fact that a non‑resident person executes sales or carries out transactions with other non‑resident persons in circumstances which would make the non‑resident person chargeable pursuant to subsections (2A) and (3) in the name of a resident person does not of itself make the non‑resident person chargeable in respect of gains or profits arising from those sales or transactions. (6) Where a non‑resident person is chargeable to tax in the name of any attorney, factor, agent, receiver or manager, in respect of any gains or profits arising from the sale of goods or produce manufactured or produced outside Singapore by the non‑resident person, the person in whose name the non‑resident person is so chargeable may, if the person thinks fit, apply to the Comptroller to have the assessment to tax in respect of those gains or profits made or amended on the basis of the profits which might reasonably be expected to have been earned by a merchant or, where the goods are retailed by or on behalf of the manufacturer or producer, by a retailer of the goods sold, who had bought from the manufacturer or producer direct, and on proof to the Comptroller’s satisfaction of the amount of the profits on that basis, the assessment must be made or amended accordingly. (7) The master of any ship (within the meaning of section 2(1) of the Merchant Shipping Act 1995) and the captain of any aircraft owned or chartered by a non‑resident person who is chargeable under section 12(2) are (though not to the exclusion of any other agent) deemed the agents of such non‑resident person for all the purposes of this Act. [2/2016] (8) The income of any non‑resident partner or partners from a partnership is assessable in the name of the partnership or of any resident partner or of any agent of the partnership in Singapore, and the tax charged thereon is recoverable by all means provided in this Act out of the assets of the partnership or from any partner or from any such agent.


document_id: ita-1947
provision_ref: s54
chapter: PART 15 - PERSONS CHARGEABLE
section: 54
title: Liability of person chargeable in respect of incapacitated person
content:
54. The person who is chargeable in respect of an incapacitated person, or in whose name a non‑resident person is chargeable, is answerable for all matters required to be done by virtue of this Act for the assessment of the income of any person for whom the firstmentioned person acts and for paying the tax chargeable thereon.


document_id: ita-1947
provision_ref: s55
chapter: PART 15 - PERSONS CHARGEABLE
section: 55
title: Liability of managers of companies or bodies of persons
content:
55. The manager or principal officer in Singapore of every company or body of persons is answerable for doing all such acts, matters and things as are required to be done by virtue of this Act for the assessment of the company or body of persons and payment of tax.


document_id: ita-1947
provision_ref: s56
chapter: PART 15 - PERSONS CHARGEABLE
section: 56
title: Indemnification of representative
content:
56. Every person answerable under this Act for the payment of tax on behalf of another person may retain out of any money coming to the firstmentioned person’s hands on behalf of the other person so much thereof as is sufficient to pay the tax; and must be and is indemnified against any person whatsoever for all payments made by the firstmentioned person pursuant to and by virtue of this Act.


document_id: ita-1947
provision_ref: s57
chapter: PART 15 - PERSONS CHARGEABLE
section: 57
title: Power to appoint agent, etc., for recovery of tax
content:
57. —(1) The Comptroller may by written notice, if the Comptroller thinks it necessary, declare any person to be the agent of any other person. (1A) The person ( X ) declared the agent under subsection (1) is the agent of such other person for the purposes of this Act and may be required to pay any tax due from any moneys, including pensions, salary, wages or any other remuneration, which, at the date of the receipt of the notice or at any time during the period of 90 days thereafter, may be held by X for or due by X to the person whose agent X has been declared to be. (1B) In default of payment under subsection (1A), the tax is recoverable from the agent in the manner provided by section 89. (2) 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 of any moneys due by the person to, any other person. (3) 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. (4) The Comptroller must examine the objection and may cancel, vary or confirm the declaration. (5) Where the objector is aggrieved by the Comptroller’s decision on the objection, the objector may appeal against such decision to the Board of Review and the provisions of Part 18 apply with the necessary modifications. (5A) For the purposes of payment of any tax due from any moneys referred to in subsection (1A) 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 (1A), 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 (1A) 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 (1A) 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 person 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 Comptroller’s decision under paragraph ( e ) may appeal against the decision to the Board of Review and the provisions of Part 18 apply, with the necessary modifications, to the appeal. (6) 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. (6A) 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 the 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 mentioned 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 mentioned in paragraph ( b ) by the amount of the whole or any part of the tax mentioned in paragraph ( a ), and if the public officer makes such a reduction — ( d ) the amount of the tax mentioned 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. (7) In this section — “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; “tax” includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.


document_id: ita-1947
provision_ref: s58
chapter: PART 15 - PERSONS CHARGEABLE
section: 58
title: Deceased persons
content:
58. —(1) Where an individual ( X ) dies, then as respects income arising before X ’s death all rights and duties which would have attached to X , and any liability to be charged with or to pay tax to which X would have been subject under this Act if X had not died, pass to X ’s executor, and the amount of any tax payable by the executor under this section is a debt due from and payable out of X ’s estate. (2) Any assessment or additional assessment on any such income must not be made later than the end of the third year of assessment following that in which X died. (3) Where, by reason of the death of an individual ( X ), a trade, business, profession, vocation or employment ceases to be carried on or exercised by X or the income from any other source ceases, and section 35 applies, X ’s executor is liable for the tax for which X would have been liable if X had not died but, except in the case of dividends, a cessation had taken place at the date of X ’s death. (4) In the case of an individual dying during the year preceding the year of assessment, if his or her executor distributes the estate before the commencement of the year of assessment, such executor must pay any tax for that year of assessment at the rate or rates in force at the date of distribution of the estate, if the rate of tax for that year of assessment has not been varied at that date.


document_id: ita-1947
provision_ref: s59
chapter: PART 15 - PERSONS CHARGEABLE
section: 59
title: Duty of liquidator on winding up of company or limited liability partnership
content:
59. —(1) Where a company or a limited liability partnership is being wound up, the liquidator of the company or limited liability partnership (as the case may be) is answerable for doing all such acts, matters and things as are required to be done under this Act in relation to the affairs of the company or the limited liability partnership. (2) Where a company is being wound up, the liquidator of the company must not distribute any of the assets of the company to its shareholders unless the liquidator has made provision for the payment in full of any tax which may be found payable by the company.


document_id: ita-1947
provision_ref: s60
chapter: PART 15 - PERSONS CHARGEABLE
section: 60
title: Chargeability of joint trustees
content:
60. Where 2 or more persons act in the capacity of trustees of a trust they may be charged jointly or severally with the tax with which they are chargeable in that capacity and are jointly and severally liable for payment of the same. 61. [ Repealed by Act 29 of 2012 ]


document_id: ita-1947
provision_ref: s62
chapter: PART 16 - RETURNS
section: 62
title: Notice of chargeability and returns
content:
62. —(1) The Comptroller may, by notice in the Gazette , require every person to furnish to the Comptroller in such form and manner as the Comptroller may determine, within a reasonable time specified in the notice or such extended time as the Comptroller may allow, a return of income for the year of assessment specified in the notice and such particulars as may be required for the purpose of ascertaining the income (if any) for which — ( a ) the person is chargeable under this Act; and ( b ) in the case of a precedent partner or such other person referred to in section 71, each partner in the partnership is chargeable. (2) The Comptroller may, in any notice made under subsection (1), exempt from liability to furnish returns such classes of persons as the Comptroller thinks fit, and any person so exempted need not furnish a return under that subsection unless the person is required by the Comptroller to do so under subsection (3). (3) Despite subsection (1), the Comptroller may, by written notice, require any person to furnish to the Comptroller in such form and manner and within such reasonable time as the Comptroller may determine, with a return of income and such particulars as may be required for the purpose of ascertaining the income (if any) for which such person is chargeable under this Act. (4) Every person chargeable with tax for any year of assessment who has not been required within 3 months after the commencement of such year of assessment to make a return of the person’s income for that year as provided in subsection (1) or (3) must, within 14 days after the end of that period, give notice to the Comptroller that the person is so chargeable. (5) Any individual who arrives in Singapore during any year of assessment must give such notice within one month of the date of the individual’s arrival. (6) A company licensed under the Insurance Act 1966 to carry on insurance business in Singapore that is required under subsection (1) to furnish a tax computation with its return of income, must furnish to the Comptroller a tax computation that is prepared in accordance with its MAS return along with such additional information as the Comptroller may reasonably require for making an assessment. [Act 33 of 2022 wef 04/11/2022] (7) Subsection (6) has effect for any year of assessment for a basis period beginning on or after 1 January 2023, or such earlier basis period as may be approved by the Comptroller in a particular case. [Act 33 of 2022 wef 04/11/2022] (8) The Minister may make regulations to provide for any transitional, supplementary and consequential matters relating to subsections (6) and (7). [Act 33 of 2022 wef 04/11/2022] (9) In this section, “MAS return” has the meaning given by section 34AAA(14). [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
provision_ref: s62A
chapter: PART 16 - RETURNS
section: 62A
title: The basic rule: Singapore dollar to be used
content:
62A. Subject to section 62B, where a person carrying on a trade, business, profession or vocation is required to furnish tax computations and particulars of income with a return of income made under section 62 or 71, the tax computations and particulars of income must be denominated in Singapore dollar.


document_id: ita-1947
provision_ref: s62B
chapter: PART 16 - RETURNS
section: 62B
title: Currency other than Singapore dollar to be used in certain circumstances
content:
62B. —(1) Where a person maintains the person’s financial accounts in respect of any trade, business, profession or vocation carried on by the person in a functional currency other than Singapore dollar in accordance with financial reporting standards in Singapore, the person who is required to furnish tax computations and particulars of income with a return of income made under section 62 or 71 must furnish such computations and particulars of income denominated in that functional currency in the manner prescribed under this section. (2) The amount of chargeable income (after deducting the amount not charged to tax under section 43(6) or (6C)) of any company for any year of assessment must be converted to an equivalent amount in Singapore dollar, and the amount of tax which has been deducted or is deductible from any interest under section 45 derived by the company must remain denominated in Singapore dollar. [45/2018] (3) The amount of statutory income from any trade, business, profession or vocation carried on by any individual for any basis period and the amount of donation made by the individual during any year must be converted to an equivalent amount in Singapore dollar, and any amount of allowances, losses or donations which remains unabsorbed at the end of any basis period or at the end of any year (as the case may be) must be carried forward to the next basis period or next year denominated in Singapore dollar. (4) In respect of any partnership, the income of a partner from the partnership and the partner’s share of donation made by the partnership for any year of assessment must be converted to an equivalent amount in Singapore dollar, and any amount of allowances, losses or donations which remains unabsorbed at the end of any basis period or at the end of any year (as the case may be) must be carried forward to the next basis period or next year denominated in Singapore dollar in the tax computation of each partner. (5) Despite anything in this section, a person who is required to furnish tax computations and particulars of income with a return of income made under section 62 or 71 to whom this section applies must declare any information required in any return of income in Singapore dollar. (6) Subject to subsection (7), the rate of exchange applicable for the purposes of converting any amount in Singapore dollar to an equivalent amount in a non‑Singapore dollar functional currency, or any amount in a non‑Singapore dollar functional currency to an equivalent amount in Singapore dollar (as the case may be) is — ( a ) the average rate of exchange, as made available by the Monetary Authority of Singapore, calculated on the basis of the rate of exchange at the end of each month for the accounting period that constitutes the basis period for the year of assessment; or ( b ) where no such average rate of exchange is made available by the Monetary Authority of Singapore, such rate of exchange as the Comptroller may determine. (7) Despite subsection (6), for the purposes of an election under section 24 or 25, where the buyer and seller or the transferee and transferor (as the case may be) of any property each uses a different functional currency, the rate of exchange applicable is the rate of exchange prevailing as at the date of sale or transfer (as the case may be) of the property. [27/2021] (8) Despite subsection (6), where a person has furnished a tax computation and particulars of income with a return of income in Singapore dollar, and is required under subsection (9) or has obtained the Comptroller’s approval under subsection (10) (as the case may be) to furnish a tax computation and particulars of income with a return of income in a non‑Singapore dollar functional currency for any year of assessment, such person must convert the amounts denominated in Singapore dollar into the equivalent amount in the functional currency in accordance with the regulations made under subsection (11). (9) This section has effect for accounting periods beginning on or after 1 January 2003. (10) This section also has effect for accounting periods beginning before 1 January 2003 of a person which had been approved by the Comptroller to furnish tax computations and particulars of income with a return of income made under section 62 or 71 denominated in a functional currency other than Singapore dollar for those accounting periods. (10A) This section does not apply to any company licensed under the Insurance Act 1966 to carry on insurance business in Singapore, in respect of an accounting period beginning on or after 1 January 2023, or such earlier accounting period as may be approved by the Comptroller in a particular case. [Act 33 of 2022 wef 04/11/2022] (11) For the purposes of this section, the Minister may make regulations to provide for — ( a ) such transitional, supplementary and consequential matters as the Minister may consider necessary or expedient; and ( b ) generally giving effect to or for carrying out the purposes of this section.


document_id: ita-1947
provision_ref: s63
chapter: PART 16 - RETURNS
section: 63
title: Furnishing of estimate of chargeable income if no return is made under section 62
content:
63. —(1) Subject to subsection (1AAA), and unless exempted by rules mentioned in subsection (3), every person, not being an individual, who has not made a return under section 62 for any year of assessment must, within 3 months after the end of the accounting period relating to that year of assessment, or such extended time as the Comptroller may allow, furnish to the Comptroller an estimate of the person’s chargeable income. [34/2016] [Act 33 of 2022 wef 04/11/2022] (1AAA) Unless exempted by rules mentioned in subsection (3), every insurer (other than a captive insurer or a marine mutual insurer) who has not made a return under section 62 for the year of assessment for an accounting period beginning on or after 1 January 2023 must, within 3 months after the end of the calendar year preceding the year of assessment or such extended time as the Comptroller may allow, furnish to the Comptroller an estimate of the insurer’s chargeable income. [Act 33 of 2022 wef 04/11/2022] (1AA) A person mentioned in subsection (1) or (1AAA) must furnish the estimate of the person’s chargeable income for a year of assessment using the electronic service if rules mentioned in subsection (3) require a class of persons to furnish their estimates for that year of assessment using the electronic service, and the person belongs to that class. [34/2016] [Act 33 of 2022 wef 04/11/2022] (1A) Unless exempted by rules mentioned in subsection (3), every individual carrying on or exercising any trade, business, profession or vocation who has not made a return under section 62 for any year of assessment must, within 3 months after the end of the accounting period relating to that year of assessment, or such extended time as the Comptroller may allow, furnish to the Comptroller an estimate of the individual’s chargeable income. [34/2016] [Act 33 of 2022 wef 04/11/2022] (1B) Subsection (1A) does not apply for a year of assessment between the years of assessment 2026 and 2030 (both years inclusive). [Act 35 of 2024 wef 27/11/2024] (2) Any person who fails or neglects without reasonable excuse to furnish the estimate of the person’s chargeable income as required under subsection (1), (1AAA), (1AA) or (1A) shall be guilty of an offence. [34/2016] [Act 33 of 2022 wef 04/11/2022] (3) The Minister may, by rules made under section 7, do any of the following: ( a ) require a specified class of persons subject to subsection (1) or (1AAA) to furnish the estimate of their chargeable income for any year of assessment under that subsection using the electronic service; [Act 33 of 2022 wef 04/11/2022] ( b ) exempt any person or class of persons from subsection (1), (1AAA) or (1A) in respect of one or more years of assessment, subject to such conditions as may be specified in the rules. [34/2016] [Act 33 of 2022 wef 04/11/2022] (4) In this section — “captive insurer” and “marine mutual insurer” have the meanings given by section 2 of the Insurance Act 1966; “insurer” means any company licensed under the Insurance Act 1966 to carry on insurance business in Singapore. [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
provision_ref: s64
chapter: PART 16 - RETURNS
section: 64
title: Comptroller may call for further returns
content:
64. The Comptroller may give written notice to any person when and as often as the Comptroller thinks necessary requiring the person to furnish within a reasonable time limited by such notice fuller or further returns respecting any matter as to which a return is required by or under this Act.


document_id: ita-1947
provision_ref: s65
chapter: PART 16 - RETURNS
section: 65
title: Power to call for returns
content:
65. —(1) For the purpose of obtaining full information in respect of a person’s income, the Comptroller may give notice to the person requiring the person to complete and return to the Comptroller, within the time specified in the notice, a return specified in the notice. [34/2016] (2) The time specified in the notice must not be less than 30 days after the date of service of the notice on the person. [34/2016]


document_id: ita-1947
provision_ref: s65A
chapter: PART 16 - RETURNS
section: 65A
title: Statement of bank accounts, assets, etc.
content:
65A. The Comptroller may give written notice to any person requiring the person to furnish within the time limited by such notice, not being less than 30 days from the date of service of such notice, a statement containing particulars of — ( a ) all banking accounts, whether current or deposit, business or private, in the person’s own name or in the name or names of the person’s wife or wives, or in any other name, in which the person is or has been interested, or on which the person has or has had power to operate, jointly or solely, and which are in existence or which have existed at any time during the period stated in the notice; ( b ) all savings and loan accounts, deposits, building society and co‑operative society accounts, in regard to which the person has, or has had, any interest or power to operate jointly or solely during the periods aforesaid; ( c ) all assets, other than those referred to in paragraph ( a ) or ( b ) which the person and the person’s wife or wives possess, or have possessed, during the period aforesaid; ( d ) all sources of income not referred to in paragraph ( a ), ( b ) or ( c ) and the income derived therefrom; and ( e ) all facts bearing upon the person’s liability to income tax to which the person is, or has been, liable.


document_id: ita-1947
provision_ref: s65B
chapter: PART 16 - RETURNS
section: 65B
title: Power of Comptroller to obtain information
content:
65B. —(1) The Comptroller or any officer authorised by the Comptroller in that behalf — ( a ) must at all times have full and free access to all buildings, places, documents, computers, computer programs and computer software (whether installed in a computer or otherwise) for any of the purposes of this Act; ( b ) must have access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained 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 make 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, copying thereof or extraction therefrom cannot reasonably be performed without taking possession; (ii) any such items may be interfered with or destroyed unless possession is taken; or (iii) any such items 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 or officer with such reasonable assistance as the Comptroller or officer may require for the purposes of this section; and (ii) any person in possession of decryption information to grant the Comptroller or officer access to such decryption information necessary to decrypt data required for the purpose of this section; and ( f ) is entitled to require a person in or at the building or place, and who appears to the Comptroller or officer to be acquainted with — (i) any facts or circumstances concerning the person’s or another person’s income, assets or liabilities; or (ii) any facts or circumstances that are relevant to an investigation of, or the prosecution of a person for, an offence under this Act, to do either or both of the following: (iii) answer any question to the best of that person’s knowledge, information and belief; (iv) take reasonable steps to produce a document for inspection. [34/2016; 45/2018] (1A) The Comptroller or a specially authorised officer may, for the purpose of investigating an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A, break open any outer or inner door or window, or use any other reasonable means, to gain entry to a building or place. [45/2018] [Act 30 of 2023 wef 30/10/2023] (1B) The Comptroller or a specially authorised officer may only exercise the power under subsection (1A) if — ( a ) he or she has reason to believe that there is in that building or place any document or thing that may be, or that contains information that may be — (i) relevant to the investigation; or (ii) required as evidence in proceedings for the offence being investigated; ( b ) he or she has reason to believe that the document or thing is likely to be concealed, removed or destroyed, or the information is likely to be deleted, by any person; and ( c ) he or she is unable to gain entry to that building or place after stating his or her authority and purpose and demanding such entry. [45/2018] (1C) To avoid doubt, the Comptroller or a specially authorised officer who has gained entry to a building or place by exercising his or her power under subsection (1A), may exercise any of his or her powers under subsection (1) after such entry. [45/2018] (1D) The Comptroller or a specially authorised officer may, after gaining entry into a building or place under subsection (1) or (1A) for the purpose of investigating an offence under this Act, search or cause to be searched a person found in the building or place for any document or thing which may be relevant for the investigation, or is required as evidence in proceedings for that offence. [45/2018] (1E) A reference in subsection (1D) to an offence under this Act excludes an offence under section 65C as applied by section 105F or by section 105N, or an offence under section 105M. [45/2018] (1F) A woman must not be searched except by a woman. [45/2018] (2) A person is not obliged under this section to disclose (including through the production of a document) — ( a ) any information which the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act 1893) to observe secrecy; or ( b ) any information subject to legal privilege. [34/2016] (3) The Comptroller may by notice require any person to give orally, in writing, or through the electronic service — ( a ) any information concerning the person’s or any other person’s income, assets or liabilities that is relevant for the purposes of this Act; or ( b ) any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act. [45/2018] (3A) The time for compliance with a notice under subsection (3) is 21 days from the date of service of the notice or such other period as the Comptroller considers appropriate. (3B) The Comptroller may by notice require any person to attend personally before the Comptroller or an officer authorised by the Comptroller, at the 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 — (i) any information concerning the person’s or any other person’s income, assets or liabilities that is relevant for the purposes of this Act; or (ii) any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act; ( b ) take reasonable steps to produce for inspection any document concerning such income, assets or liabilities, or that contains such information. [34/2016; 45/2018] (3C) The power to require a person to provide information or produce a document under subsection (1)( f ) or (3), or when in attendance before the Comptroller or an authorised officer pursuant to a notice under subsection (3B), 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 or authorised officer (as the case may be) in legible form; and ( d ) in the case of a document, to inspect, copy or make extracts from the document without fee or reward, and to take possession of the document if in the Comptroller’s or authorised officer’s opinion — (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. [34/2016] (3D) A statement made by any person asked under subsection (1)( f ), or when in attendance before the Comptroller or an authorised officer pursuant to a notice under subsection (3B), 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. [34/2016] (3E) In this section — “document” includes, in addition to a document in writing — ( 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. [34/2016] (4) In this section, “computer” and “computer output” have the meanings given by the Computer Misuse Act 1993. [9/2018]


document_id: ita-1947
provision_ref: s65C
chapter: PART 16 - RETURNS
section: 65C
title: Failure to comply with section 64, 65, 65A or 65B
content:
65C. —(1) Any person who, without reasonable excuse — ( a ) fails, neglects or refuses to comply with any notice or requirement of the Comptroller or an officer authorised by the Comptroller under section 64, 65, 65A or 65B, or a demand for information; or ( b ) hinders or obstructs the Comptroller, or any officer authorised by the Comptroller, in the performance or execution of his or her duties or of anything which he or she is empowered or required to do under section 65B, shall be guilty of an offence. [34/2016] (2) Any person guilty of an offence under subsection (1) 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 and, 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. [34/2016] (3) The Comptroller may compound any offence under subsection (1). (4) The generality of the term “reasonable excuse” in subsection (1) is not affected by section 65B(2). (5) Except as provided under section 65B(2), it is not a defence to a charge under subsection (1) for a failure to provide any information or produce any document sought by a notice mentioned in section 65B, that the person is under a duty of secrecy in respect of that information or the contents of that document (called in this section a displaced duty of secrecy). [34/2016] (6) A person who in good faith complies with a notice referred to in section 65B is not treated as being in breach of a displaced duty of secrecy. (7) No civil or criminal action for a breach of a displaced duty of secrecy, other than a criminal action for an offence under subsection (8), shall lie against the person referred to in subsection (6) — ( a ) for producing any document or providing any information if the person had done so in good faith in compliance with the notice under section 65B; or ( b ) for doing or omitting to do any act if the person had done or omitted to do the act in good faith and as a result of complying with such a notice. (7A) In subsections (5), (6) and (7) — ( a ) a reference to a notice under section 65B to provide information includes a reference to a requirement to provide information under section 65B(1)( f ) and a demand for information; and ( b ) a reference to a notice under section 65B to produce a document includes a reference to a requirement to produce a document under section 65B(1)( f ). [34/2016] (8) Any person who, in purported compliance with a notice or requirement of the Comptroller or an officer authorised by the Comptroller under section 64, 65, 65A or 65B, 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 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 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. [34/2016] (9) A person shall not be convicted of an offence under this section for failing or neglecting to comply with a notice issued by the Comptroller under section 64, 65, 65A or 65B unless the notice was served on the person personally or by registered post. [19/2013] (10) In this section, “demand for information” means a demand by the Comptroller or an officer authorised by the Comptroller to answer a question when in attendance before the Comptroller or the officer pursuant to a notice under section 65B(3B). [34/2016]


document_id: ita-1947
provision_ref: s65D
chapter: PART 16 - RETURNS
section: 65D
title:
Section 65B notice applies despite duty of secrecy under Banking Act 1970 or Trust Companies Act 2005

content:
65D. —(1) This section applies where — ( a ) the Comptroller requires any information for the administration of this Act, other than for an investigation or a prosecution for an offence alleged or suspected to have been committed under this Act; ( b ) the information is protected from unauthorised disclosure under either of the following laws (called in this section the relevant laws): (i) section 47 of the Banking Act 1970 including that section as applied by section 55ZI(1) of that Act; (ii) section 49 of the Trust Companies Act 2005; and ( c ) a person is given a notice, or is required, under section 65B to provide the information or to produce a document containing the information. [34/2016; 1/2020] (2) Despite anything in section 65B(2)( a ), a person issued with a notice or requirement mentioned in subsection (1)( c ) is not excused from providing the information or document by reason only that the person is under a statutory obligation to observe secrecy under a relevant law, and that notice has effect despite the relevant law. [34/2016] (3) A person who in good faith complies with a notice or requirement mentioned in subsection (1)( c ) is not treated as being in breach of the relevant law. [34/2016] (4) No action for a breach of the relevant law shall lie against the person mentioned in subsection (3) — ( a ) for producing any document or providing any information if the person had done so in good faith in compliance with a notice or requirement mentioned in subsection (1)( c ); or ( b ) for doing or omitting to do any act if the person had done or omitted to do the act in good faith and as a result of complying with such a notice or requirement. [34/2016] (5) In this section, a notice under section 65B to provide information includes a demand for information as defined in section 65C(10). [34/2016]


document_id: ita-1947
provision_ref: s65E
chapter: PART 16 - RETURNS
section: 65E
title: Section 65B notice may be subject to confidentiality duty
content:
65E. —(1) Where the Comptroller issues a notice to any person under section 65B and states that the notice must be kept confidential, the person (including an officer, employee or agent of the person) must not disclose any information relating to the notice to any other person. (2) Subsection (1) does not apply to the disclosure of any information relating to the notice to an advocate and solicitor for the purpose of seeking legal advice on the notice, if (and only if) the person who discloses the information informs the advocate and solicitor of the Comptroller’s requirement that the notice be kept confidential. (3) The advocate and solicitor to whom information is disclosed in accordance with subsection (2) is subject to subsection (1) as if he or she is the person given the notice under subsection (1). (4) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and in default of payment to imprisonment for a term not exceeding 6 months. (5) The Comptroller may compound any offence under subsection (4). (6) A person who in good faith complies with subsection (1) is not treated as being in breach of any duty to disclose the information to any person, whether imposed by written law, rule of law, any contract or any rule of professional conduct; and no criminal or civil action for a breach of such duty shall lie against the firstmentioned person.


