# legal_provisions

document_id: mda-1973
provision_ref: s34A
chapter: PART 4 - TREATMENT AND REHABILITATION
section: 34A
title: Parents or guardians to attend counselling with supervisees
content:
34A. —(1) If the Director, on or after 1 August 2019, makes a supervision order under section 34(2)( a ) against a supervisee who is below 21 years of age, the Director may require the parent or guardian of the supervisee to attend any counselling session (whether or not together with the supervisee) at such place and time as the Director, or any person authorised by the Director, determines. [1/2019] (2) Any parent or guardian of a supervisee who, without reasonable excuse, fails to comply with the requirement under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000. [1/2019] (3) A court may, in lieu of imposing a fine, order a parent or guardian of a supervisee to attend any counselling session at such place and time as the Director, or any person authorised by the Director, determines. [1/2019]


document_id: mda-1973
provision_ref: s35
chapter: PART 4 - TREATMENT AND REHABILITATION
section: 35
title: Approved institutions and community rehabilitation centres
content:
35. The Minister may, from time to time, by notification in the Gazette , declare any institution or place to be an approved institution or a community rehabilitation centre for the purpose of the treatment and rehabilitation of drug addicts and other persons under this Act, and may at any time in like manner revoke or amend any such notification. [30/2012]


document_id: mda-1973
provision_ref: s36
chapter: PART 4 - TREATMENT AND REHABILITATION
section: 36
title: Administration of approved institutions
content:
36. —(1) Subject to the Minister’s directions, the general charge and administration of — ( a ) approved institutions, except those designated under paragraph ( b ), is under the Commissioner of Prisons; and ( b ) such approved institutions as the Minister may designate, is under such person as the Minister may appoint. [1/2014] (2) The Commissioner of Prisons or the person appointed under subsection (1)( b ) (as the case may be) may appoint a person to be the superintendent of an approved institution and such person is responsible for the supervision and administration of that approved institution. [1/2014] (3) Subject to such modifications as may be made by the Commissioner of Prisons, the standing orders issued under the Prisons Act 1933 apply to an approved institution under the charge of the Commissioner of Prisons as they apply to a prison. [1/2014] (4) The person appointed under subsection (1)( b ) may in writing issue orders, to be called standing orders, for the approved institutions designated under his or her charge.


document_id: mda-1973
provision_ref: s36A
chapter: PART 4 - TREATMENT AND REHABILITATION
section: 36A
title: Administration of community rehabilitation centres
content:
36A. —(1) Subject to the Minister’s directions, the general charge and administration of a community rehabilitation centre is under the Commissioner of Prisons. [30/2012] (2) The Commissioner of Prisons may — ( a ) appoint a person to be the superintendent of a community rehabilitation centre; and ( b ) appoint a person to be the manager of a community rehabilitation centre. [Act 12 of 2023 wef 01/06/2023] (3) The superintendent of a community rehabilitation centre is responsible for assisting the Commissioner of Prisons with the charge and administration of the community rehabilitation centre. [Act 12 of 2023 wef 01/06/2023] (4) The manager of a community rehabilitation centre — ( a ) is responsible for the supervision and administration of the community rehabilitation centre; and ( b ) reports to the superintendent of the community rehabilitation centre. [Act 12 of 2023 wef 01/06/2023]


document_id: mda-1973
provision_ref: s37
chapter: PART 4 - TREATMENT AND REHABILITATION
section: 37
title: Review Committees for approved institutions and community rehabilitation centres
content:
37. —(1) The Minister must appoint for any approved institution or institutions, or any community rehabilitation centre or centres, a Review Committee which has such functions as are conferred upon it by this Act. [30/2012] (2) Every Review Committee consists of a Chairperson, who must be a person registered under the Medical Registration Act 1997, and such other members, being at least 3, as the Minister may determine. (3) The Chairperson and members of a Review Committee are appointed by the Minister for a term not exceeding 3 years, but may — ( a ) from time to time be re-appointed; ( b ) at any time be removed from office by the Minister; or ( c ) at any time resign from their office in writing addressed to the Minister. (4) At any meeting of the Review Committee, 3 members of the Committee constitute a quorum. (5) The Chairperson presides at every meeting of the Review Committee at which he or she is present and in his or her absence the members present must elect one of their number to preside at the meeting. (6) Every question before the Review Committee is to be determined by a majority of the votes of the members present and voting thereon, and in the event of an equality of votes the Chairperson or the member presiding at the meeting has a casting vote in addition to his or her original vote. (7) Subject to the provisions of this Act, the Review Committee may determine its own procedure. (8) Any order of the Review Committee may be signed by the Chairperson or a member of the Committee.


document_id: mda-1973
provision_ref: s38
chapter: PART 4 - TREATMENT AND REHABILITATION
section: 38
title: Review, discharge and transfer of inmates
content:
38. —(1) The Review Committee of an approved institution or a community rehabilitation centre must keep the case of every inmate under review and must, as often as practicable, consider whether he or she should be discharged. [30/2012] (2) The Director or the Review Committee of an approved institution or a community rehabilitation centre may at any time by order in writing — ( a ) discharge any inmate; or ( b ) transfer any inmate from one approved institution or community rehabilitation centre to another approved institution or community rehabilitation centre. [30/2012] (3) The superintendent of an approved institution or a community rehabilitation centre may enter into an arrangement with the superintendent of another approved institution or community rehabilitation centre for the transfer of any inmate to that other institution or community rehabilitation centre and may, subject to any direction given by the Director or the Review Committee, carry out any transfer in accordance with that arrangement. [30/2012] [Act 12 of 2023 wef 01/06/2023] (4) On proof to his or her satisfaction that the presence at any place of an inmate is required in the interests of justice, or for the purpose of any inquiry, or in the public interest or in the interest of the inmate, the superintendent of an approved institution or a community rehabilitation centre may order that the inmate be taken to that place. [30/2012] [Act 12 of 2023 wef 01/06/2023]


document_id: mda-1973
provision_ref: s38A
chapter: PART 4 - TREATMENT AND REHABILITATION
section: 38A
title: Power to obtain information
content:
38A. —(1) Where an inmate of an approved institution or a community rehabilitation centre has been granted leave for the purposes of the inmate’s employment, treatment or rehabilitation or to return to the inmate’s residence or other designated places, a prison officer of or above the rank of sergeant may, for any of the purposes in subsection (2), by written notice require any person to provide, within a reasonable period specified in the notice, and in such form and manner as may be specified in the notice, all documents and information which — ( a ) relate to any matter specified by the prison officer; and ( b ) are — (i) within the knowledge of that person; or (ii) in the custody or under the control of that person. (2) The purposes mentioned in subsection (1) are as follows: ( a ) in respect of an approved institution mentioned in section 36(1)( a ) — to assist the Commissioner of Prisons, or the person appointed under section 36(2) to be the superintendent of the approved institution, to ascertain if there has been any contravention or failure to comply with any condition imposed on an inmate who is granted leave from that approved institution for the purpose of the inmate’s employment, treatment or rehabilitation outside that approved institution or to return to the inmate’s residence or other designated places; ( b ) in respect of a community rehabilitation centre — to assist the Commissioner of Prisons, or the person appointed under section 36A(2)( a ) or ( b ) to be the superintendent or manager of the community rehabilitation centre, to ascertain if there has been any contravention or failure to comply with any condition imposed on an inmate who is granted leave from that community rehabilitation centre for the purpose of the inmate’s employment, treatment or rehabilitation outside that community rehabilitation centre or to return to the inmate’s residence or other designated places. [Act 12 of 2023 wef 01/06/2023] (3) The power to require a person to provide any document or information under subsection (1) includes the power — ( a ) to require that person to provide an explanation of the document or information; ( b ) if the document or information is not provided, to require that person to state, to the best of the knowledge and belief of that person, where it is; and ( c ) if the information is recorded otherwise than in legible form, to require the information to be authenticated and made available to the prison officer concerned in legible form. (4) The prison officer is entitled without payment to keep for the purposes in subsection (2) any document or information, or any copy or extract thereof, provided to him or her under that subsection. (5) A person who, without reasonable excuse, fails to do anything required of the person by a notice under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,500. (6) To avoid doubt, for the purposes of subsection (5), it is a reasonable excuse for a person to refuse or fail to provide any information, produce any document or answer any question if doing so might tend to incriminate that person. (7) In this section, “document” means anything in which information of any description is recorded. [Act 6 of 2022 wef 02/09/2022]


document_id: mda-1973
provision_ref: s39
chapter: PART 4 - TREATMENT AND REHABILITATION
section: 39
title: Power of Magistrate to inquire into complaint of misconduct or breach of duty
content:
39. —(1) Where a complaint is made on oath to a Magistrate that any person is improperly detained in an approved institution or a community rehabilitation centre by reason of any misconduct or breach of duty on the part of any officer in the discharge of his or her functions pursuant to this Act, the Magistrate may — ( a ) inquire into the complaint himself or herself; or ( b ) direct a police officer to make an inquiry for the purpose of ascertaining the truth or falsehood of the complaint and report to the Magistrate the result of the inquiry. [30/2012] (2) Every inquiry under subsection (1) is to be conducted in private, except that the procedure for conducting any inquiry is to be such as the Magistrate considers appropriate in the circumstances of the case. (3) A Magistrate or a police officer conducting any inquiry under subsection (1) has all the powers conferred on him or her by the Criminal Procedure Code 2010 in relation to the attendance and examination of witnesses, the taking of evidence and the production of documents. (4) If, after considering the result of any such inquiry, the Magistrate is satisfied that any person who is detained in an approved institution or a community rehabilitation centre ought not to be so detained, the Magistrate may make an order for the discharge of that person from the approved institution or community rehabilitation centre and that person must be discharged accordingly. [30/2012] (5) Any order or decision of the Magistrate made under this section is final. (6) No evidence taken for the purpose of any such inquiry is admissible in any civil or criminal proceedings, except where the person who gave that evidence is charged with giving or fabricating false evidence.


document_id: mda-1973
provision_ref: s40
chapter: PART 4 - TREATMENT AND REHABILITATION
section: 40
title: Inmates deemed to be in legal custody
content:
40. —(1) Every inmate is deemed to be in the legal custody of the approved institution or community rehabilitation centre in which he or she is for the time being detained. [30/2012] (2) An inmate is deemed to be in legal custody — ( a ) while he or she is confined in, or is being taken to or from, an approved institution or a community rehabilitation centre; ( b ) while he or she is for any other reason outside an approved institution or a community rehabilitation centre and in the custody or under the control of an officer of the approved institution or community rehabilitation centre; or ( c ) while he or she is being taken to any place to which he or she is required or authorised under this Act to be taken, or is kept in custody pursuant to any such requirement or authorisation. [30/2012]


document_id: mda-1973
provision_ref: s40A
chapter: PART 5 - TAKING OF PHOTOGRAPHS, FINGER IMPRESSIONS, PARTICULARS AND BODY SAMPLES
section: 40A
title: Interpretation of this Part
content:
40A. —(1) In this Part, unless the context otherwise requires — “appropriate consent” means — ( a ) for a person 16 years of age or older, the written consent of that person; ( b ) for a person 14 years of age or older but below 16 years of age, the written consent of both that person and of his or her parent or guardian; and ( c ) for a person below 14 years of age, the written consent of his or her parent or guardian, given to — ( d ) a police officer or an officer of the Bureau in charge of the case; or ( e ) a prison officer, after that officer has informed the person concerned, his or her parent or guardian or both (as the case may be) of the purpose for which a body sample is required from such person and the manner by which such body sample is to be taken from him or her; “authorised analyst” means a person appointed by the Commissioner of Police to be an analyst for the purposes of this Part; “body sample” means — ( a ) a sample of blood; ( b ) a sample of head hair, including the roots thereof; ( c ) a swab taken from a person’s mouth; or ( d ) such other sample as may be prescribed under subsection (2); “DNA” means deoxyribonucleic acid; “DNA information” means genetic information derived from the forensic DNA analysis of a body sample; “finger impression” includes thumb impression and palmar impression; [ Deleted by Act 26 of 2022 wef 12/06/2023 ] “invasive sample” means any body sample that is obtained by means of any invasive procedure, but does not include any sample described in subsection (3); [Act 26 of 2022 wef 12/06/2023] “particulars”, in relation to a person, means any particulars, information or description of that person that may be relevant or useful in the identification of that person; “photograph”, in relation to a person, includes the photograph of any distinguishing feature or mark on the body of that person; “registered medical practitioner” has the meaning given by the Medical Registration Act 1997 and includes a dentist registered under the Dental Registration Act 1999. (2) Subject to subsection (3), the Minister may prescribe additional types of body samples that may be taken under section 40B. (3) The additional types of body samples that may be prescribed under subsection (2) must not include samples to be obtained from — ( a ) the genital or anal area of a person’s body; ( b ) a person’s body orifice other than the mouth; or ( c ) the breast of a woman.


document_id: mda-1973
provision_ref: s40B
chapter: PART 5 - TAKING OF PHOTOGRAPHS, FINGER IMPRESSIONS, PARTICULARS AND BODY SAMPLES
section: 40B
title:
Taking of photographs, finger impressions, particulars and body samples from person subject to supervision or in approved institutions

content:
40B. —(1) Any police officer, prison officer, officer of the Bureau or person authorised by the Commissioner of Police may exercise all or any of the following powers in respect of any person mentioned in subsection (2): ( a ) take or cause to be taken photographs and finger impressions of such person; ( b ) make or cause to be made a record of the particulars of such person; ( c ) cause body samples of such person to be taken by a person authorised under section 40C(1); ( d ) send any photograph, finger impression, record of particulars or body sample so taken or made to the Commissioner of Police for identification and report. (2) The powers mentioned in subsection (1) may be exercised in respect of a person who on or after 1 March 2006 — ( a ) is subject to supervision pursuant to a supervision order made at any time (whether before, on or after that date) under section 34(2)( a ); ( b ) is in an approved institution pursuant to an order made at any time (whether before, on or after that date) under section 34(2)( b ); or ( c ) is subject to a supervision order made at any time (whether before, on or after that date) under any regulations providing for the supervision and aftercare of persons. (3) Every person mentioned in subsection (2) must — ( a ) submit to the taking of his or her photographs and finger impressions under subsection (1); ( b ) provide such particulars as may be required under subsection (1); and ( c ) subject to subsection (5), submit to the taking of his or her body samples by a person authorised under section 40C(1). (4) Where any person mentioned in subsection (2), without reasonable excuse, fails to comply with subsection (3) — ( a ) that person 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 month or to both; and ( b ) any police officer, prison officer, officer of the Bureau or person authorised by the Commissioner of Police may use such force as is reasonably necessary to take or cause to be taken the photographs, finger impressions and body samples of that person. (5) No — ( a ) sample of blood; or ( b ) invasive sample prescribed under section 40A(2), is to be taken from any person unless the appropriate consent is given for the taking of the sample. [Act 26 of 2022 wef 12/06/2023]


document_id: mda-1973
provision_ref: s40C
chapter: PART 5 - TAKING OF PHOTOGRAPHS, FINGER IMPRESSIONS, PARTICULARS AND BODY SAMPLES
section: 40C
title: Further provisions for taking of body samples
content:
40C. —(1) For the purposes of section 40B(1)( c ), a body sample may only be taken by — ( a ) a registered medical practitioner; ( b ) a police officer, a prison officer or an officer of the Bureau who has received training for the purpose; or ( c ) any other suitably qualified or trained person who is duly appointed in writing by the Commissioner of Police as an authorised person for the purpose. (2) Before taking any body sample, the person authorised under subsection (1) to take the sample must satisfy himself or herself that the taking of the sample does not endanger the person from whom the sample is to be taken. (3) The fact that a body sample has been taken must be recorded by the person who took the sample in such form or manner as may be required by the Commissioner of Police. (4) Every body sample taken must be sent to an authorised analyst for forensic DNA analysis.


document_id: mda-1973
provision_ref: s40D
chapter: PART 5 - TAKING OF PHOTOGRAPHS, FINGER IMPRESSIONS, PARTICULARS AND BODY SAMPLES
section: 40D
title: Retention of photographs, finger impressions, particulars and body samples taken
content:
40D. —(1) The Commissioner of Police must cause to be maintained — ( a ) a register (whether in a computerised form or otherwise) in which is stored all photographs, finger impressions and particulars of a person taken under section 40B; and ( b ) a DNA database (whether in a computerised form or otherwise) in which is stored all DNA information derived from a body sample taken from a person under section 40B. (2) Any information stored in the register and the DNA database under subsection (1) may be used for all or any of the following purposes: ( a ) for comparison with any other information or any other DNA information (as the case may be) obtained in the course of an investigation of an offence conducted by a police officer or an officer of the Bureau; ( b ) for comparison with information in the register of criminals or identification database maintained under section 4 or 29 of the Registration of Criminals Act 1949 or with DNA information in the DNA database maintained under section 31 of that Act, as the case may be; [Act 26 of 2022 wef 12/06/2023] ( c ) for comparison with information or DNA information (as the case may be) in the register or DNA database, respectively, established under — (i) section 27C of the Criminal Law (Temporary Provisions) Act 1955; or (ii) section 26D of the Intoxicating Substances Act 1987; ( d ) for any proceedings for any offence; ( e ) for administering the register and DNA database for the purposes of this Act; ( ea ) for any investigation into a death conducted by a police officer, a Coroner or a forensic pathologist (including a post‑mortem examination) or any inquiry into any death held by a Coroner, under the Coroners Act 2010; [Act 26 of 2022 wef 12/06/2023] ( eb ) for identifying a dead person or any part of a person; [Act 26 of 2022 wef 12/06/2023] ( ec ) for identifying a person in order to provide police assistance to the person; [Act 26 of 2022 wef 12/06/2023] ( f ) for such other purposes as may be prescribed. (3) For the purposes of subsection (2)( d ) — ( a ) any photograph, finger impression or particulars stored in the register under subsection (1)( a ); ( b ) any DNA information stored in the DNA database under subsection (1)( b ); and ( c ) any certificate or report purporting to have been compiled or made from information stored in the register or DNA database maintained under subsection (1), is, if produced from proper custody and authenticated by the signature of the Commissioner of Police or a police officer authorised by the Commissioner of Police, admissible in evidence in any proceedings without proof of signature and, until the contrary is proved, is proof of all matters contained therein.


document_id: mda-1973
provision_ref: s41
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 41
title: Committee of inquiry
content:
41. —(1) Where it is expedient that the Minister, or such other person as the Minister may appoint to exercise the powers conferred upon the Minister by sections 42, 49 and 51, should be informed on any matter connected with the discipline, administration or functions of any approved institution or affecting any inmate, the Minister or the person appointed by the Minister may convene a committee of inquiry. (2) A committee of inquiry must inquire into and report on the facts relating to any matter referred to it and, if directed by the Minister to do so, express its opinion on any question arising out of any such matter. (3) In this section and in sections 42, 49 and 51, “Minister” includes the person appointed by the Minister under subsection (1) to act on his or her behalf for the purposes of this section and sections 42, 49 and 51.


document_id: mda-1973
provision_ref: s42
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 42
title: Composition of committee of inquiry
content:
42. —(1) A committee of inquiry consists of one or more persons who are to be appointed by the Minister. (2) Where a committee of inquiry consists of more than one person, the Minister must appoint one of the members to be the chairperson. (3) Where a committee of inquiry consists of one member only, he or she is vested with the powers of a chairperson. (4) Every member of a committee of inquiry appointed under this section is deemed to be a public servant within the meaning of the Penal Code 1871.


document_id: mda-1973
provision_ref: s43
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 43
title: Powers of committee of inquiry
content:
43. A committee of inquiry may — ( a ) summon any person to give evidence on oath or on affirmation or to produce any document or material necessary for the purpose of the inquiry; and ( b ) visit any place in order to inquire into any matter which may arise in the course of the inquiry.


document_id: mda-1973
provision_ref: s44
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 44
title: Disobedience to summons
content:
44. —(1) A person who is summoned to give evidence before a committee of inquiry must not, without lawful excuse, fail to appear in obedience to the summons. (2) A person who is required by a committee of inquiry to produce any document or material for the purpose of the inquiry must not, without lawful excuse, fail to produce the document or material. (3) Any person who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.


document_id: mda-1973
provision_ref: s45
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 45
title: Refusal to give evidence
content:
45. —(1) A person who appears before a committee of inquiry must not, without lawful excuse, refuse to be sworn or to make an affirmation, or to produce any document or material, or to answer any question, which he or she is lawfully required to produce or answer. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.


document_id: mda-1973
provision_ref: s46
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 46
title: Giving of false evidence
content:
46. Every person who wilfully gives false evidence when examined on oath or on affirmation before a committee of inquiry 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 7 years or to both.


document_id: mda-1973
provision_ref: s47
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 47
title: Evidence and procedure
content:
47. Except as otherwise provided in this Act, a committee of inquiry is not bound by the rules of evidence and may act in such manner as the committee of inquiry thinks most expedient.


document_id: mda-1973
provision_ref: s48
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 48
title: Admissibility of evidence
content:
48. No statement made in the course of any inquiry and no report of a committee of inquiry is admissible as evidence in proceedings other than proceedings, whether criminal or disciplinary, for an offence of giving or fabricating false evidence under any written law.


document_id: mda-1973
provision_ref: s49
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 49
title: Proceedings not open to public
content:
49. —(1) A committee of inquiry must not sit in public. (2) No person is allowed to attend the proceedings of a committee of inquiry, or address the committee of inquiry, except with the chairperson’s permission or if the Minister so directs.


document_id: mda-1973
provision_ref: s50
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 50
title: Persons who may be affected by findings
content:
50. —(1) Where it appears to a committee of inquiry that any witness or person involved in the supervision or administration of an approved institution may be adversely affected by its findings, the committee must notify him or her and give him or her an opportunity to be present at the proceedings of the committee of inquiry or at such part thereof as the chairperson may specify. (2) The person notified under subsection (1) must be allowed to give evidence and examine any witness.


document_id: mda-1973
provision_ref: s51
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 51
title: Record of proceedings
content:
51. —(1) The chairperson must record or cause to be recorded in writing the proceedings of the committee of inquiry. (2) The evidence of each witness before a committee of inquiry must be read over to him or her and must be signed by him or her. (3) A record of the proceedings of a committee of inquiry must be signed by the chairperson and the members of the committee (if any) and forwarded to the Minister. (4) The record of proceedings of a committee of inquiry or any part thereof or any information relating thereto must be kept confidential and must not be released to any person, other than a member of the committee, without the Minister’s written permission.


document_id: mda-1973
provision_ref: s52
chapter: PART 6 - COMMITTEE OF INQUIRY
section: 52
title: Offence to influence or attempt to influence committee of inquiry
content:
52. Every person who, otherwise than in the course of duty, directly or indirectly by himself or herself or by any other person in any manner whatsoever influences or attempts to influence any decision of a committee of inquiry or any member of a committee of inquiry shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.


document_id: mda-1973
provision_ref: s53
chapter: PART 7 - GENERAL
section: 53
title: Jurisdiction of courts
content:
53. A District Court or a Magistrate’s Court has jurisdiction to hear and determine all proceedings under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, a District Court has power to impose the full penalty or punishment in respect of any offence provided by this Act except the punishment of death.


document_id: mda-1973
provision_ref: s54
chapter: PART 7 - GENERAL
section: 54
title: Indemnity
content:
54. —(1) The Government shall not be liable to make good any damage caused to any goods or property as a result of an entry, search or detention under the provisions of this Act unless the damage is caused by the wilful neglect or default of an officer employed by the Government. (2) In the event of any dispute as to the amount of any damage so caused, the same is to be summarily ascertained and determined by a District Court or a Magistrate’s Court.


document_id: mda-1973
provision_ref: s55
chapter: PART 7 - GENERAL
section: 55
title: Protection of persons acting under authority of Act
content:
55. Any person who does any act in pursuance or intended pursuance of any of the provisions of this Act shall not be subject to any civil or criminal liability in respect thereof, whether on the ground of want of jurisdiction, mistake of law or fact, or any other ground, unless he or she has acted in bad faith or without reasonable care.