document_id: ita-1947
provision_ref: s65F
chapter: PART 16 - RETURNS
section: 65F
title: Arrest of person
content:
65F. —(1) The Comptroller or a specially authorised officer (called in this section and sections 65G, 65H and 65I an arresting officer) may arrest without warrant any person whom the arresting officer reasonably believes — ( a ) has committed an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A; or [Act 30 of 2023 wef 30/10/2023] ( b ) is doing any of the following: (i) destroying or attempting to destroy any document or thing with a view to hindering or obstructing the Comptroller, or an officer authorised under section 4(1) to investigate offences under this Act, in the exercise of his or her powers; (ii) deleting or attempting to delete any information contained in any thing with a view to hindering or obstructing the Comptroller or an officer mentioned in sub‑paragraph (i), in the exercise of his or her powers; (iii) resisting or attempting to resist, without reasonable excuse, the taking of any document or thing by the Comptroller or an officer mentioned in sub‑paragraph (i), being any document, thing or information that may be relevant to an investigation of an offence under this Act, or that may be required as evidence in proceedings for an offence under this Act. [45/2018] (2) A reference in subsection (1)( b ) to an offence under this Act excludes an offence under section 65C as applied by section 105F or by section 105N, and an offence under section 105M. [45/2018] (3) An arresting officer may search or cause to be searched an arrested person. [45/2018] (4) A woman must not be searched except by a woman. [45/2018] (5) An arresting officer making an arrest must, without unnecessary delay and subject to subsection (8) and the rules mentioned in subsection (10), take or send an arrested person before a Magistrate’s Court. [45/2018] (6) An arresting officer must not detain in custody an arrested person for a longer period than under the circumstances of the case is reasonable. [45/2018] (7) Such period must not exceed 48 hours, excluding the time necessary for the journey from the place of arrest to the Magistrate’s Court. [45/2018] (8) An arrested person must not be released except — ( a ) on the person’s own bond; ( b ) on bail by a Magistrate or an arresting officer; or ( c ) under the special order in writing by a Magistrate or an arresting officer. [45/2018] (9) If any arrested person escapes, he or she may, at any time afterwards, be arrested in accordance with this section and section 65G. [45/2018] (10) The Minister may make rules under section 7 to provide for — ( a ) any matter relating to the release of any person on any bond, bail or special order under subsection (8); and ( b ) the arrest of any person with or without warrant by an arresting officer for a breach of the conditions of a bond, bail or special order or other specified circumstances. [45/2018]


document_id: ita-1947
provision_ref: s65G
chapter: PART 16 - RETURNS
section: 65G
title: No unnecessary restraint
content:
65G. —(1) In making an arrest, an arresting officer must touch or confine the body of a person to be arrested unless the person submits to arrest by word or action. [45/2018] (2) If the person forcibly resists, or tries to evade arrest, the arresting officer may use all reasonable means necessary to make the arrest. [45/2018] (3) An arrested person must not be subject to more restraint than is necessary to prevent the person’s escape. [45/2018] (4) An arresting officer may use handcuffs or any similar means of restraint on an arrested person to prevent the person from — ( a ) inflicting any bodily injury to himself or herself, or others; ( b ) damaging any property; ( c ) creating any disturbance; or ( d ) escaping from custody. [45/2018] (5) The handcuffs or means of restraint must not be used for the purpose of punishment. [45/2018]


document_id: ita-1947
provision_ref: s65H
chapter: PART 16 - RETURNS
section: 65H
title: Arresting officer to be armed
content:
65H. An arresting officer may be provided with such batons and accoutrements as may be necessary for the effective discharge of his or her duties under sections 65F and 65G. [45/2018]


document_id: ita-1947
provision_ref: s65I
chapter: PART 16 - RETURNS
section: 65I
title: Search of place entered by person sought to be arrested
content:
65I. —(1) If an arresting officer has reason to believe that a person to be arrested under section 65F(1) is inside any building or place and demands entry to that building or place, any person who resides in or is in charge of the building or place must allow the arresting officer free entry and provide all reasonable facilities for a search in it. [45/2018] (2) If entry to that building or place cannot be gained under subsection (1), it is lawful for the arresting officer to enter and search the building or place. [45/2018] (3) After stating his or her authority and purpose and demanding entry to a building or place, the arresting officer who is unable to obtain entry may, for the purposes of subsection (2), break open any outer or inner door or window or use any other reasonable means to gain such entry. [45/2018]


document_id: ita-1947
provision_ref: s65J
chapter: PART 16 - RETURNS
section: 65J
title: Arrested person may be orally examined
content:
65J. —(1) The Comptroller or an officer authorised under section 4(1) to investigate offences under this Act (called in this section an investigation officer), may examine orally a person arrested under section 65F(1). [45/2018] (2) A person examined by an investigation officer need not state anything which — ( a ) the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act 1893) to observe secrecy; or ( b ) is subject to legal privilege. [45/2018] (3) A statement made by an arrested person 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. [45/2018] (4) Any person who, without reasonable excuse, fails or refuses to answer any question when examined under 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 12 months or to both. [45/2018] (5) The Comptroller may compound any offence under subsection (4). [45/2018] (6) The generality of the term “reasonable excuse” in subsection (4) is not affected by subsection (2). [45/2018] (7) Except as provided under subsection (2), it is not a defence to a charge under subsection (4) for a failure to provide any information demanded by an investigation officer that the person is under a duty of secrecy in respect of that information (called in this section a displaced duty of secrecy). [45/2018] (8) A person who in good faith provides information demanded by an investigation officer under subsection (1) is not treated as being in breach of a displaced duty of secrecy. [45/2018] (9) No civil or criminal action for a breach of a displaced duty of secrecy, other than a criminal action for an offence under subsection (10), lies against the person mentioned in subsection (8) for providing any information if the person had done so in good faith in compliance with a demand of an investigation officer under subsection (1). [45/2018] (10) Any person who, in purported compliance with a demand of an investigation officer under subsection (1), provides any information known to the person to be false or misleading in a material particular — ( a ) without indicating to the investigation officer that the information is false or misleading and the part that is false or misleading; and ( b ) without providing correct information to the investigation 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. [45/2018]


document_id: ita-1947
provision_ref: s65K
chapter: PART 16 - RETURNS
section: 65K
title: Disposal of item furnished or seized
content:
65K. —(1) Any item furnished to or seized by the Comptroller or an officer authorised by the Comptroller under section 65A or 65B must — ( a ) where the item is produced in any criminal proceedings, be dealt with in accordance with section 364 of the Criminal Procedure Code 2010; or ( b ) in any other case, be dealt with in accordance with subsections (2), (3) and (4). [45/2018] (2) The Comptroller or an officer authorised by the Comptroller must serve a notice on the owner of the item instructing the owner to take custody of it within the period specified in the notice, which must be at least 5 days after the date of service of the notice. [45/2018] (3) If the owner fails to take custody of the item within the period specified in the notice, or where the owner is unknown or cannot be found, then — ( a ) if the item is a document (other than one specified in paragraph ( d ) or ( e ) of the definition of “document” in section 65B(3E)), the item may be disposed of in such manner as the Comptroller directs; or ( b ) if the item is anything not specified in paragraph ( a ), the Comptroller must make a report of this to a Magistrate. [45/2018] (4) The Magistrate to whom a report is made under subsection (3)( b ) may order the item to be forfeited or disposed of in such manner as the Magistrate thinks fit. [45/2018] (5) This section does not affect any right to retain or dispose of any item which may exist in law apart from this section. [45/2018]


document_id: ita-1947
provision_ref: s66
chapter: PART 16 - RETURNS
section: 66
title: Returns to be deemed to be furnished by due authority
content:
66. —(1) A return, statement or form purporting to be furnished under this Act by or on behalf of any person is for all purposes deemed to have been furnished by that person or by that person’s authority (as the case may be) unless the contrary is proved. (2) Any person signing any such return, statement or form is deemed to be cognizant of all matters therein.


document_id: ita-1947
provision_ref: s67
chapter: PART 16 - RETURNS
section: 67
title: Keeping of books of account and giving of receipts
content:
67. —(1) Subject to subsection (3), every person carrying on or exercising any trade, business, profession or vocation — ( a ) must keep and retain in safe custody sufficient records for a period of 5 years from the year of assessment to which any income relates to enable the person’s income and allowable deductions under this Act to be readily ascertained by the Comptroller or any officer authorised in that behalf by the Comptroller; and ( b ) must, if the gross receipts from such trade, business, profession or vocation in the preceding calendar year exceeded $18,000 from the sale of goods, or $12,000 from the performance of services, issue a printed receipt serially numbered for every sum received in respect of goods sold or services performed in the course of or in connection with such trade, business, profession or vocation, and must retain a duplicate of every such receipt. (2) Where a machine is used for recording sales, a receipt may be dispensed with if the Comptroller is satisfied that — ( a ) such machine automatically records all sales made; and ( b ) the total of all sales made in each day is transferred at the end of the day to a record of sales. (3) The Comptroller may by written notice to any person carrying on or exercising any trade, business, profession or vocation, or by a notice in the Gazette in respect of any class or description of any such person, prescribe — ( a ) the form of the records to be kept under subsection (1)( a ), and the manner in which such records must be kept and retained; and ( b ) the form of the receipts to be issued and the duplicates to be retained under subsection (1)( b ), and the manner in which such receipts must be issued and such duplicates must be retained, and every such person is bound to comply with such notice. (4) The Comptroller may waive all or any of the provisions of subsection (1) in respect of any person or records or any class or description of persons or records. (5) In this section, “records” includes — ( a ) books of account recording receipts or payments or income or expenditure; ( b ) invoices, vouchers, receipts, and such other documents as in the Comptroller’s opinion are necessary to verify the entries in any books of account; and ( c ) any records relating to any trade, business, profession or vocation.


document_id: ita-1947
provision_ref: s68
chapter: PART 16 - RETURNS
section: 68
title: Official information and secrecy, and returns by employer
content:
68. —(1) The Comptroller may require any officer in the employment of the Government or of any public authority or body corporate constituted by statute to supply such particulars as may be required for the purposes of this Act and which may be in the possession of the officer. (1A) No such officer is by virtue of this section obliged to disclose any particulars as to which he or she is under any statutory obligation to observe secrecy. (2) The Comptroller may, by notice in the Gazette , require every employer to prepare and deliver to the Comptroller or any person specified in the notice, for any year specified in the notice and within the time limited thereby, a return in such form as the Comptroller may determine containing — ( a ) the names and places of residence of such classes of persons employed by the employer as may be specified in the notice; and ( b ) the full amount of remuneration, whether in cash or otherwise, paid or payable to those persons in respect of such employment, and every employer is bound to comply with any such notice within the time for compliance limited thereby, or such extended time as the Comptroller may allow. [Act 33 of 2022 wef 04/11/2022] (2A) It is not necessary to deliver nil returns under subsection (2). (2B) Where an employer has granted an individual, other than a director to whom subsection (2C) applies, any right or benefit to acquire shares in any company incorporated in Singapore, the employer must submit a return in the form and manner specified in subsection (2) including any gain or profit derived by the individual as computed under section 10(6), even if the individual has ceased to be employed by the employer at the time the gain or profit is derived. (2C) Where an employer, being a company, has granted a director of the company who is not resident in Singapore any right or benefit to acquire shares in any company incorporated in Singapore, the employer must submit a return, in such form as the Comptroller may determine, of any gain or profit derived by the non‑resident director when the right or benefit is exercised, assigned, released or acquired as computed under section 10(6) within 30 days of such exercise, assignment, release or acquisition (as the case may be), even if the non‑resident director may have ceased to be employed by the company at the time the gain or profit is derived. (3) Where the employer is a company or a body of persons, the manager or principal officer is deemed to be the employer for the purposes of this section, and any director of a company, or person engaged in the management of a company, is deemed to be a person employed. (4) Where an employer commences to employ in Singapore an individual who is or is likely to be chargeable to tax under section 10(1)( b ), the employer must give written notice thereof to the Comptroller not later than 3 months after the date of commencement of such employment, stating the full name and address of the individual, the date of commencement and the terms of employment. (5) Where an employer ceases or is about to cease to employ in Singapore an individual who is not a citizen of Singapore and who is or is likely to be chargeable to tax under section 10(1)( b ), the employer must give written notice thereof to the Comptroller not later than one month before such individual ceases to be employed in Singapore, stating the name and address of the individual and the expected date of cessation. (6) The employer of any individual who is chargeable to tax under section 10(1)( b ) and who is to the knowledge of such employer about to leave or intending to leave Singapore for any period exceeding 3 months, must give written notice to the Comptroller of the expected date of departure of such individual. Such notice must be given not later than one month before the expected date of departure. (6A) Subsection (6) does not apply in the case of an individual who is required in the course of his or her employment to leave Singapore at frequent intervals or who is a citizen of Singapore. (7) Where an employer has in the employer’s possession any moneys whatsoever which are or may be payable to or for the benefit of an employee who has ceased or is about to cease to be employed by the employer in Singapore, the employer must not, without the Comptroller’s permission, pay any part of such moneys to or for the benefit of such employee until the expiry of 30 days after the receipt by the Comptroller of such notice as is required to be given under subsection (5). (8) Where any person ceases or is about to cease being a partner, and such person is likely to be chargeable to tax in Singapore, the partners present in Singapore must, unless it is impracticable to do so, give one month’s notice in writing to the Comptroller before such person ceases to be a partner, stating the name and address of such person and the expected date of such person ceasing to be a partner. (9) Where any partner is leaving or intending to leave Singapore for any period exceeding 3 months and is likely to be chargeable to tax in Singapore, the partners present in Singapore must, unless it is impracticable to do so, give one month’s notice in writing to the Comptroller of the expected date of departure of such partner. (10) Subsection (9) does not apply in the case of a partner who is required in the course of the partner’s business to leave Singapore at frequent intervals. (11) Where any person who has ceased or is about to cease being a partner in Singapore has moneys due or payable to that person from the partnership, the partners present in Singapore must not, without the Comptroller’s written permission, pay such moneys or any part thereof to that person. (12) The Comptroller may under subsection (5), (6), (8) or (9), in any particular case or class of cases — ( a ) accept such shorter period of notice as the Comptroller may consider reasonable; ( b ) accept the notice mentioned in that subsection within such time after the occurrence of the event mentioned in that subsection as the Comptroller may consider reasonable; or ( c ) waive the requirement for a notice under that subsection subject to conditions. [34/2016] (13) Subsection (5), (6), (8) or (9) (as the case may be) applies to a case to which subsection (12)( a ) applies as if the reference to the period of one month is a reference to the shorter period. [34/2016] (14) In a case where subsection (12)( b ) applies, the employer or partners (as the case may be) need not comply with subsection (5), (6), (8) or (9) (as the case may be) but must, within the time mentioned in subsection (12)( b ), give notice to the Comptroller of — ( a ) in the case of subsection (5), the name and address of the individual and the actual date of cessation of the individual’s employment; ( b ) in the case of subsection (6), the actual date of departure of the individual; ( c ) in the case of subsection (8), the name and address of the person and the actual date of the person’s cessation as a partner; or ( d ) in the case of subsection (9), the actual date of departure of the partner. [34/2016]


document_id: ita-1947
provision_ref: s68A
chapter: PART 16 - RETURNS
section: 68A
title: Duty to collect and retain information of certain persons, etc.
content:
68A. —(1) The Minister may make rules under section 7 to prescribe a class of persons to whom this section applies. (2) The Comptroller may — ( a ) by written notice require any person ( X ) that falls within a prescribed class of persons to collect, keep and retain in safe custody for a specified period not exceeding 5 years, specified identification information and income information of any person or each person within a class ( Y ) (including information of any outgoings and expenses incurred by Y ) that entered into an agreement or arrangement of a specified description with X for Y to carry on any trade, business, profession or vocation for which Y derives income chargeable to tax under this Act; and ( b ) by written notice to X , require X to provide the Comptroller or any person specified in the written notice, any information retained under paragraph ( a ) in the form and manner and within the time specified in the notice, or any extension of such time by the Comptroller in any particular case. (3) Any person who, without reasonable excuse, fails to comply with any requirement under subsection (2)( a ) or ( b ) shall be guilty of an offence. (4) In this section, “person” includes a partnership, and the reference in subsection (2)( a ) to income of Y that is chargeable to tax is, in a case where Y is a partnership, to the income of the partners of Y . [Act 30 of 2023 wef 30/10/2023]


document_id: ita-1947
provision_ref: s69
chapter: PART 16 - RETURNS
section: 69
title: Lists to be prepared by representative or agent
content:
69. Every person ( X ) who, in whatever capacity, is in receipt of any money or value being income arising from any of the sources mentioned in this Act of or belonging to any other person ( Y ) who is chargeable in respect thereof, or who would be so chargeable if Y were resident in Singapore and not an incapacitated person, must whenever required to do so by any notice from the Comptroller, prepare and deliver within the period mentioned in the notice a return signed by X , containing — ( a ) a true and correct statement of all such income; and ( b ) the name and address of every person to whom the income belongs.


document_id: ita-1947
provision_ref: s70
chapter: PART 16 - RETURNS
section: 70
title: Occupiers to furnish return of rent payable
content:
70. The Comptroller may give written notice to any person ( X ) who is the occupier of any land or premises requiring X to furnish within the time limited by such notice, not being less than 30 days from the date of service of such notice, a return containing — ( a ) the name and address of the owner of such land or premises or the name and address of the person to whom X pays rent therefor; and ( b ) a true and correct statement of the rent payable and any other consideration passing in respect of such occupation.


document_id: ita-1947
provision_ref: s71
chapter: PART 16 - RETURNS
section: 71
title: Return to be made by partnership
content:
71. —(1) Where a trade, business, profession or vocation is carried on by 2 or more persons jointly, the precedent partner, that is to say, the partner who, of the partners personally present in Singapore — ( a ) is first named in the agreement of partnership; ( b ) if there is no agreement, is specified by name or initial singly or with precedence to the other partners in the usual name of the firm; or ( c ) is the precedent acting partner if the partner named with precedence is not an acting partner, must, when required by the Comptroller by written notice or by notice in the Gazette under section 62(1), make and deliver a return of the income of the partnership for any year, such income being ascertained in accordance with the provisions of this Act, and declare therein the names and addresses of the other partners in the firm together with the amount of the share of the income to which each partner was entitled for that year. (2) Where — ( a ) in the case of a limited partnership, no general partner is personally present in Singapore; or ( b ) in the case of all other types of partnerships, no partner is personally present in Singapore, the return must be made and delivered by the attorney, agent, manager or factor of the firm in Singapore. (3) If a return in relation to the partnership for any year of assessment has not been made, the person required to make the return under subsection (1) or (2) (as the case may be) must, within 3 months after the end of the accounting period relating to that year of assessment, or such extended time as the Comptroller may allow, furnish to the Comptroller an estimate of the income from all sources of the partnership, and the names and identification numbers of all the partners together with the amount of the share of the income to which each partner was entitled for that year. [Act 33 of 2022 wef 04/11/2022] (3A) The Minister may, by rules made under section 7, exempt any person or class of persons from subsection (3), subject to such conditions as may be specified in the rules. [34/2016] (3B) Subsection (3) does not apply for a year of assessment between the years of assessment 2026 and 2030 (both years inclusive). [Act 35 of 2024 wef 27/11/2024] (4) In this section, “general partner” has the meaning given by the Limited Partnerships Act 2008. 71A. [ Repealed by Act 49 of 2004 ]


document_id: ita-1947
provision_ref: s72
chapter: PART 17 - ASSESSMENTS AND OBJECTIONS
section: 72
title: Comptroller to make assessments
content:
72. —(1) The Comptroller must proceed to assess every person chargeable with tax as soon as may be after the expiry of the time allowed to such person for the delivery of the return provided for in section 62 or, if the person is exempted from the liability to deliver a return under section 62(2), after the expiry of the time that would have been allowed to the person for the delivery of the return if the person had not been so exempted. (2) Where a person has delivered a return, the Comptroller may — ( a ) accept the return and make an assessment accordingly; or ( b ) refuse to accept the return and, to the best of the Comptroller’s judgment, determine the amount of the chargeable income of the person and make an assessment accordingly. (3) Where a person has not delivered a return and the Comptroller is of the opinion that such person is liable to pay tax, the Comptroller may, according to the best of the Comptroller’s judgment, determine the amount of the chargeable income of such person and make an assessment accordingly, but such assessment does not affect any liability otherwise incurred by such person by reason of the person’s failure or neglect to deliver a return.


document_id: ita-1947
provision_ref: s73
chapter: PART 17 - ASSESSMENTS AND OBJECTIONS
section: 73
title: Advance assessments
content:
73. —(1) Despite section 72, where — ( a ) in any year of assessment a person ceases to carry on a trade, business, profession, vocation or employment; or ( b ) the Comptroller is of the opinion that any person possessing a source of income is about to leave Singapore and is likely to cease to possess that source in the year of assessment in which the person leaves Singapore or in the following 2 years, the Comptroller may make such assessment or additional assessments as may be necessary to bring to charge the full amount of the income from all sources derived or to be derived by such person up to the year in which the source of income ceases or is likely to cease. (2) Where the income of a person is ascertained under section 27, the Comptroller may make an assessment in respect of any income of such person within the year in which the income is deemed to accrue. (2A) Despite any other provisions of this Act, the Comptroller may make an assessment on an individual to whom section 10(7B) or (7C) applies within the year in which the income accrues or is deemed to accrue to the individual, as the case may be. (2B) Despite any other provisions of this Act, where income accrues under section 10(6) to a director of a company who is not resident in Singapore, the Comptroller may make an assessment in respect of that income within the year in which the income accrues to the director. (3) The Comptroller may, if he or she thinks fit, at any time during any year make an assessment in respect of the income derived by any person carrying on or exercising any trade, business, profession or vocation up to that year. (3A) In making an assessment under subsection (3), the Comptroller may have regard to the estimate of chargeable income furnished under section 63 or he or she may make an assessment according to the best of his or her judgment where such estimate of chargeable income has not been furnished or has been rejected by him or her. (4) Where the Comptroller has exercised his or her powers to make an advance assessment under this section, such assessment must be made on the assumption that — ( a ) the provisions of this Act in force during the year of assessment in which such assessment is made will continue in force for the year of assessment for which such assessment is made; and ( b ) if such person so assessed is an individual, the personal circumstances of that person will be the same in the year of assessment as they were when such assessment is in fact made. (5) If it appears to the Comptroller that by reason of such assumption an advance assessment so made has become less favourable to that person than it would have been if made under section 35(1), the Comptroller must amend such assessment as to the Comptroller seems reasonable. (6) This section does not affect the Comptroller’s right to make any additional assessment due to any change of circumstances and without prejudice to the generality of section 74.


document_id: ita-1947
provision_ref: s74
chapter: PART 17 - ASSESSMENTS AND OBJECTIONS
section: 74
title: Additional assessments
content:
74. —(1) Where it appears to the Comptroller that any person liable to tax has not been assessed or has been assessed at a less amount than that which ought to have been charged, the Comptroller may, within the year of assessment or within 6 years (if the year of assessment is 2007 or a preceding year of assessment) or 4 years (if the year of assessment is 2008 or a subsequent year of assessment) after the expiry of that year of assessment, assess that person at such amount or additional amount as according to the Comptroller’s judgment ought to have been charged. (2) Despite subsection (1), where, in the Comptroller’s opinion, any form of fraud or wilful default has been committed by or on behalf of any person in connection with or in relation to tax, the Comptroller may, for the purpose of making good any loss of tax attributable to fraud or wilful default, assess that person at any time. (2A) Despite subsection (1), an assessment under that subsection may be made at any time if it is carried out pursuant to an agreement with an authority of a country outside Singapore, that is made in accordance with the procedure under an avoidance of double taxation arrangement with the government of that country, for resolving difficulties or doubts arising out of the interpretation or application of that arrangement (commonly called a mutual agreement procedure). [39/2017; 27/2021] (2B) Subsection (2A) applies to — ( a ) an agreement (other than one mentioned in paragraph ( b )) entered into on or after 26 October 2017; and ( b ) an agreement on the appropriate criteria to be used to ascertain the transfer pricing of a person’s transactions with the person’s related parties over a specified period (commonly called an advance pricing arrangement), entered into on or after 16 November 2021. [27/2021] (3) The provisions of this Act as to notice of assessment, appeal and other proceedings under this Act apply to any assessment or additional assessment made under subsection (1) or (2) and to tax charged thereunder. (4) This section also applies, with the necessary modifications, to any assessment made under subsection (1) or (2) which results in any unabsorbed allowances or losses. (5) To avoid doubt, the Comptroller may also make an assessment under this section on a person in a case where — ( a ) the Comptroller made an advance assessment on the person for a year of assessment; and ( b ) because of a subsequent amendment to any written law that applies retroactively to that year of assessment, the person becomes liable to a higher amount of tax. [39/2017] (6) In this section, “avoidance of double taxation agreement” means an arrangement having effect under section 49. [39/2017] [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
provision_ref: s74A
chapter: PART 17 - ASSESSMENTS AND OBJECTIONS
section: 74A
title: Revised assessments as relief for late GST registration
content:
74A. Where — ( a ) any person liable to tax, being required to be registered under the Goods and Services Tax Act 1993, has failed to do so, and has been so registered on or after 1 December 2005; and ( b ) the person’s income chargeable to tax for any year of assessment relating to a basis period for which the person ought to have been so registered includes an amount in respect of output tax paid or payable under the Goods and Services Tax Act 1993, the Comptroller must according to the best of the Comptroller’s judgment give, by way of revision of any assessment made on the person for that year of assessment, relief in respect of the amount so paid or payable.


document_id: ita-1947
provision_ref: s75
chapter: PART 17 - ASSESSMENTS AND OBJECTIONS
section: 75
title: Waiver of small assessments
content:
75. Where it appears to the Comptroller that the amount of any tax or additional tax to which any person is liable does not exceed $15 or such other amount as the Minister may by order prescribe, the Comptroller may waive the assessment of such tax.


document_id: ita-1947
provision_ref: s76
chapter: PART 17 - ASSESSMENTS AND OBJECTIONS
section: 76
title: Service of notices of assessment and revision of assessment
content:
76. —(1) The Comptroller must cause each person assessed to tax to be served, in accordance with section 8(1), with — ( a ) where tax is payable, a notice stating the amount of the person’s chargeable income together with the amount of tax payable and the place at which such payment should be made; or ( b ) where no tax is payable, a notice to that effect, and in either case the Comptroller must inform the person assessed to tax of the person’s rights under subsections (2) and (3) and (if applicable) the person’s duty under subsection (8). (2) If any person disputes the assessment, the person may apply to the Comptroller, by written notice of objection, to review and to revise the assessment made upon the person. (2A) If the objection is made to any assessment, being one which — ( a ) is made on or after 20 December 2011; and ( b ) amends a previous assessment in any particular, then a person’s right to object to the assessment is limited to a right to object against the amendment in respect of, or matters relating to, that particular. (2B) In subsection (2A), the reference to an assessment which amends a previous assessment in any particular includes one which amends the amount of unabsorbed losses, allowances or donations in that previous assessment that may be carried forward but the tax payable remains nil. (3) Such application must state precisely the grounds of the person’s objections to the assessment and must be made within — ( a ) if the person is a company and the notice of assessment is served on the person on or after 1 January 2014, 2 months; or ( b ) in any other case, 30 days, from the date of the service of the notice of assessment. [34/2016] (4) The Comptroller upon being satisfied that, owing to absence, sickness or other reasonable cause, the person disputing the assessment was prevented from making the application within the period referred to in subsection (3), must extend the period as may be reasonable in the circumstances. (5) On receipt of the notice of objection mentioned in subsection (2), the Comptroller may — ( a ) require the person giving the notice of objection to furnish such particulars as the Comptroller may consider necessary with respect to the person’s income assessed and to produce all books or other documents in the person’s custody or under the person’s control relating to such income; and ( b ) summon any person who the Comptroller thinks is able to give evidence respecting the assessment to attend before the Comptroller and may examine that person on oath or otherwise. (6) In the event of any person who has objected to an assessment made upon that person — ( a ) agreeing with the Comptroller as to the amount at which that person is liable to be assessed, the assessment must be amended accordingly, and notice of the revised assessment must be served upon that person; or ( b ) failing to agree with the Comptroller as to the amount at which that person is liable to be assessed, the Comptroller must give that person notice of refusal to amend the assessment and may revise the assessment to such amount as the Comptroller may determine, according to the best of the Comptroller’s judgment, and the Comptroller must give that person notice of the revised assessment and of the tax payable, or the amount of refund of tax (as a result of the operation of section 46) or unabsorbed allowances, losses or donations, together with notice of refusal to amend the revised assessment. (7) Wherever requisite, any reference in this Act to an assessment or an additional assessment includes a reference to an assessment or additional assessment as revised under subsection (6)( b ). (8) If any incorrect information appears in a notice of assessment for any year of assessment served on a person who is exempted from the liability to furnish a return under section 62(2), the person must, within 30 days from the date of service of the notice or such extended time as the Comptroller may allow, inform the Comptroller by written notice — ( a ) if the incorrect information relates to any understatement or omission of income, of the correct amount of income from every source for that year of assessment; or ( b ) if the incorrect information relates to any deduction or relief which is excessive or which is wrongly granted, of the correct amount of deduction or relief for that year of assessment or the fact that the deduction or relief is wrongly granted, as the case may be. (9) The Minister may, by rules made under section 7, substitute a longer period for a period in subsection (3) or (8) for all persons or cases, any class of persons or cases, or any person or case, and subsection (3) or (8) (as the case may be) applies accordingly to all persons or cases, the class of persons or cases, or the person or case. [34/2016] (10) The rules mentioned in subsection (9) may — ( a ) provide that the substitute period applies only if such conditions as may be specified in the rules are satisfied; and ( b ) prescribe different substitute periods for different persons or cases and classes of persons or cases. [34/2016]


document_id: ita-1947
provision_ref: s77
chapter: PART 17 - ASSESSMENTS AND OBJECTIONS
section: 77
title: Errors and defects in assessment and notice
content:
77. —(1) No assessment, warrant or other proceeding purporting to be made in accordance with the provisions of this Act is to be quashed, or is deemed to be void or voidable, for want of form, or is affected by reason of a mistake, defect or omission therein, if it is in substance and effect in conformity with or according to the intent and meaning of this Act, and if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding. (2) An assessment must not be impeached, and is not affected — ( a ) by reason of a mistake therein as to — (i) the name or surname of a person liable; (ii) the description of any income; or (iii) the amount of tax charged; and ( b ) by reason of any variance between the assessment and the notice thereof. (3) In cases of assessment, the notice thereof must be duly served on the person intended to be charged and such notice must contain in substance and effect the particulars on which the assessment is made.