document_id: mda-1973
provision_ref: s56
chapter: PART 7 - GENERAL
section: 56
title: Use of weapons
content:
56. —(1) Subject to this section, a prison officer may use any weapon against — ( a ) any inmate of any approved institution escaping or attempting to escape; ( b ) any person who does any act or attempts to do any act to facilitate the escape of an inmate of any approved institution; or ( c ) any person engaged in any attempt to damage or force or break open — (i) the outside door or gate or enclosure wall of any approved institution or any other part of an approved institution; or (ii) any part of any vehicle in which an inmate is conveyed. (2) A prison officer may use any weapon against — ( a ) any inmate of any approved institution engaged in any combined outbreak; and ( b ) any person engaged in any attempt to damage or force or break open — (i) the outside door or gate or enclosure wall of any approved institution or any other part of an approved institution; or (ii) any part of any vehicle in which an inmate is conveyed, and may continue to use the weapon so long as the combined outbreak or attempt is actually being prosecuted. (3) Every prison officer may use weapons against an inmate of any approved institution using violence against any prison officer or other person, if the prison officer has reasonable ground to believe that the prison officer or other person is in danger of life or limb, or that other grievous hurt is likely to be caused to either of them. (4) A prison officer must not resort to the use of any weapon under subsection (1) unless the officer has reasonable ground to believe that he or she cannot otherwise prevent the escape of any inmate. (5) Before using any firearm against an inmate or other person referred to in subsection (1), the prison officer must give a warning to the inmate or that other person (as the case may be) that the officer is about to fire on him or her. (6) A prison officer must not, in the presence of his or her superior officer, use any firearm against an inmate or other person in the circumstances described in subsection (1) or (2) except under the orders of his or her superior officer. (7) The use of weapons under this section must be, as far as possible, to disable and not to kill. (8) Every police officer who is for the time being serving in the capacity of an escort, or of a guard in or around any approved institution, for the purpose of ensuring the safe custody of any inmate, is deemed to have all the powers and privileges granted to a prison officer under this section.


document_id: mda-1973
provision_ref: s57
chapter: PART 7 - GENERAL
section: 57
title: Employment of auxiliary police officers as escorts and guards
content:
57. —(1) For the purpose of assisting him or her in the discharge of his or her duties under this Act, the Commissioner of Prisons may employ such number of auxiliary police officers as he or she considers fit as escorts or guards to ensure the safe custody of the inmates who are under his or her custody. [1/2014] (2) An inmate who is delivered into the custody of an auxiliary police officer under this section is deemed to be in legal custody within the meaning of section 40. (3) Every auxiliary police officer who is employed as an escort or a guard under subsection (1) has, in the course of carrying out his or her duties as an escort or a guard, the same powers as a prison officer under section 56. (4) Every auxiliary police officer employed under subsection (1) is deemed to be a public servant within the meaning of the Penal Code 1871. (5) In this section, “auxiliary police officer” means a member of an auxiliary police force established under any other written law.


document_id: mda-1973
provision_ref: s58
chapter: PART 7 - GENERAL
section: 58
title: Regulations
content:
58. —(1) The Minister may make regulations — ( a ) providing for the issue of licences for the import, export, sale, manufacture, production or distribution of controlled drugs or psychoactive substances; [Act 12 of 2023 wef 01/06/2024] ( b ) prescribing the form, duration and terms and conditions of any licence and the fees payable therefor, and providing for the cancellation and suspension thereof; ( c ) authorising the sale or possession or other dealing in controlled drugs or psychoactive substances and prescribing the circumstances and conditions under which the persons by whom controlled drugs or psychoactive substances may be sold, had in possession or otherwise dealt in; [Act 12 of 2023 wef 01/06/2024] ( ca ) authorising the possession of any drug paraphernalia (as defined in section 11B(5)) or paraphernalia (as defined in section 11N(7)) and prescribing the circumstances and conditions under which a person may possess it; [Act 12 of 2023 wef 01/06/2024] ( cb ) authorising the teaching, instructing or provision of information, of any activity mentioned in section 11D(1) or 11P(1) and prescribing the circumstances and conditions under which the teaching, instructing or provision of information may take place; [Act 12 of 2023 wef 01/06/2024] ( cc ) authorising the dissemination or publication of information on the carrying out of any activity mentioned in section 11D(1) or 11P(1) and prescribing the circumstances and conditions under which the information may be disseminated or published; [Act 12 of 2023 wef 01/06/2024] ( d ) requiring medical practitioners, dentists, pharmacists, veterinary surgeons and other persons who deal in controlled drugs or psychoactive substances as may be authorised by the regulations to keep records and make returns; [Act 12 of 2023 wef 01/06/2024] ( e ) requiring any medical practitioner who attends to a person whom the medical practitioner considers or has reasonable grounds to suspect is addicted to any controlled drug or psychoactive substance to furnish to the prescribed authority such particulars with respect to that person as may be prescribed; [Act 12 of 2023 wef 01/06/2024] ( f ) prohibiting any medical practitioner from administering, supplying and authorising the administration and supply to persons addicted to controlled drugs or psychoactive substances, and from prescribing for those persons, those drugs or psychoactive substances; [Act 12 of 2023 wef 01/06/2024] ( g ) as to the packaging and labelling of controlled drugs or psychoactive substances; [Act 12 of 2023 wef 01/06/2024] ( h ) regulating the transport of controlled drugs or psychoactive substances and the methods to be used for destroying or otherwise disposing of those drugs or psychoactive substances when no longer required; [Act 12 of 2023 wef 01/06/2024] ( i ) requiring precautions to be taken for the safe custody of controlled drugs or psychoactive substances; [Act 12 of 2023 wef 01/06/2024] ( j ) providing for the inspection of any precautions taken or records kept pursuant to any regulations made under this section; ( k ) providing for the treatment and rehabilitation of persons affected by the misuse of controlled drugs or psychoactive substances; [Act 12 of 2023 wef 01/06/2024] ( l ) prescribing the punishment by a fine not exceeding $10,000 or imprisonment for a term not exceeding 4 years or both to be imposed on the conviction for a breach of the regulations; ( m ) providing for the management, maintenance and inspection of approved institutions or community rehabilitation centres; ( n ) prescribing the functions and procedure of Review Committees; ( o ) providing for the control, discipline (including the imposition of corporal punishment) and occupation of inmates and for the granting of leave to inmates for the purpose of their employment outside an approved institution or a community rehabilitation centre and to return to their residences or other designated places; ( p ) prescribing the appointment and duties of officers of approved institutions or community rehabilitation centres; ( pa ) providing for any matter in respect of a person who is committed under section 34(1), including the medical examination or observation of that person; ( q ) providing for the supervision and aftercare of persons referred to in section 34(2)( a ), or who have undergone treatment and rehabilitation at approved or other institutions or who have been convicted of an offence under section 8( b ), 11I(1)( b ), 31(2) or (2A) or 31A(2) or (2A), or an offence involving the consumption of a controlled drug or psychoactive substance under section 26 or 34 of the Singapore Armed Forces Act 1972; [Act 12 of 2023 wef 01/06/2023] [Act 12 of 2023 wef 01/06/2024] ( qa ) prescribing the circumstances under which the Director may extend the period for which a person is subject to supervision under this Act; ( r ) prescribing anything that may be prescribed; ( s ) prescribing the functions and procedure of advisory committees; ( t ) requiring the fingerprinting of inmates and the dissemination of this information to the police; ( u ) prescribing the type of offences in the regulations which may be arrestable offences for the purposes of the Criminal Procedure Code 2010; and [Act 12 of 2023 wef 01/06/2023] ( v ) generally for carrying out the purposes and provisions of this Act. [30/2012; 1/2019] (2) Regulations made by the Minister under this section may — ( a ) make different provisions in relation to different controlled drugs or psychoactive substances, different classes of persons or different cases or circumstances; [Act 12 of 2023 wef 01/06/2024] ( b ) make the opinion, consent or approval of any prescribed authority or authorised person material for the purposes of any provision; and ( c ) provide for the constitution and procedure of a tribunal to advise the Minister in any case of contravention of this Act or the regulations by any medical practitioner, dentist, pharmacist, veterinary surgeon or other authorised person. 58A. [ Repealed by Act 12 of 2023 wef 01/06/2024 ]


document_id: mda-1973
provision_ref: s59
chapter: PART 7 - GENERAL
section: 59
title: Power of Minister to amend First, Third, Fourth and Fifth Schedules
content:
59. The Minister may, by order in the Gazette , amend the First, Third, Fourth or Fifth Schedule. [Act 12 of 2023 wef 01/06/2024]


document_id: mea-2017
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “advertise” means to advertise, directly or indirectly, by means of spoken words or any form of printed or written matter or any other medium; “authorised person” means an individual appointed as an authorised person under section 4(1); “Commissioner” means the Commissioner of Police appointed under the Police Force Act 2004; “establishment for massage” means any premises used, represented as being used, or intended to be used, for the reception or treatment of persons seeking massage; “inspecting officer” means the Licensing Officer, an Assistant Licensing Officer, a police officer or an authorised person; “licence” means a licence granted under section 7(1); “licensee” means any person to whom a licence is granted; “Licensing Officer” means the officer appointed under section 3( a ), and includes an Assistant Licensing Officer; “massage” means the act of rubbing, kneading, or manipulating the human body or any part of it, by any person (whether or not using any hand‑held equipment), for the purpose of relaxing muscle tension, stimulating circulation, increasing suppleness or otherwise; “occupier”, in relation to any premises, means the tenant, subtenant or lessee of the premises or any person in charge of the premises, whether or not that person is in actual occupation and whether or not that person has powers to further let or sublet the premises; “owner”, in relation to any premises, means a person who, for the time being, has power or authority to let, hire, sell or convey the premises to another person, or who receives the rent of the premises whether on that person’s own account or as an agent or a trustee for any other person; “premises closure order” means a premises closure order issued under section 19(1); “repealed Act” means the Massage Establishments Act (Cap. 173, 2013 Revised Edition) repealed by this Act; “requirement of the Act” means — ( a ) a requirement of or under a provision of this Act or any rules made under this Act; or ( b ) a condition of a licence; “responsible officer”, in relation to an applicant for a licence or a licensee, means — ( a ) where a partnership is the applicant or licensee — a partner of the partnership; ( b ) where an unincorporated association is the applicant or licensee — a member of the governing body of the unincorporated association; and ( c ) where a company or other body corporate is the applicant or licensee — any director of the company or officer holding a similar managerial or an executive position in the body corporate. (2) For the purposes of this Act, a person carries on the business of providing massage services if the person provides massage services in the course of business, whether or not those services are accompanied by any other service or supply of goods.


document_id: mea-2017
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Appointment of officers
content:
3. The Minister may appoint — ( a ) a public officer to be the Licensing Officer for the purpose of this Act; and ( b ) any number of other public officers to be Assistant Licensing Officers as may be necessary.


document_id: mea-2017
provision_ref: s4
chapter: PART 1 - PRELIMINARY
section: 4
title: Authorised persons
content:
4. —(1) The Licensing Officer may, in relation to any provision of this Act, appoint an individual who is suitably trained as an authorised person for the purposes of that provision. (2) An appointment under subsection (1) is subject to such conditions or limitations as set out in this Act and, subject to the provisions of this Act, as specified by the Licensing Officer. (3) An authorised person who, in the course of duty as an authorised person, exercises any power as such, is deemed to be a public servant for the purposes of the Penal Code 1871 when exercising the power.


document_id: mea-2017
provision_ref: s5
chapter: PART 2 - LICENSING OF ESTABLISHMENT FOR MASSAGE
section: 5
title:
No carrying on business of providing massage services in establishment for massage without licence, etc.

content:
5. —(1) A person must not carry on the business of providing massage services in an establishment for massage unless the person is authorised to do so at those premises by a licence under this Act. (2) A person must not advertise or otherwise hold out that the person is carrying on the business of providing massage services in an establishment for massage unless the person holds a valid licence to do so at those premises. (3) An owner or occupier of any premises must not allow the premises, or any part of the premises, to be used by any person whom the owner or occupier knows is carrying on the business of providing massage services in an establishment for massage without a valid licence to do so at those premises. (4) A person who contravenes subsection (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction — ( a ) to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both; and ( b ) where the person is a repeat offender, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 5 years or to both. (5) For the purposes of subsection (4), a person is a repeat offender in relation to an offence under subsection (4) if the person who is convicted of — ( a ) an offence under subsection (4) for contravening subsection (1) has been convicted on at least one other earlier occasion of — (i) an offence under subsection (4) for contravening subsection (1); or (ii) an offence under section 9( a ) of the repealed Act, whether the conviction was before, on or after 1 March 2018; or ( b ) an offence under subsection (4) for contravening subsection (2) has been convicted on at least one other earlier occasion of — (i) an offence under subsection (4) for contravening subsection (2); or (ii) an offence under section 9( e ) of the repealed Act, whether the conviction was before, on or after 1 March 2018.


document_id: mea-2017
provision_ref: s6
chapter: PART 2 - LICENSING OF ESTABLISHMENT FOR MASSAGE
section: 6
title: Application for licence
content:
6. —(1) An application for a licence must — ( a ) be made to the Licensing Officer in the form and manner required by the Licensing Officer; ( b ) be accompanied by a non‑refundable application fee (if prescribed) paid in the manner required by the Licensing Officer; and ( c ) be accompanied by any information that the Licensing Officer requires to determine the application. (2) If a person intends to carry on the business of providing massage services at more than one premises, a separate application must be made in respect of each of the premises. (3) The Licensing Officer may, in order to properly consider an application under subsection (1) — ( a ) carry out any inquiries and investigations in relation to the application as are necessary; and ( b ) request the applicant to provide, within a specified time, any additional information. (4) The Licensing Officer may refuse an application — ( a ) that is incomplete or otherwise not made in accordance with this section; or ( b ) if the applicant fails to provide the additional information requested under subsection (3)( b ).


document_id: mea-2017
provision_ref: s7
chapter: PART 2 - LICENSING OF ESTABLISHMENT FOR MASSAGE
section: 7
title: Grant of licence
content:
7. —(1) After considering an application for a licence, the Licensing Officer may — ( a ) on payment of a licence fee, grant the licence; or ( b ) refuse to grant the licence. (2) A person may be granted more than one licence. (3) In determining whether to grant a licence to a person, the Licensing Officer must consider, and give such weight as the Licensing Officer considers appropriate to, all of the following matters: ( a ) whether the person is below 21 years of age; ( b ) whether the person is, in the opinion of the Licensing Officer, a fit and proper person to hold a licence; ( c ) whether the carrying on by the person of the business of providing massage services at the premises in the application is, in the opinion of the Licensing Officer, likely to affect public order or public safety, or to cause annoyance or inconvenience to the public or any class of the public; ( d ) whether using the premises in the application as an establishment for massage conforms with the Master Plan or any Certified Interpretation Plan under the Planning Act 1998 or any authorisation under section 21(6) of that Act; ( e ) whether any written permission (if required) has been obtained under the Planning Act 1998 for any development of, or works on, the land that constitutes the premises in which the business of providing massage services in an establishment for massage is carried on; ( f ) whether a person who administers the massage in an establishment for massage possesses the necessary qualifications which the Licensing Officer may approve; ( g ) whether it is likely that the business of providing massage services in an establishment for massage will be carried on in contravention of any requirement of the Act. (4) For the purposes of subsection (3)( b ), in determining whether a person is a fit and proper person to hold a licence, the Licensing Officer may consider any criteria and requirements that the Licensing Officer may publish on a prescribed website. (5) The criteria and requirements mentioned in subsection (4) may include criteria and requirements relating to any responsible officer of the applicant for a licence and any person having substantial interest in, or control or direction over, the business of the applicant. (6) The Licensing Officer may publish different criteria or requirements for different classes of applicants. (7) To avoid doubt, the Licensing Officer is not confined to consideration of the matters in subsection (3) or the criteria and requirements published on a prescribed website under subsection (4), and may take into account any other matters and evidence that may be relevant. (8) The Licensing Officer must, if so required by the applicant, provide the applicant, within 7 days after being so required, with the grounds of refusal in writing. (9) Any person who is aggrieved by the refusal of the Licensing Officer to grant a licence to the person may appeal in writing against the refusal to the Minister — ( a ) within 14 days after being notified of the refusal; or ( b ) if the person requires (within the period mentioned in paragraph ( a )) the Licensing Officer to provide the grounds of refusal, within 14 days after being provided with the grounds of refusal, and the Minister’s decision is final.


document_id: mea-2017
provision_ref: s8
chapter: PART 2 - LICENSING OF ESTABLISHMENT FOR MASSAGE
section: 8
title: Form and validity of licence
content:
8. —(1) Every licence must specify the premises at which the business of providing massage services may be carried on and must be in the form determined by the Licensing Officer. (2) Every licence continues in force for the period specified in the licence unless it is earlier revoked under section 12. (3) A licence is not renewable.


document_id: mea-2017
provision_ref: s9
chapter: PART 2 - LICENSING OF ESTABLISHMENT FOR MASSAGE
section: 9
title: Licence conditions
content:
9. —(1) In granting a licence, the Licensing Officer may impose any conditions that the Licensing Officer considers requisite or expedient, not inconsistent with the provisions of this Act and any prescribed condition of the licence. (2) Without affecting subsection (1), a licence to carry on the business of providing massage services in an establishment for massage may include conditions — ( a ) relating to the operation and operating hours of the establishment for massage; ( b ) relating to the conduct of the employees of the licensee; and ( c ) requiring the licensee to notify the Licensing Officer if there is a change in any of the particulars in the licence.


document_id: mea-2017
provision_ref: s10
chapter: PART 2 - LICENSING OF ESTABLISHMENT FOR MASSAGE
section: 10
title: Modification of conditions of licence
content:
10. —(1) The Licensing Officer may modify the conditions of a licence in accordance with this section without compensating the licensee to whom the licence is granted. (2) Before modifying any conditions of a licence, the Licensing Officer must give notice to the licensee concerned — ( a ) stating that the Licensing Officer proposes to make the modification in the manner as specified in the notice; and ( b ) specifying the time within which the licensee may make written representations to the Licensing Officer with respect to the proposed modification. (3) The time specified by the Licensing Officer in the notice given under subsection (2) must not be less than 14 days after the date of the notice. (4) Despite subsection (3), the Licensing Officer may specify a time, being less than 14 days after the date of the notice mentioned in subsection (2), if — ( a ) the Licensing Officer is of the opinion that it is in the public interest for the licence conditions to be modified as soon as possible; or ( b ) the licensee is contravening, or has contravened, any requirement of the Act. (5) Upon receiving any written representation from the licensee concerned, the Licensing Officer must consider that representation and may — ( a ) reject the representation; ( b ) amend the proposed modification in such manner as the Licensing Officer thinks fit having regard to the representation; or ( c ) withdraw the proposed modification. (6) Where — ( a ) the Licensing Officer rejects any written representation under subsection (5)( a ); ( b ) the Licensing Officer amends any proposed modification to the conditions of the licence under subsection (5)( b ); or ( c ) no written representation is received by the Licensing Officer within the time specified by the Licensing Officer, or any written representation made by the licensee is subsequently withdrawn, and the licensee has not given immediate effect to the modification, the Licensing Officer must issue a direction to the licensee requiring the licensee, within the time specified by the Licensing Officer, to give effect to the modification as specified in the notice given under subsection (2), or as amended by the Licensing Officer, as the case may be. (7) Where the Licensing Officer has issued a direction mentioned in subsection (6) to a licensee, the licensee may, within 14 days after the date of the direction, appeal in writing against the issuance of the direction to the Minister, whose decision is final. (8) The direction mentioned in subsection (6) takes effect on the date specified in the direction despite an appeal being made to the Minister under subsection (7), unless the Minister otherwise specifies.


document_id: mea-2017
provision_ref: s11
chapter: PART 2 - LICENSING OF ESTABLISHMENT FOR MASSAGE
section: 11
title: Suspension of licence
content:
11. —(1) The Licensing Officer may, without compensation, immediately suspend a licence if proceedings for an offence specified in the Schedule have commenced and are pending against the licensee, a responsible officer of the licensee, or a person having substantial interest in, or control or direction over, the business of the licensee. (2) The suspension of a licence has effect until the conclusion of the proceedings mentioned in subsection (1).


document_id: mea-2017
provision_ref: s12
chapter: PART 2 - LICENSING OF ESTABLISHMENT FOR MASSAGE
section: 12
title: Revocation of licence
content:
12. —(1) The Licensing Officer may, without compensation, revoke the licence of any licensee if — ( a ) the licence was procured by fraud or misrepresentation; ( b ) the licensee is in the opinion of the Licensing Officer no longer a fit and proper person to hold a licence, having regard to the criteria and requirements mentioned in section 7(4) and (5); ( c ) the licensee, a responsible officer of the licensee, or a person having substantial interest in, or control or direction over, the business of the licensee, is convicted of an offence specified in the Schedule; ( d ) the carrying on of the business of providing massage services in the licensee’s establishment for massage is, in the opinion of the Licensing Officer, likely to cause annoyance or inconvenience to the public or any class of the public; ( e ) any massage is or may be administered by any person in the licensee’s establishment for massage who does not possess the necessary qualification approved by the Licensing Officer under section 7(3)( f ); or ( f ) the business of providing massage services in the licensee’s establishment for massage is or is likely to be carried on in contravention of any requirement of the Act. (2) Before revoking the licence, the Licensing Officer must give notice to the licensee concerned — ( a ) stating that the Licensing Officer intends to revoke the licence; and ( b ) specifying the time within which written representations may be made to the Licensing Officer. (3) The time specified by the Licensing Officer in the notice given under subsection (2) must not be less than 14 days after the date of the notice. (4) Despite subsection (3), the Licensing Officer may specify a time, being less than 14 days after the date of the notice mentioned in subsection (2), if — ( a ) the Licensing Officer is of the opinion that it is in the public interest for the licence to be revoked as soon as possible; or ( b ) the licensee is contravening, or has contravened, any requirement of the Act. (5) The Licensing Officer may, after considering any written representation made by the licensee concerned, revoke the licence and notify the licensee of the revocation. (6) The Licensing Officer must, if so required by the licensee concerned, provide the licensee, within 7 days after being so required, with the grounds of revocation of the licence in writing. (7) Any person who is aggrieved by the revocation of the person’s licence by the Licensing Officer may appeal in writing against the revocation to the Minister — ( a ) within 14 days after being notified of the revocation; or ( b ) if the person requires (within the period mentioned in paragraph ( a )) the Licensing Officer to provide the grounds of revocation, within 14 days after being provided with the grounds of revocation, and the Minister’s decision is final. (8) A decision of the Licensing Officer to revoke the licence takes effect despite an appeal against that decision being made to the Minister under subsection (7), unless the Minister otherwise specifies.


document_id: mea-2017
provision_ref: s13
chapter: PART 3 - EMPLOYMENT IN ESTABLISHMENT FOR MASSAGE
section: 13
title: Restriction on employment of certain individuals
content:
13. —(1) A licensee of an establishment for massage must not employ an individual to work in the establishment for massage except with the approval of the Licensing Officer. (2) A licensee of an establishment for massage must also not employ any individual in the establishment for massage — ( a ) whom the licensee knows or has reason to believe is likely to engage in, or abet another person to engage in, the provision of sexual services; ( b ) who is below 18 years of age; or ( c ) who has not undergone and passed a medical health screening if required to do so by the Licensing Officer. (3) Any licensee who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and, in the case of a second or subsequent conviction, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: mea-2017
provision_ref: s14
chapter: PART 3 - EMPLOYMENT IN ESTABLISHMENT FOR MASSAGE
section: 14
title: Application for approval
content:
14. —(1) An application for approval for a licensee of an establishment for massage to employ an individual to work in the establishment for massage must be made by the licensee to the Licensing Officer in accordance with this section. (2) An application under subsection (1) must — ( a ) be in the form and manner required by the Licensing Officer; ( b ) be accompanied by a non‑refundable application fee (if prescribed) paid in the manner required by the Licensing Officer; and ( c ) be accompanied by any information the Licensing Officer requires to determine the application. (3) The Licensing Officer may, in order to properly consider an application under subsection (1) — ( a ) carry out any inquiries and investigations in relation to an application as are necessary; and ( b ) request the licensee to provide, within a specified time, any additional information. (4) The Licensing Officer may refuse an application — ( a ) that is incomplete or otherwise not made in accordance with this section; or ( b ) if the licensee fails to provide the additional information requested under subsection (3)( b ).


document_id: mea-2017
provision_ref: s15
chapter: PART 3 - EMPLOYMENT IN ESTABLISHMENT FOR MASSAGE
section: 15
title: Grant of approval
content:
15. —(1) In determining whether to grant approval for the licensee of an establishment for massage to employ an individual to work in the establishment for massage (called in this section the relevant individual), the Licensing Officer must consider, and give such weight as the Licensing Officer considers appropriate to, all of the following matters: ( a ) whether the relevant individual has the requisite expertise and qualifications to perform the duty or duties in the establishment for massage for which approval for employment is sought; ( b ) whether the relevant individual is, in the opinion of the Licensing Officer, a fit and proper person to be employed to work in an establishment for massage according to such criteria as the Minister may prescribe; ( c ) whether there is any other relevant matter that makes it contrary to the public interest to grant approval. (2) For the purpose of determining whether a relevant individual has the requisite expertise and qualifications under subsection (1)( a ), the Licensing Officer must consider whether the relevant individual has completed such training, or passed such course or courses, as the Licensing Officer may approve. (3) To avoid doubt, the Licensing Officer is not confined to consideration of the matters in subsection (1) and may take into account any other matters and evidence that may be relevant. (4) If the Licensing Officer refuses to grant approval under subsection (1), the Licensing Officer must notify both the licensee concerned and the relevant individual concerned. (5) The Licensing Officer must, if so required by a licensee or a relevant individual, provide the licensee or the relevant individual (as the case may be), within 7 days after being so required, with the grounds in writing of the refusal to grant any approval. (6) Any licensee or relevant individual who is aggrieved by the refusal of the Licensing Officer to grant an approval under this section may appeal in writing against the refusal to the Minister — ( a ) within 14 days after being notified of the refusal; or ( b ) if the licensee or relevant individual requires (within the period mentioned in paragraph ( a )) the Licensing Officer to provide the grounds of the refusal, within 14 days after being provided with the grounds of refusal, and the Minister’s decision is final.


document_id: mea-2017
provision_ref: s16
chapter: PART 3 - EMPLOYMENT IN ESTABLISHMENT FOR MASSAGE
section: 16
title: Form and validity of approval
content:
16. —(1) Every approval for the licensee of an establishment for massage to employ an individual to work in the establishment for massage must be in the form required by the Licensing Officer. (2) An approval granted under section 15 for the licensee of an establishment for massage to employ an individual to work in the establishment for massage — ( a ) is valid for the period that the Licensing Officer may specify in the approval, subject to any conditions that the Licensing Officer may impose; and ( b ) may be renewed upon its expiry, subject to any conditions that the Licensing Officer may impose.


document_id: mea-2017
provision_ref: s17
chapter: PART 3 - EMPLOYMENT IN ESTABLISHMENT FOR MASSAGE
section: 17
title: Cancellation of approval
content:
17. —(1) The Licensing Officer may, without compensation, cancel any approval granted under section 15 in respect of an individual to work in an establishment for massage (called in this section the relevant individual), on any of the following grounds: ( a ) the Licensing Officer is not satisfied that the relevant individual is a fit and proper person to continue to be employed to work in the establishment for massage according to such criteria as the Minister may prescribe; ( b ) the licensee of the establishment for massage has, in connection with the application for approval, made a statement or provided any information or document which is false or misleading in a material particular; ( c ) the establishment for massage has ceased operations. (2) Before cancelling the approval granted under section 15, the Licensing Officer must give notice to the licensee concerned and the relevant individual concerned — ( a ) stating that the Licensing Officer intends to cancel the approval; and ( b ) specifying the time within which written representations may be made to the Licensing Officer. (3) The time specified by the Licensing Officer in the notice given to the licensee and the relevant individual under subsection (2) must not be less than 14 days after the date of the notice. (4) Despite subsection (3), the Licensing Officer may specify a time, being less than 14 days after the date of the notice mentioned in subsection (2), if — ( a ) the Licensing Officer is of the opinion that it is in the public interest for the approval to be cancelled as soon as possible; or ( b ) the licensee or the relevant individual is contravening, or has contravened, any requirement of the Act. (5) The Licensing Officer may, after considering any written representation made by the licensee or the relevant individual, cancel the approval granted under section 15 and notify the licensee and the relevant individual of the cancellation. (6) The licensee must, within 7 days after the date of the notification mentioned in subsection (5), terminate the employment of the relevant individual to whom the notification relates. (7) The Licensing Officer must, if so required by the licensee or the relevant individual, provide the licensee or relevant individual (as the case may be), within 7 days after being so required, with the grounds in writing of the cancellation of the approval granted under section 15. (8) Any licensee or relevant individual who is aggrieved by the cancellation of the approval under subsection (5) may appeal in writing against the cancellation to the Minister — ( a ) within 14 days after being notified of the cancellation; or ( b ) if the licensee or relevant individual requires (within the period mentioned in paragraph ( a )) the Licensing Officer to provide the grounds of the cancellation, within 14 days after being provided with the grounds of cancellation, and the Minister’s decision is final. (9) A decision of the Licensing Officer to cancel an approval granted under section 15 takes effect despite an appeal against that decision made to the Minister under subsection (8), unless the Minister otherwise specifies.


document_id: mea-2017
provision_ref: s18
chapter: PART 4 - PREMISES CLOSURE ORDER
section: 18
title: Interpretation of this Part
content:
18. In this Part — “key”, in relation to a lock, means a device or information normally used to operate the lock; “lock” means a device for securing a door or window or other part of premises, and includes a lock in a master key system; “master key system” means a set of locks in which — ( a ) each lock or subset of locks has a unique key; and ( b ) one single key or master key can operate all the locks in the set.


document_id: mea-2017
provision_ref: s19
chapter: PART 4 - PREMISES CLOSURE ORDER
section: 19
title: Power to issue premises closure order
content:
19. —(1) The Commissioner may issue a premises closure order to a person (called in this section the defendant) — ( a ) charged — (i) with an offence under section 5(4) for contravening section 5(1); or (ii) whether before, on or after 1 March 2018, with an offence under section 9( a ) of the repealed Act; and ( b ) whom the Commissioner has reasonable grounds to suspect is continuing to provide massage services in premises specified in the order despite criminal proceedings in relation to the charge mentioned in paragraph ( a ) against that person being pending. (2) Where a premises closure order has been issued, the defendant issued with the order must — ( a ) within the time specified in the order, vacate the premises specified in the order and secure with a lock every point of entry into, or exit from, those premises; and ( b ) give the key to the lock (including any copy of the key) to the Licensing Officer within 24 hours after those premises have been secured with the lock. (3) A premises closure order issued to a defendant charged with an offence mentioned in subsection (1)( a ) remains in force until the earliest of the following dates: ( a ) the date on which — (i) the defendant is acquitted or convicted of the charge (or any later date on which the defendant is sentenced) if no appeal against the acquittal or conviction is filed, or the charge is withdrawn; or (ii) if an appeal against the acquittal or conviction of the charge is filed, the date the appeal is determined; ( b ) if the premises specified in the order are leased by another person to the defendant, the date on which that other person terminates the lease; ( c ) the date on which the defendant satisfies the Commissioner that the defendant will only use the premises for lawful purposes. (4) Any defendant who fails to comply with subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $15,000 or to imprisonment for a term not exceeding 3 years or to both. (5) Where any defendant fails to comply with subsection (2), the Licensing Officer may — ( a ) take any measures that may be necessary to give effect to the premises closure order; and ( b ) use reasonable force to give effect to the order. (6) Any costs and expenses incurred by the Licensing Officer under subsection (5) may be recovered as a debt due to the Government from the defendant served with the premises closure order.


document_id: mea-2017
provision_ref: s20
chapter: PART 4 - PREMISES CLOSURE ORDER
section: 20
title: Offence of breaking, tampering with, etc., lock of premises subject to premises closure order
content:
20. —(1) A person must not, without the prior permission of the Commissioner, tamper with, open, break, replace or remove any lock used to secure every point of entry into, or exit from, the premises subject to the premises closure order. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $15,000 or to imprisonment for a term not exceeding 3 years or to both.


document_id: mea-2017
provision_ref: s21
chapter: PART 4 - PREMISES CLOSURE ORDER
section: 21
title: Offence of entering premises subject to premises closure order
content:
21. —(1) A person must not enter any premises that are subject to a premises closure order which is in force unless the person — ( a ) is permitted by the Commissioner to enter the premises; and ( b ) complies with any condition of entry that the Commissioner may impose when granting that permission. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $15,000 or to imprisonment for a term not exceeding 3 years or to both.


document_id: mea-2017
provision_ref: s22
chapter: PART 4 - PREMISES CLOSURE ORDER
section: 22
title: Appeal from premises closure order
content:
22. —(1) Any person who is issued a premises closure order may, within 14 days after the date of the order, appeal in writing to the Minister, whose decision is final. (2) A premises closure order takes effect despite an appeal under subsection (1) against the order, unless the Minister otherwise specifies.


document_id: mea-2017
provision_ref: s23
chapter: PART 5 - ADMINISTRATION AND ENFORCEMENT
section: 23
title: Powers of entry and inspection
content:
23. —(1) An inspecting officer may exercise all or any of the powers in this section for the purpose of ascertaining whether any requirement of the Act is being complied with. (2) An inspecting officer may — ( a ) enter and inspect any premises which are used or which the inspecting officer has reasonable cause to believe are used for the purposes of an establishment for massage; ( b ) photograph or film, or make a record or sketches of, any part of the premises, or any person or thing at the premises; ( c ) require any person on those premises to produce or grant access to, without charge, any document, information or article reasonably required for any purpose in subsection (1), which is in the possession or under the control of that person; ( d ) inspect and make copies of, or take extracts from, any such document or article; ( e ) subject to section 24(6), take possession of such a document or article if, in the opinion of the inspecting officer — (i) the inspection or copying of or extraction from the document or article cannot reasonably be performed without taking possession; (ii) the document or article may be interfered with or destroyed unless possession is taken; or (iii) the document or article may be required as evidence in any proceedings instituted or commenced under this Act. (3) The power to require a person to produce or grant access to any document, information or article under subsection (2)( c ) includes the power — ( a ) to require the person, or any person who is or was an officer or employee of that person, to explain the document, information or article; ( b ) if the document, information or article is not provided, to require the person to state, to the best of the person’s knowledge and belief, where it is; and ( c ) if the document, information or article is recorded otherwise than in legible form, to require the document, information or article to be made available to the inspecting officer in legible form. (4) For the purposes of subsection (2), if any document or information required by an inspecting officer is kept in electronic form — ( a ) the power of the inspecting officer to inspect the document or to obtain the information includes the power to — (i) access any computer or other equipment (including a mobile telephone) in which the document or information is stored; and (ii) require any person having charge of, or otherwise concerned with the operation of, the computer or equipment to provide assistance in gaining such access; and ( b ) the power of the inspecting officer to seize such document includes the power — (i) to make copies of the document in legible or electronic form; and (ii) to transfer the information from the document to a disk, tape or other storage device. (5) If the inspecting officer under subsection (4)( b ) is unable to make copies of the document or transfer the information from the document, the Licensing Officer or a police officer (whether or not the same inspecting officer) may — ( a ) subject to section 24(6), seize the computer or other equipment (including a mobile telephone) in which the document or information is stored, as evidence in proceedings for an offence under this Act; and ( b ) require any person having charge of, or otherwise concerned with the operation of, the computer or equipment to disclose any password or access code for gaining access to the document or information held in the computer or equipment. (6) Nothing in this section or section 24 or 25 derogates from the powers of a police officer under the Criminal Procedure Code 2010.


document_id: mea-2017
provision_ref: s24
chapter: PART 5 - ADMINISTRATION AND ENFORCEMENT
section: 24
title: Powers of investigation
content:
24. —(1) The Licensing Officer or a police officer may, for the purposes of investigating an offence under this Act or the contravention of any provision of this Act, do all or any of the following: ( a ) require any person whom the Licensing Officer or police officer reasonably believes to have committed that offence or contravention to provide evidence of that person’s identity; ( b ) require any person whom the Licensing Officer or police officer reasonably believes has — (i) any information; or (ii) any document or article in the person’s possession, custody or control, relevant to the investigation, to provide that information, or produce that document or article; ( c ) issue a written notice requiring any person within the limits of Singapore, who appears to be acquainted with the facts or circumstances of the matter, to attend before the Licensing Officer or police officer; ( d ) examine orally any person who appears to be acquainted with the facts or circumstances of the matter — (i) whether before or after that person or anyone else is charged with an offence in connection with the matter; and (ii) whether or not that person is to be called as a witness in any inquiry, trial or other proceeding in connection with the matter; ( e ) without a warrant enter and search any place or premises in which the Licensing Officer or police officer reasonably suspects that an offence under this Act is being or has been committed; ( f ) if free entry or access to the place or premises cannot be obtained under paragraph ( e ), the Licensing Officer or police officer may, with any assistance that the Licensing Officer or police officer considers necessary, break open any door, window, lock or fastener, or use any other reasonable means in order to gain entry or access into the place or premises. (2) Any person examined under this section is bound to state truly what the person knows of the facts and circumstances of the matter, except that the person need not say anything that might expose the person to a criminal charge, penalty or forfeiture. (3) A statement made by any person examined under this section must — ( a ) be reduced to writing; ( b ) be read over to the person; ( c ) if the person does not understand English, be interpreted in a language that the person understands; and ( d ) after correction (if necessary), be signed by the person. (4) If any person fails to comply with a written notice issued to the person under subsection (1)( c ), the Licensing Officer or police officer may report the failure to a Magistrate who may then, in the Magistrate’s discretion, issue a warrant ordering that person to comply with the written notice. (5) Subject to subsection (6), the Licensing Officer or a police officer may take possession or make copies of any document or article produced under subsection (1)( b ), for further investigation. (6) Anything taken possession of by the Licensing Officer or police officer under subsection (5) — ( a ) must be placed in safe custody by the Licensing Officer or police officer; and ( b ) unless ordered otherwise by the court, may be retained until the completion of the investigation or any proceedings (including proceedings on appeal) in which it may be in evidence. (7) Any person who, without reasonable excuse, refuses or fails — ( a ) to provide any information, or produce any document or article, required of the person by the Licensing Officer or police officer under subsection (1)( a ) or ( b ); or ( b ) to comply with any notice issued to the person under subsection (1)( c ), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and, in the case of a second or subsequent conviction, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: mea-2017
provision_ref: s25
chapter: PART 5 - ADMINISTRATION AND ENFORCEMENT
section: 25
title: Disposal and forfeiture of documents and articles
content:
25. —(1) Any document or article taken into possession or seized under section 23(2)( e ) or (5) or 24(5) (as the case may be) must — ( a ) where the document or article is produced in any criminal trial — be dealt with in accordance with section 364 of the Criminal Procedure Code 2010; or ( b ) in any other case — be returned to the owner or, if the owner is not known, reported to a Magistrate. (2) Where the report of any document or article is made to a Magistrate under subsection (1)( b ), the Magistrate may order the document or article to be forfeited or to be disposed of in any manner that the Magistrate thinks fit. (3) Nothing in this section is to be taken to affect any right to retain or dispose of any property which may exist in law apart from this section.


document_id: mea-2017
provision_ref: s26
chapter: PART 5 - ADMINISTRATION AND ENFORCEMENT
section: 26
title: Power to require records, accounts and other information, etc.
content:
26. —(1) An inspecting officer may, without entering or inspecting any premises, require a licensee to provide records, accounts and other information relating to the licensee’s establishment for massage within the time required by the inspecting officer. (2) Any licensee who, without reasonable excuse, refuses or fails to provide the records, accounts or other information required under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and, in the case of a second or subsequent conviction, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: mea-2017
provision_ref: s27
chapter: PART 6 - OFFENCES AND GENERAL PROVISIONS
section: 27
title: Providing false information, obstruction of inspecting officers, etc.
content:
27. —(1) Any person who — ( a ) for the purpose of obtaining, whether for that person or any other person, any licence under the provisions of this Act, makes any declaration or statement which is false in any material particular or knowingly alters, produces or makes use of any such declaration or statement or any document containing the declaration or statement; ( b ) refuses to permit an inspecting officer to enter or inspect any premises which the inspecting officer is authorised under this Act to enter and inspect, or obstructs any inspecting officer in the execution of that inspecting officer’s duty under the provisions of this Act; or ( c ) fails to comply with any condition of a licence, shall be guilty of an offence and shall be liable on conviction — ( d ) to a fine not exceeding $5,000; and ( e ) where the person is a repeat offender, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both. (2) For the purposes of subsection (1), a person is a repeat offender in relation to an offence under subsection (1) if the person who is convicted of — ( a ) an offence under subsection (1)( a ) has been convicted on at least one other earlier occasion of — (i) an offence under subsection (1)( a ); or (ii) an offence under section 9( b ) of the repealed Act, whether the conviction was before, on or after 1 March 2018; ( b ) an offence under subsection (1)( b ) has been convicted on at least one other earlier occasion of — (i) an offence under subsection (1)( b ); or (ii) an offence under section 9( c ) of the repealed Act, whether the conviction was before, on or after 1 March 2018; or ( c ) an offence under subsection (1)( c ) has been convicted on at least one other earlier occasion of — (i) an offence under subsection (1)( c ); or (ii) an offence under section 9( d ) of the repealed Act in relation to the contravention of any condition of a licence under the repealed Act, whether the conviction was before, on or after 1 March 2018.


document_id: mea-2017
provision_ref: s28
chapter: PART 6 - OFFENCES AND GENERAL PROVISIONS
section: 28
title: Notice to owner and occupier
content:
28. —(1) Where a person is charged with an offence under section 5(4) for contravening section 5(1) (called in this section the offender), the Licensing Officer may serve or cause to be served a notice — ( a ) on every owner of the premises in respect of which the offence is allegedly committed; and ( b ) on every occupier of those premises, informing the owner and occupier that criminal proceedings have started against the offender for an offence under section 5(4) for contravening section 5(1) in respect of those premises. (2) If the owner or occupier is not known or cannot by the exercise of due diligence be found, the notice under subsection (1) may, in addition to the modes specified in section 48A of the Interpretation Act 1965, be served by affixing it on any conspicuous part of the premises. (3) Every owner and occupier receiving a notice under subsection (1) must immediately inform any person from whom the owner or occupier subleases or rents the premises specified in the notice of the fact of receipt and the contents of the notice if the person did not receive a notice under subsection (1). (4) A person who is informed under subsection (3) (called the recipient) must, in similar manner, immediately inform the person from whom the recipient immediately subleases or rents the premises (as the case may be) that a notice under subsection (1) has been given in respect of those premises, and so on until the notice is brought to the knowledge of the owner, each tenant being responsible for bringing the notice to the knowledge of the tenant’s immediate lessor. (5) Any occupier who refuses or omits to inform the owner or the person from whom the occupier rents the premises that a notice under subsection (1) has been received shall be liable to be punished under section 225C of the Penal Code 1871. (6) Where it is proved that — ( a ) a notice under subsection (1) has been served on an owner or occupier of the premises from whom an offender directly rents the premises; ( b ) the offender is subsequently convicted of the offence to which the notice relates; and ( c ) the owner or occupier of the premises from whom the offender rents the premises fails to comply with section 29(1), then, in proceedings against the owner or occupier for an offence under section 5(4) for contravening section 5(3), it is presumed, until the contrary is proved, that the owner or occupier knew at the material time that the offender is carrying on the business of providing massage services in an establishment for massage without a valid licence to do so at those premises. (7) For the purposes of subsection (6), the material time is the expiry of the period mentioned in section 29(1).


document_id: mea-2017
provision_ref: s29
chapter: PART 6 - OFFENCES AND GENERAL PROVISIONS
section: 29
title: Determination of tenancy of premises on conviction of certain offence
content:
29. —(1) Upon the conviction of any person (called in this section the offender) for an offence under section 5(4) for contravening section 5(1) or (3) in relation to any premises, the owner or occupier from whom the offender rents the premises must, within one month after the date of conviction, require the offender to deliver up possession of the premises to the owner or occupier, if the lease or tenancy is not earlier terminated. (2) If the offender fails, within one month of being so required, to deliver up possession of the premises, the owner or occupier of the premises from whom the offender rents the premises is entitled to determine the lease or tenancy of the premises but without prejudice to the rights or remedies of any party to the lease or tenancy accrued before the date of such determination. (3) Where the owner or occupier of any premises has determined the lease or tenancy in accordance with subsection (2) and the offender has not delivered up possession of the premises after such determination, a Magistrate’s Court may, on the application of the owner or occupier, make a summary order for the delivery of possession of the premises to the owner or occupier. (4) If the offender disobeys any order made by a Magistrate’s Court under subsection (3), the person shall be liable to prosecution under section 188 of the Penal Code 1871. (5) In this section, “date of conviction” means — ( a ) the date the offender is convicted of the offence mentioned in subsection (1), or any later date on which the offender is sentenced, if no appeal against the conviction is filed; or ( b ) if the offender appeals the conviction and the conviction is upheld, the date the appeal is determined.


document_id: mea-2017
provision_ref: s30
chapter: PART 6 - OFFENCES AND GENERAL PROVISIONS
section: 30
title: Protection from personal liability
content:
30. No liability shall lie personally against an inspecting officer who, acting in good faith and with reasonable care, does or omits to do anything in the execution or purported execution of this Act.


document_id: mea-2017
provision_ref: s31
chapter: PART 6 - OFFENCES AND GENERAL PROVISIONS
section: 31
title: Minister may designate others to hear appeals
content:
31. The Minister may designate any of the following persons to hear and determine, in the Minister’s place, any appeal or a specific appeal under section 7(9), 10(7), 12(7), 15(6), 17(8) or 22(1): ( a ) the Second Minister (if any) for his or her Ministry; ( b ) any Minister of State, or Senior Minister of State, for his or her Ministry; ( c ) any Parliamentary Secretary, or Senior Parliamentary Secretary, to his or her Ministry.


document_id: mea-2017
provision_ref: s32
chapter: PART 6 - OFFENCES AND GENERAL PROVISIONS
section: 32
title: Exemption
content:
32. The Minister may, by order in the Gazette , exempt any premises or class of premises from all or any of the provisions of this Act, either generally or in a particular case and subject to any conditions that the Minister may impose.


document_id: mea-2017
provision_ref: s33
chapter: PART 6 - OFFENCES AND GENERAL PROVISIONS
section: 33
title: Amendment of Schedule
content:
33. —(1) The Minister may from time to time, by order in the Gazette , amend, add to or vary the Schedule. (2) All orders made under subsection (1) must be presented to Parliament as soon as possible after publication in the Gazette .


document_id: mea-2017
provision_ref: s34
chapter: PART 6 - OFFENCES AND GENERAL PROVISIONS
section: 34
title: Establishment for massage deemed to be public place
content:
34. For the purposes of section 14(1) of the Liquor Control (Supply and Consumption) Act 2015, every establishment for massage is deemed to be a public place.


document_id: mea-2017
provision_ref: s35
chapter: PART 6 - OFFENCES AND GENERAL PROVISIONS
section: 35
title: Rules
content:
35. —(1) The Minister may make rules prescribing matters necessary or convenient to be prescribed for carrying out or giving effect to this Act. (2) Without limiting subsection (1), the Minister may make rules for any of the following matters: ( a ) the control and management of establishments for massage, including individuals who are employed to work in establishments for massage; ( b ) the fees to be charged in respect of licences and approvals; ( c ) the conditions under which licences or approvals may be granted. (3) Rules made under this section may provide that any contravention of any rules shall be an offence punishable with a fine not exceeding $5,000 and, in the case of a second or subsequent conviction, a fine not exceeding $10,000 or imprisonment for a term not exceeding 2 years or both.


document_id: mea-2017
provision_ref: s36
chapter: PART 6 - OFFENCES AND GENERAL PROVISIONS
section: 36
title: Saving and transitional provisions
content:
36. —(1) Any person who, immediately before 1 March 2018, is the Licensing Officer or an Assistant Licensing Officer under the repealed Act continues to hold office as the Licensing Officer or Assistant Licensing Officer (as the case may be) as if appointed under section 3 of this Act, and their respective appointments are to expire on the date the appointment would have expired if this Act had not been enacted. (2) Every licence under the repealed Act that, immediately before 1 March 2018, is in force for an establishment for massage is to continue and be treated as a licence granted under this Act subject to the same conditions (if applicable) of the licence under the repealed Act. (3) An application for a licence made under the repealed Act that is pending immediately before 1 March 2018 must be considered and determined under this Act as if the application were made under section 6 of this Act. (4) Every approval for a licensee of an establishment for massage to employ an individual to work in the establishment for massage, granted by the Licensing Officer under rule 7 of the Massage Establishments Rules (Cap. 173, R 1) as in force immediately before 1 March 2018, is taken to be an approval granted under section 15 of this Act, and continues until the expiry of the approval under those Rules. (5) Any condition to which an approval, granted by the Licensing Officer under rule 7 of the Massage Establishments Rules (Cap. 173, R 1) that is in force immediately before 1 March 2018, is subject and that is in force immediately before that date, continues to have effect as a condition of the approval taken to be granted under section 15 of this Act. (6) Where an appeal has been made to the Minister under the repealed Act in relation to — ( a ) the forfeiture of security; ( b ) the refusal of a licence; or ( c ) the revocation of a licence, and the appeal has not been dealt with or disposed of immediately before 1 March 2018, the appeal may be dealt with under the repealed Act as if this Act had not been enacted. (7) This Act does not affect — ( a ) any investigation commenced under the repealed Act before 1 March 2018, and every such investigation may be continued and everything in relation to such investigation may be done in all respects after that date as if this Act had not been enacted; and ( b ) any right of appeal accrued before 1 March 2018 in respect of any order or decision made under the repealed Act before that day. (8) Every subsidiary legislation made under the repealed Act and in force immediately before 1 March 2018 continues in force as if made under this Act, so far as the subsidiary legislation is not inconsistent with the provisions of this Act and until the subsidiary legislation is revoked or repealed under this Act.