document_id: ita-1947
provision_ref: s78
chapter: PART 18 - APPEALS
section: 78
title: Board of Review
content:
78. —(1) For the purpose of hearing appeals in the manner hereinafter provided, there is to be a Board of Review (called in this Part the Board) consisting of not more than 30 members appointed from time to time by the Minister. (2) Members of the Board hold office for such period as may be determined by the Minister and are eligible for re‑appointment. (3) The Minister may at any time remove any member of the Board from office without assigning any reason. (4) A member may resign his or her office by written notice to the Minister. (5) The Minister may appoint from amongst 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) No person may be appointed as Chairperson of the Board or Deputy Chairperson of the Board unless the person is either qualified to be a District Judge or is an accountant. (7) 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 33 of 2022 wef 21/08/2023] (8) The Minister may appoint a secretary or secretaries to the Board and such other officers and employees of the Board as may be necessary. (9) All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 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. [Act 33 of 2022 wef 21/08/2023] (10) 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. [Act 33 of 2022 wef 21/08/2023] (11) 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. [Act 33 of 2022 wef 21/08/2023] (12) The secretary must inform each member appointed under subsection (9) or (10) of his or her appointment, and it is the duty of the member to attend any proceedings specified by the secretary. [Act 33 of 2022 wef 21/08/2023] (13) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (14) All matters coming before the Board or a committee of the Board at any sitting thereof must be decided by a majority of votes of the members of the Board 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. (15) Members of the Board are entitled to receive such fees and allowances as the Minister may determine. [Act 33 of 2022 wef 21/08/2023] (16) The Minister may make regulations — ( a ) prescribing any matter required or permitted to be prescribed under this Part; ( b ) providing for the form and manner in which appeals are to be made to the Board; ( c ) providing for when an objection to the appointment of a member under subsection (9) or (10) to hear an appeal may be made, and how such objection is to be dealt with; ( d ) 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; ( e ) prescribing the fees to be paid in respect of any appeal under this Part; ( f ) prescribing the costs in respect of appeals to the Board; ( g ) providing for any matter which the Minister considers incidental or expedient for the proper and efficient conduct of proceedings before the Board; ( h ) providing that the Chairperson or a Deputy Chairperson of the Board may issue directions for carrying out any regulations; and ( i ) providing for any other matter that is necessary or convenient for carrying out or giving effect to the provisions of this Part. [Act 33 of 2022 wef 21/08/2023]


document_id: ita-1947
provision_ref: s79
chapter: PART 18 - APPEALS
section: 79
title: Right of appeal
content:
79. —(1) Any person who, being aggrieved by an assessment made upon the person, has failed to agree with the Comptroller in the manner provided in section 76(6) may appeal to the Board by lodging with the secretary — ( a ) within 30 days after the date of the Comptroller’s refusal to amend the assessment, a notice of appeal; and ( b ) within 30 days after the date on which the notice of appeal was lodged, a petition of appeal containing a statement of the grounds of appeal. [Act 33 of 2022 wef 21/08/2023] (2) The notice of appeal and petition of appeal must be made in the form and manner prescribed in the regulations under section 78(16). [Act 33 of 2022 wef 21/08/2023] (3) The notice of appeal is deemed to be withdrawn if no petition of appeal containing a statement of the grounds of appeal is lodged with the secretary in accordance with subsection (1)( b ). [Act 33 of 2022 wef 21/08/2023] (4) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (5) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (6) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (7) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (8) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (9) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (10) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (11) The Chairperson of the Board 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 if the notice of appeal or petition of appeal was not lodged within the time limited therefor by this section, if it is shown to the Chairperson’s satisfaction that the person was prevented from lodging the notice or petition in due time owing to absence, sickness or other reasonable cause and that there has been no unreasonable delay on the person’s part. (12) Except with the consent of the Board and on such terms as the Board may determine, an appellant may not at the hearing of the appellant’s appeal rely on any grounds of appeal other than the grounds stated in the appellant’s petition of appeal.


document_id: ita-1947
provision_ref: s80
chapter: PART 18 - APPEALS
section: 80
title: Hearing and disposal of appeals
content:
80. —(1) On receipt of a petition of appeal, the secretary must immediately forward one copy of it to the Comptroller, and must — ( a ) as soon as possible thereafter fix the hearing; and ( b ) not later than 14 days before the hearing (or such shorter period as the appellant and the Comptroller may agree), give notice of the hearing of the appeal to both the appellant and the Comptroller. [Act 33 of 2022 wef 21/08/2023] [Act 30 of 2023 wef 30/10/2023] (2) The appellant and the Comptroller may be represented by an advocate and solicitor or an accountant (but by no one else) at a hearing of an appeal before the Board. [Act 33 of 2022 wef 21/08/2023] (3) The Board may for any reasonable cause postpone the hearing of an appeal for such reasonable time as the Board thinks necessary. [Act 33 of 2022 wef 21/08/2023] (4) The onus of proving that the assessment is excessive or that the amount of any unabsorbed losses, allowances or donations that may be carried forward ought to be of a higher amount than that assessed (as the case may be), is on the appellant. (5) The Board has the following powers: ( a ) to summon to attend at the hearing of an appeal any person whom it may consider able to give evidence respecting the appeal, to examine such person as a witness either on oath or otherwise and to require such person to produce such books, papers or documents as the Board may think necessary for the purposes of the appeal; ( b ) to allow any person so attending any reasonable expenses necessarily incurred by the person in so attending; such expenses form part of the costs of the appeal and, pending and subject to any order by the Board as to such costs, must be paid by the appellant or the Comptroller, as the Board may direct; ( c ) all the powers of a District Court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt; ( d ) subject to section 79(12), to admit or reject any evidence adduced, whether oral or documentary and whether admissible or inadmissible under the provisions of any written law for the time being in force relating to the admissibility of evidence. (5A) Pursuant to subsection (5)( c ), the Board may issue to a Superintendent of Prisons appointed under section 20 of the Prisons Act 1933, an order to the same effect as an order under section 38 of that Act, for the purpose of producing a prisoner for examination before the Board. [Act 33 of 2022 wef 21/08/2023] (6) Every person examined as a witness by or before the Board, whether on oath or otherwise, is legally bound to state the truth and to produce such books, papers or documents as the Board may require. (7) The costs of an appeal are in the discretion of the Board and must either be fixed by the Board or, on the order of the Board, assessed by the Registrar, the Deputy Registrar or an Assistant Registrar of the Supreme Court, in accordance with regulations made under section 78(16). [Act 33 of 2022 wef 21/08/2023] (8) Where the Comptroller is awarded costs of an appeal, the Comptroller is entitled to his or her full costs of the appeal, including a fee for any counsel appearing on the Comptroller’s behalf in the appeal, and the amount of such costs is to be added to the tax charged (if any) and is recoverable as if it were tax imposed under this Act and payable by the appellant. (9) Despite anything in section 85, the Board may, on the application of the Comptroller made at any time after notice of appeal has been given, require the appellant to furnish security, in such sum and within such time as may be specified, for payment of tax, and if security is not furnished in the sum and within the time specified, the tax assessed by the Comptroller becomes payable and recoverable immediately. (10) The Board may, after hearing an appeal, confirm, reduce, increase or annul the assessment (including the amount of any unabsorbed losses, allowances or donations that may be carried forward) or make such order thereon as it thinks fit. (11) [ Deleted by Act 33 of 2022 wef 21/08/2023 ] (12) Every member of the Board, when and so long as he or she is acting as such, is deemed to be a public servant within the meaning of the Penal Code 1871 and enjoys the same judicial immunity as is enjoyed by a District Judge. (13) All proceedings in appeals to the Board under this Act are deemed to be judicial proceedings within the meaning of the Penal Code 1871. (14) Notice of the amount of tax payable under the assessment as determined by the Board must be served by the Comptroller either personally or by registered post upon the appellant. (15) Regulations made under section 78(16) may provide for the conduct of proceedings before the Board through electronic communication, video conferencing, tele-conferencing or other electronic means, under specified circumstances. [Act 33 of 2022 wef 21/08/2023] (16) A member of the Board before whom proceedings are conducted in the manner described in subsection (15) in those specified circumstances is deemed to be present and sitting at those proceedings. [Act 33 of 2022 wef 21/08/2023]


document_id: ita-1947
provision_ref: s80A
chapter: PART 18 - APPEALS
section: 80A
title: Hearing of appeal by committee where member becomes unavailable
content:
80A. —(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. [Act 33 of 2022 wef 21/08/2023] (1A) 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, any member of the Board hearing the appeal resigns 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 remaining members of the Board (if 2 or more) must hear or determine the appeal or make the ancillary order, unless any party objects. [Act 33 of 2022 wef 21/08/2023] [Act 30 of 2023 wef 30/10/2023] (2) In subsection (1A), the Board is deemed to be duly constituted for the purposes of the appeal despite the member’s resignation or inability to act. [39/2017] [Act 33 of 2022 wef 21/08/2023] (3) Despite section 78(14), in a case under subsection (1A) — ( 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 of the Board 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 [Act 33 of 2022 wef 21/08/2023] ( 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. [39/2017] [Act 33 of 2022 wef 21/08/2023] (4) In the case in subsection (1A)( a ), the appeal must be reheard — ( a ) if any party objects to the proceedings continuing before the remaining members of the Board under subsection (1A); or [Act 33 of 2022 wef 21/08/2023] [Act 30 of 2023 wef 30/10/2023] ( 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. [39/2017] [Act 33 of 2022 wef 21/08/2023] (5) In the case in subsection (1A)( b ), another committee of the Board (which may include the remaining members of the Board) is to be constituted under section 78(9) to make the ancillary order if — ( a ) any party objects to the remaining members of the Board making the ancillary order; or [Act 30 of 2023 wef 30/10/2023] ( 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 33 of 2022 wef 21/08/2023]


document_id: ita-1947
provision_ref: s80B
chapter: PART 18 - APPEALS
section: 80B
title: Hearing of appeal by single member where member becomes unavailable
content:
80B. —(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 member of the Board hearing the appeal resigns 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 78(10) 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 33 of 2022 wef 21/08/2023]


document_id: ita-1947
provision_ref: s81
chapter: PART 18 - APPEALS
section: 81
title: Appeals to General Division of High Court
content:
81. —(1) Except as provided in this section, the decision of the Board is final. [40/2019] (2) In any case in which the amount of tax payable, tax to be refunded as a result of the operation of section 46 or notional tax benefit, as determined by the Board (excluding the amount of any costs awarded) exceeds $200, the appellant or the Comptroller may 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] (3) The procedure governing and the costs of any such appeal to the General Division of the High Court are as provided for in the Rules of Court. [40/2019] (4) The General Division of the High Court is to hear and determine any such appeal and may confirm, reduce, increase or annul the assessment (including the amount of any unabsorbed losses, allowances or donations that may be carried forward) determined by the Board and make such further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court may think fit. [40/2019] (5) There is to be such further right of appeal from decisions of the General Division of the High Court under this section as exists in the case of decisions made by the General Division of the High Court in the exercise of its original civil jurisdiction. [40/2019] (6) [ Deleted by Act 2 of 2012 ] (7) In this section, “notional tax benefit”, in relation to a year of assessment, means an amount ascertained in accordance with the formula where A 1 is the amount of unabsorbed losses as at the end of the basis period for the year of assessment claimed by a person; A 2 is the amount of unabsorbed allowances under section 16, 17, 18B, 18C, 19, 19A, 19B, 19C, 19D or 20 claimed by the person for the year of assessment; A 3 is the amount of unabsorbed donations as at the end of the basis period for the year of assessment claimed by the person; B 1 is the amount of unabsorbed losses as at the end of the basis period for the year of assessment as determined by the Comptroller; B 2 is the amount of unabsorbed allowances under section 16, 17, 18B, 18C, 19, 19A, 19B, 19C, 19D or 20 for the year of assessment as determined by the Comptroller; B 3 is the amount of unabsorbed donations as at the end of the basis period for the year of assessment as determined by the Comptroller; and C is — ( a ) in the case of an individual resident in Singapore, the highest rate of tax specified in Part A of the Second Schedule in respect of the year of assessment; and ( b ) in any other case, the rate of tax applicable to the person for the year of assessment as specified in section 43(1).


document_id: ita-1947
provision_ref: s82
chapter: PART 18 - APPEALS
section: 82
title: Cases stated for General Division of High Court
content:
82. —(1) The Board may at any time and in regard to any appeal, with or without proceeding to the determination of the appeal, state a case on a question of law for the opinion of the General Division of the High Court. [40/2019] (2) A stated case must set forth the facts and any finding of fact by the Board, the decision (if any) of the Board, and the question for the opinion of the General Division of the High Court, and must be signed by the officiating chairperson or, in the chairperson’s absence, by any other member attending the sitting at which the appeal was heard. [40/2019] (3) The secretary must transmit the case, when stated and signed as aforesaid, to the General Division of the High Court, and must forward a copy thereof to the appellant and to the Comptroller. [40/2019] (4) The General Division of the High Court may cause a stated case to be sent back for amendment and thereupon the case must be amended accordingly. [40/2019] (5) In considering any stated case, the General Division of the High Court is to afford opportunity for argument thereon to be put forward by or on behalf of the appellant and the Comptroller. [40/2019] (6) The General Division of the High Court is to hear and determine any question of law arising on a stated case and may in accordance with its decision thereon confirm, reduce, increase or annul any assessment (including the amount of any unabsorbed losses, allowances or donations that may be carried forward) determined by the Board in the appeal, or may remit the case to the Board with the opinion of the General Division of the High Court thereon. [40/2019] (7) Where a case is so remitted by the General Division of the High Court, the Board is bound by the opinion of the General Division of the High Court and must give effect thereto by its decision in the appeal or (as the case may be) by revising any previous decision made by it in the appeal to the extent (if any) to which that previous decision does not accord with the opinion of the General Division of the High Court. [40/2019]


document_id: ita-1947
provision_ref: s83
chapter: PART 18 - APPEALS
section: 83
title: Proceedings before Board
content:
83. —(1) Subject to subsections (2) and (3), all proceedings before the Board must be heard in private. [32/2019] [Act 25 of 2021 wef 01/04/2022] (2) Where the Comptroller or the taxpayer applies to the Board that the proceedings be heard by way of a hearing open to the public, the Board may direct that the proceedings be so heard, despite any objection from the other party to the proceedings. [32/2019] (3) Where in the opinion of the Board any proceedings heard in private ought to be reported, the Board may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the taxpayer concerned. [32/2019] [Act 25 of 2021 wef 01/04/2022] (4) However, the name of the taxpayer may be disclosed in the publication mentioned in subsection (3) with the taxpayer’s consent. [Act 25 of 2025 wef 08/12/2025] (5) Subsection (4) applies to any proceedings before the Board that are heard before, on or after the date of commencement of section 41 of the Finance (Income Taxes) Act 2025. [Act 25 of 2025 wef 08/12/2025]


document_id: ita-1947
provision_ref: s84
chapter: PART 18 - APPEALS
section: 84
title: Assessments to be final and conclusive
content:
84. —(1) Except as expressly provided in this Act, where no valid notice of appeal has been lodged within the time limited by this Part against an assessment, or where an assessment has been determined on appeal, the assessment as made or agreed to under section 76(6), or determined on appeal (as the case may be) is final and conclusive for the purposes of this Act. (2) This section does not prevent the Comptroller from making any assessment or additional assessment under section 74 which does not involve reopening any matter which has been determined on appeal.


document_id: ita-1947
provision_ref: s85
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 85
title: Time within which payment is to be made
content:
85. —(1) Subject to section 91, tax for any year of assessment levied in accordance with the provisions of this Act is, despite any objection or appeal against the assessment on which the tax is levied, payable at the place stated in the notice given under section 76 within one month after the service of the notice. (2) The Comptroller may, in his or her discretion and subject to such terms and conditions, including the imposition of interest, as he or she may impose, extend the time limit within which payment is to be made.


document_id: ita-1947
provision_ref: s86
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 86
title: Recovery of tax from persons leaving Singapore
content:
86. —(1) Where the Comptroller is of the opinion that any person is about or likely to leave Singapore without paying all tax assessed upon the person, the Comptroller may issue a certificate containing particulars of such tax and a direction to the Commissioner of Police or the Controller of Immigration, or both, that such person be prevented from leaving Singapore without paying the tax or furnishing security to the Comptroller’s satisfaction for payment thereof. (2) Subject to the provisions of any order issued or made under any law for the time being in force relating to banishment or immigration, the Commissioner of Police or the Controller of Immigration, or both, as the case may be, must thereupon take, or cause to be taken by any police officer or immigration officer, such measures as may be necessary to prevent the person named in the direction from leaving Singapore until payment of the tax has been made or secured as aforesaid, including the use of such force as may be necessary and, if appropriate, the detention of any passport, certificate of identity or travel document and any exit permit or other document authorising such person to leave Singapore. (3) At the time of issue of the certificate, the Comptroller must issue to such person a notification thereof; but the non‑receipt thereof does not invalidate any proceedings under this section. [Act 33 of 2022 wef 04/11/2022] (4) Payment of the tax to an officer in charge of a police station or to an immigration officer or production of a certificate signed by the Comptroller, a Deputy Comptroller or an Assistant Comptroller stating that the tax has been paid or secured is sufficient authority for allowing such person to leave Singapore. (5) Any person who, knowing that a direction has been issued under this section for the prevention of the person’s departure from Singapore, voluntarily leaves or attempts to leave Singapore without paying all tax assessed upon the person or furnishing security to the Comptroller’s satisfaction for payment thereof shall be guilty of an offence and may be arrested, without warrant, by any police officer or immigration officer. (6) No civil or criminal proceedings may be instituted or maintained against the Government, the Commissioner of Police, the Controller of Immigration or any other police officer or immigration officer, in respect of anything lawfully done under the authority of this section. (7) In this section, “tax” includes any interest imposed under section 85(2).


document_id: ita-1947
provision_ref: s87
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 87
title: Penalty for non‑payment of tax and enforcement of payment
content:
87. —(1) Subject to subsection (2), if any tax is not paid within the periods prescribed in section 85 — ( a ) a sum equal to 5% of the amount of tax payable is 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; ( b ) the Comptroller must serve a demand note upon the person assessed and if payment is not made within one month from the date of the service of such demand note, the Comptroller may proceed to enforce payment as hereinafter provided; ( c ) despite paragraphs ( a ) and ( b ), if the amount of tax outstanding is not paid within 60 days of the imposition of the penalty as provided by paragraph ( a ), an additional penalty of 1% of the tax outstanding is payable for each completed month that the tax remains unpaid, but the total additional penalty must not exceed 12% of the amount of tax outstanding, and the provisions of this Act relating to the collection and recovery of tax apply to the collection and recovery of such additional penalty; and ( d ) penalties imposed under paragraphs ( a ), ( b ) and ( c ) are not deemed to be part of the tax paid for the purpose of claiming relief under any of the provisions of this Act. (2) The Comptroller may for any good cause shown remit the whole or any part of the penalty due under subsection (1). (3) In this section, “tax” includes any interest imposed under section 85(2).


document_id: ita-1947
provision_ref: s88
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 88
title: Change of address
content:
88. —(1) Subject to subsection (2), every person liable to pay income tax under the provisions of this Act must inform the Comptroller in writing of any change in the person’s address. (2) Where a person liable to pay income tax uses his or her residential address for the purposes of this Act, then, if the person has changed his or her residential address and has made a report of the change under section 10 of the National Registration Act 1965 — ( a ) the person is deemed to have informed the Comptroller of the change of his or her residential address in compliance with subsection (1); and ( b ) the new residential address as reported by the person under section 10 of the National Registration Act 1965 is, unless the person informs the Comptroller in writing to the contrary, deemed to be his or her last known address for the purpose of subsection (3). (3) Any notice or process given or served upon any person by posting the same or a copy thereof by registered post to the person at his or her last known address is, despite section 8(3), deemed to have been duly given or served and is conclusive evidence of the fact of service.


document_id: ita-1947
provision_ref: s89
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 89
title: Suit for tax by Comptroller
content:
89. —(1) Despite the provisions of any other written law, tax, interest and any penalty imposed under this Act and any sum due to the Government under section 45 or 45EA, may be sued for by way of a specially endorsed originating claim. [37/2014] [Act 25 of 2021 wef 01/04/2022] (2) The Comptroller may, in his or her own name, sue for any such tax, interest, penalty or other sum due 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 this section, the production of a certificate signed by the Comptroller giving the name and address of the defendant and the amount of tax, interest or penalty due by the defendant is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount. (5) In addition to any other powers of collection and recovery provided in this Act, the Comptroller may, with the approval of the Minister and, where the tax charged on the income of any person who carries on the business of shipowner or charterer or of air transport has been in default for more than 3 months, whether the person is assessed directly or in the name of some other person, issue to the Director‑General of Customs, or other authority by whom clearance may be granted, a certificate containing the name or names of the person and particulars of the tax in default. (6) On receipt of such a certificate, the Director‑General of Customs or other authority is empowered and required to refuse clearance from any port, aerodrome or airport in Singapore to any ship or aircraft owned wholly or partly or chartered by that person until the tax has been paid. (7) No civil or criminal proceedings may be instituted or maintained against the Government, the Director‑General of Customs or other authority in respect of a refusal of clearance under this section, nor does the fact that a ship or an aircraft is detained under this section affect the liability of the owner, charterer, or agent to pay harbour or other dues and charges for the period of detention. (8) In subsections (6) and (7), “ship” has the meaning given by section 2(1) of the Merchant Shipping Act 1995. [2/2016]


document_id: ita-1947
provision_ref: s90
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 90
title: Statement of Comptroller sufficient
content:
90. —(1) In any civil or criminal proceedings under this Act, every statement purporting to be under the hand of the Comptroller contained in the information, complaint, declaration or claim is prima facie evidence of the matter stated therein. (2) This section applies to any matter so stated although — ( a ) evidence in support or rebuttal of the matter stated or of any other matter is given; or ( b ) the matter stated is a mixed question of law and fact, but in such case the statement is prima facie evidence of the fact only. (3) This section does not apply to — ( a ) a statement of the intent of the defendant; or ( b ) proceedings for an offence punishable by imprisonment.


document_id: ita-1947
provision_ref: s91
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 91
title: Deduction of tax from emoluments and pensions
content:
91. —(1) Where any income chargeable under section 10(1)( b ) or ( e ) is payable to any individual, deductions on account of tax which is or will be payable by the individual for any year of assessment must, if the Comptroller so directs, be made out of the income or any arrears thereof. (2) Subject to any rules made under section 7, deductions authorised by this section must be made at such times and in such amounts as the Comptroller directs whether or not the tax has been assessed; except that if on the assessment becoming final and conclusive it appears that the deductions made exceed the tax payable, the tax overpaid by means of the previous deductions must be repaid. (3) Where any deduction has been made from the income so chargeable of any individual, the individual has the same right of objection or appeal against the deduction as he or she has against an assessment made upon him or her. (4) Any amount deducted pursuant to any direction given by the Comptroller under this section must be paid by the employer to the Comptroller within 10 days after the date of the deduction, and if any such amount is not paid — ( a ) within that period of 10 days, a penalty equal to 5% of that amount is payable by the employer to the Comptroller; ( b ) within one month after the date of the deduction, an additional penalty equal to 1% of that amount is payable by the employer to the Comptroller for each completed month that the amount remains unpaid, but the total additional penalty must not exceed 12% of the amount outstanding. (5) The Comptroller may for any good cause shown remit the whole or any part of the penalty due under subsection (4). (6) If and so far as any such income is paid without deduction of tax as aforesaid, the tax may be collected and payment thereof enforced in accordance with sections 85, 86 and 87. (7) For the purpose of section 85, the Comptroller must determine the period within which the tax is payable. (8) An employer who fails to comply with section 68(7) is liable to pay the full amount of the tax which by reason of such failure cannot be recovered from such employee. (9) The Comptroller must apply any amount recovered by or paid to him or her in or towards payment of the tax payable by the employee. (10) The employer may recover from the employee any amount which the employer has paid to the Comptroller or which has been recovered from the employer by the Comptroller under subsection (8). (11) Any partner who fails to comply with section 68(11) is liable to pay the amount of the tax which by reason of such failure cannot be recovered from the person who has ceased to be a partner. (12) The liability of a remaining partner under subsection (11) must not exceed the amount paid by that partner in contravention of section 68(11). (13) Subsection (11) does not preclude a partner who pays any amount of tax under that subsection from recovering such amount from the person who has ceased to be a partner.


document_id: ita-1947
provision_ref: s92
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92
title: Remission, reduction or refund of tax
content:
92. —(1) The Comptroller may remit, wholly or in part, the tax payable by any person on the ground of poverty. (2) The Minister may at any time, in his or her discretion and subject to such conditions as the Minister may impose, remit, reduce or refund, wholly or in part, the tax that is or will be payable or that is paid by any person. (2A) The Minister may, by order in the Gazette , remit, reduce or refund, wholly or in part, the tax that is or will be payable or that is paid by any class of persons, subject to such conditions as the Minister may specify in the order. (2B) Where the Minister is satisfied that a person to whom a remission, reduction or refund of tax is granted fails to comply with any condition imposed under subsection (2) or (2A) (whether a condition precedent or condition subsequent), an amount equal to the amount of tax so remitted, reduced or refunded is recoverable as a debt due to the Government. (2C) The amount recoverable under subsection (2B) is payable at the place stated in a notice served by the Comptroller on the person within one month after the service of the notice. (2D) The Comptroller may, in his or her discretion and subject to such terms and conditions (including the imposition of interest) as the Comptroller may impose, extend the time limit within which payment is to be made. (2E) Sections 86(1) to (6), 87(1) and (2), 89, 90 and 91 apply to the collection and recovery by the Comptroller of the amount recoverable under subsection (2B) and any interest imposed under subsection (2D) as they apply to the collection and recovery of tax. (3) [ Deleted by Act 19 of 2013 ] (4) The Minister may make rules for the purpose of giving effect to this section.


document_id: ita-1947
provision_ref: s92A
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92A
title: Remission of tax of companies for year of assessment 2011
content:
92A. —(1) Subject to subsection (2), there is to be remitted the tax payable for the year of assessment 2011 by a company an amount equal to the lower of — ( a ) 20% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); and ( b ) $10,000, where the Comptroller is satisfied that the remission of tax would be beneficial to the company. (2) No remission under subsection (1) may be granted to a company where the company qualifies for the cash grant under section 92B.


document_id: ita-1947
provision_ref: s92B
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92B
title: Cash grant for companies for year of assessment 2011
content:
92B. —(1) Where a company has made a contribution to the Central Provident Fund in respect of any of its employees during the basis period for the year of assessment 2011, and — ( a ) the company is not liable to pay tax for the year of assessment 2011; ( b ) the specified amount is greater than 20% of the tax payable by the company for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); or ( c ) the company makes a written election for a cash grant under this section in lieu of the remission under section 92A, and the Comptroller is satisfied that the cash grant would be more beneficial to the company than the remission, then there is, in lieu of the remission of tax under section 92A, to be made to the company for the year of assessment 2011 a cash grant of the specified amount. (2) The election under subsection (1)( c ) must be made to the Comptroller at the time the company furnishes a return of its income for the year of assessment 2011 or within such further time as the Comptroller may allow. (3) The cash grant under subsection (1) is exempt from tax in the hands of the company. (4) Where a company receives a cash grant under subsection (1) — ( a ) without having satisfied all the requirements in this section; or ( b ) that is in excess of that which may be given to it under this section, the amount of the cash grant or the excess amount of the cash grant (as the case may be) is recoverable by the Comptroller from the company as a debt due to the Government. (5) The Comptroller must send the company a notice specifying the amount to be repaid under subsection (4), and the company must pay the amount at the place stated in the notice within one month after the service of the notice. (6) The Comptroller may, in his or her discretion and subject to such terms and conditions as the Comptroller may impose, extend the time limit within which payment under subsection (5) is to be made. (7) Sections 86(1) to (6), 87(1) and (2), 89, 90 and 91 apply to the collection and recovery by the Comptroller of the amounts recoverable under subsection (5) as they apply to the collection and recovery of tax. (8) Where any tax, duty, interest or penalty is due by the company — ( a ) under this Act to the Comptroller of Income Tax; ( b ) under the Goods and Services Tax Act 1993 to the Comptroller of Goods and Services Tax; ( c ) under the Property Tax Act 1960 to the Comptroller of Property Tax; or ( d ) under the Stamp Duties Act 1929 to the Commissioner of Stamp Duties, then the amount of cash grant made by the Comptroller to the company must be reduced by the amount so due; and the amount of the reduction is deemed to be tax, duty, interest or penalty paid by the company under the relevant Act and must (if it is due under an Act other than this Act) be paid by the Comptroller to the Comptroller of Goods and Services Tax, the Comptroller of Property Tax or the Commissioner of Stamp Duties, as the case may be. (9) In this section, “specified amount” means — ( a ) 5% of the gross amount of the income derived by a company from its principal activities in the basis period for the year of assessment 2011; or ( b ) $5,000, whichever is the lower.