document_id: mecesa-2000
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “approved institution” means any hospital or other healthcare institution approved by the Minister under section 8; “approved provider” means an organisation providing step‑down care in respect of which an approval under section 23(5)( a ) is in force; “approved services” means step-down care provided by an approved provider in respect of which an approval under section 23(5)( a ) is in force; “authorised officer” means any officer authorised by the Minister in writing to exercise such power or perform such function or duty under this Act as the Minister may specify in writing; “Council” means the Advisory Council established under section 6; “ElderCare Fund” means the ElderCare Fund established under section 18(1); “eligible patient” means a person who is eligible to make an application under section 15; “Medifund” means the Medical Endowment Fund established under the repealed Medical Endowment Scheme Act (Cap. 173A, 1994 Revised Edition) and reconstituted under this Act; “Medifund Account” means the account, mentioned in section 10, of a Medifund committee; “Medifund committee” means any committee appointed under section 14; “organisation” means a society, body or group of persons, whether corporate or unincorporated; “personal care” means assistance of a personal nature given to help a person who, by reason of any sickness, disability or injury, is unable on his or her own to attend to his or her daily needs or carry out his or her daily routine; “recurrent costs”, in relation to the provision of any step‑down care, means all costs incurred or to be incurred by the provider in relation to its ongoing operations in providing such care other than the following costs: ( a ) the cost of acquiring the land on which the premises (whether built or to be built) at which such care is or is to be provided; ( b ) such other costs that are capital in nature as the Minister may prescribe; “step-down care” means — ( a ) accommodation, personal care and health care for any person suffering or recovering from any sickness, disability or injury; ( b ) personal care and health care during the day for any such person; or ( c ) such other forms of health care or care arrangements as the Minister may prescribe for any such person; “step-down care institution” means any premises used (whether or not exclusively) for the purpose of providing step‑down care; “subvention” means a subvention under Part 3 out of the income of the ElderCare Fund. (2) For the purposes of this Act, step‑down care is not taken to include any medical or health care provided in any maternity home or premises used or intended to be used for the accommodation of pregnant women or of women immediately after childbirth. (3) For the purposes of sections 3(2)( c ) and 18(1)( c ), the net income from investments of capital moneys is the amount ascertained by adding to, or deducting from, the income received from the investments of capital moneys any profit derived or loss sustained (as the case may be) from the realisation of those investments.


document_id: mecesa-2000
provision_ref: s3
chapter: PART 2 - MEDIFUND SCHEME
section: 3
title: Reconstitution of Medical Endowment Fund
content:
3. —(1) For the purposes of this Part, the Medical Endowment Fund or Medifund continues and is reconstituted in accordance with this Act. (2) There must be paid into the Medifund — ( a ) all capital moneys as are appropriated from time to time from the Consolidated Fund and authorised to be paid into the Medifund by this Act or any other written law; ( b ) gifts or bequests given or made for the purposes of Medifund; and ( c ) the net income from investments of capital moneys in the Medifund. (3) The Minister is responsible for the administration of the Medifund, and all moneys belonging to the Medifund may be deposited in any bank and invested in any investment authorised under the Financial Procedure Act 1966. (4) The Medifund must be regarded as a Government fund and as comprising public moneys for the purposes of any written law.


document_id: mecesa-2000
provision_ref: s4
chapter: PART 2 - MEDIFUND SCHEME
section: 4
title: Capital moneys of Medifund
content:
4. —(1) For the purposes of this Part, the Minister for Finance may, from time to time, pay into the Medifund such sums of capital money as the Minister may determine out of moneys to be provided by Parliament. (2) Despite the terms of any gift or bequest, all gifts and bequests given or made for the purposes of the Medifund must be paid into the Medifund as capital moneys. (3) The capital moneys of the Medifund must not be used for any purpose other than for investment. (4) Where at any time there is a permanent diminution of the capital moneys of the Medifund, the Minister must, before paying out the income of the Medifund, make good the diminution from that income.


document_id: mecesa-2000
provision_ref: s5
chapter: PART 2 - MEDIFUND SCHEME
section: 5
title: Application of income of Medifund
content:
5. The income of the Medifund may be paid out and applied for all or any of the following purposes only: ( a ) for the provision of grants to Medifund committees to be applied for the purpose of defraying in whole or in part the hospital charges, fees and other expenses incurred by patients of approved institutions who are unable to pay those charges, fees or other expenses and are approved by the relevant Medifund committee; ( b ) for other purposes authorised under this Act to be paid out from the Medifund or that may be prescribed.


document_id: mecesa-2000
provision_ref: s6
chapter: PART 2 - MEDIFUND SCHEME
section: 6
title: Advisory Council
content:
6. —(1) For the purpose of advising the Minister as to the application of the income of the Medifund, an Advisory Council is established, comprising members appointed by the Minister. (2) The Minister must appoint one of the members as chairperson. (3) The Schedule has effect with respect to the Council.


document_id: mecesa-2000
provision_ref: s7
chapter: PART 2 - MEDIFUND SCHEME
section: 7
title: Functions of Council and directions by Minister
content:
7. —(1) The Council may, from time to time, make recommendations to the Minister on all matters relating to the application of the income of the Medifund. (2) The Minister may, on the recommendations of the Council, issue to any Medifund committee directives or guidelines on the approval of applications from eligible patients and on the administration of the Medifund Account of that committee. Division 2 &#x2014; Grants to Medifund committees


document_id: mecesa-2000
provision_ref: s8
chapter: PART 2 - MEDIFUND SCHEME
section: 8
title: Approved institutions
content:
8. The Minister may, by notification in the Gazette , approve or revoke the approval of any hospital or other healthcare institution for the purposes of this Part.


document_id: mecesa-2000
provision_ref: s9
chapter: PART 2 - MEDIFUND SCHEME
section: 9
title: Conditions on payment of grants
content:
9. —(1) The Minister may, from time to time, authorise the payment of grants in such amount and to such Medifund committee as the Minister may think fit. (2) The Minister may, in authorising payment for any purpose under section 5 to any Medifund committee or other person, impose such terms and conditions as the Minister may think fit. (3) The Minister may require any Medifund committee or other person who fails to comply with such terms or conditions to repay into the Medifund any moneys paid under section 5.


document_id: mecesa-2000
provision_ref: s10
chapter: PART 2 - MEDIFUND SCHEME
section: 10
title: Medifund Account
content:
10. —(1) Every Medifund committee which receives a grant under section 5 must establish and maintain an account to be called a Medifund Account with a bank in Singapore. (2) The Medifund committee must pay into the Medifund Account all moneys received as a grant under section 5 and any interest accruing on the moneys must be paid into and form part of the moneys in the Medifund Account.


document_id: mecesa-2000
provision_ref: s11
chapter: PART 2 - MEDIFUND SCHEME
section: 11
title: Withdrawal from Medifund Account
content:
11. —(1) No money may be withdrawn from any Medifund Account unless the withdrawal is authorised in accordance with section 17. (2) A Medifund committee must repay into the Medifund Account any moneys withdrawn in contravention of subsection (1).


document_id: mecesa-2000
provision_ref: s12
chapter: PART 2 - MEDIFUND SCHEME
section: 12
title: Dissolution, etc., of Medifund committee or approved institution
content:
12. —(1) Despite any other written law to the contrary, all moneys in the Medifund Account of any Medifund committee designated to approve applications from eligible patients of any approved institution — ( a ) are deemed not to form part of the property of the Medifund committee or approved institution if the committee is dissolved or the institution goes into voluntary or compulsory liquidation; and ( b ) are not available for payment of the debts of the Medifund committee or approved institution or liable to be paid or taken under or pursuant to an enforcement order or process of any court. [Act 25 of 2021 wef 01/04/2022] (2) The moneys in the Medifund Account must, after deduction of any payment to the approved institution which has been authorised under section 17, be vested in and paid into the Medifund if the Medifund committee is dissolved.


document_id: mecesa-2000
provision_ref: s13
chapter: PART 2 - MEDIFUND SCHEME
section: 13
title: Accounts of Medifund Account
content:
13. —(1) Every Medifund committee must cause to be kept proper accounts and records of all transactions and affairs relating to its Medifund Account and must do all things necessary to ensure that all payments are correctly made and properly authorised and that adequate control is maintained over the moneys and receipts of its Medifund Account. (2) Every Medifund committee must, as soon as practicable after the close of the accounting period of its Medifund Account but not later than 30 June of each year, cause to be prepared and submitted financial statements in respect of that year to the auditor of the Medifund Account. (3) The accounting period of a Medifund Account begins on 1 April of each year and ends on 31 March of the succeeding year. Division 3 &#x2014; Medifund committees


document_id: mecesa-2000
provision_ref: s14
chapter: PART 2 - MEDIFUND SCHEME
section: 14
title: Medifund committees
content:
14. —(1) The Minister may, by order in the Gazette , appoint one or more Medifund committees, comprising persons appointed by the Minister, to consider and approve applications from eligible patients in approved institutions and to administer payments out of their Medifund Accounts. (2) The order under subsection (1) must designate the approved institutions and the classes of eligible patients in relation to which a Medifund committee may approve applications under section 15 and exercise any other powers or duties under this Part. (3) A Medifund committee may sue or be sued in the name by which it is described in an order under subsection (1).


document_id: mecesa-2000
provision_ref: s15
chapter: PART 2 - MEDIFUND SCHEME
section: 15
title: Applications by eligible patients
content:
15. —(1) Every person who — ( a ) is a citizen of Singapore; ( b ) has received treatment or requires treatment from any approved institution; ( c ) is unable to pay the hospital charges, fees or other expenses incurred by the person; and ( d ) satisfies such other requirements as may be prescribed, may apply to the Medifund committee designated to approve the person’s application for a payment out of the Medifund Account of the Medifund committee to defray in whole or in part the hospital charges, fees and other expenses incurred by the person. (2) Every application under subsection (1) must be supported by such evidence as may be prescribed and by any further evidence that the Medifund committee may reasonably require.


document_id: mecesa-2000
provision_ref: s16
chapter: PART 2 - MEDIFUND SCHEME
section: 16
title: Application made on behalf of patient
content:
16. If an eligible patient, by reason of incapacity by physical or mental illness or any other cause, is unable to make an application under section 15, any member of the patient’s immediate family or the medical social worker in charge of the patient’s case may submit the application on the patient’s behalf.


document_id: mecesa-2000
provision_ref: s17
chapter: PART 2 - MEDIFUND SCHEME
section: 17
title: Payments authorised by Medifund committee
content:
17. —(1) Upon receipt of an application made under section 15, the Medifund committee designated to approve applications from such class of eligible patients of such approved institutions for the purposes of this Part may, if it thinks fit and subject to the availability of moneys in the Medifund Account — ( a ) approve the application of any eligible patient of any approved institution in that class; and ( b ) authorise in writing payments of such amount as it thinks fit out of the Medifund Account to the approved institution to defray in whole or in part the hospital charges, fees and other expenses incurred by that eligible patient. (2) The Medifund committee must, in considering any application and authorising payment, comply with any regulations made under this Act and any directive and guideline issued by the Minister under section 7(2). (3) The Medifund committee may consider any other circumstances which, in the opinion of the committee, is relevant to the application. (4) Despite subsection (1), a Medifund committee may authorise any person to approve the application by any eligible patient in exceptional circumstances and when the payment does not exceed such amount as may be specified in any directive or guideline issued under section 7(2). (5) Nothing in this Act is to be construed to require a Medifund committee or an authorised person referred to in subsection (4) to approve the application of every patient who satisfies the requirements under section 15.


document_id: mecesa-2000
provision_ref: s18
chapter: PART 3 - ELDERCARE SCHEME
section: 18
title: Establishment of ElderCare Fund
content:
18. —(1) A fund called the ElderCare Fund is established, into which must be paid — ( a ) all capital moneys as are appropriated from time to time from the Consolidated Fund and authorised to be paid into the ElderCare Fund by this Act or any other written law; ( b ) gifts or bequests given or made for the purpose of the ElderCare Fund; and ( c ) the net income from investments of capital moneys in the ElderCare Fund. (2) The ElderCare Fund must be regarded as a Government fund and as comprising public moneys for the purposes of any other written law.


document_id: mecesa-2000
provision_ref: s19
chapter: PART 3 - ELDERCARE SCHEME
section: 19
title: Administration of ElderCare Fund
content:
19. The Minister is responsible for the administration of the ElderCare Fund and all moneys belonging to that Fund may be deposited in any bank and invested in any investment authorised under the Financial Procedure Act 1966.


document_id: mecesa-2000
provision_ref: s20
chapter: PART 3 - ELDERCARE SCHEME
section: 20
title: Capital moneys of ElderCare Fund
content:
20. —(1) As from 27 March 2000, a sum that the Minister for Finance may determine out of moneys to be provided by Parliament must be paid into the ElderCare Fund as capital moneys. (2) The Minister for Finance may, from time to time, after 27 March 2000 pay into the ElderCare Fund such sums of capital money as the Minister may determine out of moneys to be provided by Parliament. (3) Despite the terms of any gift or bequest, all gifts and bequests given or made for the purposes of the ElderCare Fund must be paid into the Fund as capital moneys. (4) The capital moneys of the ElderCare Fund must not be used for any purpose other than for investment. (5) Where at any time there is a permanent diminution of the capital moneys of the ElderCare Fund, the Minister must, before paying out the income of the ElderCare Fund, make good such diminution from that income.


document_id: mecesa-2000
provision_ref: s21
chapter: PART 3 - ELDERCARE SCHEME
section: 21
title: Application of income of ElderCare Fund
content:
21. The income of the ElderCare Fund may be paid out and expended for all or any of the following purposes only: ( a ) for the provision of subventions to any approved providers of step-down care for the purpose of defraying in whole or in part the recurrent costs in providing step‑down care; ( b ) for purposes authorised under this Act to be paid out from the Fund; ( c ) for any other purposes relating to step-down care that may be prescribed. Division 2 &#x2014; Approved providers


document_id: mecesa-2000
provision_ref: s22
chapter: PART 3 - ELDERCARE SCHEME
section: 22
title: Subvention only for approved providers
content:
22. Payments of subvention cannot be made under this Part to any person providing step‑down care unless the person is an approved provider in respect of — ( a ) all types of step-down care provided or proposed to be provided by the person; ( b ) one or more specific types of step‑down care provided or proposed to be provided by the person; ( c ) all types of step-down care provided or proposed to be provided by the person at specific premises; or ( d ) one or more specific types of step‑down care provided or proposed to be provided by the person at specific premises.


document_id: mecesa-2000
provision_ref: s23
chapter: PART 3 - ELDERCARE SCHEME
section: 23
title: Application to be approved provider
content:
23. —(1) Any organisation which is a provider of any step-down care may make an application in the prescribed manner for approval to be an approved provider in respect of — ( a ) all types of step-down care provided or proposed to be provided by the applicant; ( b ) one or more specific types of step‑down care provided or proposed to be provided by the applicant; ( c ) all types of step-down care provided or proposed to be provided by the applicant at specific premises; or ( d ) one or more specific types of step‑down care provided or proposed to be provided by the applicant at specific premises. (2) Where an application is made under subsection (1), the Minister may request the applicant — ( a ) to permit an authorised officer to inspect the premises to which the application relates at any reasonable time; or ( b ) to furnish specified particulars about the operations of the applicant at those premises or the step‑down care provided or proposed to be provided or both. (3) The Minister may defer consideration of the application until the premises have been so inspected or the particulars have been furnished, as the case requires. (4) In determining whether or not to approve any applicant as an approved provider, whether in respect of all types of step‑down care or specific types of step‑down care and whether in respect of the provision of such step‑down care at specific premises, the Minister must have regard to all matters the Minister considers relevant. (5) The Minister may — ( a ) approve, with or without conditions, the applicant to be an approved provider in respect of — (i) all types of step-down care provided or proposed to be provided by the applicant; (ii) one or more specific types of step‑down care provided or proposed to be provided by the applicant; (iii) all types of step-down care provided or proposed to be provided by the applicant at specific premises; or (iv) one or more specific types of step‑down care provided or proposed to be provided by the applicant at specific premises; or ( b ) refuse to give the approval. (6) The approval of any person under this section as an approved provider of step-down care is in force for such period as the Minister may specify. (7) Where the Minister approves any organisation providing step‑down care to be an approved provider, the Minister must, by notification in the Gazette, declare the organisation to be an approved provider in respect of all types or specific types of step‑down care or in respect of the provision of such step‑down care at specific premises, as the case may be.


document_id: mecesa-2000
provision_ref: s24
chapter: PART 3 - ELDERCARE SCHEME
section: 24
title: Cessation of approval
content:
24. An approval of an organisation providing step-down care as an approved provider ceases to have effect if — ( a ) the approval is revoked under section 25; or ( b ) the period (if any) to which the approval is limited under section 23(6) expires.


document_id: mecesa-2000
provision_ref: s25
chapter: PART 3 - ELDERCARE SCHEME
section: 25
title: Revocation and suspension of approval
content:
25. —(1) The Minister may revoke, or suspend for a period not exceeding 6 months, any approval of an organisation providing step‑down care as an approved provider if — ( a ) in the opinion of the Minister, the organisation has ceased to be suitable to be an approved provider; ( b ) the application for approval contained information that was false or misleading in a material particular; ( c ) [ Deleted by Act 19 of 2025 wef 05/12/2025 ] ( ca ) where the organisation is the holder of a licence granted under the Healthcare Services Act 2020, the licence is revoked or suspended or otherwise ceases to be in force; [Act 3 of 2020 wef 03/01/2022] ( cb ) where approved services are provided — (i) at any permanent premises within the meaning given by section 2(1) of the Healthcare Services Act 2020 — the approval granted to the organisation to provide those services at those premises under that Act is cancelled or suspended or otherwise ceases to be in force; (ii) using any conveyance within the meaning given by section 2(1) of the Healthcare Services Act 2020 — the approval granted to the organisation to use the conveyance for the provision of those services under that Act is cancelled or suspended or otherwise ceases to be in force; or (iii) by any other service delivery mode within the meaning given by section 2(1) of the Healthcare Services Act 2020 — the approval granted to the organisation to provide those services by the service delivery mode under that Act is cancelled or suspended or otherwise ceases to be in force; [Act 11 of 2023 wef 26/06/2023] ( d ) the organisation is convicted of an offence under section 31(3) or (5); ( e ) the organisation fails to comply with any terms or conditions of the approval; or ( f ) the organisation fails to comply with any conditions of any subvention paid in respect of any of its approved services, and the Minister is of the opinion that the organisation is again likely to so fail to comply. (2) Before revoking or suspending any approval under this section, the Minister must notify the organisation concerned that revocation or suspension (as the case may be) is being considered, and must — ( a ) give the reasons for considering the revocation or suspension; ( b ) invite the organisation to make written submissions to the Minister within 7 days after receiving the notice, or any further period that the Minister may allow; and ( c ) inform the organisation that if no such submission is made within that period, any revocation or suspension (as the case may be) will take effect on the day after the last day for making submissions. (3) The Minister must notify the organisation concerned in writing of the Minister’s decision within 7 days after the end of the period allowed by subsection (2) for making submissions. (4) A revocation or suspension of any approval takes effect — ( a ) if no submission was made under subsection (2) — on the day after the last day for making submissions; or ( b ) if such submission was made — 7 days after the day on which the notice under subsection (3) was given. (5) The Minister may revoke an approval (subject to such conditions as the Minister may think fit) if the approved provider requests the Minister in the prescribed manner to revoke the approval. (6) Where any suspension of approval made under this section is in force, the organisation concerned is not for the purposes of this Part regarded as an approved provider, but on expiry of the suspension, the organisation immediately reverts to being an approved provider. Division 3 &#x2014; Subventions


document_id: mecesa-2000
provision_ref: s26
chapter: PART 3 - ELDERCARE SCHEME
section: 26
title: Amount of subvention
content:
26. —(1) The Minister may grant a subvention to an approved provider of such amount as the Minister may determine. (2) The Minister may determine different amounts of subvention for different classes of patients of approved providers, different classes of step‑down care or different classes of approved providers. (3) In determining the amount of subvention under subsection (1) to be granted to an approved provider, the Minister must have regard to all matters the Minister considers relevant, including but not limited to — ( a ) the recurrent costs of approved providers in providing step‑down care of the same class; and ( b ) the number of relevant patients to whom step‑down care is provided by the approved provider during any period determined by the Minister. (4) In this section, “relevant patient” means a person who, in the opinion of the Minister, requires step‑down care and is assessed by the Minister to be financially disadvantaged. (5) Any opinion or assessment of the Minister under subsection (4) that a person requires step‑down care or is financially disadvantaged is final and conclusive and must not be reviewed in any court of law.


document_id: mecesa-2000
provision_ref: s27
chapter: PART 3 - ELDERCARE SCHEME
section: 27
title: Conditions of subventions
content:
27. —(1) A subvention may be paid to an approved provider on any condition that the Minister may determine, including but not limited to conditions for repayment of subventions and admission of persons to any step‑down care institution under the control and management of the approved provider. (2) The Minister may, at any time after giving reasonable notice to an approved provider, vary or cancel any of the conditions imposed under subsection (1) or impose new conditions in respect of any subvention paid or payable to the approved provider.


document_id: mecesa-2000
provision_ref: s28
chapter: PART 3 - ELDERCARE SCHEME
section: 28
title: Payment of subvention
content:
28. —(1) A subvention is payable to an approved provider quarterly or at such other payment period as the Minister may allow. (2) Subject to the provisions of this Act, a subvention may be paid to an approved provider in advance in respect of any payment period mentioned in subsection (1) at such times and on such terms as the Minister may think fit.


document_id: mecesa-2000
provision_ref: s29
chapter: PART 3 - ELDERCARE SCHEME
section: 29
title: Consequences for non-compliance
content:
29. —(1) The Minister may, by written notice, impose one or more of the following sanctions on an approved provider that has not complied, or is not complying, with section 31(1) or with any condition of any subvention paid to the approved provider under section 27: ( a ) revoke or suspend the approval of the organisation as an approved provider; ( b ) restrict the approval as an approved provider in respect of a certain type or types of step‑down care or in respect of a type of step‑down care provided by the approved provider at specific premises; ( c ) reduce the total amount of subvention payable to the approved provider in any subsequent payment period; ( d ) require repayment of part or all of the subvention paid to the approved provider. (2) Before imposing any sanction mentioned in subsection (1) on an approved provider, the Minister must notify the approved provider that the imposition of sanction is being considered, and must — ( a ) give to the approved provider a notice of non‑compliance setting out the details of non‑compliance; ( b ) set out the sanctions that can be imposed in this section on the approved provider for non‑compliance; ( c ) invite the approved provider to make written submissions to the Minister within 7 days after receiving the notice, or such further period as the Minister may allow; and ( d ) inform the approved provider that if no such submission is made within that period, any sanction the Minister decides to impose will take effect on the day after the last day for making submissions. (3) The Minister must notify the approved provider in writing of the Minister’s decision within 7 days after the end of the period allowed by subsection (2) for making submissions. (4) Any sanction imposed takes effect — ( a ) if no submission was made under subsection (2) — on the day after the last day for making submissions; or ( b ) if such submission was made — 7 days after the day on which the notice under subsection (3) was given. (5) This section does not affect the operation of section 25.