document_id: ita-1947
provision_ref: s92C
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92C
title: Cash grant for companies for year of assessment 2012
content:
92C. —(1) Where a company carrying on business in Singapore has made a contribution to the Central Provident Fund in respect of at least one of its qualifying employees during the basis period for the year of assessment 2012, there is to be made to the company for the year of assessment 2012 a cash grant of — ( a ) 5% of the gross amount of the income derived by the company from its principal activities in the basis period for the year of assessment 2012; or ( b ) $5,000, whichever is the lower. (2) No cash grant under subsection (1) may be made if the company has ceased to carry on business in Singapore. (3) The Minister may waive the requirement under subsection (1) in respect of the contribution to the Central Provident Fund by the company if the Minister is satisfied that it is just and equitable to do so. (4) The cash grant under subsection (1) is exempt from tax in the hands of the company. (5) Section 92B(4) to (8) applies, with the necessary modifications, to this section. (6) In this section, “qualifying employee” means an employee of the company based on the payroll for any month within its basis period for the year of assessment 2012, but excludes any employee who is also a shareholder of the company. (7) In the application (by virtue of section 36B) of this section to a registered business trust, a reference to a contribution by a company to the Central Provident Fund in respect of at least one of its qualifying employees is a reference to a contribution by the trustee‑manager of the business trust to the Central Provident Fund in respect of at least one of its employees, being one — ( a ) who is an employee of the trustee‑manager according to the payroll for any month within the basis period of the trust for the year of assessment 2012; and ( b ) whose sole duty is assisting in managing or operating the trust, but excluding any employee who is also a unitholder of the trust.


document_id: ita-1947
provision_ref: s92D
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92D
title: Remission of tax of companies for years of assessment 2013, 2014 and 2015
content:
92D. Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, then there is to be remitted the tax payable for each of the years of assessment 2013, 2014 and 2015 by the company of an amount equal to the lower of the following: ( a ) 30% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); ( b ) $30,000.


document_id: ita-1947
provision_ref: s92E
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92E
title: Remission of tax of companies for year of assessment 2016
content:
92E. Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, then there is to be remitted the tax payable for the year of assessment 2016 by the company of an amount equal to the lower of the following: ( a ) 50% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); ( b ) $20,000. [2/2016; 34/2016; 39/2017]


document_id: ita-1947
provision_ref: s92F
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92F
title: Remission of tax of companies for year of assessment 2017
content:
92F. Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, then there is to be remitted the tax payable for the year of assessment 2017 by the company of an amount equal to the lower of the following: ( a ) 50% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); ( b ) $25,000. [39/2017]


document_id: ita-1947
provision_ref: s92G
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92G
title: Remission of tax of companies for year of assessment 2018
content:
92G. Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, then there is to be remitted the tax payable for the year of assessment 2018 by the company of an amount equal to the lower of the following: ( a ) 40% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); ( b ) $15,000. [39/2017; 45/2018]


document_id: ita-1947
provision_ref: s92H
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92H
title: Remission of tax of companies for year of assessment 2019
content:
92H. Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, then there is to be remitted the tax payable for the year of assessment 2019 by the company of an amount equal to the lower of the following: ( a ) 20% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); ( b ) $10,000. [45/2018]


document_id: ita-1947
provision_ref: s92I
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92I
title: Remission of tax of companies for year of assessment 2020
content:
92I. Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, then there is to be remitted the tax payable for the year of assessment 2020 by the company of an amount equal to the lower of the following: ( a ) 25% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); ( b ) $15,000. [41/2020]


document_id: ita-1947
provision_ref: s92J
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92J
title: Remission of tax for companies for year of assessment 2024 and cash grant for companies
content:
92J. —(1) Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, then there is to be remitted the tax payable for the year of assessment 2024 by the company of an amount equal to the lower of the following: ( a ) 50% of the tax payable for that year of assessment (excluding any tax levied under section 43(3), (3A), (3B) and (3C)), less the cash grant of $2,000 made to the company under subsection (3), where applicable; ( b ) $40,000, less the cash grant of $2,000 made to the company under subsection (3), where applicable. (2) However, where 50% of the tax payable under subsection (1)( a ) is less than the cash grant of $2,000, the amount in subsection (1)( a ) is nil. (3) Where a company has made a CPF contribution in respect of at least one local employee in the calendar year 2023 in accordance with regulation 2(1) of the Central Provident Fund Regulations (Rg 15) (called in this section the time requirement), there is to be made to the company a cash grant of $2,000. (4) The Comptroller may waive the time requirement under subsection (3) if the Comptroller is satisfied that it is just and equitable to do so. (5) The cash grant under subsection (3) is exempt from tax in the hands of the company. (6) Section 92B(4) to (8) applies, with the necessary modifications, to a cash grant made under this section. (7) For the purpose of subsection (3) — “central hirer” and “central hiring arrangement” have the meanings given by section 14ZG(5); “CPF contribution” means a contribution to the Central Provident Fund that is obligatory under section 7(1) of the Central Provident Fund Act 1953; “employee”, in relation to a company, means — ( a ) an individual who is an employee of the company for any period in the calendar year 2023 and is on the payroll of the company for that period; ( b ) an individual — (i) who is engaged by the central hirer of a central hiring arrangement for a group of related parties that includes the company; (ii) who is deployed to work solely for the company for any period in the calendar year 2023; (iii) who is on the payroll of the central hirer or the company for that period; and (iv) whose salary and other remuneration for that period (including any CPF contribution in respect of the individual) is borne (directly or indirectly) by the company; or ( c ) an individual — (i) who, being an employee of another person that is a related party of the company (called in this subsection and subsection (8) the employer), is seconded to a position in the company under a bona fide commercial arrangement to work solely for the company for any period in the calendar year 2023; (ii) who is on the payroll of the employer or the company for that period; and (iii) whose salary and other remuneration for that period (including any CPF contribution in respect of the individual) is borne (directly or indirectly) by the company, but excludes any individual who is a shareholder and also a director of the company; “local employee” means a Singapore citizen or Singapore permanent resident who is an employee of the company. (8) For the purpose of determining whether the individual mentioned in paragraph ( b ) or ( c ) of the definition of “employee” in subsection (7) is also an employee of the central hirer or the employer by virtue of paragraph ( a ) of that definition, the period mentioned in paragraph ( b ) or ( c ) (as the case may be) is to be disregarded for the purpose of paragraph ( a ) of that definition. [Act 35 of 2024 wef 16/02/2024]


document_id: ita-1947
provision_ref: s92K
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92K
title: Rebate for company for listing shares on stock exchange in Singapore
content:
92K. —(1) This section applies to a company the ordinary shares of which — ( a ) are first listed on a stock exchange in Singapore on a date (called in this section the listing date) between 19 February 2025 and 31 December 2027 (both dates inclusive), by way of a primary listing or a secondary listing; and ( b ) are offered in conjunction with such listing. (2) For the purposes of this section, the first listing of ordinary shares of a company on a stock exchange includes a relisting of ordinary shares of that company on that stock exchange, at any time after ordinary shares of that company have been delisted from that stock exchange. Approval of approved company (3) The company may apply to the Minister or an authorised body to be approved for the purposes of this section. (4) An application under subsection (3) must be made within such period as the Minister or authorised body may allow, and must be accompanied by such information and documents as the Minister or authorised body may require. (5) A company that is approved as a financial sector incentive company for the purposes of section 43J(1B), or its holding company, is not eligible to make an application under subsection (3). (6) The Minister or authorised body may, subject to such conditions (including conditions subsequent) as the Minister or authorised body may impose, approve a company as an approved company for the purposes of this section. (7) An approval under subsection (6) is for a single period of 5 years (called in this section the incentive period) starting from the first day of the month in which the listing date falls, and the earliest date on which an approval may take effect is 1 February 2025. (8) It is a condition of approval of an approved company for its ordinary shares to remain listed on a stock exchange in Singapore throughout its incentive period, starting from its listing date. (9) No approval under this section may be granted after 31 December 2027. Tax rebate for approved company (10) The following is to be made to an approved company: ( a ) where its ordinary shares are listed on a stock exchange in Singapore by way of a primary listing in the whole or part of the basis period for a year of assessment that is within its incentive period — a rebate computed in accordance with the following formula: where — (i) A is — (A) where the ordinary shares are so listed in the whole of the basis period within its incentive period — the number of months in that basis period; (B) where only a part of the basis period during which the ordinary shares are so listed falls within its incentive period — the number of months in that part; (C) where the ordinary shares are so listed in a part of the basis period within its incentive period before the occurrence of a listing conversion — the number of months in that part before the month in which the listing conversion occurs; or (D) where the ordinary shares are so listed in a part of the basis period within its incentive period after the occurrence of a listing conversion — the number of months in that part beginning with the month in which the listing conversion occurs; (ii) B is the total number of months in the basis period; and (iii) C is the tax payable by the approved company for that year of assessment as determined under subsection (11); ( b ) where its ordinary shares are listed on a stock exchange in Singapore by way of a secondary listing in the whole or part of the basis period for a year of assessment that is within its incentive period — a rebate computed in accordance with the following formula: where — (i) A is — (A) where the ordinary shares are so listed in the whole of the basis period within its incentive period — the number of months in that basis period; (B) where only a part of the basis period during which the ordinary shares are so listed falls within its incentive period — the number of months in that part; (C) where the ordinary shares are so listed in a part of the basis period within its incentive period before the occurrence of a listing conversion — the number of months in that part before the month in which the listing conversion occurs; or (D) where the ordinary shares are so listed in a part of the basis period within its incentive period after the occurrence of a listing conversion — the number of months in that part beginning with the month in which the listing conversion occurs; (ii) B is the total number of months in the basis period; and (iii) C is the tax payable by the approved company for that year of assessment as determined under subsection (11). (11) In subsection (10)( a )(iii) and ( b )(iii), the tax payable by the approved company for a year of assessment is the amount of tax levied on the chargeable income of the approved company under Part 11 for that year of assessment (excluding any tax levied under section 43(3), (3A), (3B) and (3C)) — ( a ) before making any set-off under Part 13; ( b ) before making any remission of the tax under any other provision of this Part; and ( c ) after making any deduction of tax credit under Part 14. (12) The rebate to be made to an approved company against the tax payable for each year of assessment must not exceed — ( a ) if the approved company has a market capitalisation of at least $1 billion on the listing date — $6 million; or ( b ) if the approved company has a market capitalisation of less than $1 billion on the listing date — $3 million. (13) If a listing conversion occurs in the basis period for a year of assessment, then the maximum amount of rebate to be made to the approved company against the tax payable for that year of assessment is to be computed as follows: ( a ) the rebate against the tax payable for that year of assessment, pro-rated for the period before the listing conversion, must not exceed an amount determined by , where — (i) A is the amount mentioned in subsection (12)( a ) or ( b ) (whichever is applicable); (ii) B is the number of months in the part of the basis period ending before the month in which the listing conversion occurs; and (iii) C is the total number of months in the basis period for the year of assessment; ( b ) the rebate against the tax payable for that year of assessment, pro-rated for the period after the listing conversion, must not exceed an amount determined by , where — (i) A1 is — (A) if the approved company has a market capitalisation of at least $1 billion on the date of occurrence of the listing conversion — $6 million; or (B) if the approved company has a market capitalisation of less than $1 billion on the date of occurrence of the listing conversion — $3 million; and (ii) B and C are the number of months mentioned in paragraph ( a )(ii) and (iii), respectively. (14) In this section, a listing conversion occurs when ordinary shares of an approved company which are listed by way of a primary listing on a stock exchange in Singapore, then becomes listed on that or another stock exchange in Singapore by way of a secondary listing, or vice versa. Nomination of subsidiaries for rebate (15) A company making an application under subsection (3) may, at any time before the application is approved — ( a ) nominate for the approval of the Minister or authorised body, up to 3 of its eligible subsidiaries to which the rebate is to be made; and ( b ) where more than one eligible subsidiary is nominated, specify the order of priority in which the rebate is to be made to the nominees under subsection (26), which is to remain the same throughout the company’s incentive period. (16) If less than 3 eligible subsidiaries are approved under subsection (15)( a ), an approved company may at any time after its approval, nominate for the approval of the Minister or authorised body one or more of its other eligible subsidiaries to which the rebate is to be made, subject to the following: ( a ) an approved company may not have more than 3 eligible subsidiaries approved as its nominees at any one time; ( b ) where more than one eligible subsidiary is nominated under this subsection, the approved company must in its application specify the order of priority in which the rebate is to be made to the nominees under subsection (26), which is to remain the same throughout the approved company’s incentive period; ( c ) in the order of priority mentioned in paragraph ( b ) — (i) an eligible subsidiary that is approved under this subsection ranks below any other eligible subsidiary approved under subsection (15)( a ); and (ii) an eligible subsidiary that is approved under this subsection ranks below any other eligible subsidiary whose effective date of approval is earlier than its date of approval. (17) An approval of a nominee under subsection (15)( a ) is effective from the first day of the month in which the listing date falls, or such other date as the Minister or authorised body may allow. (18) An approval of a nominee under subsection (16) is effective from — ( a ) the later of the following: (i) the first day of the month in which the nomination is made; (ii) the first day of the month in which the nominee first becomes an eligible subsidiary of the approved company; or ( b ) such other date as the Minister or authorised body may allow. (19) In this section, an “eligible subsidiary” of a company is a company that is wholly-owned (directly or indirectly) by the company and has a financial year that ends on the same day as that of the company. (20) If any nominee approved by the Minister or authorised body (including one approved under subsection (22)) is in liquidation, ceases to carry on a trade or business in Singapore or ceases to exist at any time during the basis period for a year of assessment, then the approval of that nominee is treated as revoked as of the first day of that basis period in which the date of commencement of the liquidation or cessation falls. (21) If any nominee approved by the Minister or authorised body (including one approved under subsection (22)) — ( a ) ceases to be wholly-owned (directly or indirectly) by the approved company concerned; or ( b ) ceases to have a financial year that ends on the same day as that of the approved company, at any time during the basis period for a year of assessment, then the approval of that nominee is treated as revoked as of the first day of that basis period. (22) In a case mentioned in subsection (20) or (21), the approved company may, within such period as the Minister or authorised body may allow, apply to the Minister or authorised body for the approval of another of its eligible subsidiaries as a replacement nominee. (23) An approval of the replacement nominee is effective from — ( a ) the later of the following: (i) the date the nominee being replaced is treated as revoked under subsection (20) or (21); (ii) the first day of the month in which the replacement nominee first becomes an eligible subsidiary of the approved company; or ( b ) such other date as the Minister or authorised body may allow, and the replacement nominee assumes the position of the nominee being replaced in the order of priority specified under subsection (15)( b ), or subsection (16)( b ) read with subsection (16)( c ), for the purpose of making the rebate. (24) A company that is approved as a financial sector incentive company for the purposes of section 43J(1B), or its holding company, may not be nominated under subsection (15)( a ), (16) or (22). (25) The application under subsection (15), (16) or (22) must be accompanied by such information and documents as the Minister or authorised body may require. (26) Where an approval is granted in respect of one or more nominees (including a replacement nominee) of an approved company, the rebate to be made to the approved company (as determined by subsections (10) to (13)) is instead to be made — ( a ) first against the tax payable by the approved company in a year of assessment; and ( b ) then against the tax payable by those approved nominees in the same ye


document_id: ita-1947
provision_ref: s92L
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 92L
title: Remission of tax for companies for year of assessment 2025 and cash grant for companies
content:
92L. —(1) Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, then there is to be remitted the tax payable for the year of assessment 2025 by the company of an amount equal to the lower of the following: ( a ) 50% of the tax payable for that year of assessment (excluding any tax levied under section 43(3), (3A), (3B) and (3C)), less the cash grant of $2,000 made to the company under subsection (3), where applicable; ( b ) $40,000, less the cash grant of $2,000 made to the company under subsection (3), where applicable. (2) However, where 50% of the tax payable under subsection (1)( a ) is less than the cash grant of $2,000, the amount in subsection (1)( a ) is nil. (3) Subject to subsection (4), where a company has made a CPF contribution in respect of at least one local employee in the calendar year 2024 in accordance with regulation 2(1) of the Central Provident Fund Regulations (called in this section the time requirement), there is to be made to the company a cash grant of $2,000. (4) Unless the Comptroller otherwise permits, no cash grant may be made to a company ( X ) if, at the time of disbursement — ( a ) X is not carrying on a trade or business (including the activity of holding any investments); ( b ) X is in liquidation; ( c ) X is under receivership in respect of all of its properties; or ( d ) X has ceased to exist. (5) The Comptroller may waive the time requirement under subsection (3) if the Comptroller is satisfied that it is just and equitable to do so. (6) The cash grant under subsection (3) is exempt from tax in the hands of the company. (7) For the purpose of subsection (3) — “central hirer” and “central hiring arrangement” have the meanings given by section 14ZG(5); “CPF contribution” means a contribution to the Central Provident Fund that is obligatory under section 7(1) of the Central Provident Fund Act 1953; “employee”, in relation to a company, means — ( a ) an individual who is an employee of the company for any period in the calendar year 2024 and is on the payroll of the company for that period; ( b ) an individual — (i) who is engaged by the central hirer of a central hiring arrangement for a group of related parties that includes the company; (ii) who is deployed to work solely for the company for any period in the calendar year 2024; (iii) who is on the payroll of the central hirer or the company for that period; and (iv) whose salary and other remuneration for that period (including any CPF contribution in respect of the individual) is borne (directly or indirectly) by the company; or ( c ) an individual — (i) who, being an employee of another person that is a related party of the company (called in this subsection and subsection (8) the employer), is seconded to a position in the company under a bona fide commercial arrangement to work solely for the company for any period in the calendar year 2024; (ii) who is on the payroll of the employer or the company for that period; and (iii) whose salary and other remuneration for that period (including any CPF contribution in respect of the individual) is borne (directly or indirectly) by the company, but excludes any individual who is a shareholder and also a director of the company; “local employee” means a Singapore citizen or Singapore permanent resident who is an employee of the company. (8) For the purpose of determining whether the individual mentioned in paragraph ( b ) or ( c ) of the definition of “employee” in subsection (7) is also an employee of the central hirer or the employer by virtue of paragraph ( a ) of that definition, the period mentioned in paragraph ( b ) or ( c ) (as the case may be) is to be disregarded for the purpose of paragraph ( a ) of that definition. [Act 25 of 2025 wef 08/12/2025]


document_id: ita-1947
provision_ref: s93
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 93
title: Repayment of tax
content:
93. —(1) If it is proved to the Comptroller’s satisfaction that any person for any year of assessment has paid tax, by deduction or otherwise, in excess of the amount payable under the provisions of this Act, such person is entitled to have the amount so paid in excess refunded. (2) Every claim for repayment under this section must be made within 6 years (if the year of assessment to which the claim relates is 2007 or a preceding year of assessment) or 4 years (if the year of assessment to which the claim relates is 2008 or a subsequent year of assessment) from the end of the year of assessment to which the claim relates. (3) This section does not operate to extend any time limit for appeal or validate any objection or appeal which is otherwise invalid or authorise the revision of any assessment or other matter which has become final and conclusive. (4) [ Deleted by Act 19 of 2013 ] (5) Where through death, incapacity, bankruptcy, liquidation or other cause a person who would, but for such cause, have been entitled to make a claim under subsection (1) is unable to do so, the person’s executor, trustee or receiver (as the case may be) is entitled to have refunded to the executor, trustee or receiver for the benefit of such person or the person’s estate any tax paid in excess within the meaning of subsection (1). (6) The Comptroller must certify any amount repayable under this section and must cause repayment to be made immediately. (7) Where an order or decision by the Board of Review or by any court gives rise to any claim for a refund of tax, the Comptroller may, where the Comptroller has given written notice of the Comptroller’s intention to appeal against such order or decision, withhold the refund until such time as the appeal is finally determined. (8) Where a refund is withheld under subsection (7), the Comptroller must pay interest at the rate mentioned in subsection (9) with effect from the date of the order or decision appealed against on the amount of refund ultimately determined to be due as a result of any appeal. [2/2016] (9) In subsection (8), the rate of interest is — ( a ) for any part of the period for which interest is payable (called in this subsection the interest period) up to and including 30 June 2016, 5% per annum; ( b ) for any part of the interest period that is later but falling before the publication date, the average of the prime lending rates for such months in the previous year as are prescribed by rules made under section 7; ( c ) for any part of the interest period falling on or after the publication date but within the period between 1 January and 31 March (both dates inclusive) of any year before 2025, the prime lending rate for the year that is 2 years before that year; [Act 30 of 2023 wef 30/10/2023] ( d ) for any part of the interest period falling on or after the publication date but within the period between 1 April and 31 December (both dates inclusive) of any year before 2024, the prime lending rate for the previous year; or [Act 30 of 2023 wef 30/10/2023] ( e ) for any part of the interest period falling on or after 1 April 2024, the rate as prescribed by rules made under section 7. [Act 30 of 2023 wef 30/10/2023] [34/2016] (10) In subsection (9), “publication date” means 29 December 2016. [34/2016] (11) In subsection (9)( c ) and ( d ), the prime lending rate for any year is the average of the prime lending rates for the months of October, November and December of that year, or such other months prescribed by rules made under section 7 in their place, of such financial institution or financial institutions in Singapore as the Minister may determine, rounded to the nearest 0.5%, or another percentage prescribed by rules made under that section in its place. [34/2016] (12) Rules made under section 7 for the purpose of subsection (9)( e ) may prescribe different rates for different parts of the interest period. [Act 30 of 2023 wef 30/10/2023]


document_id: ita-1947
provision_ref: s93AA
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 93AA
title:
Modification of section 93 for repayment of tax for training allowance under Workfare Training Support scheme

content:
93AA. —(1) Section 93 (Repayment of tax) applies to enable a person who had paid tax in respect of any payment mentioned in section 13(1)( zpa ) that ought not to have been paid because of the backdating of the date of commencement of section 5(1)( a ) of the Finance (Income Taxes) Act 2025. (2) In the application of section 93 under subsection (1), section 93(2) is replaced with the following: “(2) A claim for repayment must be made to the Comptroller by 31 December 2029.”. [Act 25 of 2025 wef 08/12/2025]


document_id: ita-1947
provision_ref: s93A
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 93A
title: Relief in respect of error or mistake
content:
93A. —(1) If any person alleges that for any year of assessment — ( a ) an assessment is excessive; or ( b ) any unabsorbed loss, allowance or donation that may be carried forward ought to be of a higher amount than that set out in an assessment, by reason of some error or mistake — ( c ) in the return or statement made by the person for the purposes of the assessment; or ( d ) where the person is exempted from liability to furnish a return under section 62(2), in the notice of assessment served on the person, the person may, at any time not later than 6 years (if the year of assessment within which the assessment was made is 2007 or a preceding year of assessment) or 4 years (if the year of assessment within which the assessment is made is 2008 or a subsequent year of assessment) after the end of the year of assessment within which the assessment was made, make an application in writing to the Comptroller for relief. (1A) An application by a person on the basis of an error or a mistake, for the year of assessment 2019 or any subsequent year of assessment, in the amount of any income, expense, outgoing or loss in connection with any transaction between the person and a related party of the person, must be supported by transfer pricing documentation for that transaction that satisfies section 34F(5). [39/2017] [Act 33 of 2022 wef 04/11/2022] (1B) To avoid doubt, subsection (1A) applies whether or not the person is a company, firm, partner of a partnership or trustee of a trust to which section 34F applies. [39/2017] (2) On receiving the application, the Comptroller must inquire into the matter and must, subject to this section, give, by way of repayment of tax or an amendment to the assessment, such relief in respect of the error or mistake as appears to the Comptroller to be reasonable and just. (3) No relief by way of repayment of tax may be given under this section in respect of an error or a mistake as to the basis on which the liability of the applicant ought to have been computed when the return or statement was in fact made on the basis of or in accordance with the practice of the Comptroller generally prevailing at the time when the return or statement was made. (3A) No amendment may be made to the assessment under this section when the return or statement was in fact made on the basis of or in accordance with the practice of the Comptroller generally prevailing at the time when the return or statement was made. (4) In determining any application under this section, the Comptroller must have regard to all the relevant circumstances of the case, and in particular must consider whether the granting of relief would result in the exclusion from charge to tax of income of the applicant, and for this purpose the Comptroller may take into consideration the liability of the applicant and assessments made upon the applicant in respect of other years. (5) Section 79 applies in respect of an appeal against a determination of the Comptroller under this section except that no such appeal may be entertained until the sum of $250 has been deposited with the secretary to the Board of Review. (6) The sum mentioned in subsection (5) must be refunded in the event of the appeal being allowed. (7) The Board of Review may, if in its opinion the appeal was vexatious or frivolous, order that the whole or any part of the aforesaid sum be forfeited and awarded to the Comptroller as costs.