document_id: mecesa-2000
provision_ref: s30
chapter: PART 3 - ELDERCARE SCHEME
section: 30
title: Recovery of overpayments of subventions
content:
30. —(1) If the Minister pays an amount to an approved provider by way of subvention, any part of the amount that is an overpayment is recoverable as a debt due to the Government and may be recovered by the Government in a court of competent jurisdiction. (2) If the Minister pays an amount to an approved provider by way of subvention and a condition to which the subvention is subject is not met, the amount of subvention as the Minister determines under section 29(1)( d ) is recoverable as a debt due to the Government and may be recovered by the Government in a court of competent jurisdiction. (3) If an approved provider is liable to repay any amount under subsection (1) or (2), the amount (or part of it) may be deducted from one or more other subventions payable to the approved provider under this Part.


document_id: mecesa-2000
provision_ref: s31
chapter: PART 3 - ELDERCARE SCHEME
section: 31
title: Duties of approved providers
content:
31. —(1) Every approved provider must — ( a ) keep records (whether in written or electronic form) that enable — (i) claims for payments of subvention to be properly verified; and (ii) proper assessments to be made whether the approved provider has complied, or is complying, with the conditions of any subvention paid to it and with its duties under this Act; ( b ) in relation to each of those records, retain the record for a period ending 3 years (or such other period as an authorised officer may allow) after the close of the financial year in which the record was made; and ( c ) comply with any other duties that may be prescribed. (2) Every approved provider must, as soon as practicable after the close of each financial year, cause to be prepared and submitted audited annual financial statements in respect of that year to the Minister or an authorised officer designated by the Minister. (3) An approved provider who fails to comply with subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000. (4) An approved provider must not, in purported compliance with this section, make a record that is false or misleading in a material particular. (5) An approved provider who contravenes or fails to comply with subsection (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $3,000.


document_id: mecesa-2000
provision_ref: s32
chapter: PART 3 - ELDERCARE SCHEME
section: 32
title: Monitoring powers
content:
32. —(1) An authorised officer may, to the extent reasonably necessary for any of the purposes specified in subsection (2), do all or any of the following: ( a ) enter during the day any step-down care institution under the control and management of an approved provider with the consent of the approved provider; ( b ) take photographs of the premises of the step-down care institution; ( c ) request the approved provider or any other person on the premises to answer any question, or to produce any document or record requested by the authorised officer; ( d ) inspect any document or record kept by the approved provider connected with the provision of step-down care, whether or not kept or maintained on those premises; ( e ) take extracts from, or make copies of, any such document or record; ( f ) in relation to any such document or record — (i) operate equipment on the premises where the document or record is kept or maintained to see whether the equipment, or a disk, tape or other storage device that is on those premises and can be used or associated with the equipment, contains information that is relevant, in respect of the approved provider, to making the assessments referred to in subsection (2); and (ii) if the authorised officer, after operating equipment at those premises finds that the equipment, or disk, tape or other storage device at the premises, contains information of that kind, to — (A) operate facilities on the premises to put the information in documentary form and copy the document or record so produced; or (B) if the information can be transferred to a disk, tape or other storage device that is brought to the premises by the authorised officer, operate the equipment or other facilities to copy the information to the storage device and remove the storage device from the premises. (2) An authorised officer may act as provided for under subsection (1) for all or any of the following purposes: ( a ) to assess whether records have been kept as required by this Part; ( b ) to assess whether the provisions of this Act relating to, or the conditions of the subvention in respect of, the approved provider concerned have been complied with.


document_id: mecesa-2000
provision_ref: s33
chapter: PART 4 - GENERAL FINANCIAL PROVISIONS
section: 33
title: Administrative expenses
content:
33. —(1) All expenses incurred in connection with the administration of the Medifund and the ElderCare Fund, including the costs of auditing the accounts of the Medifund and the ElderCare Fund, must be defrayed out of the income of the Medifund and the ElderCare Fund, respectively. (2) The costs of auditing the accounts of any Medifund Account must be defrayed out of the income of the Medifund.


document_id: mecesa-2000
provision_ref: s34
chapter: PART 4 - GENERAL FINANCIAL PROVISIONS
section: 34
title: Financial year of Medifund and ElderCare Fund
content:
34. —(1) The financial year of the Medifund begins on 1 April of each year and ends on 31 March of the succeeding year. (2) The financial year of the ElderCare Fund begins on 1 April of each year and ends on 31 March of the succeeding year.


document_id: mecesa-2000
provision_ref: s35
chapter: PART 4 - GENERAL FINANCIAL PROVISIONS
section: 35
title: Accounts
content:
35. —(1) The Minister must cause to be kept proper accounts and records of all transactions and affairs relating to the Medifund and the ElderCare Fund and must do all things necessary to ensure that all payments out of the Medifund and the ElderCare Fund are correctly made and properly authorised and that adequate control is maintained over the assets and receipts of the Medifund and the ElderCare Fund. (2) The Minister must, as soon as practicable after the close of each financial year, cause to be prepared and submitted financial statements in respect of that year to the auditor of the Medifund and the ElderCare Fund.


document_id: mecesa-2000
provision_ref: s36
chapter: PART 4 - GENERAL FINANCIAL PROVISIONS
section: 36
title: Mode of payment out of Funds
content:
36. A payment must not be made out of the Medifund or the ElderCare Fund unless the payment is authorised by the Minister.


document_id: mecesa-2000
provision_ref: s37
chapter: PART 4 - GENERAL FINANCIAL PROVISIONS
section: 37
title: Appointment, powers and duties of auditor
content:
37. —(1) The accounts of the Medifund, the ElderCare Fund and every Medifund Account must be audited by — ( a ) the Auditor-General; or ( b ) such other auditor as may be appointed annually by the Minister in consultation with the Auditor-General. (2) A person is not qualified for appointment as an auditor under subsection (1)( b ) unless the person is a public accountant within the meaning of the Companies Act 1967. (3) The auditor or any person authorised by the auditor is entitled at all reasonable times to full and free access to all accounting and other records relating, directly or indirectly, to the financial transactions of the Medifund, the ElderCare Fund and every Medifund Account and may make copies of, or take extracts from, any of those accounting and other records. (4) The auditor must in the auditor’s report state — ( a ) whether the financial statements show fairly the financial transactions and the state of affairs of the Medifund, the ElderCare Fund or the Medifund Account, as the case may be; ( b ) whether proper accounting and other records have been kept, including records of all assets of the Medifund, the ElderCare Fund or the Medifund Account, as the case may be; ( c ) whether the receipts, expenditure and investment of moneys and the acquisition and disposal of assets on account of the Medifund, the ElderCare Fund or the Medifund Account (as the case may be) during the financial year were in accordance with the provisions of this Act; and ( d ) any other matters arising from the audit that the auditor considers necessary. (5) The auditor must — ( a ) as soon as practicable after the accounts of the Medifund, the ElderCare Fund or Medifund Account (as the case may be) have been submitted for audit, send a report of the audit to the Minister; and ( b ) submit such periodical and special reports to the Minister as appear to the auditor to be necessary or as the Minister may require. (6) Where the Auditor-General is not the auditor of the Medifund, the ElderCare Fund or any Medifund Account, a copy of the audited financial statements and any report made by the auditor must be forwarded to the Auditor‑General.


document_id: mecesa-2000
provision_ref: s38
chapter: PART 4 - GENERAL FINANCIAL PROVISIONS
section: 38
title: Failure to provide information to auditor
content:
38. —(1) The auditor or any person authorised by the auditor may require any other person to provide such information in that other person’s possession or to which that other person has access as the auditor considers necessary for the purposes of the auditor’s duties under this Act. (2) Any person who, without reasonable excuse, fails to comply with any requirement of the auditor under subsection (1) or who otherwise hinders, obstructs or delays the auditor in the performance of the duties or the exercise of the powers of the auditor shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.


document_id: mecesa-2000
provision_ref: s39
chapter: PART 4 - GENERAL FINANCIAL PROVISIONS
section: 39
title: Presentation of annual report, financial statements and auditor’s report to Parliament
content:
39. The Minister must, as soon as practicable, cause an annual report in respect of the administration of the Medifund, the ElderCare Fund and every Medifund Account during the preceding financial year to be prepared and must present a copy of the report and of the audited financial statements and the auditor’s report to Parliament.


document_id: mecesa-2000
provision_ref: s40
chapter: PART 5 - MISCELLANEOUS
section: 40
title: Obstructing authorised officers in execution of their duties
content:
40. —(1) Any person who obstructs, hinders or impedes any authorised officer in the performance or execution of the officer’s duty or anything which the officer is authorised, empowered or required to do under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both. (2) Any person who, without reasonable excuse, fails to answer any question, to provide any information or to produce any document or record to an authorised officer in contravention of section 32(1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.


document_id: mecesa-2000
provision_ref: s41
chapter: PART 5 - MISCELLANEOUS
section: 41
title: False or misleading information
content:
41. Any person who knowingly or recklessly — ( a ) makes a statement that is false or misleading in a material particular in respect of any application for approval as an approved provider; or ( b ) gives to the Minister or any authorised officer exercising a power or performing a duty or function under this Act any information, or any document or record that contains information, that is false or misleading in a material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: mecesa-2000
provision_ref: s42
chapter: PART 5 - MISCELLANEOUS
section: 42
title: Protection against personal liability
content:
42. No suit or other legal proceedings shall lie against any member of any Medifund committee or any person acting under the directions or authorisation of the Medifund committee for anything which is in good faith done or intended to be done by him or her in the execution or purported execution of this Act.


document_id: mecesa-2000
provision_ref: s43
chapter: PART 5 - MISCELLANEOUS
section: 43
title: Confidentiality of information
content:
43. —(1) Except in the case of prosecution of an offence under this Act, an authorised officer is not compellable in any proceedings to give evidence in respect of, or to produce any document containing, any information which has been obtained from any approved provider or approved institution in the course of carrying out any inspection, assessment or performing any duty or function under this Act. (2) Despite subsection (1), an authorised officer must not disclose any information which is contained in the medical records, or which relates to the condition, treatment or diagnosis, of any person, as may have come to the officer’s knowledge in the course of carrying out any inspection or assessment or performing any duty or function under this Act unless the disclosure is made — ( a ) under or for the purpose of administering and enforcing this Act or the Infectious Diseases Act 1976; ( b ) for the purpose of any disciplinary proceedings under the Medical Registration Act 1997; or ( c ) for any other purpose with the consent of the person to whom the information relates or the representative of that person. (3) In subsection (2)( c ), “representative” means — ( a ) the executor, administrator or next‑of‑kin of a deceased person; or ( b ) in relation to a person who lacks capacity within the meaning of the Mental Capacity Act 2008 — (i) a donee of a lasting power of attorney which is granted by that person under that Act, and under which that person confers on the donee authority to consent on that person’s behalf to such disclosure; or (ii) a deputy who is appointed or deemed to be appointed for that person by the court under that Act, and who is conferred power to consent on that person’s behalf to such disclosure. [16/2016]


document_id: mecesa-2000
provision_ref: s44
chapter: PART 5 - MISCELLANEOUS
section: 44
title: Service of documents
content:
44. Any notice, order or other document that is required by this Act to be served or given to any approved provider, Medifund committee or any other organisation may be served on or given to that approved provider, committee or organisation by delivering or sending it by registered post — ( a ) to the registered or principal office of the approved provider, committee or organisation; or ( b ) if the approved provider, committee or organisation has no such office, to any place in Singapore where it carries on business or conducts its activities, as the case may be.


document_id: mecesa-2000
provision_ref: s45
chapter: PART 5 - MISCELLANEOUS
section: 45
title: Offences by bodies corporate, etc.
content:
45. —(1) Where any offence under this Act is committed by a body corporate, a partnership or an unincorporated association of persons, any person who, at the time of the commission of the offence, was a director, manager, partner, secretary or other similar officer, or was purporting to act in any such capacity, shall also be guilty of that offence and shall be liable to be proceeded against and punished accordingly unless the person proves that — ( a ) the offence was committed without his or her consent or connivance; and ( b ) the person had exercised all such diligence to prevent the commission of the offence as he or she ought to have exercised having regard to the nature of his or her functions in that capacity and to all the circumstances. (2) In relation to a body corporate whose affairs are managed by its members, “director” means a member of the body corporate.


document_id: mecesa-2000
provision_ref: s46
chapter: PART 5 - MISCELLANEOUS
section: 46
title: Regulations
content:
46. The Minister may make any regulations that are necessary or expedient for the purpose of carrying out the provisions of this Act and, in particular, the regulations may — ( a ) prescribe the procedure for payments out of the Medifund Account and the criteria for approval of applications by eligible patients; ( b ) prescribe the procedure for the repayment of grants or subventions to the Medifund or ElderCare Fund, as the case may be; ( c ) prescribe the membership, terms of office and procedure of Medifund committees; ( d ) provide for the disposal of amounts which are unpaid or otherwise remain in any Medifund Account; ( e ) prescribe the proceedings of the Council; and ( f ) prescribe anything which may be prescribed under this Act.


document_id: mecesa-2000
provision_ref: s47
chapter: PART 5 - MISCELLANEOUS
section: 47
title: Transitional and saving provisions
content:
47. —(1) Any approval, decision, notice or other document prepared, made, granted, issued, and any act or thing done or given, under or pursuant to the repealed Medical Endowment Scheme Act (Cap. 173A, 1994 Revised Edition) (called in this section the repealed Act) and valid immediately before 27 March 2000 are deemed to have been prepared, made, granted, issued, done or given under or pursuant to the corresponding provision of this Act and continue to have effect accordingly. (2) All directives or guidelines made by the Minister under section 9 of the repealed Act are deemed to have been made under section 7 of this Act. (3) Every Hospital Medifund committee appointed under section 12 of the repealed Act is deemed to be appointed as a Medifund committee by the Minister in accordance with section 14 of this Act. (4) Every Hospital Medifund Account established under section 11 of the repealed Act is deemed to be a Medifund Account established under section 10 of this Act. (5) A person who, immediately before 27 March 2000, is a member of the Advisory Council under the repealed Act, continues as such member as if the person had been appointed under section 6 of this Act. (6) Any reference in any document to the repealed Act is construed as a reference to this Act.


document_id: melbo-1908
provision_ref: s2
section: 2
title: The Secretary of the Trustees of the Methodist Church in Singapore to be a body corporate
content:
2. —(1) The said William Thomas Cherry and his successors for the time being in the office of Secretary of the said Board of Building and Location duly qualified as hereinafter provided shall be a body corporate, hereinafter called the Corporation, and shall have perpetual succession under the name of “The Secretary of the Trustees of the Methodist Church in Singapore”, and shall and may have and use a corporate seal. [15/1954] (2) The said seal may from time to time be broken, changed, altered and made anew as to the Corporation seems fit. (3) The Corporation may acquire, purchase, take, hold and enjoy movable and immovable property of every description, and may sell, convey, assign, surrender and yield up, mortgage, demise, re‑assign, transfer or otherwise dispose of any movable and immovable property vested in the Corporation upon such terms as to the Corporation seem fit.


document_id: melbo-1908
provision_ref: s3
section: 3
title: Use of corporate seal
content:
3. —(1) All deeds, documents and other instruments requiring the seal of the Corporation shall be sealed with the seal of the Corporation in the presence of the said William Thomas Cherry or his attorney, duly authorised by a power of attorney deposited under section 48 of the Conveyancing and Law of Property Act 1886, or in the presence of his successor for the time being in the office of Secretary of the Trustees of the Methodist Church in Singapore or his attorney duly authorised as aforesaid, and shall also be signed by the said William Thomas Cherry or his attorney or his said successor or his said attorney. (2) Such signing shall be and be taken as sufficient evidence of the due sealing of such deeds, documents and other instruments.


document_id: melbo-1908
provision_ref: s4
section: 4
title: Qualification of Secretary
content:
4. —(1) No successor of the said William Thomas Cherry in the office of Secretary of the Trustees of the Methodist Church in Singapore shall be deemed to be duly qualified as aforesaid unless and until he has caused an extract from the minutes of the Trustees of the Methodist Church in Singapore appointing him such Secretary, certified as correct by the Chairman of the Board, to be filed in the office of the Minister, and unless and until a notification of such filing has appeared in the Gazette . [15/1954; S(NS) 177/59] (2) Such notification shall be sufficient evidence of the appointment, and that the person named therein is duly qualified as by this Ordinance is required.


document_id: melbo-1908
provision_ref: s5
section: 5
title: Property described in Schedule vested in Corporation
content:
5. —(1) The persons or their executors or administrators and the Financial Board of the Methodist Episcopal Church in the Straits Settlements, mentioned in the third column of the Schedule, in whom are vested the respective estates and interests mentioned in the second column of the Schedule in the lands, hereditaments and premises specified in the first column of the Schedule are hereby divested of such estates and interests. (2) Such estates and interests and all other estates and interests of such persons and body in the said lands, hereditaments and premises are hereby vested in the Corporation as sole trustee for the Malaysia Mission of the Methodist Episcopal Church subject to the mortgages mentioned in the second column of the Schedule, but with full powers as such trustee to deal with the said property as provided in section 2.


document_id: melbo-1908
provision_ref: s6
section: 6
title: Saving of Government and other rights
content:
6. Nothing in this Ordinance shall affect the rights of the Government or of any bodies politic or corporate, or of other person or persons than are specified in the third column of the Schedule. [7/97]


document_id: memta-2024
provision_ref: s1
chapter: PART 1 - PRELIMINARY
section: 1
title: Short title and commencement
content:
1. —(1) This Act is the Multinational Enterprise (Minimum Tax) Act 2024. (2) A provision of this Act does not come into operation except on a date and in the manner mentioned in subsection (3). (3) The Minister may, from time to time, by order in the Gazette , declare that this Act or any provision thereof comes into operation on a date specified in the order, and this Act or that provision (as the case may be) comes into operation on that date and remains in force until the order is revoked by the Minister. (4) The order must state the first financial year of an MNE group in relation to which the Act or provision (as the case may be) has effect. (5) The Minister may, by an amendment to the order, declare that a provision of this Act that is in force because of subsection (3) ceases to be in force from (and including) a specified date. (6) An order in subsection (3) or (5) may prescribe such provisions of a saving or transitional nature that are consequential to the coming into operation of the Act or a provision thereof, or the ceasing in force of a provision of the Act. (7) All orders made under this section must be presented to Parliament as soon as possible after publication in the Gazette . (8) References in subsections (2), (3) and (6) to this Act and any provision thereof — ( a ) include all regulations made under section 84, or regulations made under that section that are relevant to that provision and specified in the order, as the case may be; and ( b ) exclude sections 85 and 86, which are to come into operation on a date that the Minister appoints by notification in the Gazette .


document_id: memta-2024
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act — “acceptable financial accounting standard” means — ( a ) the International Financial Reporting Standards (IFRS) published by the International Accounting Standards Board (IASB); ( b ) the generally accepted accounting principles of Australia, Brazil, Canada, Member States of the European Union, Member States of the European Economic Area, Hong Kong (China), Japan, Mexico, New Zealand, the People’s Republic of China, the Republic of India, the Republic of Korea, Russia, Singapore, Switzerland, the United Kingdom, or the United States of America; or ( c ) any other financial accounting standard treated as an “acceptable financial accounting standard” under the GloBE rules; “adjusted covered taxes” has the meaning given by paragraph 1 of the First Schedule; “authorised financial accounting standard”, in relation to an entity, means a set of generally acceptable accounting principles permitted by the body responsible for prescribing, establishing or accepting accounting standards for financial reporting purposes in the jurisdiction the entity is located in; “chargeable entity” means — ( a ) in relation to any MTT (including an amount of MTT payable pursuant to an assessment under section 49, 50(2) or 51) — the entity chargeable with the MTT under section 12; ( b ) in relation to — (i) any DTT payable in respect of an MNE group for a financial year (including an amount of DTT payable pursuant to an assessment under section 49, 50(3) or 51); or (ii) the balance thereof after deducting any part (amount Y) that an entity (X) is to pay pursuant to an election under section 45, including any addition to amount Y as mentioned in section 45(8), the designated local DTT filing entity of the MNE group; and ( c ) in relation to amount Y — X; “Comptroller” means the Comptroller of Income Tax, and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by section 73 or 75, a Deputy Comptroller or Assistant Comptroller appointed under section 3(1) of the ITA; “consolidated financial statements” has the meaning given by paragraph 2 of the First Schedule; “constituent entity” means an entity that is part of a group, and includes — ( a ) a permanent establishment of a main entity that is part of a group where the permanent establishment and the main entity are located in different jurisdictions; and ( b ) an entity treated as a constituent entity in accordance with paragraph 5 of the First Schedule, but excludes an excluded entity; “controlling interest” means an ownership interest in an entity such that the entity that is the interest holder — ( a ) in consolidated financial statements prepared by it in accordance with an acceptable financial accounting standard, consolidated the assets, liabilities, income, expenses and cash flows of the entity on a line‑by‑line basis (called in this definition a line‑by‑line consolidation) in accordance with that financial accounting standard, or was not required to do so solely on size or materiality grounds or on the ground that the entity is held for sale; or ( b ) if the interest holder were required by the law or a regulatory body of the jurisdiction it is located in to prepare consolidated financial statements in accordance with an authorised financial accounting standard that is either an acceptable financial accounting standard or another financial accounting standard that is adjusted to prevent any material competitive distortion — (i) would have been required by that financial accounting standard to carry out a line‑by‑line consolidation in accordance with that financial accounting standard; or (ii) would not have been required by that financial accounting standard to carry out a line‑by‑line consolidation in accordance with that financial accounting standard solely on size or materiality grounds or on the ground that the entity is held for sale, and a main entity is deemed to have a controlling interest in its permanent establishment; “covered tax” has the meaning given by paragraph 1(6) of the First Schedule; “designated local DTT filing entity” means an entity that has been — ( a ) designated as such under section 34(1) or (5) or section 33(7) (as applied by section 34(7)); or ( b ) deemed by the Comptroller as such under section 34(3) or that provision as applied by section 34(7); “designated local GIR filing entity” means an entity that has been — ( a ) designated as such under section 33(1), (5) or (7); or ( b ) deemed by the Comptroller as such under section 33(3) or that provision as applied by section 33(8); “DTT” or “domestic top‑up tax” means the tax imposed under Part 3 in respect of an MNE group, and (to avoid doubt) includes an amount of that tax that an entity is to pay pursuant to an election under section 45; “entity” has the meaning given by paragraph 3 of the First Schedule; “excluded dividends” means dividends or other distributions received or accrued in respect of a direct ownership interest in an entity, that is not — ( a ) a portfolio shareholding beneficially owned by the constituent entity concerned that received or accrued the dividends or other distributions for less than one year at the date of the distribution; or ( b ) a direct ownership interest in an investment entity or insurance investment entity that is subject to an election under the regulations; “excluded entity” has the meaning given by paragraph 4 of the First Schedule; “excluded equity gain or loss” means any gain, profit or loss included in the FANIL of a constituent entity of an MNE group arising from — ( a ) gains and losses from changes in fair value of a direct ownership interest in another entity, or the impairment of such interest, other than a portfolio shareholding; [Act 25 of 2025 wef 01/01/2025] ( b ) profit or loss in respect of a direct ownership interest in another entity included under the equity method of accounting; or ( c ) gains and losses from a disposition of a direct ownership interest in another entity other than a portfolio shareholding; “FANIL” or “financial accounting net income or loss” has the meaning given by paragraph 6 of the First Schedule; “filing entity” means a constituent entity of an MNE group that files a GloBE information return (whether in Singapore or in another jurisdiction) for the purpose of the MTT under this Act or a qualified IIR, as the case may be; “financial year” means — ( a ) an accounting period for which the ultimate parent entity of the MNE group prepares its consolidated financial statements; or ( b ) in the case of consolidated financial statements in sub‑paragraph ( d ) of the definition of “consolidated financial statements” in paragraph 2 of the First Schedule — a calendar year; “GIR” or “GloBE information return” means a return under section 40, or an equivalent return made in a jurisdiction outside Singapore for the purpose of a qualified IIR; “GloBE income or loss” has the meaning given by paragraph 6 of the First Schedule; “GloBE rules” means the rules set out in the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Global Anti‑Base Erosion Model Rules (Pillar Two)”, published by the Organisation for Economic Co‑operation and Development (OECD) on 20 December 2021, as amended from time to time, and as further explained in the following documents (as amended from time to time): ( a ) the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Commentary to the Global Anti‑Base Erosion Model Rules (Pillar Two)”, published by the OECD on 14 March 2022; ( b ) the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Global Anti‑Base Erosion Model Rules (Pillar Two) Examples”, published by the OECD on 14 March 2022; ( c ) the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Administrative Guidance on the Global Anti‑Base Erosion Model Rules (Pillar Two)”, published by the OECD on 2 February 2023; ( d ) the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Administrative Guidance on the Global Anti‑Base Erosion Model Rules (Pillar Two), July 2023”, published by the OECD on 17 July 2023; ( e ) the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Administrative Guidance on the Global Anti‑Base Erosion Model Rules (Pillar Two), December 2023”, published by the OECD on 18 December 2023; ( f ) the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Consolidated Commentary to the Global Anti‑Base Erosion Model Rules (2023)”, published by the OECD on 25 April 2024; ( g ) the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Global Anti‑Base Erosion Model Rules (Pillar Two) Examples”, published by the OECD on 25 April 2024; ( h ) the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Administrative Guidance on the Global Anti‑Base Erosion Model Rules (Pillar Two), June 2024”, published by the OECD on 17 June 2024; ( i ) any other prescribed document; “group” — ( a ) means a collection of entities that are related through ownership or control such that the assets, liabilities, income, expenses and cash flows of each entity are — (i) included in the consolidated financial statements of the ultimate parent entity; or (ii) excluded from the consolidated financial statements of the ultimate parent entity solely on size or materiality grounds or on the ground that the entity is held for sale; and ( b ) includes a main entity and its permanent establishments where the main entity is located in one jurisdiction and one or more of the permanent establishments are located in a different jurisdiction, but only if the main entity is not a part of another group mentioned in paragraph ( a ); “insurance investment entity” has the meaning given by paragraph 7 of the First Schedule; “intermediate parent entity” means a constituent entity of an MNE group (other than an ultimate parent entity, partially‑owned parent entity, permanent establishment, investment entity or insurance investment entity) that holds an ownership interest in another constituent entity of the same MNE group; “investment entity” has the meaning given by paragraph 7 of the First Schedule; “ITA” means the Income Tax Act 1947; “ITA tax” means the income tax imposed under the ITA; “material competitive distortion” means an application of a specific principle or procedure under a set of generally accepted accounting principles that results in a total variation greater than EUR 75 million (or its equivalent in other currency as determined under the regulations) in the financial year concerned, as compared to the amount that would have been determined by applying a principle or procedure of the International Financial Reporting Standards (IFRS) published by the International Accounting Standards Board (IASB) that corresponds to the firstmentioned principle or procedure; “minimum rate” has the meaning given by section 7; “minority‑owned constituent entity” and “minority‑owned subgroup” have the meanings given by paragraph 9 of the First Schedule; “MNE group” means a group that has at least one entity or permanent establishment that is not located in the jurisdiction of the ultimate parent entity; “MTT” or “multinational enterprise top‑up tax” means the tax imposed under Part 2; “multi‑parent group” means 2 or more groups where — ( a ) the ultimate parent entity of each group has entered into an arrangement of a type specified in the regulations; and ( b ) at least one entity or permanent establishment of all the entities and permanent establishments of those groups is located in a different jurisdiction from that of the other entities and permanent establishments of those groups; [Act 25 of 2025 wef 01/01/2025] “OECD Model Tax Convention” means the Model Tax Convention on Income and on Capital published by th