document_id: ita-1947
provision_ref: s93B
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 93B
title: Refundable investment credits
content:
93B. —(1) This section provides for tax credits to be given for qualifying expenditure incurred by companies, to be offset against any income tax levied on, and any penalty, surcharge or interest related to income tax and due from, the companies, and for unutilised tax credits to be paid to the companies. Definitions (2) In this section — “awardee company” means a company given a letter of award under subsection (4); “claim period”, in relation to a company given a letter of award, means the period mentioned in subsection (5)( h ) that is specified in the letter of award; “date of amalgamation” means the date shown on the notice of amalgamation under section 215F of the Companies Act 1967; “DTT” and “MTT” have the meanings given by section 2(1) of the MMT Act, and includes any penalty, surcharge or interest payable to the Comptroller under that Act; “due tax” has the meaning given by subsection (24); “letter of award” means a letter of award given under subsection (4); “letter of confirmation” means a letter of confirmation given under subsection (17); “MMT Act” means the Multinational Enterprise (Minimum Tax) Act 2024; “payment date” has the meaning given by subsection (23); “payout date”, in relation to a company given a letter of confirmation, means the date mentioned in subsection (20) that is specified in the letter; “qualifying activity” means any activity prescribed as a qualifying activity by regulations made under subsection (51); “qualifying expenditure” means any expenditure specified in the letter of award concerned, incurred in carrying out the qualifying activity specified in the letter; “qualifying period”, in relation to a company given a letter of award, means the period mentioned in subsection (5)( c ) that is specified in the letter; “recoverable amount” has the meaning given by subsection (38) or (39), as the case may be; “RIC” or “refundable investment credit” means a tax credit given to an awardee company under this section for qualifying expenditure incurred in carrying out a qualifying activity; “RIC account” means an account kept by that name under subsection (22) or (45); “tax” includes any penalty, surcharge or interest payable to the Comptroller under this Act, other than an amount payable to the Comptroller as withholding tax; “unutilised RICs” means RICs given to an awardee company that have not been — ( a ) used to offset any tax, DTT or MTT that is levied on or due from the awardee company, or another company in the same group as the awardee company under regulations made for the purpose of subsection (46); ( b ) debited from the RIC account of the company under subsection (40)( a ) (including that provision as applied by subsections (14A) and (20B)); or [Act 25 of 2025 wef 08/12/2025] ( c ) paid to the awardee company. Application for approval to be given RICs (3) A company engaged in, or which desires to engage in, a qualifying activity may apply to the Minister or an authorised body (called in this section the approving authority), in the form and manner determined by the approving authority, for approval to be given RICs for qualifying expenditure incurred in carrying out that activity. (4) The approving authority may, if the approving authority considers it expedient in the public interest to do so, approve the application and issue to the company a letter of award. (5) Each letter of award must state — ( a ) the qualifying activity for which the approval is given; ( b ) the type or types of qualifying expenditure in carrying out the qualifying activity for which RICs may be given; ( c ) the period (called in this section the qualifying period) in which the qualifying expenditure is to be incurred, which must not exceed 10 years; ( d ) the maximum amount of RICs to be given for all the qualifying expenditure and the maximum amount of RICs to be given for each type of qualifying expenditure, as determined by the approving authority; ( e ) the rate or rates used in computing the amount of RICs; ( f ) the conditions to be complied with for the company to be given or to retain an amount of RICs; ( g ) any other condition (called in this section an additional condition) that must be complied with for a specified part of the first maximum amount of RICs mentioned in paragraph ( d ) to be given; ( h ) the period (called in this section the claim period) within which the company may claim for an amount of RICs; and ( i ) the last day by which unutilised RICs are to be paid to the company, which must not be later than 4 years starting from the date that the company makes the application under subsection (15) pursuant to which those RICs were given. [Act 25 of 2025 wef 08/12/2025] (6) For the purposes of subsection (5)( b ), ( c ), ( f ) and ( g ), the approving authority may specify different qualifying expenditures, different qualifying periods, and different conditions for different types of qualifying activities. (7) For the purpose of subsection (5)( c ), the approving authority may specify a qualifying period that begins from a date before the date of commencement of section 30 of the Income Tax (Amendment) Act 2024, but not earlier than 1 July 2024. (8) For the purpose of subsection (5)( e ), the regulations may specify one or more rates for computing the amount of RICs for each type of qualifying expenditure, and prescribe the factors which the approving authority must consider in determining the rate to specify for that type of qualifying expenditure in each letter of award. (9) For the purpose of this section, a reference to RIC for each type of qualifying expenditure is to the RICs computed using the rate specified for that type of qualifying expenditure in the letter of award. (10) Where the approving authority approves an application by a company for 2 or more qualifying activities, the approving authority may issue a single letter of award for those activities if the approving authority is satisfied that the company is engaged in or desires to engage in all those activities as part of the same project. (11) No approval may be given after 31 December 2029. Amendment of approval (12) The approving authority may, on the application of an awardee company, amend any of the following matters in the letter of award: ( a ) the qualifying activity; ( b ) the type or types of qualifying expenditure for carrying out the qualifying activity for which RICs may be given; ( c ) the commencement or end date of the qualifying period, except that the total period after the amendment must not exceed 10 years; ( d ) the maximum amount of RICs to be given for all the qualifying expenditure or the maximum amount of RICs to be given for each type of qualifying expenditure; ( e ) any rate used in computing the amount of RICs; ( f ) any condition (including any additional condition); ( g ) any claim period; ( h ) the last day by which any unutilised RICs must be paid to the company, which must not be later than 4 years starting from the date that the company makes the application under subsection (15) pursuant to which those RICs were given. [Act 25 of 2025 wef 08/12/2025] (13) Subsection (12) does not prevent the approving authority from making any amendment to correct any error in the letter of award. (14) If the approving authority approves an application to amend a matter in subsection (12), a reference in this section to that matter in relation to the company is to that matter as so amended. (14A) Subsections (38)( b ), (40), (41) and (42) apply with the necessary modifications to an amendment of a letter of award under subsection (13) or (14) as they apply to an amendment of a letter of award under subsection (35)( a ). [Act 25 of 2025 wef 08/12/2025] Giving of RICs (15) After an awardee company has incurred in its qualifying period an amount of qualifying expenditure specified in its letter of award in carrying out the qualifying activity specified in the letter, the awardee company may apply to the approving authority for an amount of RICs stated in the letter for that amount and type of the expenditure. (16) The application must be made within the claim period or such extended period as the approving authority may allow, and must be accompanied by such information and documents as the approving authority may require. (17) If, the approving authority is satisfied that — ( a ) the awardee company has incurred any qualifying expenditure; and ( b ) the awardee company has complied with every condition that is to be complied with by a date that is on or before the date of the application, or it is just and reasonable, having regard to any representation of the company and all relevant circumstances of the case, to treat every such condition as having been complied with, the approving authority must, by a letter of confirmation to the awardee company, give to the company an amount of RICs for the type or types of qualifying expenditure to which the qualifying expenditure in paragraph ( a ) belongs, as determined by subsections (18) and (19). (18) Subject to subsection (19), the amount of RICs for each type of qualifying expenditure is the lesser of — ( a ) the maximum amount of RICs specified in the letter of award less any RICs already given for that type of qualifying expenditure in previous letters of confirmation pursuant to the same letter of award; and ( b ) an amount determined by the formula where — (i) A is the amount of the qualifying expenditure incurred and not claimed in previous letters of confirmation pursuant to the same letter of award; and (ii) B is the rate specified in the letter of award that applies to that type of qualifying expenditure. (19) The amount of RICs given by a letter of confirmation must not exceed the maximum amount of RICs that may be given for all qualifying expenditure as specified in the letter of award, less — ( a ) any RICs given in previous letters of confirmation pursuant to the same letter of award; and ( b ) if any additional condition has yet to be complied with, the specified part of the maximum amount of RICs that may only be given upon compliance. (20) The letter of confirmation must state the payout date for unutilised RICs, which must not be later than the last day specified in the letter of award under subsection (5)( i ) as amended (if applicable) under subsection (12). (20A) The approving authority may, in any prescribed circumstances, on the application by an awardee company or on its own initiative, amend any matter stated in a letter of confirmation given to the awardee company. [Act 25 of 2025 wef 08/12/2025] (20B) Where an amendment is made to a letter of confirmation under subsection (20A) — ( a ) a reference in this section to that matter in relation to the awardee company is to that matter as so amended; and ( b ) subsections (38)(b), (40), (41) and (42) apply with the necessary modifications to the amendment as they apply to an amendment of a letter of award under subsection (35)( a ), and for this purpose, a reference to the letter of award in subsection (38)( b ) is to the letter of confirmation. [Act 25 of 2025 wef 08/12/2025] (21) To avoid doubt, the approving authority may issue one or more letters of confirmation to the awardee company in respect of each letter of award issued to the company. (22) The RICs given to the awardee company must be credited to an account called the “RIC account” for the purposes of this section. Election for RICs to be paid (23) Regulations may be made under subsection (51) — ( a ) to allow, in any prescribed circumstances, an awardee company to make an election for any amount of RICs given to it to be paid to it in a specified manner and on a date specified by the approving authority (called in this section the payment date), which must not be later than 4 years starting from the date that the company makes the application under subsection (15) pursuant to which those RICs were given; and [Act 25 of 2025 wef 08/12/2025] ( b ) to provide for the revocatio


document_id: ita-1947
provision_ref: s93C
chapter: PART 19 - COLLECTION, RECOVERY AND REPAYMENT OF TAX
section: 93C
title: Recovery of cash grant from companies
content:
93C. —(1) Where a company receives a cash grant under any provision of this Part (other than a grant given under section 92B, 92C, 92J or 93B) — ( a ) without having satisfied all the requirements to qualify for the cash grant; or ( b ) that is in excess of that which may be given to the company under that provision, the amount of the cash grant or the excess amount of the cash grant (as the case may be) is recoverable by the Comptroller from the company as a debt due to the Government. (2) The Comptroller must send the company a notice specifying the amount to be repaid under subsection (1), and the company must pay the amount at the place stated in the notice within one month after the service of the notice. (3) The Comptroller may, in his or her discretion and subject to such terms and conditions as the Comptroller may impose, extend the time limit within which payment under subsection (2) is to be made. (4) Sections 57, 87(1) and (2), 89 and 90 apply with the necessary modifications to the collection and recovery by the Comptroller of the amounts recoverable under subsection (1) as they apply to the collection and recovery of tax. (5) Without affecting subsections (2), (3) and (4), where an amount of cash grant (other than a grant under section 93B) (amount A ) is to be made to a company under a provision of this Part and an amount of another cash grant (other than a grant under section 93B) (amount B ) that was previously made to a company under another provision of this Part is recoverable by the Comptroller as a debt due to the Government under subsection (1), section 92B(4), 92C(5) or 92J(6), then — ( a ) despite the firstmentioned provision, amount A is reduced by amount B ; and ( b ) the amount of the reduction is treated as a repayment by the company of the debt due to the Government. (6) In addition, where an amount of cash grant (other than a grant under section 93B) is to be made to the company under a provision of this Part and any tax, duty, interest or penalty is due from the company — ( a ) under this Act to the Comptroller of Income Tax; ( b ) under the Goods and Services Tax Act 1993 to the Comptroller of Goods and Services Tax; ( c ) under the Property Tax Act 1960 to the Comptroller of Property Tax; or ( d ) under the Stamp Duties Act 1929 to the Commissioner of Stamp Duties, then — ( e ) despite that provision, the amount of cash grant to be made by the Comptroller to the company must be reduced by the amount so due; and ( f ) the amount of the reduction is treated as tax, duty, interest or penalty paid by the company under the relevant Act and must (if it is due under an Act other than this Act) be paid by the Comptroller to the Comptroller of Goods and Services Tax, the Comptroller of Property Tax or the Commissioner of Stamp Duties, as the case may be. (7) Where the amount of cash grant to be made to the company is less than the sum of the amount of cash grant recoverable by the Comptroller from the company under subsection (5) and the amount of tax, duty, interest or penalty due by the company under subsection (6), the Comptroller may determine the amount of reduction to be made under subsection (5) or (6), or both, in a manner that he or she considers reasonable. [Act 25 of 2025 wef 08/12/2025]


document_id: ita-1947
provision_ref: s94
chapter: PART 20 - OFFENCES AND PENALTIES
section: 94
title: General penalties
content:
94. —(1) Except as provided in section 94A, any person who contravenes any of the provisions of this Act shall be guilty of an offence. (2) Any person guilty of an offence under this section for which no other penalty is provided shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months. [27/2021] (3) Except in the case of a notice in the Gazette under section 68(2), no person shall be liable to prosecution for an offence under this section in respect of failure to comply with the terms of any notice issued under the provisions of this Act unless the notice has been served on the person personally or by registered post. (4) [ Deleted by Act 19 of 2013 ] (5) [ Deleted by Act 19 of 2013 ] (6) The Comptroller may compound any offence punishable under this section (including an offence for the contravention of a provision that has been repealed), and may before judgment stay or compound any proceedings thereunder.


document_id: ita-1947
provision_ref: s94A
chapter: PART 20 - OFFENCES AND PENALTIES
section: 94A
title: Penalty for failure to make return
content:
94A. —(1) Any person who fails or neglects without reasonable excuse to comply with any provision of section 62 or 71(1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months. [27/2021] (2) Where any person has been convicted of an offence — ( a ) for failing to comply with section 62(3) and such conviction is subsequent to a conviction for an offence for failing to comply with section 62(1); ( b ) for failing to comply with any provision of section 62 or 71(1) and such conviction is a second or subsequent conviction; or ( c ) for failing to comply with any provision of section 71(1) and such conviction is subsequent to a conviction for an offence for failing to comply with any provision of section 62, in respect of the same year of assessment, the person shall be liable to a further penalty of $100 for every day during which the offence is continued after such conviction. [27/2021] (3) Any person who fails or neglects without reasonable excuse to comply with section 62 or 71(1) in respect of any year of assessment for 2 years or more shall be guilty of an offence and shall be liable on conviction to — ( a ) a penalty equal to double the amount of tax which the Comptroller assesses the person to be liable for that year of assessment after determining, to the best of the Comptroller’s judgment, the amount of the person’s chargeable income; and ( b ) a fine not exceeding $5,000, and in default of payment to imprisonment for a term not exceeding 6 months. [27/2021] (4) Except in the case of a notice in the Gazette under section 62(1), no person shall be liable to prosecution for an offence under this section in respect of failure to comply with the terms of any notice issued under the provisions of this Act unless the notice has been served on the person personally or by registered post. (5) The Comptroller may compound any offence punishable under this section.


document_id: ita-1947
provision_ref: s95
chapter: PART 20 - OFFENCES AND PENALTIES
section: 95
title: Penalty for incorrect return, etc.
content:
95. —(1) Subject to the provisions of Part 18, every person who — ( a ) makes an incorrect return by omitting or understating any income of which the person is required by this Act to make a return; ( b ) gives any incorrect information in relation to any matter affecting the person’s own liability to tax or the liability of any other person or of a partnership; or ( c ) fails to comply with section 76(8), shall be guilty of an offence for which, on conviction, the person shall pay a penalty equal to — ( d ) the amount of tax; ( e ) the amount of PIC bonus; or ( f ) the amount of tax and the amount of PIC bonus, as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the incorrect return or information or failure, or that would have been so undercharged, obtained, or undercharged and obtained if the return or information had been accepted as correct or if a notice had not been provided in accordance with section 76(8). (2) Every person who without reasonable excuse or through negligence — ( a ) makes an incorrect return by omitting or understating any income of which the person is required by this Act to make a return; ( b ) gives any incorrect information in relation to any matter affecting the person’s own liability to tax or the liability of any other person or of a partnership; or ( c ) fails to comply with section 76(8), shall be guilty of an offence for which, on conviction, the person shall pay a penalty equal to double — ( d ) the amount of tax; ( e ) the amount of PIC bonus; or ( f ) the amount of tax and the amount of PIC bonus, as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the incorrect return or information or failure, or that would have been so undercharged, obtained, or undercharged and obtained if the return or information had been accepted as correct or if a notice had not been provided in accordance with section 76(8), and shall also be liable to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both. (3) The Comptroller may compound any offence punishable under subsection (1) or (2), and may before judgment stay or compound any proceedings thereunder. (3A) In this section, a reference to the amount of PIC bonus that has been obtained by a person as a result of an incorrect return or information, or that would have been so obtained if the return or information had been accepted as correct, excludes an amount of PIC bonus that the person is entitled to. [37/2014] (4) In this section, “PIC bonus” means a payment under section 37H.


document_id: ita-1947
provision_ref: s96
chapter: PART 20 - OFFENCES AND PENALTIES
section: 96
title: Tax evasion and wilful action to obtain PIC bonus
content:
96. —(1) Any person who wilfully with intent to evade or to assist any other person to evade tax, or to obtain or to assist any other person to obtain a PIC bonus or a higher amount of PIC bonus, or both — ( a ) omits from a return made under this Act any income which should be included; ( b ) makes any false statement or entry in any return made under this Act or in any notice made under section 76(8); ( c ) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act; or ( d ) fails to comply with section 76(8), shall be guilty of an offence for which, on conviction, the person shall pay a penalty of treble — ( e ) the amount of tax; ( f ) the amount of PIC bonus; or ( g ) the amount of tax and the amount of PIC bonus, as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the offence, or that would have been undercharged, obtained, or undercharged and obtained if the offence had not been detected, and shall also be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. (2) When an individual has been convicted for — ( a ) 3 or more offences under this section, section 37M(3) or section 37S(3); or [Act 30 of 2023 wef 30/10/2023] ( b ) one offence under this section and one offence under section 96A, 37M(4) or 37S(4), the imprisonment the individual shall be liable to shall not be less than 6 months. [Act 30 of 2023 wef 30/10/2023] (3) Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return furnished under this Act or notice made under section 76(8) by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax, to obtain a PIC bonus or a higher amount of PIC bonus, or both, as the case may be. (4) The Comptroller may compound any offence under this section and may before judgment stay or compound any proceedings thereunder. (4A) In this section, a reference to the amount of PIC bonus that has been obtained by a person as a result of an offence, or that would have been so obtained if the offence had not been detected, excludes an amount of PIC bonus that the person is entitled to. [37/2014] (5) In this section, “PIC bonus” means a payment under section 37H.


document_id: ita-1947
provision_ref: s96A
chapter: PART 20 - OFFENCES AND PENALTIES
section: 96A
title: Serious fraudulent tax evasion and action to obtain PIC bonus
content:
96A. —(1) Any person who wilfully with intent to evade or to assist any other person to evade tax, or to obtain or to assist any other person to obtain a PIC bonus or a higher amount of PIC bonus, or both — ( a ) prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or ( b ) makes use of any fraud, art or contrivance or authorises the use of any such fraud, art or contrivance, shall be guilty of an offence for which, on conviction, the person shall pay a penalty of 4 times — ( c ) the amount of tax; ( d ) the amount of PIC bonus; or ( e ) the amount of tax and the amount of PIC bonus, as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the offence, or that would have been undercharged, obtained, or undercharged and obtained if the offence had not been detected, and shall also be liable to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both. (2) When an individual has been convicted for — ( a ) 2 or more offences under this section, section 37M(4) or section 37S(4); or [Act 30 of 2023 wef 30/10/2023] ( b ) one offence under this section and one offence under section 96, 37M(3) or 37S(3), the imprisonment the individual shall be liable to shall not be less than 6 months. [Act 30 of 2023 wef 30/10/2023] (3) Where in any proceedings under this section it is proved that any false statement or entry is made in any books of account or other records maintained by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax, to obtain a PIC bonus or a higher amount of PIC bonus, or both, as the case may be. (4) The Comptroller may compound any offence under this section and may before judgment stay or compound any proceedings thereunder. (4A) In this section, a reference to the amount of PIC bonus that has been obtained by a person as a result of an offence, or that would have been so obtained if the offence had not been detected, excludes an amount of PIC bonus that the person is entitled to. [37/2014] (5) In this section, “PIC bonus” means a payment under section 37H.


document_id: ita-1947
provision_ref: s97
chapter: PART 20 - OFFENCES AND PENALTIES
section: 97
title: Penalties for offences by authorised and unauthorised persons
content:
97. Any person who — ( a ) being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax — (i) demands from any person an amount in excess of the authorised assessment or tax; (ii) withholds for the person’s own use or otherwise any portion of the amount of tax collected; (iii) renders a false return, whether verbal or in writing, of the amounts of tax collected or received by the person; or (iv) defrauds any person, embezzles any money or otherwise uses the person’s position so as to deal wrongfully either with the Comptroller or any other individual; or ( b ) not being authorised under this Act to do so, collects or attempts to collect tax under this Act, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.


document_id: ita-1947
provision_ref: s98
chapter: PART 20 - OFFENCES AND PENALTIES
section: 98
title: Penalty for obstructing Comptroller or officers
content:
98. —(1) Any person who obstructs or hinders the Comptroller or any officer in the discharge of his or her duties or the exercise of his or her powers under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. [45/2018] (2) The Comptroller may compound an offence under subsection (1). [45/2018]


document_id: ita-1947
provision_ref: s99
chapter: PART 20 - OFFENCES AND PENALTIES
section: 99
title: Tax to be payable despite any proceedings for penalties
content:
99. The institution of proceedings for, or the imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any tax for which the person is or may be liable.


document_id: ita-1947
provision_ref: s100
chapter: PART 20 - OFFENCES AND PENALTIES
section: 100
title: Provisions relating to penalty
content:
100. —(1) Any interest imposed under section 85(2) or penalty imposed under this Act is not deemed to be part of the tax paid for the purposes of claiming relief under any of the provisions of this Act. (2) Any penalty imposed under section 13D(2), (4) or (6), 13O(3) or (5), 13OA(6) or (8), 37(18B), 45(4), 87(1) or 91(4) is deemed to be interest on tax for the purposes of section 33(2) of the Limitation Act 1959. [32/2019; 41/2020] [Act 35 of 2024 wef 01/01/2025]


document_id: ita-1947
provision_ref: s101
chapter: PART 20 - OFFENCES AND PENALTIES
section: 101
title: Consent for prosecution
content:
101. —(1) No prosecution may be commenced in respect of an offence under section 37L, 37M, 37S, 45(5), 94, 94A, 95, 96, 96A or 105M except at the instance or with the consent of the Comptroller or the Public Prosecutor. [2/2016] [Act 30 of 2023 wef 30/10/2023] (2) The Comptroller may authorise either generally or specifically an officer to compound any offence under sections 34F(8), 37L, 37M (except subsection (4)), 37S (except subsection (4)), 45(5), 50(11A) (including that provision as applied by section 50A(4) or 50C(6)), 94, 94A, 95, 96, 96A, 105M(1) and (1B), and section 50(11B) in Part 3 of the Third Schedule (including that provision as applied by section 50A(4) or 50C(6) in Part 3 of the Third Schedule). [2/2016; 32/2019; 27/2021] [Act 30 of 2023 wef 30/10/2023] (3) No prosecution may be commenced in respect of an offence under section 6, 97 or 98 except at the instance or with the consent of the Public Prosecutor. [Act 30 of 2023 wef 30/10/2023]


document_id: ita-1947
provision_ref: s102
chapter: PART 20 - OFFENCES AND PENALTIES
section: 102
title: Service of summons
content:
102. —(1) Every summons issued by a court against any person in connection with any offence under this Act may be served on the person — ( a ) by delivering the summons to the person or to some adult member of the person’s 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; or ( d ) where the person is a body of persons or a company — (i) by delivering the summons to the secretary or other like officer of the body of persons or company at its registered office or principal place of business; or (ii) by sending the summons by registered post addressed to the body of persons or company at its registered office or principal place of business. (2) Any summons sent by registered post to any person 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: ita-1947
provision_ref: s102A
chapter: PART 20 - OFFENCES AND PENALTIES
section: 102A
title: Notice to attend court
content:
102A. —(1) Where the Comptroller has reasonable grounds to believe that a person has committed an offence under this Act (or any subsidiary legislation made 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 rules made under section 7, 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 102, 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: ita-1947
provision_ref: s104
chapter: PART 20 - OFFENCES AND PENALTIES
section: 104
title: Admissibility of certain statements and documents as evidence
content:
104. —(1) Statements made or documents produced by or on behalf of any person are not inadmissible in evidence against the person in any proceedings to which this section applies by reason only that the person was or may have been induced to make the statements or produce the documents by any inducement or promise lawfully given or made by a person having any official duty under, or being employed in the administration of, this Act. (2) This section applies to any proceedings against the person in question — ( a ) under section 37L, 37M, 37S, 95, 96 or 96A; or [Act 30 of 2023 wef 30/10/2023] ( b ) for the recovery of any sum due from the person, whether by way of tax or penalty. [2/2016]


document_id: ita-1947
provision_ref: s104A
chapter: PART 20 - OFFENCES AND PENALTIES
section: 104A
title: Protection of informers
content:
104A. —(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 Board of Review. [27/2021]


document_id: ita-1947
provision_ref: s105
chapter: PART 20 - OFFENCES AND PENALTIES
section: 105
title: Jurisdiction of court
content:
105. Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court or a Magistrate’s 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: ita-1947
provision_ref: s105A
chapter: PART 20A - EXCHANGE OF INFORMATION UNDER AVOIDANCE
section: 105A
title: Interpretation of this Part
content:
105A. —(1) In this Part — “avoidance of double taxation arrangement” means an arrangement having effect under section 49; “competent authority”, in relation to a prescribed arrangement, means a person or an authority whom the Comptroller is satisfied is authorised to make a request to the Comptroller for information — ( a ) if it is an avoidance of double taxation arrangement, under the EOI provision of the arrangement; or ( b ) if it is an EOI arrangement, under the provisions of the arrangement; “exchange of information arrangement” or “EOI arrangement” means an arrangement having effect under section 105BA; “exchange of information provision” or “EOI provision”, in relation to an avoidance of double taxation arrangement, means a provision in that arrangement which provides expressly for the exchange of information concerning the tax positions of persons; “prescribed arrangement” means an avoidance of double taxation arrangement which contains an EOI provision, or an EOI arrangement; “tax position”, in relation to a person, means the person’s position — ( a ) as regards any tax — (i) of the country with whose government the avoidance of double taxation arrangement or EOI arrangement in question was made; and (ii) that is covered by the EOI provision of the avoidance of double taxation arrangement or by the EOI arrangement; or ( b ) as regards — (i) past, present and future liability to pay any tax mentioned in paragraph ( a ); (ii) penalties, interest and other amounts that have been paid, or are or may be payable, by or to the person in connection with any such tax; and (iii) claims, elections, applications and notices that have been or may be made or given in connection with any such tax. (2) A reference in this Part to the tax position of a person includes a reference to the tax position of — ( a ) a person (not being an individual) that has ceased to exist; and ( b ) an individual who has died. (3) A reference in this Part to the tax position of a person is a reference to the person’s tax position at any time or in relation to any period, unless otherwise stated in the prescribed arrangement in question. (4) To avoid doubt, the reference to tax in the definition of “tax position” in subsection (1) is a reference to any type of tax that is covered by the EOI provision of the avoidance of double taxation arrangement in question or by the EOI arrangement in question, and is not limited to income tax or tax of a similar character. (5) In relation to an EOI arrangement which is a multilateral treaty referred to in section 105BA(1A) — ( a ) the reference in the definition of “competent authority” to a person or an authority authorised under the provisions of the EOI arrangement to make a request to the Comptroller for information is a reference to a person or an authority of a country that is a Party to the treaty authorised to make such a request; and ( b ) the reference in the definition of “tax position” to any tax of the country with whose government the EOI arrangement was made and that is covered by the arrangement, is a reference to any tax of a country that is a Party to the treaty and covered by the treaty. [37/2014]


document_id: ita-1947
provision_ref: s105B
chapter: PART 20A - EXCHANGE OF INFORMATION UNDER AVOIDANCE
section: 105B
title: Purpose of this Part
content:
105B. The purpose of this Part is to facilitate the disclosure of information to a competent authority — ( a ) under an avoidance of double taxation arrangement in accordance with the EOI provision in that arrangement; or ( b ) under and in accordance with an EOI arrangement.


document_id: ita-1947
provision_ref: s105BA
chapter: PART 20A - EXCHANGE OF INFORMATION UNDER AVOIDANCE
section: 105BA
title: Exchange of information arrangement
content:
105BA. —(1) If the Minister by order declares that an arrangement specified in the order has been made with the government of any country, or the governments of 2 or more countries, outside Singapore for the exchange of information concerning the tax positions of persons (whether upon request by an authority of a country to the arrangement or otherwise), and that it is expedient that that arrangement should have effect, then the arrangement has effect despite anything in any written law. [37/2014; 2/2016] (1A) An arrangement under subsection (1) includes a multilateral treaty to which Singapore is a Party, the purpose or one of the purposes of which is the exchange of information concerning the tax positions of persons (whether upon request by an authority of a Party to the treaty or otherwise). [37/2014; 2/2016] (2) An order made under this section may be revoked by a subsequent order. (3) Where an arrangement has effect by virtue of this section, the obligation as to secrecy imposed by section 6 does not prevent the disclosure to the competent authority under the arrangement of such information as is required to be disclosed under the arrangement. 105C. [ Repealed by Act 19 of 2013 ]


document_id: ita-1947
provision_ref: s105D
chapter: PART 20A - EXCHANGE OF INFORMATION UNDER AVOIDANCE
section: 105D
title: Request for information
content:
105D. —(1) The competent authority under a prescribed arrangement may make a request to the Comptroller for information concerning the tax position of any person in accordance with — ( a ) if it is an avoidance of double taxation arrangement, the EOI provision of that arrangement; or ( b ) if it is an EOI arrangement, the provisions of that arrangement. (2) Unless the Comptroller otherwise permits, the request must set out the information prescribed in the Eighth Schedule. (3) Every request is subject to and must be dealt with in accordance with the terms of the prescribed arrangement. (4) For the purposes of subsection (3), the terms of the prescribed arrangement are not to be construed in such a way as to prevent the Comptroller from complying with, or to permit the Comptroller to decline to comply with, a request for information merely because — ( a ) Singapore does not need the information for its own tax purposes; or ( b ) the information is held by a bank or other financial institution, a nominee or a person acting in an agency or a fiduciary capacity, or it relates to the ownership interests in an entity.


document_id: ita-1947
provision_ref: s105E
chapter: PART 20A - EXCHANGE OF INFORMATION UNDER AVOIDANCE
section: 105E
title: Comptroller to serve notice of request on certain persons
content:
105E. —(1) After receipt of a request under section 105D for any information which, in the Comptroller’s opinion, is information mentioned in subsection (2), the Comptroller must serve notice of the request on the person identified in the request as the person in relation to whom the information is sought. (1A) Where the request mentioned in subsection (1), in the Comptroller’s opinion, does not contain sufficient information for the Comptroller to serve notice under subsection (1), the Comptroller must, after he or she discovers such information from information already in the Comptroller’s possession or obtained under section 105F or 105G, serve notice of the request on that person. [37/2014] (2) The information mentioned in subsection (1) or (1A) is information that is protected from unauthorised disclosure under — ( a ) section 47 of the Banking Act 1970 including that section as applied by section 55ZI(1) of that Act; or ( b ) section 49 of the Trust Companies Act 2005. [37/2014; 1/2020] (3) [ Deleted by Act 19 of 2013 ] (4) Notice under subsection (1) or (1A) need not be served on any person — ( a ) if the Comptroller — (i) does not have any information of the person upon whom service may be effected in accordance with section 8; (ii) is of the opinion that this is likely to prevent or unduly delay the effective exchange of information under the prescribed arrangement; or (iii) is of the opinion that this is likely to prejudice any investigation into any alleged breach of any law relating to tax of the country of the competent authority making the request (whether the breach would result in the imposition of a criminal or civil penalty); or ( b ) on such other ground as may be prescribed under section 105H. [37/2014] (5) Rules made under section 105H may provide for the particulars to be given in a notice under subsection (1) or (1A). [37/2014]


document_id: ita-1947
provision_ref: s105F
chapter: PART 20A - EXCHANGE OF INFORMATION UNDER AVOIDANCE
section: 105F
title: Power of Comptroller to obtain information
content:
105F. —(1) Sections 65 to 65D (except section 65B(1D)) have effect for the purpose of enabling the Comptroller to obtain any information for the purpose of complying with a request under section 105D; and section 65E also has effect in relation to a notice issued under section 65B for the purpose of complying with such a request. [45/2018] (2) For the purpose of subsection (1) — ( a ) the reference in section 65 to the purpose of obtaining full information in respect of any person’s income is a reference to the purpose mentioned in subsection (1); ( b ) a reference in section 65B to the purposes of this Act is a reference to the purpose mentioned in subsection (1); and ( c ) references in section 65B to proceedings for an offence under this Act, proceedings for the recovery of tax or penalty and proceedings by way of an appeal against an assessment are references to proceedings for an offence under the law relating to tax of the country of the competent authority making the request, proceedings for the recovery of tax or penalty under such law, and proceedings by way of an appeal against an assessment or equivalent procedure under such law, respectively.


document_id: ita-1947
provision_ref: s105G
chapter: PART 20A - EXCHANGE OF INFORMATION UNDER AVOIDANCE
section: 105G
title: Power of Comptroller to obtain information from other authorities
content:
105G. —(1) For the purpose of complying with a request under section 105D, the Comptroller may request the Comptroller of Goods and Services Tax, the Comptroller of Property Tax, the Chief Assessor or the Commissioner of Stamp Duties to transmit information in his or her possession to the Comptroller. (2) Despite any obligation as to secrecy imposed under any written law or rule of law, the Comptroller of Goods and Services Tax, the Comptroller of Property Tax, the Chief Assessor or the Commissioner of Stamp Duties may transmit to the Comptroller information requested by him or her under subsection (1).


document_id: ita-1947
provision_ref: s105GA
chapter: PART 20A - EXCHANGE OF INFORMATION UNDER AVOIDANCE
section: 105GA
title: Information may be used for administration of Act
content:
105GA. To avoid doubt, any information obtained under section 105F or 105G may be used not only for the purpose of complying with a request under section 105D, but also for any purpose connected with the administration of this Act, including the investigation or a prosecution for an offence alleged or suspected to have been committed under this Act.


document_id: ita-1947
provision_ref: s105H
chapter: PART 20A - EXCHANGE OF INFORMATION UNDER AVOIDANCE
section: 105H
title: Rules for purposes of this Part
content:
105H. The Minister may make rules — ( a ) to prescribe anything which may be prescribed under this Part; and ( b ) for the purposes of carrying out the provisions of this Part.


document_id: ita-1947
provision_ref: s105HA
chapter: PART 20A - EXCHANGE OF INFORMATION UNDER AVOIDANCE
section: 105HA
title: Confidentiality requirements for judicial review proceedings
content:
105HA. —(1) This section applies to a judicial review instituted by any person in respect of — ( a ) any action taken by the Comptroller to obtain information to comply with a request made under section 105D; ( b ) any disclosure or intended disclosure by the Comptroller of information pursuant to an arrangement that has effect under section 49 or 105BA; or ( c ) any action taken by the Comptroller under this Part or a failure to take such action, as well as any proceedings in court (however instituted) for a liquidated sum, damages, equitable relief or restitution if a Mandatory Order, Prohibiting Order, Quashing Order or declaration is made pursuant to the judicial review. [37/2014] (2) In any proceedings to which this section applies, no person may inspect or take a copy of any of the following documents without the permission of court: ( a ) a request made under section 105D; ( b ) any document relating to the request which is given by or to the Comptroller, to or by the competent authority or a person acting on behalf of the competent authority. [37/2014] [Act 25 of 2021 wef 01/04/2022] (3) Permission is not to be given under subsection (2) in relation to any document if the court is satisfied that the competent authority has requested the Comptroller not to disclose that document to any person. [37/2014] [Act 25 of 2021 wef 01/04/2022] (4) A court may, in any proceedings to which this section applies, on the application of the Comptroller, make such order as it may consider necessary to ensure the confidentiality of anything relating to those proceedings. [37/2014] (5) Every application, affidavit or other document filed with the court for the purpose of any proceedings to which this section applies is to be sealed upon the request of the applicant or the Comptroller. [37/2014] (6) All proceedings to which this section applies are to be heard in private. [37/2014] [Act 25 of 2021 wef 01/04/2022] (7) No information relating to any proceedings to which this section applies may be published without the permission of court; and permission is not to be given unless the court is satisfied that the information, if published in accordance with such directions as it may give, would not reveal any matter that — ( a ) the Comptroller; ( b ) the person from whom the Comptroller obtains the information; or ( c ) the person in relation to whom information is sought, reasonably wishes to remain confidential. [37/2014] [Act 25 of 2021 wef 01/04/2022] (8) In this section, “judicial review” includes proceedings instituted by way of — ( a ) an application for a Mandatory Order, a Prohibiting Order or a Quashing Order; or ( b ) an application for a declaration or an injunction, or any other suit or action, relating to or arising out of any matter referred to in subsection (1)( a ) to ( c ). [37/2014]


document_id: ita-1947
provision_ref: s105I
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105I
title: Interpretation of this Part
content:
105I. In this Part — “Action 13 Report” means the Transfer Pricing Documentation and Country‑by‑Country Reporting, Action 13 — 2015 Final Report published by the Organisation for Economic Co‑operation and Development on 5 October 2015; “CbCR exchange agreement” means a bilateral or multilateral agreement that is based on a model agreement in the Action 13 Report, and that requires the exchange of country‑by‑country reports; “competent authority agreement” means a bilateral or multilateral agreement to improve international tax compliance based on the standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Co‑operation and Development; “country‑by‑country report” means a report by that name mentioned in the Action 13 Report, to be made in the format set out in the Report; “crypto‑asset reporting framework agreement” or “CARF agreement” means a bilateral or multilateral agreement that is based on the International Standards for Automatic Exchange of Information in Tax Matters pursuant to the Crypto‑Asset Reporting Framework developed by the Organisation for Economic Co‑operation and Development; [Act 25 of 2025 wef 08/12/2025] “international tax compliance agreement” means an agreement or arrangement that is declared by the Minister, by an order under section 105K, as an international tax compliance agreement; “person” has the meaning given by section 2(1) and includes a partnership. [15/2016; 34/2016]


document_id: ita-1947
provision_ref: s105J
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105J
title: Purpose of this Part
content:
105J. The purpose of this Part is to implement Singapore’s obligations under an international tax compliance agreement, and to enable country‑by‑country reports to be filed with the Comptroller in accordance with the Action 13 Report. [34/2016]


document_id: ita-1947
provision_ref: s105K
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105K
title: International tax compliance agreements
content:
105K. —(1) The Minister may by order declare any of the following as an international tax compliance agreement for the purposes of this Part: ( a ) the agreement reached between the Government and the Government of the United States of America to facilitate compliance by financial institutions and other persons in Singapore with the Foreign Account Tax Compliance Act of the United States of America (FATCA); ( aa ) a competent authority agreement between — (i) the Government and — (A) the government of another country; or (B) the governments of 2 or more countries; or (ii) the Minister or the Minister’s authorised representative and — (A) the authority of another country that exercises a power or carries out a duty corresponding to a power or duty of the Minister or representative; or (B) the authorities of 2 or more countries that exercise powers or carry out duties corresponding to a power or duty of the Minister or representative; ( ab ) a CbCR exchange agreement between — (i) the Government and — (A) the government of another country; or (B) the governments of 2 or more countries; or (ii) the Minister or the Minister’s authorised representative and — (A) the authority of another country that exercises a power or carries out a duty corresponding to a power or duty of the Minister or representative; or (B) the authorities of 2 or more countries that exercise powers or carry out duties corresponding to a power or duty of the Minister or representative; ( ac ) a CARF agreement between — (i) the Government and — (A) the government of another country; or (B) the governments of 2 or more countries; or (ii) the Minister or the Minister’s authorised representative and — (A) the authority of another country that exercises a power or carries out a duty corresponding to a power or duty of the Minister or representative; or (B) the authorities of 2 or more countries that exercise powers or carry out duties corresponding to a power or duty of the Minister or representative; [Act 25 of 2025 wef 08/12/2025] ( b ) any agreement modifying or supplementing an agreement in paragraph ( a ), ( aa ), ( ab ) or ( ac ); [Act 25 of 2025 wef 08/12/2025] ( c ) any other agreement or arrangement that makes provision corresponding, or substantially similar, to that made by an agreement in paragraph ( a ), ( aa ), ( ab ), ( ac ) or ( b ), between — (i) the Government and — (A) the government of another country; or (B) the governments of 2 or more countries; or (ii) the Minister or the Minister’s authorised representative and — (A) the authority of another country that exercises a power or carries out a duty corresponding to a power or duty of the Minister or representative; or (B) the authorities of 2 or more countries that exercise powers or carry out duties corresponding to a power or duty of the Minister or representative. [15/2016; 34/2016; 39/2017] [Act 25 of 2025 wef 08/12/2025] (2) An order under subsection (1) may only take effect on or after the date on which the agreement or arrangement enters into force for Singapore or, where there is more than one agreement or arrangement under the order, may only take effect in relation to each agreement or arrangement on or after the date on which that agreement or arrangement enters into force for Singapore. [39/2017]


document_id: ita-1947
provision_ref: s105L
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105L
title: Provision of information to Comptroller
content:
105L. —(1) Subject to subsection (5), a person falling within any description of persons prescribed by regulations (called in this section a prescribed person) must provide the Comptroller (or such other person as may be authorised by the Comptroller) with information of a description prescribed by those regulations. [15/2016] (1A) The information under subsection (1) must be provided — ( a ) at such times and frequency as may be prescribed by the regulations or as the Comptroller may in any particular case allow; ( b ) in such form and manner as may be prescribed by the regulations or as the Comptroller may in any particular case allow; and ( c ) using the electronic service, except that the Comptroller may in any particular case or class of cases permit the information to be given in any other manner. [15/2016] (1B) In subsection (1), the reference to a person falling within any description of persons prescribed by regulations — ( a ) excludes one given a written notice by the Comptroller pursuant to a regulation made under section 105P(2)( ba )(i); and ( b ) includes one given a written notice by the Comptroller pursuant to a regulation made under section 105P(2)( ba )(ii). [34/2016] (2) A prescribed person is not excused from providing the information by reason only that the person is under a duty not to collect, use or disclose that information, whether imposed by written law, rule of law, any contract or any rule of professional conduct, in respect of that information. [2/2016] (3) A prescribed person who in good faith and with reasonable care does any act for the purpose of complying with subsection (1) is not to be treated as being in breach of any duty mentioned in subsection (2). [2/2016] (4) No civil or criminal action for a breach of any such duty, other than a criminal action for an offence under section 105M(3), shall lie against the prescribed person — ( a ) for producing any document or providing any information if the person had done so in good faith and with reasonable care in compliance with subsection (1); or ( b ) for doing or omitting to do any act if the person had done or omitted to do the act in good faith and with reasonable care and for the purpose of, or as a result of complying with subsection (1). [2/2016] (5) Despite subsection (2), subsection (1) does not apply to any information subject to legal privilege.


document_id: ita-1947
provision_ref: s105M
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105M
title: Offences
content:
105M. —(1) Any person who, without reasonable excuse, fails or neglects to comply with — ( a ) section 105L(1); or ( b ) any regulation made under section 105P that requires the person to apply to the Comptroller for registration or report any information to the Comptroller, shall be guilty of an offence. [27/2021] (1A) Any person who is convicted of an offence under subsection (1) shall be liable — ( a ) to a fine not exceeding $5,000 and in default of payment to imprisonment not exceeding 6 months; 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. [27/2021] (1B) Any person who, without reasonable excuse, fails or neglects to comply with any requirement imposed by regulations made under section 105P, other than a requirement mentioned in subsection (1)( b ), shall be guilty of an offence and shall be liable on conviction — ( a ) to a fine not exceeding $1,000 and in default of payment to imprisonment not exceeding 6 months; and ( b ) in the case of a continuing offence, to a further fine not exceeding $50 for every day or part of a day during which the offence continues after conviction. [27/2021] (2) The Comptroller may compound any offence under subsections (1) and (1B). [Act 33 of 2022 wef 04/11/2022] (3) Any person who, in purported compliance with section 105L(1), produces to the Comptroller any document which contains any information, or provides to the Comptroller any information, known to the person to be false or misleading in a material particular — ( a ) without indicating to the Comptroller that the information is false or misleading and the part that is false or misleading; and ( b ) without providing correct information to the Comptroller 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. (3A) Where — ( a ) a person ( X ), in order to comply with a regulation mentioned in section 105P(2)( c ), requests another person ( Y ) to provide any information contemplated by an agreement mentioned in section 105P(1) to establish Y ’s residence for a tax purpose contemplated by that agreement; and ( b ) Y , in purported compliance with that request, provides any such information to X which Y knows is false or misleading in any material particular, Y 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. [15/2016] (3B) Where — ( a ) X , in order to comply with a regulation mentioned in section 105P(2)( c ), requests Y to provide any information contemplated by an agreement mentioned in section 105P(1) to establish another person’s ( Z ) residence for a tax purpose contemplated by that agreement; and ( b ) Z provides any such information, whether directly or indirectly, to X or Y which Z knows is false or misleading in any material particular, Z 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. [15/2016] (4) In subsection (3), references to the Comptroller include any other person authorised by the Comptroller. [37/2014]


document_id: ita-1947
provision_ref: s105MA
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105MA
title: Anti‑avoidance
content:
105MA. —(1) If — ( a ) a person enters into any arrangements or takes any action; and ( b ) in the Comptroller’s view, the main purpose, or one of the main purposes of the person in entering into the arrangements or in taking the action is to avoid any obligation under, or to circumvent the application of section 105L or any regulation made under section 105P, then the Comptroller may in writing direct a relevant person that section 105L or the regulation has effect in relation to the relevant person as if the arrangements had not been entered into or the action had not been taken, and section 105L or the regulation then applies accordingly. [37/2014] (2) In subsection (1), “relevant person” means a person who is subject to section 105L or the regulation, and whom the Comptroller considers should receive the direction. [37/2014]


document_id: ita-1947
provision_ref: s105N
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105N
title: Power of Comptroller to obtain information
content:
105N. —(1) Sections 65 to 65D (except section 65B(1D)) have effect for the purpose of enabling the Comptroller to obtain any information for the purpose of — ( a ) complying with any provision of an international tax compliance agreement; ( b ) enabling Singapore to carry out its obligations under any provision of such agreement; or ( c ) determining whether a person has complied with any regulation made under section 105P. [15/2016; 45/2018] (2) For the purpose of subsection (1) — ( a ) the reference in section 65 to the purpose of obtaining full information in respect of any person’s income is a reference to the purpose mentioned in subsection (1); ( b ) a reference in section 65B to the purposes of this Act is a reference to the purpose mentioned in subsection (1); ( c ) references in section 65B to proceedings for an offence under this Act, proceedings for the recovery of tax or penalty and proceedings by way of an appeal against an assessment are each a reference to proceedings for an offence under this Part; ( d ) the Comptroller may authorise — (i) an officer of the Monetary Authority of Singapore; or (ii) an accountant, under section 4(1) to perform or assist in the performance of a duty of the Comptroller under section 65, 65A or 65B; and ( e ) section 65E has effect in relation to a notice issued under section 65B for a purpose mentioned in subsection (1). [2/2016; 15/2016; 34/2016]


document_id: ita-1947
provision_ref: s105O
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105O
title: Information may be used for administration of Act
content:
105O. To avoid doubt, any information provided or obtained under section 105L or 105N may be used for any purpose connected with the administration of this Act, including the investigation or a prosecution for an offence alleged or suspected to have been committed under this Act.


document_id: ita-1947
provision_ref: s105P
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105P
title: Regulations to implement international tax compliance agreements, etc.
content:
105P. —(1) The Minister may make regulations for, or in connection with, giving effect to or enabling effect to be given to — ( a ) an international tax compliance agreement; or ( b ) any future competent authority agreement which may be declared as an international tax compliance agreement under section 105K(1). [15/2016] (1A) The Minister may also make regulations to enable the Comptroller to obtain a country‑by‑country report or its equivalent from a prescribed person who is resident in Singapore or has a permanent establishment in Singapore in prescribed circumstances. [45/2018] (2) Without limiting subsection (1), regulations under subsection (1) may — ( a ) prescribe anything which may be prescribed under this Part; ( b ) for the purpose of section 105L, prescribe different descriptions of information, forms and manners of provision of the information, and times and frequencies for the provision of the information, in relation to different international tax compliance agreements, different persons or under different circumstances; ( ba ) where the international tax compliance agreement in question is a CbCR exchange agreement, or the regulation is for the purpose in subsection (1A), enable the Comptroller — (i) after taking into account prescribed factors, to give written notice to a prescribed person that the person need not comply with section 105L or any other obligation of a prescribed person under the regulations; and (ii) if the Comptroller considers appropriate after taking into account those factors, to give written notice to one or more other persons to discharge those obligations in place of the prescribed person mentioned in sub‑paragraph (i); ( c ) impose on a person — (i) audit requirements for the purpose of determining the extent of compliance by the person with the regulations made under this section (including requiring the person’s internal auditor or appointing another person to carry out an audit, and report the results of the audit to the Comptroller); (ii) due diligence requirements; (iii) registration and other requirements; and (iv) a requirement that the person inform the Comptroller if the person wishes to authorise another person to perform any requirement under section 105L(1) or sub‑paragraphs (i), (ii) and (iii) on the person’s behalf, being requirements that — (v) are required or permitted to be imposed under an international tax compliance agreement on any person to whom the agreement applies; or (vi) may facilitate the implementation of any future competent authority agreement which may be declared as an international tax compliance agreement under section 105K(1); ( ca ) provide that a contravention of any specified provision is an offence; ( cb ) enable the Comptroller to appoint another person to carry out an audit for the purpose of determining the extent of compliance by a person with the regulations made under this section; and ( d ) contain incidental, transitional or saving provisions. [37/2014; 15/2016; 34/2016] (3) Regulations under subsection (1) may give force of law to any provision of an international tax compliance agreement, whether with or without any modification.


document_id: ita-1947
provision_ref: s105PA
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105PA
title: Duty to provide information under regulations prevails over duty of secrecy, etc.
content:
105PA. —(1) This section applies where a regulation made under section 105P imposes a duty on a person ( A ) to — ( a ) provide any information to another person; ( b ) require A ’s internal auditor or appoint another person to carry out an audit for the purpose of determining the extent of compliance by A with the regulation; ( c ) carry out any due diligence requirements; or ( d ) provide any information to — (i) A ’s internal auditor or the appointed person mentioned in paragraph ( b ); or (ii) a person appointed by the Comptroller to carry out an audit. [15/2016] (2) A is not excused from complying with a duty mentioned in subsection (1) by reason only that A is under a duty not to collect, use or disclose any information, whether imposed by written law, rule of law, any contract or any rule of professional conduct. [15/2016] (3) A who in good faith and with reasonable care does any act for the purpose of complying with the regulation mentioned in subsection (1) is not to be treated as being in breach of any duty mentioned in subsection (2). [2/2016] (4) No civil or criminal action for a breach of any such duty, other than criminal action for an offence under section 105M (if applicable), lies against A — ( a ) for producing any document or providing any information if A does so in good faith and with reasonable care in compliance with the regulation mentioned in subsection (1); or ( b ) for doing or omitting to do any act if A does or omits to do the act in good faith and with reasonable care and for the purpose of or as a result of complying with the regulation mentioned in subsection (1). [2/2016] (5) Despite subsection (2), subsection (1) does not apply to any information subject to legal privilege. [2/2016]


document_id: ita-1947
provision_ref: s105Q
chapter: PART 20B - INTERNATIONAL AGREEMENTS TO
section: 105Q
title: Confidentiality requirements for judicial review proceedings
content:
105Q. —(1) This section applies to a judicial review instituted by any person in respect of — ( a ) any action taken by the Comptroller to obtain information for the purpose of complying with any provision of an international tax compliance agreement or to enable Singapore to carry out its obligations under any provision of such agreement; ( b ) any disclosure or intended disclosure of information pursuant to an international tax compliance agreement; or ( c ) any action taken by the Comptroller under this Part or a failure to take such action, as well as any proceedings in court (however instituted) for a liquidated sum, damages, equitable relief or restitution if a Mandatory Order, Prohibiting Order, Quashing Order or declaration is made pursuant to the judicial review. [37/2014] (2) In any proceedings to which this section applies, no person may inspect or take a copy of any of the following documents without the permission of court: ( a ) a request for information made under any provision of the international tax compliance agreement; ( b ) any document relating to the request which is given by or to the Comptroller, to or by the authority making the request or a person acting on behalf of the authority. [37/2014] [Act 25 of 2021 wef 01/04/2022] (3) Permission is not to be given under subsection (2) in relation to any document if the court is satisfied that the authority mentioned in that subsection has requested the Comptroller not to disclose that document to any person. [37/2014] [Act 25 of 2021 wef 01/04/2022] (4) A court may, in any proceedings to which this section applies, on the application of the Comptroller, make such order as it may consider necessary to ensure the confidentiality of anything relating to those proceedings. [37/2014] (5) Every application, affidavit or other document filed with the court for the purpose of any proceedings to which this section applies is to be sealed upon the request of the applicant or the Comptroller. [37/2014] (6) All proceedings to which this section applies are to be heard in private. [37/2014] [Act 25 of 2021 wef 01/04/2022] (7) No information relating to any proceedings to which this section applies may be published without the permission of court; and permission is not to be given unless the court is satisfied that the information, if published in accordance with such directions as it may give, would not reveal any matter that — ( a ) the Comptroller; ( b ) the person from whom the Comptroller obtains the information; or ( c ) the person in relation to whom information is sought, reasonably wishes to remain confidential. [37/2014] [Act 25 of 2021 wef 01/04/2022] (8) In this section, “judicial review” includes proceedings instituted by way of — ( a ) an application for a Mandatory Order, a Prohibiting Order or a Quashing Order; or ( b ) an application for a declaration or an injunction, or any other suit or action, relating to or arising out of any matter referred to in subsection (1)( a ) to ( c ). [37/2014]


document_id: ita-1947
provision_ref: s105R
chapter: PART 21 - MISCELLANEOUS
section: 105R
title: Revocation of approval
content:
105R. —(1) This section applies where — ( a ) either — (i) a person is approved by the Minister, an authorised body or a person appointed by the Minister (called in this subsection the approving authority) under a prescribed section for a tax incentive to be applied to the person’s income under that provision or regulations made under that provision; or [Act 41 of 2020 wef 06/12/2022] (ii) a matter is approved by an approving authority under a prescribed section for a tax incentive to be applied to a person’s income under that provision or regulations made under that provision; and ( b ) the person fails to comply with a condition of the approval. [32/2019] (2) The approving authority may, by written notice, require the person to show cause, within 30 days after the date the notice is served on the person or such longer period as the approving authority may permit in a particular case, why the approval should not be revoked. [32/2019] (3) If the approving authority is satisfied, having regard to the person’s representation and all the relevant circumstances of the case, that it is just and reasonable to do so, the approving authority may revoke the approval, and the revocation is effective from a date specified by the approving authority to the person. [32/2019] (4) The approving authority may specify any date for the revocation to take effect, including (if it is just and reasonable to do so) — ( a ) a date before the date of the non‑compliance with the condition; or ( b ) if the condition is to be complied with over a period of time, before the date of commencement of that period. [32/2019] (5) The revocation of an approval under this section does not affect the operation of any provision of this Act providing for other consequences for a breach of a condition of the approval. [32/2019] (6) To avoid doubt, where — ( a ) a tax incentive has been applied to any income of the person under a prescribed section, or an order under section 13(12); ( b ) the tax incentive would not have been applied to the person’s income if the person or matter were not an approved person or matter under the prescribed section on the date the relevant income accrued to or was derived or received by the person, or the relevant expenditure was incurred by the person, as the case may be; and ( c ) the approval is revoked under this section with effect from or before that date, the Comptroller may make an assessment or additional assessment under section 74 on the person. [32/2019] (7) This section applies to an approval given under a prescribed section whether before, on or after 2 December 2019. [32/2019] (8) In this section — ( a ) a prescribed section is a section of the Act specified in the Fourth Schedule; ( b ) a tax incentive is any of the following: (i) an exemption from tax; (ii) a concessionary rate of tax; (iii) a deduction or an allowance; (iv) a reduction of the statutory income of a person; ( c ) a tax incentive that is an exemption from tax is applied to a person’s income if any income of the person becomes exempt from tax; ( d ) a tax incentive that is a concessionary rate of tax is applied to a person’s income if tax is levied on any income of the person at that rate; ( e ) a tax incentive that is a deduction or an allowance is applied to a person’s income if it is allowed or made for any expenditure in ascertaining the person’s chargeable income; and ( f ) a tax incentive that is a reduction of the statutory income of a person is applied to a person’s income if such reduction is made to the person’s statutory income. [32/2019]


document_id: ita-1947
provision_ref: s105S
chapter: PART 21 - MISCELLANEOUS
section: 105S
title: Conditions for application of tax incentive treated as conditions of approval
content:
105S. —(1) This section applies to each of the following approvals made before 2 December 2019: ( a ) an approval of a Finance and Treasury Centre of a company under section 43E for tax at a concessionary rate to be levied on the company’s income under regulations made under that section; ( b ) an approval of a person under section 43I, 43J, 43K, 43L, 43N, 43O, 43Q, 43R or 43S, for tax at a concessionary rate to be levied on the person’s income under that section or regulations made under that section, as the case may be. [32/2019] (2) For the purposes of section 105R, every condition imposed or specified before the date mentioned in subsection (1) under section 43G(2), 43P(2), 43Q(2), 43R(2), 43W(3), 43Y(2), 43Z(3), 43ZB(3), 43ZC(3) or 43ZD(3) of this Act as in force immediately before that date, in relation to a Finance and Treasury Centre or person, is treated as a condition imposed on the approval of the Finance and Treasury Centre or person (as the case may be) under the corresponding section mentioned in subsection (1). [32/2019] (3) In this section, “Finance and Treasury Centre” has the meaning given by section 43E. [32/2019]