document_id: memta-2024
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: “Flow‑through entity”, “reverse hybrid entity” and meaning of fiscal transparency
content:
3. —(1) In this Act, an entity is a “flow‑through entity” to the extent it is fiscally transparent with respect to any of its income, expenditure, profit or loss — ( a ) if it is established, formed, incorporated or registered under the laws of Singapore — under the ITA; or ( b ) if it is established, formed, incorporated or registered under the laws of a jurisdiction other than Singapore — under the law of that jurisdiction governing income tax or tax of a similar nature, but not if it is a tax resident of, and its income or profit is subject to a covered tax under the law of, another jurisdiction. (1A) In this Act, an entity that is not a tax resident of any jurisdiction, and is not subject to DTT (if it is established, formed, incorporated or registered under the laws of Singapore), or any covered tax or qualified domestic minimum top-up tax in the jurisdiction under whose laws it is established, formed, incorporated or registered, is also a “flow-through entity” to the extent that — ( a ) it is fiscally transparent with respect to any of its income, expenditure, profit or loss that is attributable to any holder of ownership interests in it, under the laws of the jurisdiction where that holder is located; ( b ) it does not have a place of business in the jurisdiction under the laws of which it is established, formed, incorporated or registered; and ( c ) its income, expenditure, profit or loss is not attributable to a permanent establishment. [Act 25 of 2025 wef 01/01/2025] (2) In this Act, a flow-through entity (A) is a “reverse hybrid entity” with respect to any of its income, expenditure, profit or loss that is attributable to its reference entity (B), if A, or any flow-through entity through which B holds its ownership interest in A, is not fiscally transparent with respect to that income, expenditure, profit or loss under the law of the jurisdiction where B is located. [Act 25 of 2025 wef 01/01/2025] (3) In this Act, an entity (X) is “fiscally transparent” with respect to any of its income, expenditure, profit or loss, or that of another entity in which X holds ownership interest, under the law of a jurisdiction if that law treats the income, expenditure, profit or loss as if it were derived or incurred by a direct owner of X in proportion to that owner’s interest in X. [Act 25 of 2025 wef 01/01/2025] (4) Any obligation, debt or liability in this Act of a flow‑through entity is that of — ( a ) in the case of a partnership or limited partnership — (i) for an obligation other than a debt or liability — the precedent partner (as defined in section 71(1) of the ITA); (ii) for a debt or liability — the partners or limited partners (as the case may be) on a joint and several basis; ( b ) in the case of a limited liability partnership — the limited liability partnership; or ( c ) in the case of a trust — the trustee.


document_id: memta-2024
provision_ref: s4
chapter: PART 1 - PRELIMINARY
section: 4
title: “Permanent establishment” and “main entity”
content:
4. —(1) In this Act, a “permanent establishment” is — ( a ) a place of business (including a deemed place of business under an applicable tax treaty in force) situated in a jurisdiction where it is treated as a permanent establishment in accordance with an applicable tax treaty in force, but only if the income attributable to it in accordance with a provision similar to Article 7 of the OECD Model Tax Convention is subject to tax under the law of that jurisdiction; ( b ) if there is no applicable tax treaty in force — a place of business situated in a jurisdiction (including a deemed place of business under the law of that jurisdiction) in respect of which the law of that jurisdiction imposes a tax on the income attributable to it on a net basis similar to the manner in which tax residents of that jurisdiction are taxed; ( c ) if a jurisdiction has no corporate income tax system — a place of business situated in that jurisdiction (including a deemed place of business under the law of that jurisdiction) that would be treated as a permanent establishment in accordance with the OECD Model Tax Convention, but only if that jurisdiction would have had the right to tax the income attributable to it in accordance with Article 7 of the OECD Model Convention; or ( d ) a place of business (or a deemed place of business under the law of the jurisdiction where the main entity is located) that is not one in paragraphs ( a ), ( b ) and ( c ), through which operations are conducted outside the jurisdiction where the main entity is located, but only if the law of that jurisdiction exempts from tax income attributable to such operations. (2) In this Act, a “main entity”, in relation to a permanent establishment, is the entity that includes the FANIL of the permanent establishment in its financial statements. (3) For the purposes of this Act, a permanent establishment is treated as an entity that is distinct from the main entity it is a permanent establishment of (whether or not that is the case) and any other permanent establishment of the main entity. (4) Any right, obligation, debt or liability in this Act of a constituent entity that is a permanent establishment is that of its main entity.


document_id: memta-2024
provision_ref: s5
chapter: PART 1 - PRELIMINARY
section: 5
title: Jurisdiction where entity or permanent establishment is located
content:
5. —(1) For the purposes of this Act, an entity (not being a flow‑through entity) is located in a jurisdiction if — ( a ) it is a tax resident of that jurisdiction based on its place of management, establishment, formation, incorporation, registration or similar criteria under the laws of that jurisdiction; or ( b ) in a case where it is not a tax resident of any jurisdiction — it is established, formed, incorporated or registered under the laws of that jurisdiction. (2) For the purposes of this Act, a flow‑through entity that — ( a ) is the ultimate parent entity of an MNE group; or ( b ) would be a responsible member of an MNE group as defined in section 13 (other than the ultimate parent entity of that MNE group) if it were located in the jurisdiction under the laws of which it is established, formed, incorporated or registered, is located in the jurisdiction under the laws of which it is established, formed, incorporated or registered. (3) For the purposes of this Act, a flow‑through entity to which subsection (2) does not apply is treated as a stateless entity. (4) For the purposes of this Act, a permanent establishment is located in a jurisdiction if — ( a ) in the case of a permanent establishment in section 4(1)( a ) — it is treated as a permanent establishment under the law of that jurisdiction and is taxed in accordance with an applicable tax treaty in force; ( b ) in the case of a permanent establishment in section 4(1)( b ) — it is subject to net basis taxation under the law of that jurisdiction based on its business presence there; and ( c ) in the case of a permanent establishment in section 4(1)( c ) — it is situated in that jurisdiction. (5) A permanent establishment in section 4(1)( d ) is considered a stateless permanent establishment.


document_id: memta-2024
provision_ref: s6
chapter: PART 1 - PRELIMINARY
section: 6
title: Jurisdiction where entity is located: 2 or more jurisdictions
content:
6. —(1) This section applies where an entity (X) is located in 2 or more jurisdictions in a financial year under section 5(1). (2) If there is an applicable tax treaty in force between 2 of these jurisdictions, X is located in the jurisdiction that it is deemed to be a resident of under that treaty. (3) If — ( a ) the applicable tax treaty in subsection (2) requires the competent authorities of the 2 jurisdictions to reach a mutual agreement on the residence of the entity but no agreement exists, or that treaty does not provide relief or exemption from tax for X because it is a resident of both jurisdictions; or ( b ) there is no applicable tax treaty in force between the 2 jurisdictions, then — ( c ) X is located in the jurisdiction where it paid the greater amount of covered taxes, excluding any tax paid under a controlled foreign company tax regime, for the financial year; ( d ) if the amount of covered taxes paid by X in each jurisdiction for the financial year is the same or nil, X is located in the jurisdiction where it has the greater amount of substance‑based income exclusion for the financial year as determined in accordance with section 18 for X as if X were the only constituent entity of its MNE group in that jurisdiction; and ( e ) if the amount of X’s substance‑based income exclusion mentioned in paragraph ( d ) for each jurisdiction for the financial year is the same or nil, X is treated as a stateless entity unless X is the ultimate parent entity of its MNE group, in which case X is located in the jurisdiction under the laws of which X is established, formed, incorporated or registered. (4) In subsection (2) or (3), if — ( a ) one of the jurisdictions is Singapore; ( b ) X would (but for this subsection) be located in the other jurisdiction as a result of that subsection; ( c ) that other jurisdiction does not impose a qualified IIR for the financial year; and ( d ) X would be a chargeable entity under section 12 if it were located in Singapore for the financial year, then X is located in Singapore for the financial year. (5) If the location of an entity changes in a financial year, it is located for that financial year in the jurisdiction where it is located at the beginning of that financial year. (6) In subsection (3)( c ), “controlled foreign company tax regime” means any law (other than a law imposing MTT or a qualified IIR) under which an entity (A) with an ownership interest in another entity (B) located in a different jurisdiction from A, is subject to current taxation on A’s share of part or all of B’s income, whether or not any of that income is distributed to A.


document_id: memta-2024
provision_ref: s8
chapter: PART 1 - PRELIMINARY
section: 8
title: MNE group to which this Act applies
content:
8. —(1) This Act applies to an MNE group for a financial year beginning on or after 1 January 2025 if its consolidated group revenue (determined by reference to the consolidated financial statements of its ultimate parent entity) for at least 2 financial years out of the 4 financial years immediately before that financial year, is equal to or exceeds the threshold in subsection (2). (2) The threshold for a financial year is the amount computed by the formula where — ( a ) A is EUR 750 million or its equivalent in other currency as determined under the regulations; and ( b ) B is the number of months in the financial year. (3) The Minister may make regulations under section 84 — ( a ) to prescribe adjustments to be made to the consolidated group revenue of an MNE group for any financial year for the purpose of subsection (1) in the event of any prescribed change to the composition of the MNE group; [Act 25 of 2025 wef 01/01/2025] ( aa ) to provide, in the case of an MNE group which results from a demerger as defined in the regulations, a modification of the conditions in subsection (1) for the purpose of determining if this Act applies to the MNE group for a financial year beginning on or after 1 January 2025; and [Act 25 of 2025 wef 01/01/2025] ( b ) to provide for what is to be included or excluded in the computation of the consolidated group revenue of an MNE group under subsection (1), and how such consolidated group revenue is to be determined.


document_id: memta-2024
provision_ref: s9
chapter: PART 1 - PRELIMINARY
section: 9
title: Currency
content:
9. —(1) Unless otherwise specified in subsection (3) or (4) or in the regulations, calculations under this Act in relation to an MNE group, or a constituent entity of the group, are to be carried out in the following currency (called in this section the presentation currency): ( a ) the currency used to prepare the consolidated financial statements for the financial year concerned of the ultimate parent entity; ( b ) where no such statements were prepared, the currency in which such statements would have been prepared in accordance with paragraph 2( d ) of the First Schedule. (2) Where it is necessary to convert an amount into the presentation currency for any purpose under this Act, the conversion must be made in accordance with the regulations. (3) Where all the constituent entities of an MNE group located in Singapore — ( a ) have the same financial year as the ultimate parent entity of the MNE group; ( b ) prepare their financial statements for that financial year in accordance with the Accounting Standards made or formulated under Part 3 of the Accounting Standards Act 2007, where either — (i) they are required to do so under any written law in Singapore; or (ii) the financial statements are audited by an external auditor; and ( c ) use Singapore dollar as their functional currency in preparing those financial statements, the calculations for the purposes of Part 3 in relation to the MNE group, or a constituent entity of the MNE group, are to be carried out in Singapore dollar. (4) For the purposes of Part 3, subsection (3) applies to a standalone JV (X) or entities of a JV group (Ys) located in Singapore, that are each treated as a constituent entity of an MNE group located in Singapore under that Part, as if — ( a ) a reference in that subsection to all the constituent entities of an MNE group were to X or to Ys; ( b ) the reference to the MNE group in paragraph ( a ) of that subsection were to the MNE group to which X or Ys are connected; and ( c ) the reference in that subsection to “the group, or a constituent entity of the group” were to X, and to the JV group or any Y, respectively. (5) Where any entity in subsection (3) or (4) does not use Singapore dollar as its functional currency in preparing its financial statements, an election may be made for the calculations for the purposes of Part 3 in relation to the MNE group or JV group, or the standalone JV (as the case may be), to be carried out in either of the following currencies: ( a ) the currency used to prepare the consolidated financial statements of the ultimate parent entity or the joint venture of the JV group, or the financial statement of the standalone JV, as the case may be; ( b ) Singapore dollar. (6) The conversion of an amount in the functional currency in subsection (5) into — ( a ) the currency in subsection (5)( a ), where an election is made under subsection (5) for that currency; or ( b ) Singapore dollar, where an election is made under subsection (5) for that currency, must be made in accordance with the regulations. (7) An election under subsection (5) must not be revoked for the financial year with respect to which it is made or for any of the subsequent 4 financial years, and any such revocation has no effect. (8) If an election under subsection (5) is revoked for a financial year, another election under that subsection must not be made (whether in Singapore or in another jurisdiction) in respect of the constituent entities located in Singapore for that or any of the subsequent 4 financial years, and any such election has no effect. (9) The amount of any MTT or DTT payable is to be denominated in Singapore dollars, and for this purpose an amount of top‑up tax for a financial year that is in the presentation currency (not being Singapore dollar) is to be converted into Singapore dollars in accordance with the regulations. (10) For the purpose of comparing an amount to a figure expressed in this Act in euros — ( a ) the amount if not in the presentation currency (and even if it is in euros), is to be converted first into the presentation currency in accordance with the regulations; and ( b ) the amount in the presentation currency (not being euros) is then to be converted into euros in accordance with the regulations.


document_id: memta-2024
provision_ref: s10
chapter: PART 1 - PRELIMINARY
section: 10
title: Act to be construed as one with ITA
content:
10. —(1) This Act charges taxes on the income of MNE groups, known as the MTT and the DTT. (2) This Act is to be construed as one with the ITA.


document_id: memta-2024
provision_ref: s11
chapter: PART 2 - MTT
section: 11
title: Purpose of this Part
content:
11. —(1) The purpose of this Part is to implement the GloBE rules relating to the top‑up tax under the income inclusion rule (IIR). (2) For that purpose, this Part makes provision for a tax payable in respect of a constituent entity located in a jurisdiction outside Singapore, or a stateless entity, of an MNE group to which this Act applies where, for a financial year — ( a ) the effective tax rate for the constituent entities of the MNE group for that jurisdiction or for that stateless entity (as determined in accordance with this Part) is less than the minimum rate; and ( b ) any responsible member of the MNE group that holds an ownership interest in that entity is located in Singapore. (3) The tax is to be known as the “multinational enterprise top‑up tax” or “MTT”.


document_id: memta-2024
provision_ref: s12
chapter: PART 2 - MTT
section: 12
title: Entity chargeable with MTT
content:
12. An entity (called in this Act a chargeable entity) is chargeable with MTT for a financial year if — ( a ) the entity is a responsible member of an MNE group at any time in the financial year; ( b ) this Act applies to the MNE group for the financial year; ( c ) the entity holds an ownership interest in another constituent entity of the MNE group at any time in the financial year; ( d ) that other constituent entity is located in a jurisdiction outside Singapore or is a stateless entity, and has a top‑up amount for the financial year (called in this Act a relevant entity); and ( e ) the entity is located in Singapore.


document_id: memta-2024
provision_ref: s13
chapter: PART 2 - MTT
section: 13
title: Responsible members of MNE group
content:
13. —(1) The ultimate parent entity of an MNE group is a responsible member of the MNE group if it is not an excluded entity and is — ( a ) located in Singapore; or ( b ) subject to a qualified IIR under the law of the jurisdiction where it is located. (2) An intermediate parent entity (X) of an MNE group is a responsible member of the MNE group if — ( a ) the ultimate parent entity of the MNE group is not a responsible member of the MNE group; ( b ) no constituent entity of the MNE group that holds a controlling interest in X is — (i) located in Singapore; or (ii) subject to a qualified IIR under the law of the jurisdiction where it is located; and ( c ) X is — (i) located in Singapore; or (ii) subject to a qualified IIR under the law of the jurisdiction where it is located. (3) A partially‑owned parent entity (X) of an MNE group is a responsible member of the MNE group if — ( a ) the ownership interests in X are not wholly held (directly or indirectly) by another partially‑owned parent entity of the MNE group that is — (i) located in Singapore; or (ii) subject to a qualified IIR under the law of the jurisdiction where it is located; and ( b ) X is — (i) located in Singapore; or (ii) subject to a qualified IIR under the law of the jurisdiction where it is located.


document_id: memta-2024
provision_ref: s14
chapter: PART 2 - MTT
section: 14
title: Amount of MTT chargeable on chargeable entity
content:
14. —(1) Subject to subsection (2), the amount of MTT chargeable on a chargeable entity for a financial year is the sum of the top‑up tax (determined in accordance with sections 15, 24 and 25) of each relevant entity of the chargeable entity for the financial year. (2) Where a chargeable entity (X) holds an indirect ownership interest in a relevant entity (Y) through another responsible member (Z) of the MNE group, the amount of MTT chargeable on X for the financial year is reduced (but not below nil) by the amount of MTT or qualified IIR chargeable for that financial year on Z in respect of the part of the top‑up amount of Y that is attributable to X’s indirect ownership interest in Y for that financial year.


document_id: memta-2024
provision_ref: s15
chapter: PART 2 - MTT
section: 15
title: Top‑up tax for relevant entity other than investment entity or insurance investment entity
content:
15. —(1) In this Part, the top‑up tax for a relevant entity (other than an investment entity or an insurance investment entity) of a chargeable entity for a financial year is the top‑up amount of the relevant entity for the financial year multiplied by the chargeable entity’s inclusion ratio for the entity for the financial year. (2) In this section, a chargeable entity’s inclusion ratio for a relevant entity for a financial year is determined by the formula where — ( a ) A is the GloBE income or loss of the relevant entity for the financial year; and ( b ) B is the GloBE income or loss of the relevant entity for the financial year that is attributable to entities other than the chargeable entity as determined under subsection (3). (3) In subsection (2), the GloBE income or loss of a relevant entity for a financial year that is attributable to entities other than the chargeable entity is the GloBE income or loss of the relevant entity that would have been treated in the chargeable entity’s consolidated financial statements as attributable to those other entities, if the chargeable entity had prepared consolidated financial statements on the bases specified in subsection (4) (whether or not the chargeable entity had actually prepared such consolidated financial statements). (4) The bases mentioned in subsection (3) are as follows: ( a ) the ultimate parent entity of the MNE group prepares its consolidated financial statements in accordance with an acceptable financial accounting standard, or an authorised financial accounting standard but only if adjustment is made to prevent any material competitive distortion from the application of such authorised standard; ( b ) the consolidated financial statements of the chargeable entity are prepared in accordance with the same accounting standards as the consolidated financial statements mentioned in paragraph ( a ); ( c ) the chargeable entity owns a controlling interest in the relevant entity such that the income and expenses of the relevant entity are consolidated on a line‑by‑line basis with those of the chargeable entity; ( d ) the relevant entity’s net income is the amount of its GloBE income or loss; ( e ) all of the relevant entity’s GloBE income or loss is attributable to transactions with persons that are not members of the MNE group; ( f ) any ownership interest in the relevant entity that is not held by the chargeable entity is held by persons that are not members of the MNE group. (5) For the purpose of subsection (2), where the relevant entity is a flow‑through entity, the GloBE income or loss of the relevant entity excludes any amount that is allocated to an owner of the relevant entity who is not a member of the MNE group. (6) Where a relevant entity has a top‑up amount for a financial year, but its GloBE income or loss for the financial year is nil or a negative amount, then, for the purpose of subsection (2), its GloBE income or loss for the financial year is deemed to be its top‑up amount for the financial year divided by 15%.


document_id: memta-2024
provision_ref: s16
chapter: PART 2 - MTT
section: 16
title: Top‑up amounts of constituent entities other than special entities
content:
16. —(1) In this Part, a constituent entity (not being a special entity) of an MNE group has a top‑up amount for a financial year if the amount determined under subsection (2) or (3) is a positive amount, and that positive amount is considered the top‑up amount of the constituent entity for the financial year. (2) If the sum of the GloBE income or loss for a financial year of all the constituent entities (not being special entities) of an MNE group located in a single jurisdiction is a positive amount, the top‑up amount for that financial year of each of those constituent entities is determined by the formula where — ( a ) A is the jurisdictional top‑up amount (as determined in accordance with subsection (4)) for all of those constituent entities for that financial year; ( b ) B is the GloBE income or loss of the constituent entity for the financial year if the constituent entity has a positive amount of GloBE income or loss for that financial year, otherwise B is nil; and ( c ) C is the sum of the GloBE income or loss for the financial year of each of those constituent entities that has a positive amount of GloBE income or loss for that financial year. (3) If the sum of the GloBE income or loss for a financial year of all the constituent entities (not being special entities) of an MNE group located in a single jurisdiction is nil or a negative amount, the top‑up amount for that financial year of each of those constituent entities is determined by any of the following formulae (whichever is applicable): ( a ) if those constituent entities have an additional current top‑up amount under section 21(1) but not under section 21(4), for that financial year: where — (i) A has the meaning given by subsection (2)( a ); (ii) D is nil if the GloBE income or loss of the constituent entity for that financial year is a positive amount or the adjusted covered taxes for that constituent entity for that financial year is nil or a positive amount, otherwise D is the amount determined by multiplying the GloBE income or loss (being nil or a negative amount) of that constituent entity for that financial year by 15% and then deducting the adjusted covered taxes (being a negative amount) for that constituent entity for that financial year, except that if the resulting amount is negative, D is nil; and (iii) E is the sum of D for each of those constituent entities; ( b ) if those constituent entities have an additional current top‑up amount under section 21(4) but not under section 21(1), for that financial year, and the recalculation in section 21(4) is only made for one previous financial year: where — (i) A has the meaning given by subsection (2)( a ); (ii) F is the GloBE income or loss of the constituent entity for the previous financial year, except that if the GloBE income or loss for the previous financial year is a negative amount, F is nil; and (iii) G is the sum of F for each of those constituent entities; ( c ) in any other case, in accordance with the applicable formula prescribed in the regulations. Jurisdictional Top‑Up Amount (4) In subsection (2), the jurisdictional top‑up amount for the constituent entities (not being special entities) of an MNE group located in a jurisdiction for a financial year is determined by the formula (H &#215; I) + J – K, where — ( a ) H is the top‑up tax percentage for those constituent entities for that financial year as determined in accordance with subsection (5); ( b ) I is the excess profits of those constituent entities for that financial year as determined in accordance with subsection (6); ( c ) J is the additional current top‑up amount as determined in accordance with section 21 for those constituent entities for that financial year; and ( d ) K is the qualified domestic minimum top‑up tax imposed by the law of that jurisdiction in respect of those constituent entities for that financial year, but — (i) excluding any amount — (A) contested in any judicial or administrative proceedings in that jurisdiction; or (B) determined by the tax authority of that jurisdiction to be not assessable or collectible, on constitutional or similar grounds in that jurisdiction or any specific agreement with the government of that jurisdiction limiting the tax liability of those constituent entities; and (ii) including any amount excluded by a previous application of sub‑paragraph (i) but determined to be payable for that financial year. Top‑Up Tax Percentage (5) In subsection (4), the top‑up tax percentage for the constituent entities (not being special entities) of an MNE group located in a jurisdiction for a financial year is determined by the formula L – M, where — ( a ) L is the minimum rate; and ( b ) M is the effective tax rate for those constituent entities for that financial year as determined in accordance with section 17, and if the percentage so determined is nil or less, the top‑up tax percentage for those constituent entities for that financial year is nil. Excess Profits (6) In subsection (4), the excess profits of the constituent entities (not being special entities) of an MNE group located in a jurisdiction for a financial year is determined by the formula N − O, where — ( a ) N is the sum of the GloBE income or loss for that financial year of those constituent entities; and ( b ) O is the substance‑based income exclusion for those constituent entities for that financial year as determined in accordance with section 18, and if the amount so determined is nil or less, the excess profits of those constituent entities for that financial year is nil. Regulations (7) The Minister may make regulations under section 84 to provide for — ( a ) the recalculation, in a subsequent financial year, of the top‑up amounts of the constituent entities of an MNE group for a financial year in accordance with the GloBE rules; and ( b ) the determination of the top‑up amount of a constituent entity of an MNE group for a financial year in specified circumstances in accordance with the GloBE rules.