document_id: ita-1947
provision_ref: s106
chapter: PART 21 - MISCELLANEOUS
section: 106
title: Powers to amend Schedules
content:
106. —(1) Parliament may, by resolution, add to, vary or revoke the whole or any part of any Schedule. (2) Parliament may, by resolution, exempt any person or class of persons from all or any of the provisions of this Act. (3) The Minister may, by order in the Gazette , amend, add to or revoke the whole or any part of the First, Fourth, Sixth, Seventh, Eighth, Ninth, Tenth, Eleventh and Twelfth Schedules. [45/2018; 32/2019; 41/2020] [Act 33 of 2022 wef 04/11/2022] [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
provision_ref: s107
chapter: PART 21 - MISCELLANEOUS
section: 107
title: Variable capital companies or VCCs
content:
107. —(1) For the purposes of this Act, and subject to the modifications in this section and the rules under subsection (30), a reference to a company in this Act and the subsidiary legislation made under it includes a VCC. [28/2019] (2) Accordingly, a reference to a body of persons (by reason of it being defined in section 2(1) as excluding a company) excludes a VCC. [28/2019] Chargeable or exempt income of umbrella VCC (3) Subject to the modifications in this section and the rules under subsection (30), a reference in this Act and the subsidiary legislation made under it to the chargeable income or exempt income of a person that is an umbrella VCC is to the total of the chargeable income or exempt income (as the case may be) of each of its sub‑funds. [28/2019] (4) For the purpose of determining the chargeable income or exempt income of a sub‑fund under subsection (3), the provisions of this Act and the subsidiary legislation made under it (as modified by subsection (1)) apply as if each sub‑fund were a VCC, with the following modifications: ( a ) a reference to a trade or business carried on by a VCC is to a trade or business carried on by the umbrella VCC in relation to the sub‑fund; ( b ) a reference to income derived or received by a VCC is to income derived or received by the umbrella VCC in relation to the sub‑fund (called in this section income of a sub‑fund); ( c ) a reference to any outgoing or expense incurred by a VCC in producing income is to either or both of the following (called in this section an expense of a sub‑fund): (i) any outgoing or expense incurred in producing income of the sub‑fund; (ii) the amount of any outgoing or expense allocated to the sub‑fund by the umbrella VCC in accordance with section 29(3) of the VCC Act; ( d ) a reference to any capital expenditure incurred by a VCC for the purpose of a trade or business is to either or both of the following (called in this section a capital expenditure of a sub‑fund): (i) any capital expenditure incurred for the purpose of a trade or business carried on by the umbrella VCC in relation to the sub‑fund; (ii) the amount of any capital expenditure allocated to the sub‑fund by the umbrella VCC in accordance with section 29(3) of the VCC Act; ( e ) a reference to any loss incurred by a VCC in carrying on a trade or business is to any loss incurred by the umbrella VCC in carrying on a trade or business in relation to the sub‑fund (called in this section a loss of a sub‑fund); ( f ) a reference to a donation made by a VCC is to a donation made by the umbrella VCC for the purpose of the sub‑fund (called in this section a donation of a sub‑fund); ( g ) a reference to a payment or distribution made to a VCC is to a payment or distribution made to the umbrella VCC for the sub‑fund; ( h ) a reference in sections 23, 37 and 37D to shareholders of a VCC is to holders of shares of the umbrella VCC in respect of the sub‑fund; ( i ) a sub‑fund is resident in Singapore if its umbrella VCC is resident in Singapore, and a sub‑fund is resident outside Singapore if its umbrella VCC is resident outside Singapore. [28/2019] (5) Subsection (4) does not apply to any provision of this Act that is replaced with another provision under this section for the purpose of subsection (3). [28/2019] (6) To avoid doubt — ( a ) the umbrella VCC is not entitled to any further deduction for any expense, capital expenditure, loss or donation of a sub‑fund taken into account in determining the chargeable income or exempt income of the sub‑fund; and ( b ) any expense, capital expenditure, loss or donation of a sub‑fund is not available for deduction against the income of another sub‑fund or any other income of the umbrella VCC. [28/2019] (7) Each part of the chargeable income of an umbrella VCC that is chargeable income of a sub‑fund is subject to tax at the rate to which that part would have been subject had the sub‑fund been a VCC. [28/2019] Segregated liabilities of sub‑funds (8) The amount of any tax attributable to any part of the chargeable income of an umbrella VCC that is chargeable income of a sub‑fund, together with any interest or penalty imposed under section 85(2) or 87 in respect of such amount, is considered (for the purpose of section 29 of the VCC Act) liability incurred by the umbrella VCC for the purpose of the sub‑fund. [28/2019] (9) Any fine or penalty imposed on, or composition sum that may be paid by, an umbrella VCC for an offence under this Act that is committed in respect of any information or other matter concerning a sub‑fund, is considered (for the purpose of section 29 of the VCC Act) liability incurred by the umbrella VCC for the purpose of the sub‑fund. [28/2019] (10) Any fine or penalty imposed on, or composition sum that may be paid by, an umbrella VCC for an offence under this Act and to which subsection (9) does not apply, is considered (for the purpose of section 29 of the VCC Act) liability incurred by the umbrella VCC for the purpose of all of its sub‑funds. [28/2019] Deductions not allowed (11) A VCC may not be allowed any deduction under sections 14A, 14B, 14C, 14D, 14E, 14EA, 14EB, 14F, 14G, 14H, 14I, 14J, 14K, 14L, 14M, 14MA, 14N, 14S, 14U, 14Z, 14ZG and 37O (including the subsidiary legislation made under them, where applicable) and accordingly may not be approved (where applicable) under them. [28/2019; 41/2020] [Act 30 of 2023 wef 30/10/2023] [Act 25 of 2025 wef 19/02/2025] [Act 25 of 2025 wef 08/12/2025] (12) Despite subsection (1), no transfer of any deduction may be made under section 37B — ( a ) by a VCC to any claimant company or VCC of the same group; or ( b ) by a transferor company to any VCC of the same group. [28/2019] Application of section 13G (12A) Section 13G and the regulations made under it apply for the purpose of determining the exempt income of a sub‑fund under subsection (3) as if it were an approved venture company under that section if the umbrella VCC of the sub‑fund is approved for the purpose of that section. [41/2020] Application of sections 13O and 13U (13) Section 13O and the regulations made under it apply for the purpose of determining the exempt income of a sub‑fund under subsection (3) as if it were an approved company under that section if the umbrella VCC of the sub‑fund is approved for the purpose of that section. [28/2019] (14) Where the relevant owner mentioned in section 13O(3) is an umbrella VCC, the amount of any financial penalty under that provision that it is liable for is considered (for the purpose of section 29 of the VCC Act) liability incurred by it for the purpose of its sub‑funds, and the amount of such liability in relation to each sub‑fund is computed in accordance with the formula where — ( a ) A is the total value of issued securities held by the umbrella VCC for the sub‑fund on the relevant day as defined in section 13O(8); ( b ) B is the total value of all the issued securities held by the umbrella VCC for all its sub‑funds on the relevant day as defined in section 13O(8); and ( c ) C is the amount of the penalty. [28/2019] (15) Section 13U and the regulations made under it apply for the purpose of determining the exempt income of a sub‑fund under subsection (3) as if it were — ( a ) an approved person under that section; ( b ) the approved master fund of an approved master fund‑SPV structure, master‑feeder fund‑SPV structure or master‑feeder fund structure under that section; or ( c ) an approved feeder fund of an approved master‑feeder fund‑SPV structure or master‑feeder fund structure under that section, if its umbrella VCC is approved by the Minister or an authorised body for the purpose of that section. [28/2019] [Act 41 of 2020 wef 06/12/2022] (16) The amount of any tax recoverable from the umbrella VCC under the regulations made under section 13U that is attributable to any income of a sub‑fund, is considered (for the purpose of section 29 of the VCC Act) liability incurred by the umbrella VCC for the purpose of the sub‑fund. [28/2019] Application of section 13W (17) Section 13W in Part 1 of the Third Schedule applies in place of section 13W for the purpose of determining the exempt income of a sub‑fund under subsection (3) from the disposal of — ( a ) ordinary shares or preference shares (or both) in a company (other than a VCC); or [Act 25 of 2025 wef 08/12/2025] ( b ) ordinary shares in a VCC (called in this subsection and subsection (18) VCC X ). [28/2019] (18) Where VCC X is an umbrella VCC, section 13W in Part 1 of the Third Schedule applies for the purpose of determining the exempt income of a sub‑fund under subsection (3) with the following further modifications: ( a ) the section is to be applied in relation to the disposal of ordinary shares of VCC X in respect of each sub‑fund as if VCC X only has that one sub‑fund; ( b ) accordingly, a reference in the section to the legal and beneficial ownership of any ordinary shares in a VCC is to the legal and beneficial ownership of ordinary shares in VCC X in respect of that sub‑fund. [28/2019] (18A) Section 13W(1A) applies for the purpose of determining the exempt income of a company (including a non‑umbrella VCC but excluding an umbrella VCC) from the disposal of shares in a VCC (whether or not an umbrella VCC) (called X ) with the following modifications: ( a ) all references to preference shares in X are omitted; ( b ) the reference in section 13W(1A)( b )(ii) to the paid‑up share capital of ordinary shares and preference shares in X is to the paid‑up share capital of ordinary shares in X . [Act 25 of 2025 wef 08/12/2025] (19) Section 13W applies for the purpose of determining the exempt income of a company (including a non‑umbrella VCC but excluding an umbrella VCC) from the disposal of ordinary shares in an umbrella VCC with the following modifications: ( a ) the section is to be applied in relation to the disposal of ordinary shares of the umbrella VCC in respect of each sub‑fund as if the umbrella VCC only has that one sub‑fund; ( b ) accordingly, a reference in that section to the legal and beneficial ownership of any ordinary shares in a VCC is to the legal and beneficial ownership of ordinary shares in the umbrella VCC in respect of that sub‑fund. [28/2019] (20) In subsections (17), (18) and (19), “ordinary share”, in relation to a VCC, means any share other than a share that carries only a right to any dividend which is — ( a ) of a fixed amount or at a fixed rate per cent of the value of the share; or ( b ) either — (i) where the VCC is a non‑umbrella VCC, of a fixed rate per cent of the profits of the non‑umbrella VCC; or (ii) where the VCC is an umbrella VCC, of a fixed rate per cent of the profits of the umbrella VCC in relation to the sub‑fund in respect of which the share was issued. [28/2019] (20A) For the purposes of subsection (17A) — “applicable accounting principles”, in relation to a company, means — ( a ) the accounting principles adopted by the company; or ( b ) if the company is not required to comply with any accounting principles in preparing its financial statements — the International Financial Reporting Standards; “preference shares”, in relation to a company, means only preference shares that are accounted for as equity by the company under the applicable accounting principles. [Act 25 of 2025 wef 08/12/2025] Application of sections 34D, 34E and 34F (21) Section 34D applies for the purpose of determining the chargeable income or exempt income of a sub‑fund under subsection (3), and section 34E applies for the recovery of any surcharge resulting from any adjustment by the Comptroller under section 34D as applied by this subsection, subject to the following modifications: ( a ) a sub‑fund is treated as a person; ( b ) a person is related to a sub‑fund if it is related to the sub‑fund in such manner as may be prescribed by rules made under section 7. [28/2019] (22) Any surcharge under section 34E as applied by subsection (21) is recoverable from the 


document_id: ita-1947
provision_ref: s108
chapter: PART 21 - MISCELLANEOUS
section: 108
title: Advance rulings
content:
108. —(1) The Comptroller may, on an application made by a person in accordance with Part 1 of the Seventh Schedule, make a ruling on any of the matters specified in that Part in accordance with that Part. (2) Part 1 of the Seventh Schedule applies to and in connection with an application under subsection (1) and any ruling made by the Comptroller under that subsection. (3) The fees specified in Part 2 of the Seventh Schedule are payable to and retained by the Authority in respect of any application under subsection (1). (4) The Authority may, in exceptional circumstances in its discretion, waive in whole or in part any fee payable by an applicant under subsection (3). (5) In this section, “Authority” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992.


document_id: itea-1992
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “Board” means the Board of Governors established under section 7(1); “Chairperson” means the Chairperson of the Board appointed under section 7(3); “Chief Executive Officer” means the Chief Executive Officer of the Institute, and includes any individual acting in that capacity; “commerce or industry” includes any trade, manufacturing or service industry, business or other related activity; “Deputy Chairperson” means the Deputy Chairperson of the Board appointed under section 7(4); “Institute” means the Institute of Technical Education, Singapore established under section 3; “member” means a member of the Board; “technical skills” means the skills acquired through technical education and training or other means for employment in commerce or industry; “Vocational and Industrial Training Board” means the Vocational and Industrial Training Board established under the repealed Vocational and Industrial Training Board Act (Cap. 345, 1985 Revised Edition). [5/2018]


document_id: itea-1992
provision_ref: s3
chapter: PART 2 - ESTABLISHMENT OF INSTITUTE
section: 3
title: Establishment of Institute
content:
3. An Institute called the Institute of Technical Education, Singapore is established, which is a body corporate with perpetual succession and a common seal and is by that name capable of — ( a ) suing and being sued; ( b ) acquiring, owning, holding or disposing of property, both movable and immovable; and ( c ) doing all such other acts as bodies corporate may lawfully do.


document_id: itea-1992
provision_ref: s4
chapter: PART 2 - ESTABLISHMENT OF INSTITUTE
section: 4
title: Common seal
content:
4. —(1) The Institute must have a common seal and the seal may be broken, changed, altered and made anew as the Institute thinks fit. (2) All deeds, documents and other instruments requiring the seal of the Institute must be sealed with the common seal of the Institute and every instrument to which the common seal is affixed must be signed by a member and must be countersigned by the Chief Executive Officer or by some other person duly authorised by the Board for that purpose, and the signing is sufficient evidence that the seal was duly and properly affixed and that the seal is the lawful seal of the Institute. (3) Section 11 of the Registration of Deeds Act 1988 does not apply to any instrument purporting to have been executed under subsection (2).


document_id: itea-1992
provision_ref: s5
chapter: PART 2 - ESTABLISHMENT OF INSTITUTE
section: 5
title: Functions
content:
5. The functions of the Institute include — ( a ) the provision and conduct of technical education and training, and further education programmes, for persons employed in or intending to be employed in commerce or industry; ( b ) the provision of consultancy services, and the accrediting of programmes and qualifications, for training and education in technical skills; and ( c ) cooperating and collaborating with the SkillsFuture Singapore Agency established by section 3 of the SkillsFuture Singapore Agency Act 2016, and the Workforce Singapore Agency established by section 3 of the Workforce Singapore Agency Act 2003, in the discharge of their respective functions under those Acts. [20/2016; 24/2016]


document_id: itea-1992
provision_ref: s6
chapter: PART 2 - ESTABLISHMENT OF INSTITUTE
section: 6
title: Powers
content:
6. —(1) The Institute may, for the purpose of discharging its functions — ( a ) provide for and regulate the holding of examinations, grant of awards, certificates and other qualifications for attainment of technical skills, competency and achievements; ( b ) establish facilities for the provision of training and education in technical skills; ( c ) collaborate with and assist any person in the provision and promotion of training and education in technical skills; ( d ) render professional advice and expertise and other consultancy services to any person involved in the provision and promotion of training and education in technical skills; ( e ) carry on any trade or business whether with other persons or by itself for the purpose of providing training to persons employed or intending to be employed in commerce or industry; ( f ) form or participate in the formation of companies having such objects as the Minister may approve; ( g ) acquire, hire, procure, construct, erect, develop, manufacture, operate, maintain and repair any property whether movable or immovable required by the Institute for the purposes of the Act; ( h ) with the approval of the Minister, dispose of, surrender or sell any immovable property; ( i ) levy and collect — (i) such fees, rates or charges for training and other services, use of facilities and conduct of activities; and (ii) such charges for the late payment thereof, as the Institute may consider expedient; [Act 4 of 2008 wef 01/04/2024] ( j ) solicit and receive donations and contributions from any source or raise funds by all lawful means; ( k ) give donations and contributions to any person or organisation; ( l ) regulate and provide for the welfare and discipline of employees and students of the Institute; ( m ) inspect, approve and register training institutions conducting or intending to conduct training courses in technical skills; ( n ) undertake surveys or carry out research about teaching and learning practices; ( o ) promote or undertake publicity in any form; and ( p ) do all other things incidental to, or necessary for, the attainment of its functions. [24/2016; S 461/2020] (2) In subsection (1)( f ), “company” — ( a ) has the meaning given by section 4(1) of the Companies Act 1967; and ( b ) includes a foreign company within the meaning of that Act. [S 461/2020]


document_id: itea-1992
provision_ref: s6A
chapter: PART 2 - ESTABLISHMENT OF INSTITUTE
section: 6A
title: Validation of collection of charge for late payment of fee, rate or charge
content:
6A. Every amount collected before the date of commencement of the Statutes (Miscellaneous Amendments) Act 2008 as, or purportedly as, a charge for the late payment of any fee, rate or charge referred to in section 6( i ) 1 shall be deemed to be and always to have been validly collected, and no legal proceedings shall lie or be instituted or maintained in any court of law on account of or in respect of any such collection. 1 Section 6( i ) is to be read as section 6(1)( i ) of the Institute of Technical Education Act 1992 as amended by S 461/2020. [Act 4 of 2008 wef 01/04/2024]


document_id: itea-1992
provision_ref: s7
chapter: PART 3 - CONSTITUTION AND PROCEEDINGS OF BOARD OF GOVERNORS
section: 7
title: Constitution of Board of Governors
content:
7. —(1) There is to be a Board of Governors of the Institute which is the executive body of the Institute and may exercise all the powers conferred on the Institute under this Act. (2) The Board consists of the following members: ( a ) a Chairperson; ( b ) the Chief Executive Officer; ( c ) such number of other members, not being less than 9 or more than 18 as the Minister may determine, representing the Government, employers and trade unions. (3) The Chairperson and other members are to be appointed by the Minister and, unless the Minister otherwise directs, hold office for a period of 3 years from the date of their respective appointments and are eligible for re‑appointment. (4) The Minister may appoint any member to be the Deputy Chairperson of the Board. (5) The Deputy Chairperson so appointed may, subject to any direction that the Chairperson may give, exercise all or any of the powers exercisable by the Chairperson under this Act. (6) The Minister may appoint a person to be a temporary member during the absence from Singapore, or incapacity owing to illness or otherwise, of a member. (7) The Minister may at any time revoke the appointment of a member without giving any reason. (8) A member may resign from his or her appointment at any time by giving written notice to the Minister.


document_id: itea-1992
provision_ref: s8
chapter: PART 3 - CONSTITUTION AND PROCEEDINGS OF BOARD OF GOVERNORS
section: 8
title: Salaries, fees and allowances payable to members
content:
8. There are to be paid to the members out of the funds of the Institute such salaries, fees and allowances as the Minister may determine.


document_id: itea-1992
provision_ref: s9
chapter: PART 3 - CONSTITUTION AND PROCEEDINGS OF BOARD OF GOVERNORS
section: 9
title: Vacation of office
content:
9. The office of a member is vacated if the member — ( a ) becomes mentally disordered and incapable of managing himself or herself or his or her affairs; ( b ) is adjudicated a bankrupt; ( c ) is convicted of an offence involving dishonesty or fraud; ( d ) fails to attend, without leave of the Board, 3 consecutive meetings of the Board; or ( e ) resigns from his or her office. [21/2008]


document_id: itea-1992
provision_ref: s10
chapter: PART 3 - CONSTITUTION AND PROCEEDINGS OF BOARD OF GOVERNORS
section: 10
title: Filling of vacancies
content:
10. —(1) If a vacancy occurs in the membership of the Board, the Minister may appoint any person to fill the vacancy and the person so appointed holds office for the unexpired period of the term of office of the member in whose place he or she is appointed. (2) Where the member in whose place a person is appointed under subsection (1) was a representative of a person or class of persons, the member so appointed must be a representative of the same person or class of persons.


document_id: itea-1992
provision_ref: s11
chapter: PART 3 - CONSTITUTION AND PROCEEDINGS OF BOARD OF GOVERNORS
section: 11
title: Meetings of Board
content:
11. —(1) The Chairperson must summon meetings as often as may be required. (2) At every meeting of the Board, one‑third of the number of members constitutes a quorum. (3) Decisions at meetings of the Board are to be adopted by a simple majority of the votes of the members present and voting, except that in the case of an equality of votes the Chairperson, or in his or her absence the Deputy Chairperson, has a casting vote. (4) The Chairperson, or in his or her absence the Deputy Chairperson, presides at meetings of the Board. (5) The Board is not precluded from holding a meeting or acting in any matter merely by reason of any vacancy in its membership. (6) Subject to the provisions of this Act and the Public Sector (Governance) Act 2018, the Board may make standing orders to regulate its own procedure and, in particular, the holding of meetings, the notice to be given of the meetings, the proceedings at the meetings, the keeping of minutes and the custody, production and inspection of the minutes. [5/2018] 12. [ Repealed by Act 5 of 2018 ]


document_id: itea-1992
provision_ref: s13
chapter: PART 3 - CONSTITUTION AND PROCEEDINGS OF BOARD OF GOVERNORS
section: 13
title: Validity of acts of members
content:
13. The acts of a member are valid despite any defect that may afterwards be discovered in the member’s appointment or qualifications.


document_id: itea-1992
provision_ref: s14
chapter: PART 3 - CONSTITUTION AND PROCEEDINGS OF BOARD OF GOVERNORS
section: 14
title: Directions by Minister
content:
14. —(1) The Minister may, after consulting the Board, give to the Institute any direction under section 5 of the Public Sector (Governance) Act 2018. [5/2018] (2) The Board must give the Minister such information or facilities for obtaining information with regard to the exercise of its powers and functions in such manner and at such times as the Minister may reasonably require.


document_id: itea-1992
provision_ref: s15
chapter: PART 3 - CONSTITUTION AND PROCEEDINGS OF BOARD OF GOVERNORS
section: 15
title: Appointment of committees and delegation of powers
content:
15. —(1) The Board may appoint any number of committees consisting of members or other persons or members and other persons for purposes that, in the opinion of the Board, would be better regulated and managed by means of those committees. (2) The Board may, subject to any conditions or restrictions that it thinks fit, delegate to any committee or the Chairperson or the Chief Executive Officer all or any of the powers, functions and duties by this Act vested in the Institute, and a power, function or duty so delegated may be exercised or performed by the committee or the Chairperson or the Chief Executive Officer (as the case may be) in the name and on behalf of the Institute. (3) The Board may, subject to any conditions or restrictions that it thinks fit, delegate to any employee of the Institute all or any of the powers, functions and duties by this Act vested in the Institute, and a power, function or duty so delegated may be exercised or performed by the employee in the name and on behalf of the Institute.


document_id: itea-1992
provision_ref: s16
chapter: PART 4 - TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES
section: 16
title: Transfer to Institute of assets and liabilities
content:
16. —(1) As from 1 April 1992, all lands, buildings and other properties, movable or immovable, rights, interests, privileges, obligations and liabilities vested in, belonging to or incurred by the Vocational and Industrial Training Board are transferred to and vest in the Institute without further assurance. (2) If any question arises as to which property, movable or immovable, has been transferred to and vested in the Institute under subsection (1), a certificate under the hand of the Minister is conclusive evidence of the vesting of that property in the Institute.


document_id: itea-1992
provision_ref: s17
chapter: PART 4 - TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES
section: 17
title: Existing contracts
content:
17. All deeds, bonds, agreements, instruments and working arrangements subsisting immediately before 1 April 1992 affecting the lands, buildings and other properties, movable or immovable, transferred under section 16 or any employee of the Vocational and Industrial Training Board transferred to the service of the Institute under section 19 are of full force and effect against or in favour of the Institute and enforceable as fully and effectually as if, instead of the Vocational and Industrial Training Board, the Institute had been named therein or had been a party thereto.


document_id: itea-1992
provision_ref: s18
chapter: PART 4 - TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES
section: 18
title: Pending proceedings
content:
18. Any proceedings or cause of action pending or existing immediately before 1 April 1992 by or against the Vocational and Industrial Training Board in respect of the lands, buildings and other properties, movable or immovable, transferred under section 16 and the rights, interests, obligations and liabilities in connection with or appertaining thereto may be continued and enforced by or against the Institute as it might have been by or against the Vocational and Industrial Training Board as if this Act had not been enacted.


document_id: itea-1992
provision_ref: s19
chapter: PART 4 - TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES
section: 19
title: Transfer of employees
content:
19. —(1) As from 1 April 1992, the persons employed by the Vocational and Industrial Training Board immediately before that date are transferred to the service of the Institute on terms no less favourable than those enjoyed by them immediately prior to their transfer. (2) Until the time that schemes and terms and conditions of service are drawn up by the Institute, the schemes and terms and conditions of service in the Vocational and Industrial Training Board continue to apply to every person transferred to the service of the Institute under subsection (1) as if the person were still in the service of that Board. (3) Where any person who is transferred to the service of the Institute under subsection (1) is a contributor under the Widows’ and Orphans’ Pension Act 1904, the person must for the purposes of that Act continue to make contributions under that Act as if the person had not been transferred to the service of the Institute; and for the purposes of that Act the person’s service with the Institute is deemed to be service with the Government and the Institute has the right to make deductions from the salary of that person to be paid as contributions under that Act. (4) Where any person who is transferred to the service of the Institute under subsection (1) was an employee of the Government transferred to the service of the Vocational and Industrial Training Board with the person’s pension benefits in respect of that employment preserved, the Government is liable to pay to the Institute the portion of any pension benefits payable on the person’s retirement that the same bears to the proportion which the aggregate amount of the person’s pensionable emoluments during the person’s service with the Government bears to the aggregate amount of the person’s pensionable emoluments during the person’s service under the Government, the former Industrial Training Board, the Vocational and Industrial Training Board and the Institute. 20. [ Omitted as spent ] 21. [ Omitted as spent ]


document_id: itea-1992
provision_ref: s22
chapter: PART 5 - PROVISIONS RELATING TO STAFF
section: 22
title: Chief Executive Officer
content:
22. —(1) There must be a Chief Executive Officer of the Institute, whose appointment, removal, discipline and promotion must be in accordance with the Public Sector (Governance) Act 2018. [5/2018] (2) The Board may, subject to the Public Sector (Governance) Act 2018, appoint an individual to act temporarily as the Chief Executive Officer during any period, or during all periods, when the Chief Executive Officer — ( a ) is absent from duty or Singapore; or ( b ) is, for any reason, unable to perform the duties of the office. [5/2018]


document_id: itea-1992
provision_ref: s23
chapter: PART 5 - PROVISIONS RELATING TO STAFF
section: 23
title: Employment of staff
content:
23. The Institute may, subject to the Public Sector (Governance) Act 2018, appoint and employ, on the terms and conditions determined by the Institute, such other officers, employees, consultants and agents as may be necessary for the effective performance of its functions. [5/2018]


document_id: itea-1992
provision_ref: s24
chapter: PART 5 - PROVISIONS RELATING TO STAFF
section: 24
title: Protection from personal liability
content:
24. No suit or other legal proceedings shall lie against any member or any employee of the Institute or other person acting under the direction of the Institute for anything which is in good faith done or intended to be done in the execution or purported execution of this Act. 25. [ Repealed by Act 5 of 2018 ]


document_id: itea-1992
provision_ref: s26
chapter: PART 6 - FINANCIAL PROVISIONS
section: 26
title: Financial year
content:
26. The financial year of the Institute begins on 1 April of each year and ends on 31 March of the succeeding year.


document_id: itea-1992
provision_ref: s27
chapter: PART 6 - FINANCIAL PROVISIONS
section: 27
title: Grants
content:
27. For the purpose of enabling the Institute to carry out its functions under this Act, the Minister may make grants‑in‑aid to the Institute out of moneys to be provided by Parliament.


document_id: itea-1992
provision_ref: s28
chapter: PART 6 - FINANCIAL PROVISIONS
section: 28
title: Loans
content:
28. The Institute may, for the purposes of this Act, raise loans from the Government or, with the consent of the Minister, from any source.


document_id: itea-1992
provision_ref: s28A
chapter: PART 6 - FINANCIAL PROVISIONS
section: 28A
title: Issue of shares, etc.
content:
28A. As a consequence of the vesting of any property, rights or liabilities of the Government in the Institute under this Act, or of any capital injection or other investment by the Government in the Institute in accordance with any written law, the Institute must issue such shares or other securities to the Minister for Finance as that Minister may direct. [5/2002]


document_id: itea-1992
provision_ref: s29
chapter: PART 6 - FINANCIAL PROVISIONS
section: 29
title: Power of investment
content:
29. The Institute may invest its moneys in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965. [45/2004] 30. [ Repealed by Act 5 of 2018 ] 31. [ Repealed by Act 5 of 2018 ] 32. [ Repealed by Act 5 of 2018 ] 33. [ Repealed by Act 5 of 2018 ] 34. [ Repealed by Act 5 of 2018 ]


document_id: itea-1992
provision_ref: s35
chapter: PART 7 - MISCELLANEOUS
section: 35
title: Symbol of Institute
content:
35. —(1) The Institute has the exclusive right to the use of such symbol, design or representation as it may select or devise in connection with its activities or affairs. (2) Any person or body corporate who uses a symbol, design or representation identical with that of the Institute or which so resembles the symbol, design or representation of the Institute as to deceive or cause confusion or to be likely to deceive or cause confusion shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.


document_id: itea-1992
provision_ref: s36
chapter: PART 7 - MISCELLANEOUS
section: 36
title: Titles of certificates issued by Institute
content:
36. —(1) The Institute has the exclusive right in the form and presentation of its titles of certificates or other qualifications issued by the Institute to any person who attains the standard set by the Institute. (2) Any person who issues or uses, or causes or permits the use of, titles of certificates or other qualifications identical with those of the Institute shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.


document_id: itea-1992
provision_ref: s37
chapter: PART 7 - MISCELLANEOUS
section: 37
title: Compulsory insurance
content:
37. The Institute may require any person who attends any course or avails himself or herself of any facility provided or approved by the Institute under this Act to be insured against personal injuries and loss of life.


document_id: itea-1992
provision_ref: s38
chapter: PART 7 - MISCELLANEOUS
section: 38
title: Accidents happening to employees during training provided or approved by Institute
content:
38. —(1) In relation to accidents happening to employees (within the meaning given by the Work Injury Compensation Act 2019 or the Work Injury Compensation Act (Cap. 354, 2009 Revised Edition) repealed by that Act) who attend courses or avail themselves of the facilities provided or approved by the Institute, that Act has effect subject to subsection (2). [5/2008; 27/2019] (2) For the purposes of the Work Injury Compensation Act 2019 or the Work Injury Compensation Act (Cap. 354, 2009 Revised Edition) repealed by that Act, any act done by an employee for the purposes of and in connection with his or her training referred to in subsection (1) is, if it is not done for the purposes of and in connection with his or her employer’s trade or business, deemed to be so done. [5/2008; 27/2019]


document_id: itea-1992
provision_ref: s39
chapter: PART 7 - MISCELLANEOUS
section: 39
title: Power to obtain information from employers
content:
39. —(1) The Chief Executive Officer may require employers in commerce or industry to furnish such returns and other information and to keep such records and produce them for examination as appear to the Chief Executive Officer to be necessary for the purposes of this Act. (2) Subject to subsection (3), returns and other information furnished pursuant to subsection (1) and any information obtained on an examination made pursuant to subsection (1) must not, without the consent of the employer to whose business the returns or information relate, be disclosed otherwise than to — ( a ) the Institute or a committee appointed by the Institute; ( b ) an officer of the Institute or of the committee; or ( c ) any person entitled to take part in the proceedings of the Institute. (3) Subsection (2) does not apply to — ( a ) the disclosure of returns or information in the form of a summary of similar returns or information furnished by or obtained from a number of employers, if the summary is so framed as not to enable particulars relating to any individual business to be ascertained from it; or ( b ) any disclosure of information made for the purposes of any legal proceedings pursuant to this Act or any criminal proceedings, whether pursuant to this Act or not, or for the purposes of any report of those proceedings. (4) A certificate purporting to be issued by or on behalf of the Chief Executive Officer and stating that he or she has approved any kind of information, return or record for the purposes of subsection (2) is, in any legal proceedings, evidence of the facts stated in the certificate. (5) Any person who fails to comply with any requirement made under subsection (1) 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 second or subsequent conviction, to a fine not exceeding $2,000. (6) Any person who — ( a ) knowingly or recklessly furnishes, pursuant to any requirement made under subsection (1), any return or other information which is false in a material particular; ( b ) wilfully makes a false entry in any record required to be produced under subsection (1) or, with intent to deceive, makes use of any such entry which the person knows to be false; or ( c ) discloses any information in contravention of subsection (2), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.