document_id: memta-2024
provision_ref: s17
chapter: PART 2 - MTT
section: 17
title: Effective tax rate for constituent entities other than special entities
content:
17. —(1) In this Part, the effective tax rate for the constituent entities (not being special entities) of an MNE group located in a jurisdiction for a financial year is determined by the formula where — ( a ) A is the sum of the adjusted covered taxes (including any negative amount of adjusted covered taxes) for that financial year of those constituent entities; and ( b ) B is the sum of the GloBE income or loss for that financial year of those constituent entities. (2) In subsection (1), if B is nil or a negative amount, the effective tax rate for those constituent entities for that financial year is 15%. (3) In subsection (1), if A is a negative amount and B is a positive amount — ( a ) the effective tax rate for those constituent entities for that financial year is nil; and ( b ) A is treated as negative tax carried forward for those constituent entities. (4) Where, because of subsection (3) or section 21(2), an MNE group has an amount of negative tax carried forward for its constituent entities (not being special entities) located in a jurisdiction that has not been deducted under this subsection — ( a ) to the extent possible, the amount of negative tax is deducted against A in subsection (1) for the next financial year in which the MNE group has a positive amount of both A and B for that jurisdiction; ( b ) A for the MNE group for that jurisdiction for that financial year is reduced accordingly (but not below nil); and ( c ) any amount remaining undeducted is to be carried forward to the financial year following that financial year, and paragraphs ( a ) and ( b ) apply with the necessary modifications in relation to that amount. (5) The Minister may make regulations under section 84 to provide for the recalculation, in a subsequent financial year, of the effective tax rate for the constituent entities (not being special entities) of an MNE group located in a jurisdiction for a financial year in accordance with the GloBE rules.


document_id: memta-2024
provision_ref: s18
chapter: PART 2 - MTT
section: 18
title: Substance‑based income exclusion for constituent entities other than special entities
content:
18. —(1) For the purpose of section 16(6), the substance‑based income exclusion for the constituent entities (not being special entities) of an MNE group located in a jurisdiction for a financial year is determined by the formula A + B, where — ( a ) A is the sum of the payroll carve‑out amount for each of those constituent entities for that financial year; and ( b ) B is the sum of the tangible asset carve‑out amount for each of those entities for that financial year. (2) In subsection (1), the payroll carve‑out amount of a constituent entity for a financial year is the applicable percentage in the Second Schedule of the eligible payroll costs of that constituent entity for that financial year. (3) In subsection (1), the tangible asset carve‑out amount of a constituent entity for a financial year is the applicable percentage in the Second Schedule of the carrying value of the eligible tangible assets of that constituent entity for that financial year. (4) In this section — “carrying value”, in relation to an eligible tangible asset of a constituent entity of an MNE group for a financial year, means the average of — ( a ) the value of the asset recorded at the start of the financial year; and ( b ) the value of the asset recorded at the end of the financial year, for the purpose of preparing the consolidated financial statements of the ultimate parent entity of the MNE group, where each such value — ( c ) takes into account the effects of accumulated depreciation, amortisation or depletion, impairment losses (or any reversal of any impairment loss that does not cause the value of the asset to be greater than what it would have been had the impairment loss not been recognised), and any capitalised amount of payroll costs, purchase accounting adjustments and elimination adjustments attributable to inter‑company sales; but ( d ) does not include any increase in the value of the asset or any increase in the accumulated depreciation of the asset recorded for the purposes of preparing the consolidated financial statements of the ultimate parent entity of the MNE group from time to time arising from any revaluation of the asset; “eligible employee”, in relation to a constituent entity of an MNE group, means — ( a ) an employee of that constituent entity (including a part‑time employee); or ( b ) an independent contractor participating in the ordinary operating activities of the constituent entity, or the MNE group under the direction and control of the MNE group, who performs activities for the MNE group in the jurisdiction in which the constituent entity is located; “eligible payroll costs”, in relation to a constituent entity for a financial year, means — ( a ) expenditure on employee compensation (including salaries, wages, stock‑based compensation, employee insurance, contributions to pension or provident funds, and other expenditure that provide a direct and separate personal benefit) for its eligible employees; ( b ) expenditure on payroll and employment taxes for those employees; and ( c ) social security contributions by the employer and similar payments for those employees, recorded in the financial statements used to determine the constituent entity’s FANIL for that financial year, but does not include — ( d ) costs taken into account in the tangible asset carve‑out amount of the constituent entity; and ( e ) any prescribed amount of the costs of the constituent entity attributable to any income from international shipping activities or ancillary international shipping activities (as defined in the regulations) in the manner prescribed in the regulations; “eligible tangible asset”, in relation to a constituent entity, means — ( a ) any property, plant or equipment located in the jurisdiction in which the constituent entity is located; ( b ) natural resources located in that jurisdiction; ( c ) a right to use a tangible asset located in that jurisdiction under a lease; or ( d ) a licence granted by or similar arrangement made with the government of that jurisdiction for the use of immovable property or exploitation of natural resources in that jurisdiction where significant investment in tangible assets is expected under the licence or arrangement, but does not include — ( e ) any property (including land or buildings) held for sale, lease or investment, other than such property as may be prescribed in the regulations; and ( f ) such asset used to generate any income from international shipping activities or ancillary international shipping activities (as defined in the regulations) as may be prescribed in the regulations. (5) For the purpose of this section, the eligible payroll costs for a financial year, and the eligible tangible assets, of a constituent entity that is a main entity exclude (respectively) the eligible payroll costs for that financial year, and the eligible tangible assets, of its permanent establishment. (6) In subsection (5), the eligible payroll costs for a financial year, and the eligible tangible assets, of a permanent establishment are the respective eligible payroll costs for that financial year and the eligible tangible assets taken into account in any separate financial accounts for the permanent establishment, after making the adjustments required under the regulations. (7) For the purposes of subsections (2) and (3), where a proportion of the FANIL for a financial year of a flow‑through entity (X) (not being the ultimate parent entity of the MNE group) is allocated to a constituent entity (Y) of an MNE group under paragraph 6(9)( b ) or ( c )(i) of the First Schedule — ( a ) the same proportion of the eligible payroll costs or carrying value of the eligible tangible assets of X for that financial year is also allocated to Y, if the eligible employees or eligible tangible assets of X (as the case may be) are located in the same jurisdiction as Y; and ( b ) any remaining eligible payroll costs or carrying value of the eligible tangible assets of X is disregarded in computing X’s payroll carve‑out amount or tangible asset carve‑out amount (as the case may be) for that financial year. (8) For the purposes of subsections (2) and (3), where a proportion of the FANIL for a financial year of a flow‑through entity (X) (being the ultimate parent entity of the MNE group) is allocated to X under paragraph 6(12)( f ) of the First Schedule, and the eligible employees or eligible tangible assets of X are located in the same jurisdiction as X, then only that proportion of its eligible payroll costs or carrying value of its eligible tangible assets (as the case may be) for that financial year is treated as its eligible payroll costs or carrying value of its eligible tangible assets (as the case may be) for that financial year. (9) Where the filing entity of an MNE group so elects in a GloBE information return (whether filed in Singapore or another jurisdiction) for a financial year, the substance‑based income exclusion for the constituent entities (not being special entities) of the MNE group located in a jurisdiction for that financial year is treated as nil. (10) An MNE group may determine the substance‑based income exclusion for the constituent entities (not being special entities) of the MNE group located in a jurisdiction for a financial year by taking into account only the amount of — ( a ) some (and not all) of the eligible payroll costs of those constituent entities for that financial year; and ( b ) some (and not all) of the carrying value of the eligible tangible assets of those constituent entities for that financial year. (11) The Minister may make regulations under section 84 to provide for further adjustments to the substance‑based income exclusion (or any matter used for its computation) for any description of constituent entities of an MNE group located in a jurisdiction for a financial year in accordance with the GloBE rules.


document_id: memta-2024
provision_ref: s19
chapter: PART 2 - MTT
section: 19
title: De minimis exclusion
content:
19. —(1) This section applies in relation to the constituent entities (not being stateless entities, investment entities and insurance investment entities) of an MNE group located in a jurisdiction for a financial year (FY) if — ( a ) the average of the following sums is less than EUR 10 million, or its equivalent in other currency as determined under the regulations: (i) the sum of the adjusted revenues of those constituent entities for FY; (ii) the sum of the adjusted revenues of the constituent entities of the MNE group in the preceding financial year (FY‑1), for FY‑1; (iii) the sum of the adjusted revenues of the constituent entities of the MNE group in the financial year preceding FY‑1 (FY‑2), for FY‑2; and ( b ) the average of the following sums is less than EUR 1 million, or its equivalent in other currency as determined under the regulations: (i) the sum of the GloBE income or loss of the constituent entities in paragraph ( a )(i) for FY; (ii) the sum of the GloBE income or loss of the constituent entities of the MNE group in FY‑1, for FY‑1; (iii) the sum of the GloBE income or loss of the constituent entities of the MNE group in FY‑2, for FY‑2. (2) In subsection (1), if — ( a ) none of the constituent entities mentioned in subsection (1)( a )(ii) and ( b )(ii); or ( b ) none of the constituent entities mentioned in subsection (1)( a )(iii) and ( b )(iii), had any adjusted revenue or GloBE income or loss for FY‑1 or FY‑2 (as the case may be), that financial year is disregarded in computing the average of the sums in subsection (1)( a ) and ( b ). (3) For the purposes of subsection (1), if any financial year in that subsection is longer or shorter than a year, then — ( a ) the sum of the adjusted revenues; or ( b ) the sum of the GloBE income or loss, of the constituent entities for that financial year is the amount arrived at by multiplying that sum by the amount given by dividing 365 by the number of days in that financial year. (4) If subsection (1) applies, and the filing entity of the MNE group so elects in a GloBE information return (whether filed in Singapore or another jurisdiction), the top‑up amounts for that financial year of those constituent entities are deemed to be nil. (5) An election under subsection (4) must be made in accordance with the GloBE rules. (6) In this section, “adjusted revenue”, in relation to a constituent entity for a financial year, means the revenue of the constituent entity that is taken into account in its FANIL for the financial year after making the adjustments prescribed by the regulations.


document_id: memta-2024
provision_ref: s20
chapter: PART 2 - MTT
section: 20
title: GloBE Safe Harbours
content:
20. —(1) This section applies if — ( a ) specified entities of an MNE group located in a jurisdiction are, in accordance with the regulations for applying a GloBE Safe Harbour, eligible for the GloBE Safe Harbour for a financial year; and ( b ) the filing entity of the MNE group elects in a GloBE information return (whether filed in Singapore or another jurisdiction) to apply that GloBE Safe Harbour for that jurisdiction for those entities for that financial year. (2) If subsection (1) applies, then, despite anything in this Part, the top‑up amounts (or such parts thereof specified under the regulations) for that financial year of those entities are treated as nil. (3) An election under subsection (1)( b ) must be made in accordance with the GloBE rules and the regulations. [Act 25 of 2025 wef 01/01/2025] (4) An election is not effective for the purpose of subsection (1)( b ) if made under such circumstances as the regulations made for the purposes of this section may prescribe. [Act 25 of 2025 wef 01/01/2025]


document_id: memta-2024
provision_ref: s21
chapter: PART 2 - MTT
section: 21
title: Additional current top‑up amount for constituent entities other than special entities
content:
21. —(1) Where, for any financial year — ( a ) the sum of the GloBE income or loss (including any negative amount of GloBE income or loss) of all the constituent entities (not being special entities) of an MNE group located in a jurisdiction (called in this section A) is nil or a negative amount; ( b ) the sum of the adjusted covered taxes (including any negative amount of adjusted covered taxes) of those constituent entities (called in this section B) is a negative amount; and ( c ) B (being a negative amount) is less than 15% of A (being nil or a negative amount), then, for the purposes of this Act, an additional current top‑up amount applies to those entities for that jurisdiction for the financial year that is equal to the difference between 15% of A and B (expressed as a positive amount). (2) Where the filing entity of an MNE group so elects in a GloBE information return (whether filed in Singapore or another jurisdiction) — ( a ) any additional current top‑up amount (as computed under subsection (1)) that applies to the constituent entities (not being special entities) of an MNE group for a jurisdiction for a financial year, that is not attributable (in accordance with the regulations) to the carry back of losses, is treated as negative tax carried forward for those entities; and ( b ) for the purpose of section 16, the amount that is so attributable to the carry back of losses is treated as an additional current top‑up amount under subsection (1) that applies to those entities for that financial year. (3) Section 17(4) applies to the amount of negative tax carried forward under subsection (2)( a ). (4) Where, in accordance with the regulations, there is any recalculation made for a financial year (called in this section the current financial year) of — ( a ) the top‑up amounts of the constituent entities (not being special entities) of an MNE group located in a jurisdiction for a previous financial year; or ( b ) the effective tax rate for such entities for a previous financial year, and after making all required recalculations — ( c ) the total top‑up amounts of those entities for the previous financial year (called in this section C) is greater than the corresponding amount previously calculated for that financial year (called in this section D), then, an additional current top‑up amount applies to those entities for the current financial year that is equal to the difference between C and D (expressed as a positive amount). (5) If — ( a ) an election mentioned in section 19(4) has been made in respect of the constituent entities (other than stateless entities, investment entities and insurance investment entities) of an MNE group for a previous financial year; ( b ) any additional current top‑up amount applies to those entities under subsection (4) for the current financial year; and ( c ) after making all required recalculations in accordance with the regulations, section 19(1)( a ) and ( b ) is not satisfied for the previous financial year, then, for the purpose of calculating the additional current top‑up amount for the current financial year, D in subsection (4) is treated as nil.


document_id: memta-2024
provision_ref: s22
chapter: PART 2 - MTT
section: 22
title: Top‑up amounts of stateless entities
content:
22. —(1) In this Part, the top‑up amount of a constituent entity that is a stateless entity is determined by applying sections 16, 17, 18 and 21 (and regulations made for the purposes of those sections) to the constituent entity as if it were the only constituent entity of the MNE group located in a jurisdiction, and for this purpose references to a constituent entity (not being a special entity) in those sections are references to the stateless entity. (1A) In determining the jurisdictional top-up amount in section 16(4) as applied by subsection (1), there is to be further deducted from the amount determined in accordance with section 16(4) as modified by that subsection, any amount of DTT imposed on the stateless entity if it is also a section 29( b ) entity. [Act 25 of 2025 wef 01/01/2025] (2) For the purpose of applying section 18 under subsection (1), where a stateless entity has any payroll carve‑out amount or tangible asset carve‑out amount (as defined in section 18) for a financial year that is not allocated to another entity, the substance‑based income exclusion for the stateless entity is treated as nil.


document_id: memta-2024
provision_ref: s23
chapter: PART 2 - MTT
section: 23
title: Top‑up amounts of minority‑owned constituent entities and members of minority‑owned subgroup
content:
23. —(1) In this Part, the top‑up amount of a constituent entity that is a minority‑owned constituent entity (not being an investment entity or an insurance investment entity), and that is not a member of a minority‑owned subgroup, is determined by applying sections 16, 17, 18, 20 and 21 (and regulations made for the purposes of those sections) to the constituent entity as if it were the only constituent entity of the MNE group located in the jurisdiction, and for this purpose references to a constituent entity (not being a special entity) in those sections are references to the constituent entity. (2) In this Part, the top‑up amount of a constituent entity that is a member of a minority‑owned subgroup is determined by applying sections 16, 17, 18, 20 and 21 (and regulations made for the purposes of those sections) to that entity as if references to a constituent entity (not being a special entity) in those sections were references to a member of the minority‑owned subgroup, and references to an MNE group in those sections were references to the minority‑owned subgroup.


document_id: memta-2024
provision_ref: s24
chapter: PART 2 - MTT
section: 24
title: Top‑up tax for investment entities and insurance investment entities
content:
24. —(1) In this Part, the top‑up tax for a financial year for a relevant entity of a chargeable entity that is an investment entity or insurance investment entity, is the top‑up amount of the entity for the financial year. (2) In this Part, an investment entity or insurance investment entity has a top‑up amount for a financial year if the amount determined under subsection (3) or (4) is a positive amount. Computation of Top‑up amount: General (3) If the sum of the allocable GloBE income or loss for a financial year of all constituent entities of an MNE group that are investment entities or insurance investment entities located in a single jurisdiction is a positive amount, the top‑up amount for that financial year of each of those entities is determined by the formula where — ( a ) A is the jurisdictional top‑up amount (as determined in accordance with subsection (5)) for all those entities for that financial year; ( b ) B is the allocable GloBE income or loss of the entity for that financial year if the entity has a positive amount of allocable GloBE income or loss for that financial year, otherwise B is nil; and ( c ) C is the sum of the allocable GloBE income or loss for that financial year of each of those entities that has a positive amount of allocable GloBE income or loss for that financial year. (4) If the sum of the allocable GloBE income or loss for a financial year of all constituent entities of an MNE group that are investment entities or insurance investment entities located in a jurisdiction is nil or a negative amount, the top‑up amount for that financial year of each of those entities is determined by any of the following formulae (whichever is applicable): ( a ) if the jurisdiction has an additional current top‑up amount under section 21(1) (as applied by subsection (13)) but not under section 21(4) (as applied by subsection (13)): where — (i) A has the meaning given by subsection (3)( a ); (ii) D is nil if the allocable GloBE income or loss of the entity for that financial year is a positive amount or the adjusted covered taxes for that entity for that financial year is nil or a positive amount, otherwise D is the amount determined by multiplying the allocable GloBE income or loss (being nil or a negative amount) of that entity for that financial year by 15% and then deducting the adjusted covered taxes (being a negative amount) for that entity for that financial year, except that if the resulting amount is negative, D is nil; and (iii) E is the sum of D for each of those entities; ( b ) if the jurisdiction has an additional current top‑up amount under section 21(4) (as applied by subsection (13)) but not under section 21(1) (as applied by subsection (13)) and the recalculation in section 21(4) is only made for one previous financial year: where — (i) A has the meaning given by subsection (3)( a ); (ii) F is the allocable GloBE income or loss of that entity for the previous financial year, except that if the allocable GloBE income or loss for the previous financial year is a negative amount, F is nil; and (iii) G is the sum of F for each of those entities; ( c ) in any other case, in accordance with the applicable formula prescribed in the regulations. Jurisdictional Top‑Up Amount (5) In subsection (3), the jurisdictional top‑up amount for all constituent entities of an MNE group that are investment entities or insurance investment entities located in a jurisdiction for a financial year is determined by the formula (H &#215; I) + J – K, where — ( a ) H is the top‑up tax percentage for those entities for that financial year as determined in accordance with subsection (6); ( b ) I is the excess profits of those entities for that financial year as determined in accordance with subsection (11); ( c ) J is the additional current top‑up amount as determined in accordance with section 21 (as applied by subsection (13)) for those entities for that financial year; and ( d ) K is the qualified domestic minimum top‑up tax imposed by the law of that jurisdiction in respect of those entities for that financial year, but — (i) excluding any amount — (A) contested in any judicial or administrative proceedings in that jurisdiction; or (B) determined by the tax authority of that jurisdiction to be not assessable or collectible, on constitutional or similar grounds in that jurisdiction or any specific agreement with the government of that jurisdiction limiting the tax liability of those entities; and (ii) including any amount excluded by a previous application of sub‑paragraph (i) but determined to be payable for that financial year. Top‑Up Tax Percentage (6) In subsection (5), the top‑up tax percentage for constituent entities of an MNE group that are investment entities or insurance investment entities located in a jurisdiction for a financial year is determined by the formula L − M, where — ( a ) L is the minimum rate; and ( b ) M is the effective tax rate for those entities for that financial year as determined in accordance with subsection (7), and if the percentage so determined is nil or less, the top‑up tax percentage for those constituent entities for that financial year is nil. Effective Tax Rate (7) Subject to subsections (8), (9) and (10), the effective tax rate for constituent entities of an MNE group that are investment entities or insurance investment entities located in a jurisdiction for a financial year is determined by the formula where — ( a ) N is the sum of the allocable adjusted covered taxes (including any negative amount of allocable adjusted covered taxes) for that financial year of those entities; and ( b ) O is the sum of the allocable GloBE income or loss for that financial year of those entities. (8) In subsection (7), if O is nil or a negative amount, the effective tax rate for those entities for that financial year is 15%. (9) In subsection (7), if N is a negative amount and O is a positive amount — ( a ) the effective tax rate for those entities for that financial year is nil; and ( b ) N is treated as negative tax carried forward for those entities. (10) Where, because of subsection (9) or (14), an MNE group has an amount of negative tax carried forward for its constituent entities that are investment entities or insurance investment entities located in a jurisdiction that has not been deducted under this subsection — ( a ) to the extent possible, the amount of negative tax is deducted against N in subsection (7) for the next financial year in which the MNE group has a positive amount of both N and O for that jurisdiction; ( b ) N for the MNE group for that jurisdiction for that financial year is reduced accordingly (but not below nil); and ( c ) any amount remaining undeducted is to be carried forward to the financial year following that financial year, and paragraphs ( a ) and ( b ) apply with the necessary modifications in relation to that amount. Excess Profits (11) In subsection (5), the excess profits of constituent entities of an MNE group that are investment entities or insurance investment entities located in a jurisdiction for a financial year is determined by the formula P − Q, where — ( a ) P is the sum of the allocable GloBE income or loss for that financial year of those entities; and ( b ) Q is the substance‑based income exclusion for that financial year for those entities determined in accordance with subsection (12), and if the amount so determined is nil or less, the excess profits of those constituent entities for that financial year is nil. (12) In subsection (11)( b ), the substance‑based income exclusion for constituent entities of an MNE group that are investment entities or insurance investment entities located in a jurisdiction for a financial year is determined by applying section 18 to the MNE group for the jurisdiction with the following modifications: ( a ) references to a constituent entity (not being a special entity) are references to a constituent entity that is an investment entity or insurance investment entity; ( b ) the eligible payroll cost of a constituent entity for the financial year is adjusted by S in the definition of “allocable GloBE income or loss” in subsection (16); ( c ) the carrying value of the eligible tangible assets of a constituent entity for the financial year is adjusted by S as mentioned in paragraph ( b ). Additional Current Top‑Up Amount (13) Section 21(1) and (4) applies to determine any additional current top‑up amount for constituent entities of an MNE group that are investment entities or insurance investment entities located in a jurisdiction for a financial year with the following modifications: ( a ) references to a constituent entity (not being a special entity) are references to a constituent entity that is an investment entity or an insurance investment entity; ( b ) references to the GloBE income or loss of a constituent entity (not being a special entity) are references to the allocable GloBE income or loss of a constituent entity that is an investment entity or an insurance investment entity; ( c ) references to the adjusted covered taxes of a constituent entity (not being a special entity) are references to the allocable adjusted covered taxes of a constituent entity that is an investment entity or insurance investment entity; ( d ) references to the effective tax rate for the constituent entities (not being special entities) are references to the effective tax rate for constituent entities that are investment entities or insurance investment entities. (14) Where the filing entity of an MNE group so elects in a GloBE information return (whether filed in Singapore or another jurisdiction) — ( a ) any additional current top‑up amount computed under section 21(1) (as applied by subsection (13)) that applies to constituent entities of the MNE group that are investment entities or insurance investment entities located in a jurisdiction for a financial year, that is not attributable (in accordance with the regulations) to the carry back of losses, is treated as negative tax carried forward for those entities; and ( b ) the amount that is so attributable to the carry back of losses is treated as an additional current top‑up amount under section 21(1) (as applied by subsection (13)) that applies to those entities for that financial year. (15) Subsection (10) applies to the amount of negative tax carried forward under subsection (14)( a ). Definitions (16) In this section — “allocable adjusted covered taxes”, in relation to an investment entity or insurance investment entity, means the adjusted covered taxes of the entity (determined in accordance with paragraph 1 of the First Schedule) that is attributable to its allocable GloBE income or loss; “allocable GloBE income or loss”, in relation to an investment entity or insurance investment entity, means the amount determined by the formula R &#215; S, where — ( a ) R is the GloBE income or loss of the entity determined in accordance with paragraph 6 of the First Schedule; and ( b ) S is the inclusion ratio determined in accordance with section 15 and any regulations mentioned in subsection (18) as if the ultimate parent entity of the MNE group were the chargeable entity in respect of the entity. Regulations (17) The Minister may make regulations under section 84 to modify the application of this Part in a case where an election is made in a GloBE information return (whether filed in Singapore or another jurisdiction) by a filing entity of an MNE group to — ( a ) treat a constituent entity that is an investment entity or insurance investment entity as a flow‑through entity; or ( b ) make adjustments to the GloBE income or loss for a financial year of a constituent entity that is an investment entity or insurance investment entity (T), and one or more other constituent entities (not being investment entities or insurance investment entities) that hold a direct ownership interest in T, based on the distributions made by T in t