document_id: itea-1992
provision_ref: s40
chapter: PART 7 - MISCELLANEOUS
section: 40
title: Obstructing officers of Institute
content:
40. Any person who obstructs or hinders any officer, employee or agent of the Institute acting in the discharge of his or her duty under this Act or any regulations made under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.


document_id: itea-1992
provision_ref: s41
chapter: PART 7 - MISCELLANEOUS
section: 41
title: Proceedings conducted by employees of Institute
content:
41. Proceedings in respect of any offence under this Act or any regulations made under this Act may, with the authorisation of the Public Prosecutor, be conducted by an employee of the Institute. [15/2010]


document_id: itea-1992
provision_ref: s42
chapter: PART 7 - MISCELLANEOUS
section: 42
title: Consent of Public Prosecutor
content:
42. No prosecution in respect of any offence under this Act or any regulations made under this Act may be instituted except by or with the consent of the Public Prosecutor. [15/2010]


document_id: itea-1992
provision_ref: s43
chapter: PART 7 - MISCELLANEOUS
section: 43
title: Offence by body corporate
content:
43. Where an offence under this Act or any regulations made under this Act is committed by a body corporate and it is proved to have been committed with the consent or connivance of, or to be attributable to any act or default on the part of, any director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he or she, as well as the body corporate, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.


document_id: itea-1992
provision_ref: s44
chapter: PART 7 - MISCELLANEOUS
section: 44
title: Regulations
content:
44. —(1) The Institute may, with the approval of the Minister, make any regulations necessary for carrying into effect the provisions of this Act. (2) Without limiting subsection (1), the Institute may make regulations for all or any of the following matters: ( a ) the collection of fees, rates or charges and the award of scholarships and other financial assistance to persons attending training and education in technical skills; ( b ) the registration of apprentices and the conduct and supervision and regulation of apprenticeship programmes and schemes; ( c ) the appointment, promotion, conduct, disciplinary control, dismissal and termination of service of employees of the Institute. [24/2016]


document_id: itea-1992
provision_ref: s45
chapter: PART 7 - MISCELLANEOUS
section: 45
title: Transitional provisions
content:
45. —(1) Any document or thing done under any provision of the repealed Vocational and Industrial Training Board Act (Cap. 345, 1985 Revised Edition), and every such document or thing so far as it is subsisting or in force on 1 April 1992 continues and has effect as if it had been made or done under the corresponding provisions of this Act. (2) As from 1 April 1992, all references in any written law to the Vocational and Industrial Training Board are references to the Institute of Technical Education, Singapore.


document_id: jprra-1960
provision_ref: s2
section: 2
title: Restriction on publication of reports
content:
2. —(1) It shall not be lawful to print or publish, or cause or procure to be printed or published — ( a ) in relation to any judicial proceedings any indecent matter or indecent medical, surgical or physiological details being matter or details the publication of which would be calculated to injure public morals; or ( b ) in relation to any judicial proceedings for divorce, dissolution of marriage, nullity of marriage, judicial separation or restitution of conjugal rights, any particulars other than the following: (i) the names, addresses and occupations of the parties and witnesses; (ii) a concise statement of the charges, the defences and countercharges in support of which evidence has been given; (iii) submissions on any point of law arising in the course of the proceedings and the decision of the court on the submissions; (iv) the decision of the court and any observations made by the court in giving that decision. (2) Nothing in subsection (1)( b ) shall be held to permit the publication of anything contrary to subsection (1)( a ).


document_id: jprra-1960
provision_ref: s3
section: 3
title: Penalty
content:
3. Any person who acts in contravention of section 2 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: Provided that no person, other than the proprietor, editor, printer or publisher, shall be liable to be convicted under this Act.


document_id: jprra-1960
provision_ref: s4
section: 4
title: Consent of Public Prosecutor
content:
4. No prosecution for an offence under this Act shall be commenced without the consent of the Public Prosecutor.


document_id: jprra-1960
provision_ref: s5
section: 5
title: Saving
content:
5. Nothing in this Act shall apply to — ( a ) the printing of any pleading, transcript of evidence or other document for use in connection with any judicial proceedings or the communication thereof to persons concerned in the proceedings; ( b ) the printing or publishing of any notice or report in pursuance of the directions of the court; or ( c ) the printing or publishing of any matter in any separate volume or part of any bona fide series of law reports which do not form part of any other publication and consists solely of reports of proceedings in courts of law, or in any publication of a technical character bona fide intended for circulation among members of the legal or medical profession.


document_id: jra-1994
provision_ref: s1A
section: 1A
title: Interpretation
content:
1A. In this Act, unless the context otherwise requires — “annual pensionable salary”, in relation to a holder of any judicial office, means the emoluments of the holder, the whole or any part of which count — ( a ) for a pension in accordance with the Pensions Act 1956 if the holder is appointed to any judicial office before 1 January 2015; or ( b ) for a gratuity in accordance with this Act if the holder is first appointed to any judicial office on or after 1 January 2015; “judicial office” means the office of the Chief Justice, a Justice of the Court of Appeal, a Judge of the Appellate Division or a Judge of the High Court. [38/2014; 39/2019]


document_id: jra-1994
provision_ref: s2
section: 2
title: Remuneration of Judges
content:
2. —(1) There must be paid to the Chief Justice, every Justice of the Court of Appeal, every Judge of the Appellate Division and every Judge of the High Court such annual pensionable salaries as the Minister may, from time to time by order in the Gazette , determine. [39/2019] (2) A Supreme Court Judge has to receive, in addition to his or her salary, such pensionable and non-pensionable allowances and privileges as the Minister may determine, which must not be less than such pensionable and non-pensionable allowances and privileges as a public officer receiving the same pensionable salary would receive. [39/2019] (3) Any salary or allowance payable to a Supreme Court Judge under this section — ( a ) commences from the date of appointment, but subject to the fulfilment of any condition on which the allowance is payable; ( b ) accrues from day to day; and ( c ) is payable monthly on the last day of each month or on such other day in each month as the Minister for Finance may from time to time determine. [39/2019] (4) Any order made under subsection (1) must be presented to Parliament as soon as possible after publication in the Gazette .


document_id: jra-1994
provision_ref: s3
section: 3
title: Saving
content:
3. Section 2(2)( b ) of the repealed Judges’ Remuneration Act (Cap. 147, 1985 Revised Edition) continues to apply to a Judge of the Supreme Court appointed before 1 September 1994.


document_id: jra-1994
provision_ref: s4
section: 4
title: Gratuity upon retirement or death while holding judicial office
content:
4. —(1) An individual — ( a ) who holds a judicial office; and ( b ) who retires from that office on attaining 65 years of age or in such other circumstances as may be prescribed, may, on retirement, be granted by the President, in respect of each complete month of the individual’s reckonable service which is unbroken, a gratuity determined in accordance with a rate prescribed in regulations subject to such limit as may be prescribed in those regulations. [38/2014] (2) Where at any time after 1 January 2015, an individual dies while holding any judicial office, there may be paid to such of the deceased’s dependants as the President may think fit or, if there are no dependants, to the legal personal representatives of the deceased, a death gratuity determined in accordance with regulations. [38/2014] (3) It is lawful for the President to make regulations for the granting of gratuities to individuals who have held judicial office or to their legal personal representatives or dependants, and for such other matters as may be necessary or expedient to give effect to this section. [38/2014] (4) A gratuity granted under this section — ( a ) is not assignable or transferable, except for the purpose of satisfying — (i) a debt due to the Government; or (ii) an order of any court for the payment of periodical sums of money towards the maintenance of the spouse or former spouse or minor child, whether legitimate or not, of the individual to whom the gratuity has been granted; and ( b ) is not liable to be attached, sequestered or levied upon for or in respect of any debt or claim except a debt due to the Government. [38/2014] (5) To avoid doubt, no holder of a judicial office has an absolute right to compensation for past services or to any gratuity under this section. [38/2014] (6) There is charged on and paid out of the Consolidated Fund all sums of money as may from time to time be granted by way of gratuity or death gratuity in accordance with this Act. [38/2014] (7) In this section, “reckonable service” means — ( a ) service in one or more judicial offices; ( b ) service as a Judicial Commissioner if, and only if, it immediately precedes appointment to a judicial office without any break; or ( c ) such other service in the Government (except as a Senior Judge or an International Judge) that regulations under this section prescribe to be reckonable for the purposes of a gratuity or death gratuity under this section, if, and only if, that other service immediately precedes appointment to a judicial office without any break. [38/2014; 39/2019] (8) This section applies only to an individual who is first appointed to any judicial office on or after 1 January 2015. [38/2014]


document_id: jso-1878
provision_ref: s2
section: 2
title: Certain trustees may sell and convey land
content:
2. The said Joshua Raphael Joshua, Ezra Abraham Solomon, Salleh Menasseh, Menasseh Meyer, Reuben Meyer, Sassoon Aaron Gubbay, and David Aaron Gubbay as trustees of the Jewish Synagogue of Singapore, or the survivors of them, or any 2 or more of such surviving trustees, who are for the time being resident within the Colony may sell and dispose of the said piece or parcel of land comprised in and demised by the hereinbefore recited indenture of lease made between the late Government of these Settlements of the one part, and Joseph Dewk Cohen, Nassim Joseph Ezra and Ezra Ezra Ezekiel of the other part, dated 1 September 1841, and also all erections and buildings which have been erected, and are now standing on the said premises, with power also to execute assurances, give effectual receipts for the purchase money, and do all other acts and things for completing such sale as they, or the survivors of them, or any 2 or more of such survivors, think proper.


document_id: jso-1878
provision_ref: s3
section: 3
title: Proceeds of sale to be applied to purchase other land and to building a synagogue
content:
3. —(1) The moneys to arise from such sale, after deducting the cost and expenses attending the sale or otherwise incurred in relation thereto, shall be paid to the trustees, or continuing acting trustees for the time being, of the said synagogue as hereinbefore mentioned for the purpose of acquiring land, and erecting and building on such land as is acquired for that purpose, or any part thereof, a new synagogue or place of worship for the use of the members of the Jewish community in Singapore. (2) Such moneys shall be applied by such trustees to the purchase of such land and the building of such synagogue, and to no other purpose. To be held in trust (3) The said land and the building when erected shall be held subject to the trust set out in this Ordinance.


document_id: jso-1878
provision_ref: s4
section: 4
title: Purchaser discharged by trustees’ receipts
content:
4. The receipts for the purchase money given by the persons exercising the power of sale hereby conferred shall be sufficient discharges to the purchasers who shall not be bound to see to the application of such purchase money.


document_id: jso-1878
provision_ref: s5
section: 5
title: Land purchased to be held in trust for Jewish community
content:
5. —(1) The land so to be purchased by the said trustees for the purpose of having erected thereon a synagogue for the use of the Jewish community of Singapore shall be held by the said trustees and their successors in office as trustees for the use of the Jewish community of Singapore for the purpose of erecting and maintaining thereon a suitable synagogue or place of Divine worship according to the Jewish form. When to be forfeited (2) So soon as the said piece of land ceases to be used for such purpose it shall ipso facto revert to the Government. [7/97]


document_id: jso-1878
provision_ref: s6
section: 6
title: Conveyance to state trust
content:
6. The conveyance to the trustees of any lands to be paid for by them out of the proceeds of the land in this Ordinance authorised to be sold shall express that the said lands are conveyed to, and are to be held by them subject to the trust and condition set out in this Ordinance.


document_id: jso-1878
provision_ref: s7
section: 7
title: Style of trustees
content:
7. —(1) The said trustees may be styled the “Trustees of the Jewish Synagogue at Singapore”, and they or the remaining trustees, being not less than 3, may at any time appoint new trustees to take the place of such trustees as have died, or left the Colony, or declined further to act. New trustees (2) In the event of the number of trustees at any time falling below 3, the General Division of the High Court, on an originating application made by the remaining trustees or by any of the members of the Jewish community, may appoint suitable persons being members of the Jewish community residing in Singapore to be trustees under this Ordinance. [42/2005; 40/2019] [Act 25 of 2021 wef 01/04/2022]


document_id: jso-1878
provision_ref: s8
section: 8
title: Property to vest without assignment
content:
8. The property of the said trust, including the land, building, fixtures, furniture and other movable property belonging to the synagogue for the purpose of Divine worship shall be held to vest in the Trustees of the Jewish Synagogue at Singapore for the time being without transfer or assignment from trustees to trustees.


document_id: jtca-1968
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “Chairperson” means the Chairperson of the Corporation appointed under section 4; “chief executive officer” means the chief executive of the Corporation, and includes any individual acting in that capacity; “common property” means so much of the developed land and all parts of the building as are not comprised in the flats in a building; “Corporation” means the Jurong Town Corporation established under section 3; “developed land” means any land of the Corporation upon which a building has been erected; “financial year” means a period of 12 months beginning on 1 April in each year and ending on 31 March in the following year; “flat” means a horizontal stratum of a building or part thereof, whether the stratum is on one or more levels or is partially or wholly below the surface of the ground, which is used or intended to be used as a complete and separate unit for the purpose of human habitation or business or for any other purpose; “industrial property” means — ( a ) any building or other premises permitted by or under the Planning Act 1998 or any other written law for use solely for an industrial purpose, or for mixed purposes the predominant purpose of which is an industrial purpose; ( b ) any building or other premises used solely for an industrial purpose, or for mixed purposes the predominant purpose of which is an industrial purpose, being a use to which the building or premises were put on 1 February 1960, and the building or premises have not been put to any other use since that date; or ( c ) any land zoned in the Master Plan (within the meaning of section 6 of the Planning Act 1998) solely for an industrial purpose, or for mixed purposes the predominant purpose of which is an industrial purpose; “industrial purpose” means — ( a ) general industry, such as the manufacturing, altering, repairing, ornamenting, finishing, cleaning, washing, laundry, packing, canning, adapting, breaking up or demolishing of any article or part of it, the getting, processing or treatment of minerals, or the manufacturing or packing of goods or foodstuff, whether or not the processes carried on are dangerous or offensive; ( b ) light industry where the processes in paragraph ( a ) or the machinery installed for those processes are such as can be carried on or installed in any residential area without detriment to the amenity of the area by reason of noise, vibration, smell, fumes, smoke, soot, ash, dust or grit and are not dangerous or offensive; ( c ) warehousing, storage of goods or foodstuff, or freight and logistics operations; ( d ) research and development activities, business park activities or science park activities; or ( e ) any other activity of an industrial nature that the Minister may, by notification in the Gazette , specify to be an industrial purpose; “Inland Revenue Authority of Singapore” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act 1992; “lease” includes an agreement for a lease; “officer” includes the Chairperson, members and employees of the Corporation; “owner”, in relation to immovable property, includes a person who has purchased a leasehold interest in any property sold by the Corporation and also includes a purchaser under an agreement for lease; “Urban Redevelopment Authority” means the Urban Redevelopment Authority established under the Urban Redevelopment Authority Act 1989. [20/2013; 34/2017; 5/2018]


document_id: jtca-1968
provision_ref: s3
chapter: PART 2 - ESTABLISHMENT AND INCORPORATION
section: 3
title: Establishment of Jurong Town Corporation
content:
3. —(1) A body called the Jurong Town Corporation is established. (2) The Corporation is a body corporate with perpetual succession and a common seal with power, subject to the provisions of this Act, to acquire, hold or dispose of property, both movable and immovable, to enter into contracts, to sue and be sued in its corporate name and to perform any other acts that bodies corporate may by law perform.


document_id: jtca-1968
provision_ref: s4
chapter: PART 2 - ESTABLISHMENT AND INCORPORATION
section: 4
title: Chairperson of Corporation
content:
4. The Minister, with the President’s concurrence under Article 22A(1)( b ) of the Constitution, must appoint a Chairperson of the Corporation who holds office, subject to the provisions of this Act, for such period and on such terms as the Minister may determine.


document_id: jtca-1968
provision_ref: s5
chapter: PART 2 - ESTABLISHMENT AND INCORPORATION
section: 5
title: Constitution of Corporation
content:
5. —(1) The Corporation consists of — ( a ) a Chairperson; and ( b ) not fewer than 4 and not more than 14 other members to be appointed by the Minister with the President’s concurrence under Article 22A(1)( b ) of the Constitution. [20/2013] (2) The Minister may, with the President’s concurrence, appoint one of the members of the Corporation as Deputy Chairperson. (3) The quorum at all meetings of the Corporation is 4 or one‑third of the total number of members in office, whichever is the higher. [20/2013] (4) The Chairperson or any officer authorised by him or her to act on his or her behalf may call a meeting of the Corporation at least once in every 2 months or as often as the Chairperson thinks fit. (5) The members of the Corporation, other than the Chairperson, hold office for a period of 3 years or for such shorter period as the Minister may in any case determine unless their appointment is revoked by the Minister under subsection (10) or unless they resign during their period of office. (6) If for any reason the Chairperson is absent or unable to act or the office of Chairperson is vacant, the Deputy Chairperson or, in the absence of both the Chairperson and the Deputy Chairperson, any member of the Corporation duly appointed by the members present at any meeting of the Corporation may exercise all or any of the powers conferred, or perform all or any of the duties imposed, on the Chairperson under this Act. (7) The Chairperson or the person lawfully acting as Chairperson at any meeting of the Corporation has an original as well as a casting vote. (8) A member of the Corporation must not, at any meeting of the Corporation, participate in any discussion relating to, and must not vote in respect of, any business in which the member is interested, and if the member does so the member’s vote must not be counted nor is the member counted in the quorum present at such meeting. (9) The members of the Corporation must be paid out of the funds of the Corporation such salaries, fees or allowances as the President may determine. (10) The Minister may, with the President’s concurrence under Article 22A(1)( b ) of the Constitution, at any time revoke the appointment of the Chairperson, the Deputy Chairperson or any other member of the Corporation.


document_id: jtca-1968
provision_ref: s6
chapter: PART 2 - ESTABLISHMENT AND INCORPORATION
section: 6
title: Direction by Minister
content:
6. —(1) The Minister may give to the Corporation any direction under section 5 of the Public Sector (Governance) Act 2018. [5/2018] (2) The Corporation must furnish the Minister with such information with respect to its property and activities as the Minister may require.


document_id: jtca-1968
provision_ref: s7
chapter: PART 2 - ESTABLISHMENT AND INCORPORATION
section: 7
title: Chief executive officer, officers and employees, etc.
content:
7. —(1) There must be a chief executive officer of the Corporation, whose appointment, removal, discipline and promotion must be in accordance with the Public Sector (Governance) Act 2018 and Article 22A of the Constitution. [5/2018] (2) The Corporation may, subject to the Public Sector (Governance) Act 2018 and Article 22A of the Constitution, appoint an individual to act temporarily as the chief executive officer during any period, or during all periods, when the chief executive officer — ( a ) is absent from duty or Singapore; or ( b ) is, for any reason, unable to perform the duties of the office. [5/2018] (3) The Corporation may, subject to the Public Sector (Governance) Act 2018, appoint and employ, on such terms and conditions as it may determine, any other officers, employees, consultants and agents as may be necessary for the effective performance of its functions. [5/2018]


document_id: jtca-1968
provision_ref: s8
chapter: PART 2 - ESTABLISHMENT AND INCORPORATION
section: 8
title: Appointment of committees and delegation of powers
content:
8. —(1) The Corporation may appoint from among its own members or other persons who are not members of the Corporation any number of committees that it thinks fit consisting of members or other persons or members and other persons for purposes which, in the opinion of the Corporation, would be better regulated and managed by means of those committees. (2) The Corporation may, subject to any conditions or restrictions that it thinks fit, delegate to any such committee or the Chairperson all or any of the powers, functions and duties by this Act vested in the Corporation, except the power to borrow money or to raise loans by the issue of bonds and debentures; and any power, function or duty so delegated may be exercised or performed by that committee or the Chairperson in the name and on behalf of the Corporation. (3) The Corporation may, subject to any conditions or restrictions that it thinks fit, delegate to any employee of the Corporation all or any of the powers, functions and duties by this Act vested in the Corporation, except the power to borrow money or to raise loans; and any power, function or duty so delegated may be exercised or performed by the employee in the name and on behalf of the Corporation.


document_id: jtca-1968
provision_ref: s9
chapter: PART 2 - ESTABLISHMENT AND INCORPORATION
section: 9
title: Protection from personal liability
content:
9. —(1) No matter or thing done and no contract of any kind entered into by the Corporation and no matter or thing done by any member or employee of the Corporation or any other person acting under the direction of the Corporation shall, if the matter or thing was done or the contract was entered into bona fide for the purpose of executing the provisions of this Act, subject the member or employee or any other person acting under the direction of the Corporation personally to any action, liability, claim or demand in respect thereof. (2) Any expense incurred by the Corporation or any member, employee or other person so acting under the direction of the Corporation must be borne by and repaid out of the funds of the Corporation. 10. [ Repealed by Act 5 of 2018 ]


document_id: jtca-1968
provision_ref: s11
chapter: PART 3 - PROVISIONS RELATING TO CORPORATION
section: 11
title: Provision of working capital
content:
11. For the purpose of enabling the Corporation to carry out its objects and to defray expenditure properly chargeable to capital account, including defraying initial expenses, and for the provision of working capital, the Minister may authorise payment to the Corporation of such sums as the Minister may determine.


document_id: jtca-1968
provision_ref: s12
chapter: PART 3 - PROVISIONS RELATING TO CORPORATION
section: 12
title: Functions and powers of Corporation
content:
12. —(1) The functions of the Corporation are — ( a ) to develop and manage sites, parks, estates, townships and other premises for industries and businesses in Singapore or elsewhere; ( b ) to provide facilities to enhance the operations of industries and businesses including social amenities for the advancement and the wellbeing of persons living and working in those sites, parks, estates and townships or otherwise; ( c ) to participate in overseas ventures and developments which the Corporation has the expertise to engage or undertake in; and ( d ) to collect, compile and analyse information of a statistical nature relating to industrial property in Singapore, and to publish and disseminate the results of any such compilation or analysis or abstracts of those results. [20/2013] (2) In addition to the functions and duties imposed by this section, the Corporation may undertake any other functions and duties that the Minister may, by notification in the Gazette , assign to the Corporation and in so doing, the Corporation is deemed to be fulfilling the purposes of this Act, and the provisions of this Act apply to the Corporation in respect of those functions and duties. [20/2013] (3) Nothing in subsection (1) or (2) is to be construed as imposing on the Corporation, directly or indirectly, any form of duty or liability enforceable by proceedings before any court to which it would not otherwise be subject. [20/2013] (4) The Corporation has power to do anything for the purpose of discharging its functions under this Act or which is incidental or conducive to the discharge of those functions and, in particular, may — ( a ) act in combination or association with other persons or organisations for the discharge of any of its functions; ( b ) promote the carrying on of any activities for the discharge of its functions by other persons or organisations; ( c ) purchase, acquire or lease any land and premises required for the purpose of the discharge of its functions under this Act; ( d ) sell or lease land and premises for the purpose of the discharge of its functions under this Act upon terms that the Corporation may determine; ( e ) provide technical, managerial and other specialist services for industrial, business and other development, and build up a corps of engineering, managerial and other specialist staff to provide such services; ( f ) prepare and execute proposals, plans and projects for the erection, conversion, improvement and extension of any building for sale, lease, rental or other purpose; ( g ) provide and maintain housing accommodation including convalescent or holiday houses for employees of the Corporation, provide and maintain for those employees clubs and playing fields and provide educational facilities for them; ( h ) grant loans to employees or to act as guarantor for loans taken by them, to enable them to purchase their own houses, furniture, fittings, home appliances and vehicles; ( i ) award scholarships or give loans to employees to obtain professional, technical or other training; ( j ) sell or lease flats, houses or other living accommodation and land for the housing of persons living and working in industrial and business sites, parks, estates and townships; ( k ) provide loans on mortgage at such interest as may be prescribed to enable persons, other than employees of the Corporation, to purchase any flat, house or building which is used or intended to be used solely for the purpose of human habitation; ( l ) with the Minister’s written approval, form or participate in the formation of a company or companies or enter into any joint venture or partnership in Singapore or elsewhere; ( m ) with the Minister’s written approval, grant loans to any company in which the Corporation or any of its subsidiary companies holds any shares; ( n ) with the written approval of the Minister and the President, guarantee the repayment of loans given to any company in which the Corporation or any of its subsidiary companies holds any shares; and ( o ) provide and maintain adequate and efficient port services and facilities in Jurong Port.


document_id: jtca-1968
provision_ref: s13
chapter: PART 3 - PROVISIONS RELATING TO CORPORATION
section: 13
title: Borrowing powers
content:
13. —(1) The Corporation may for the purposes of this Act raise loans — ( a ) from the Government; ( b ) with the Minister’s approval and subject to the provisions of any written law, by any of the methods set out in section 14; or ( c ) from any other source directed by the Minister. (2) The Corporation must pay interest on those loans at such rate and at such times, and must make such provisions for the mode and time or times of repayment of principal as may be approved by the Minister. (3) The Corporation may borrow by way of temporary loan or overdraft from a bank or otherwise any sum which it may temporarily require — ( a ) for the purpose of defraying expenses pending the receipt of revenues receivable by it in respect of the period of account in which those expenses are chargeable; or ( b ) for the purpose of defraying, pending the receipt of money due in respect of any loan authorised to be raised under subsection (1), expenses intended to be defrayed by that loan. (4) Bonds and debentures of the Corporation issued before 1 October 1994 are guaranteed by the Government as to the repayment of principal and the payment of interest at the rate approved by the Minister. (5) Bonds and debentures of the Corporation issued on or after 1 October 1994 are guaranteed by the Government as to the repayment of principal and the payment of interest at the rate approved by the Minister if the President, acting in the President’s discretion, concurs with the giving of such guarantee. (6) For the purposes of subsection (1), the power to raise loans includes the power to make any financial agreement by which credit facilities are granted to the Corporation for the purchase of goods, materials or things.


document_id: jtca-1968
provision_ref: s14
chapter: PART 3 - PROVISIONS RELATING TO CORPORATION
section: 14
title: Loan conditions
content:
14. —(1) Where the Corporation is authorised to borrow money, the Corporation may, subject to the Minister’s approval or direction, raise money in any manner and, in particular, raise it by — ( a ) mortgage; ( b ) charge, whether legal or equitable, on any property vested in the Corporation or on any revenue receivable by the Corporation under this Act or any other written law; and ( c ) debentures, stocks, bonds or other instruments or securities issued by the Corporation. (2) The Corporation may, with the Minister’s approval or direction, fix such rates of interest and such terms, conditions and periods to secure the repayment of the sums borrowed as it thinks fit.


document_id: jtca-1968
provision_ref: s14A
chapter: PART 3 - PROVISIONS RELATING TO CORPORATION
section: 14A
title: Issue of shares, etc.
content:
14A. As a consequence of — ( a ) the vesting of any property, rights or liabilities of the Government in the Corporation under this Act; or ( b ) any capital injection or other investment by the Government in the Corporation in accordance with any written law, the Corporation must issue such shares or other securities to the Minister for Finance as that Minister may direct. [5/2002]


document_id: jtca-1968
provision_ref: s15
chapter: PART 3 - PROVISIONS RELATING TO CORPORATION
section: 15
title: Budget
content:
15. The Corporation must in every financial year cause to be prepared in a form to be approved by the Minister a budget to be forwarded to the Minister not later than 31 January containing estimates of income and expenditure of the Corporation for the following year — ( a ) on capital account; ( b ) relating to the management and maintenance of industrial sites, housing and ancillary services; and ( c ) relating to the execution of its powers, functions and duties.


document_id: jtca-1968
provision_ref: s16
chapter: PART 3 - PROVISIONS RELATING TO CORPORATION
section: 16
title: Approval of budget by Minister
content:
16. —(1) The Minister may approve or disallow any item or portion of any item shown in the budget, and must return the budget as amended by the Minister to the Chairperson. (2) The Corporation must present the budget which has been approved by the Minister to the President for the President’s approval under Article 22B of the Constitution. (3) The budget when approved by the President must be published in the Gazette.