document_id: memta-2024
provision_ref: s25
chapter: PART 2 - MTT
section: 25
title: Application of this Part to joint ventures and JV subsidiaries
content:
25. —(1) For the purposes of this Part, a standalone JV, or an entity of a JV group, that — ( a ) is connected to an MNE group; and ( b ) has a top‑up amount (as determined under this section), is treated as a relevant entity of the MNE group. (2) Whether a standalone JV or entity of a JV group has a top‑up amount is determined by applying sections 16, 17, 18, 19, 20, 21 and 24 (and regulations made for the purposes of those sections) with the following modifications: ( a ) except in paragraphs ( b ) and ( c ), references to an MNE group are to the standalone JV or the JV group of which the entity is a part; ( b ) references to the filing entity of an MNE group are to the filing entity of the MNE group to which the standalone JV or entity is connected; ( c ) the reference in section 18(10) to a determination by an MNE group is to a determination by the MNE group to which the standalone JV or entity is connected; ( d ) references to the ultimate parent entity of an MNE group are to the standalone JV or the joint venture of the JV group; ( e ) references to a constituent entity (not being a special entity) or a constituent entity that is an investment entity or insurance investment entity (as the case may be), are to the standalone JV or the entity; ( f ) such other modifications as may be prescribed by the regulations. (3) The FANIL and the GloBE income or loss for a financial year of a standalone JV or entity of a JV group are determined under paragraph 6 (except sub‑paragraphs (4) and (14)) of the First Schedule and regulations made for the purpose of that paragraph, with the following modifications: ( a ) references to an MNE group are to the standalone JV or the JV group of which the entity is a part; ( b ) references to the ultimate parent entity of an MNE group are to the standalone JV or the joint venture of the JV group; ( c ) references to a constituent entity are to the standalone JV or the entity; [Act 25 of 2025 wef 01/01/2025] ( d ) such other modifications as may be prescribed by the regulations. (4) For the purpose of subsection (3), if the financial year (FY1) of the standalone JV or entity of a JV group is different from the financial year (FY2) of the ultimate parent entity of the MNE group to which it is connected, the FANIL of the standalone JV or entity for FY2 is its FANIL for FY1 that ends at any time in FY2. (5) For the purpose of applying section 18(3) in subsection (2) in a case described in subsection (4), the carrying value of an eligible tangible asset of the standalone JV or entity of a JV group for FY2 is its carrying value for FY1 that ends at any time in FY2. (6) The qualifying current tax expenses, qualifying deferred tax expenses and adjusted covered taxes of a standalone JV or entity of a JV group are determined under paragraph 1 of the First Schedule and the regulations made for the purpose of that paragraph, with the following modifications: ( a ) references to an MNE group are to the standalone JV or the JV group of which the entity is a part; ( b ) references to the ultimate parent entity of an MNE group are to the standalone JV or the joint venture of the JV group; ( c ) references to a constituent entity are to the standalone JV or the entity; [Act 25 of 2025 wef 01/01/2025] ( d ) such other modifications as may be prescribed by the regulations.


document_id: memta-2024
provision_ref: s26
chapter: PART 2 - MTT
section: 26
title: Multi‑parent groups
content:
26. The Minister may make regulations under section 84 in accordance with the GloBE rules to prescribe how the provisions of this Act apply in relation to a multi‑parent group. [Act 25 of 2025 wef 01/01/2025]


document_id: memta-2024
provision_ref: s27
chapter: PART 3 - DTT
section: 27
title: Purpose of this Part
content:
27. —(1) The purpose of this Part is to implement a top‑up tax in respect of an MNE group that is intended to be a qualified domestic minimum top‑up tax within the meaning of the GloBE rules. [Act 25 of 2025 wef 01/01/2025] (2) For that purpose, this Part makes provision for a tax payable in respect of an MNE group where the conditions in section 28(1) are satisfied for a financial year. (3) The tax is to be known as the “domestic top‑up tax” or “DTT”. (4) The provisions of this Part must be interpreted in a manner that is consistent with the purpose in subsection (1).


document_id: memta-2024
provision_ref: s28
chapter: PART 3 - DTT
section: 28
title: DTT payable in respect of MNE group and amount of DTT
content:
28. —(1) DTT is payable in respect of an MNE group for a financial year where — ( a ) the MNE group is one to which this Act applies for that financial year; ( b ) at least one of its constituent entities is located in Singapore or is a section 29( b ) entity; and ( c ) the MNE group has a top‑up amount for that financial year. (2) The DTT payable in respect of an MNE group for a financial year is the top‑up amount for the MNE group for that financial year. (3) In this Part, a joint venture or a JV subsidiary located in Singapore is treated as a constituent entity of an MNE group located in Singapore if it is connected to the MNE group.


document_id: memta-2024
provision_ref: s29
chapter: PART 3 - DTT
section: 29
title: Top‑up amount of MNE group
content:
29. In this Part, the top‑up amount for an MNE group for a financial year is the sum of — ( a ) the top‑up amount of every constituent entity (not being a special entity) of the MNE group located in Singapore for the financial year; ( b ) the top‑up amount of every constituent entity of the MNE group (called in this Act a section 29( b ) entity) that is — (i) a flow‑through entity established, formed, incorporated or registered under the laws of Singapore; (ii) not a responsible member as defined in section 13; and (iii) a reverse hybrid entity with respect to any of its income, expenditure, profit or loss; ( c ) the top‑up amount of every constituent entity of the MNE group that is a minority‑owned constituent entity (not being an investment entity or insurance investment entity) located in Singapore for the financial year; and ( d ) the top‑up amount of every joint venture or JV subsidiary that is treated as a constituent entity of the MNE group located in Singapore for the financial year.


document_id: memta-2024
provision_ref: s30
chapter: PART 3 - DTT
section: 30
title: Top‑up amounts of constituent entities
content:
30. —(1) This section applies for the purposes of determining under this Part the top‑up amounts of the entities in section 29. (2) Sections 16 to 21 apply to determine the top‑up amount of a constituent entity (not being a special entity) of the MNE group located in Singapore for the financial year with the necessary modifications and the following modifications: ( a ) the reference to a jurisdiction is a reference to Singapore; ( b ) in section 16(4), K is nil; ( c ) in the definition of “carrying value” in section 18(4), the reference to the consolidated financial statements of the ultimate parent entity of the MNE group is, if paragraph 6(14) of the First Schedule applies, a reference to the financial statements of the constituent entity concerned; ( d ) such other modifications as may be prescribed by the regulations. (2A) To avoid doubt, qualifying current tax expenses and qualifying deferred tax expenses that must not be allocated to the constituent entity because of any modifications mentioned in subsection (2)( d ), must not in turn be allocated in accordance with sub-paragraph (5)( b ), ( c ) or ( d ) of paragraph 1 of the First Schedule; [Act 25 of 2025 wef 01/01/2025] (3) In a case where — ( a ) a constituent entity (not being a special entity) of the MNE group located in Singapore (X) holds direct ownership interests in an investment entity or insurance investment entity located in a jurisdiction other than Singapore (Y); and ( b ) an election as described in section 24(17) is made by the filing entity of the MNE group in relation to Y, then sections 16 to 21 apply under subsection (2) with the modifications set out in the regulations in section 24(17). (4) Section 22 applies to determine the top‑up amount of a section 29( b ) entity (X) with the following modifications: ( a ) a reference to a stateless entity is a reference to X; ( b ) a reference to a jurisdiction in that section is a reference to Singapore; [Act 25 of 2025 wef 01/01/2025] ( c ) subsection (1A) of section 22 is omitted. [Act 25 of 2025 wef 01/01/2025] (5) Section 23 applies to determine the top‑up amount of a minority‑owned constituent entity (not being an investment entity or insurance investment entity), as if the reference to a jurisdiction in that section were a reference to Singapore. (6) Section 25 applies to determine the top‑up amount of a joint venture or JV subsidiary located in Singapore that is treated as a constituent entity of the MNE group located in Singapore. (7) Without limiting subsection (6), paragraph 6(14) of the First Schedule applies to determine the top‑up amount for a financial year of — ( a ) a standalone JV (X) located in Singapore; or ( b ) entities of a JV group (Ys) located in Singapore, that are each treated as a constituent entity of an MNE group located in Singapore, as if — ( c ) a reference to all the constituent entities of an MNE group were to X or to Ys; and ( d ) a reference to the MNE group in paragraph 6(14)( a ) of the First Schedule were to the MNE group to which X or Ys are connected. (8) For the purposes of subsections (2) and (5), an election made by the filing entity of an MNE group in a GloBE information return (whether filed in Singapore or another jurisdiction) under section 18(9), 19(4), 20(1)( b ) or 21(2) for a financial year, is treated as an election made under that provision as applied by subsection (2) or (5) (as the case may be) for that financial year. (9) Regulations may be made under section 84 to apply the regulations mentioned in sections 16(7), 17(5), 18(11), 19(6) and 26 and paragraphs 1(2) and 6(2) of the First Schedule for the purpose of this Part with such modifications as may be specified in the regulations. (10) Despite anything in this section, the top‑up amount of a constituent entity that is an investment entity or insurance investment entity is treated as nil.


document_id: memta-2024
provision_ref: s31
chapter: PART 4 - REGISTRATION OF MNE GROUP AND DESIGNATION
section: 31
title: Registration of MNE group
content:
31. —(1) An MNE group to which this Act applies for a financial year, and that has a constituent entity located in Singapore (including a joint venture or JV subsidiary located in Singapore and connected to the MNE group) or a section 29( b ) entity, must be registered under this Part. (2) The ultimate parent entity of such MNE group must, within 6 months after the end of the financial year or such extended period as may be allowed by the Comptroller, notify the Comptroller in the form and manner specified by the Comptroller of the following, whichever is applicable: ( a ) the liability of the MNE group to be registered; ( b ) the identities of the MNE group’s constituent entities located in Singapore; ( c ) the identities of the joint ventures and JV subsidiaries located in Singapore and connected to the MNE group; ( d ) the identities of the MNE group’s excluded entities located in Singapore; ( e ) the identities of its section 29( b ) entities; ( f ) the identities of the MNE group’s ultimate parent entity, intermediate parent entities, and partially‑owned parent entities located in Singapore; ( g ) the identities of the MNE group’s responsible members located in Singapore; ( h ) whether the GloBE information return in section 40 has been or is intended to be filed with a competent authority of a jurisdiction outside Singapore pursuant to a qualifying competent authority agreement. (3) The notification in subsection (2) must be accompanied by the form designating — ( a ) the designated local GIR filing entity mentioned in section 33(1); and ( b ) the designated local DTT filing entity mentioned in section 34(1). (4) Upon the registration of the MNE group, the Comptroller must notify the entities mentioned in subsection (2)( b ) to ( g ) as notified to the Comptroller, of all of the following: ( a ) the fact and effective date of the registration; ( b ) the designated local GIR filing entity and the designated local DTT filing entity; ( c ) the due dates for the filing of the GloBE information return in section 40 (if not filed with a competent authority in a jurisdiction outside Singapore pursuant to a qualifying competent authority agreement) and the returns in sections 41 and 43, as applicable. (5) Subsections (2), (3) and (4) do not apply where the MNE group has been registered under this section for a prior financial year and that registration has not been cancelled or suspended by the Comptroller in accordance with section 38. [Act 25 of 2025 wef 01/01/2025]


document_id: memta-2024
provision_ref: s32
chapter: PART 4 - REGISTRATION OF MNE GROUP AND DESIGNATION
section: 32
title: Registration of MNE group by Comptroller
content:
32. —(1) This section applies where there are reasonable grounds for believing that an MNE group is one that must be registered under this Part by virtue of section 31, but has yet to be registered. (2) The Comptroller may register the MNE group. (3) Upon the registration of the MNE group, the Comptroller must notify the ultimate parent entity, all constituent entities of the MNE group located in Singapore, all joint ventures and JV subsidiaries located in Singapore and connected to the MNE group, all excluded entities of the MNE group located in Singapore and all section 29( b ) entities of the MNE group, that are known to the Comptroller, of all of the following: ( a ) the fact and effective date of the registration; ( b ) the due dates for the filing of the GloBE information return in section 40 (if not filed with a competent authority in a jurisdiction outside Singapore pursuant to a qualifying competent authority agreement) and the filing of the returns in section 41 or 43, as applicable.


document_id: memta-2024
provision_ref: s33
chapter: PART 4 - REGISTRATION OF MNE GROUP AND DESIGNATION
section: 33
title: Designated local GIR filing entity
content:
33. —(1) A constituent entity located in Singapore of a registered MNE group that satisfies the conditions prescribed by the regulations, must be designated as the designated local GIR filing entity of the MNE group in accordance with subsection (2). (1A) In subsection (1), a constituent entity excludes a securitisation entity unless it is the only constituent entity of the MNE group located in Singapore. [Act 25 of 2025 wef 01/01/2025] (2) The designation must be made — ( a ) by any constituent entity of the MNE group located in Singapore, on behalf of the following entities (each called a represented entity of the MNE group): (i) all the constituent entities located in Singapore of the MNE group; (ii) all joint ventures and JV subsidiaries located in Singapore and connected to the MNE group; (iii) all section 29( b ) entities of the MNE group; and [Act 25 of 2025 wef 01/01/2025] ( b ) in the form and manner, and within the time, specified by the Comptroller. (3) Where — ( a ) a registered MNE group does not have a constituent entity mentioned in subsection (1); ( b ) subsection (1) (read with section 31(3)( a )) has not been complied with; or ( c ) the Comptroller registers an MNE group under section 32, the Comptroller must deem a constituent entity of the MNE group located in Singapore, a joint venture or JV subsidiary located in Singapore and connected to the MNE group, or a section 29( b ) entity of the MNE group, as the designated local GIR filing entity of that MNE group. (3A) In subsection (3), a constituent entity excludes a securitisation entity unless it is the only constituent entity of the MNE group located in Singapore. [Act 25 of 2025 wef 01/01/2025] (4) The Comptroller must give notice of such deeming, and the identity of the entity that has been so deemed, to the ultimate parent entity, and all entities known to the Comptroller to be represented entities of the MNE group. (5) Within one month after the date of the notice in subsection (4) or such extended period as the Comptroller may allow, any constituent entity of the registered MNE group located in Singapore may, on behalf of all represented entities of the MNE group, apply to the Comptroller to designate another constituent entity located in Singapore as the designated local GIR filing entity of the MNE group in place of the deemed designated local GIR filing entity. (6) An application under subsection (5) must be made in the form and manner specified by the Comptroller. (7) Where, after an entity (X) has been designated or deemed as the designated local GIR filing entity of the MNE group, any of the following events occurs or is expected to occur: ( a ) X is wound up or otherwise dissolved; ( b ) X is struck off a register kept under the Companies Act 1967 or the Limited Liability Partnerships Act 2005; ( c ) X ceases to be registered under the Business Names Registration Act 2014 or the Limited Partnerships Act 2008 or has its registration thereunder cancelled; ( d ) X ceases to be a part of or to be connected to the MNE group, as the case may be; ( e ) any other event prescribed by the regulations, then another constituent entity of the MNE group located in Singapore must be designated as the designated local GIR filing entity of the MNE group in place of X, not later than one month after the occurrence of the event or such extended time as the Comptroller may allow, and in accordance with subsection (2). (8) Subsections (3) to (6) apply with the necessary modifications to a failure to comply with subsection (7) as they apply to a failure to comply with subsection (1). (9) Where, at any time after an entity (X) has been designated or deemed as the designated local GIR filing entity of the MNE group, the MNE group has a new constituent entity located in Singapore, then another constituent entity of the MNE group located in Singapore may be designated as the designated local GIR filing entity of the MNE group in place of X in accordance with subsection (2) — ( a ) within 6 months after the end of the financial year in which the acquisition of ownership or control occurred that resulted in the MNE group having the new constituent entity; or ( b ) such extended time as the Comptroller may allow. (10) The constituent entity that replaced X as the designated local GIR filing entity of an MNE group under subsection (7) or (9) must carry out any duty under this Act of a designated local GIR filing entity that has yet to be carried out by X on the date specified under subsection (11). (11) The designation or deeming of an entity as a designated local GIR filing entity under this section takes effect from the date specified by — ( a ) the constituent entity that made the designation on behalf of all the represented entities of the MNE group; or ( b ) the Comptroller, as the case may be. (12) Where an entity has been designated as a designated local GIR filing entity of a registered MNE group under this section, the Comptroller must notify the ultimate parent entity of the MNE group (if located in Singapore), and all other represented entities of the MNE group, of the identity of the designated local GIR filing entity.


document_id: memta-2024
provision_ref: s34
chapter: PART 4 - REGISTRATION OF MNE GROUP AND DESIGNATION
section: 34
title: Designated local DTT filing entity
content:
34. —(1) A constituent entity located in Singapore of a registered MNE group that satisfies the conditions prescribed by the regulations, must be designated as the designated local DTT filing entity of the MNE group in accordance with subsection (2). (1A) In subsection (1), a constituent entity excludes a securitisation entity unless it is the only constituent entity of the MNE group located in Singapore. [Act 25 of 2025 wef 01/01/2025] (2) The designation must be made — ( a ) by the ultimate parent entity of the MNE group, on behalf of the following entities (each called a represented entity of the MNE group): (i) all the constituent entities located in Singapore of the MNE group; (ii) all joint ventures and JV subsidiaries located in Singapore and connected to the MNE group; (iii) all the section 29( b ) entities of the MNE group; and ( b ) in the form and manner, and within the time, specified by the Comptroller. (3) Where — ( a ) a registered MNE group does not have a constituent entity mentioned in subsection (1); ( b ) subsection (1) (read with section 31(3)( b )) has not been complied with; or ( c ) the Comptroller registers an MNE group under section 32, the Comptroller must deem a constituent entity of the MNE group located in Singapore, a joint venture or JV subsidiary located in Singapore and connected to the MNE group, or a section 29( b ) entity of the MNE group, as the designated local DTT filing entity of that MNE group. (3A) In subsection (3), a constituent entity excludes a securitisation entity unless it is the only constituent entity of the MNE group located in Singapore. [Act 25 of 2025 wef 01/01/2025] (4) The Comptroller must give notice of such deeming, and the identity of the entity that has been so deemed, to the ultimate parent entity and all entities known to the Comptroller to be represented entities of the MNE group. (5) Within one month after the date of the notice in subsection (4) or such extended period as the Comptroller may allow, any constituent entity of the registered MNE group located in Singapore may, on behalf of all the represented entities of the MNE group, apply to the Comptroller to designate another constituent entity located in Singapore as the designated local DTT filing entity of the MNE group in place of the deemed designated local DTT filing entity. (6) An application under subsection (5) must be made in the form and manner specified by the Comptroller. (7) Section 33(7) to (12) applies in relation to a designated local DTT filing entity of a registered MNE group as it applies in relation to a designated local GIR filing entity of a registered MNE group, with the following modifications: ( a ) a reference to all the represented entities of the MNE group is to all the represented entities of the MNE group in this section; ( b ) a reference to a provision of section 33 is to the corresponding provision in this section or a provision of section 33 as applied by this section, as the case may be; ( c ) all other necessary modifications.


document_id: memta-2024
provision_ref: s35
chapter: PART 4 - REGISTRATION OF MNE GROUP AND DESIGNATION
section: 35
title: Ultimate parent entity of registered MNE group must inform Comptroller of certain events
content:
35. The ultimate parent entity of a registered MNE group must inform the Comptroller, in the form and manner specified by the Comptroller and within the prescribed time, of the occurrence of any prescribed event relating to the MNE group, and any information on the event that the Comptroller may reasonably require.


document_id: memta-2024
provision_ref: s36
chapter: PART 4 - REGISTRATION OF MNE GROUP AND DESIGNATION
section: 36
title: Surcharge for failure to register
content:
36. —(1) This section applies where the ultimate parent entity of an MNE group to which this Act applies for a financial year, fails to register the MNE group in accordance with section 31. (2) The Comptroller may make an assessment of a surcharge on the ultimate parent entity of an amount equal to 10% of the total of the MTT and the DTT assessed under section 50. (3) Sections 49(5) to (8), 52, 53, 54(1) to (4), 55, 56 and 57 apply in relation to an assessment in subsection (2), as they apply in relation to an assessment in those provisions, with the necessary modifications and the following other modifications: ( a ) a reference to MTT or DTT is to the surcharge assessed under subsection (2); ( b ) a reference to the chargeable entity is to the ultimate parent entity; ( c ) such other modifications as may be prescribed by the regulations. (4) Sections 78(9) to (15) (including regulations made under section 78(16)), 79, 80, 80A, 80B and 83 of the ITA apply in relation to an appeal under section 54 (as applied by subsection (3)) as they apply in relation to an appeal under Part 18 of the ITA, with the modifications under subsection (5) and all other necessary modifications. (5) The modifications are — ( a ) all references to or in relation to unabsorbed allowances, losses or donations are omitted; ( b ) a reference to an assessment is to an assessment under subsection (2); ( c ) a reference to tax is to the surcharge; ( d ) the reference to section 78(14) of the ITA in section 80A(3) of the ITA is to that provision as applied by subsection (4); and ( e ) such other modifications as may be prescribed by the regulations. (6) Sections 57, 87, 89 and 90 of the ITA apply for the purposes of collecting and recovering — ( a ) an amount of surcharge assessed under subsection (2) and not paid on the date in section 49(7) (as applied by subsection (3)) (called in this section surcharge in arrears); and ( b ) an amount of interest imposed under section 49(8) (as applied by subsection (3)) (called in this section the interest in arrears), as they apply for the purposes of collecting and recovering an amount of unpaid ITA tax, and any unpaid interest imposed under section 85(2) of that Act, subject to the modifications in subsection (7) and all other necessary modifications. (7) The modifications are — ( a ) a reference to tax or tax charged on the income of a person, is to the surcharge in arrears, including (in the case of section 57 of the ITA) any penalty imposed by section 87 of the ITA as applied by subsection (6); ( b ) a reference to interest imposed under section 85(2) of the ITA is to the interest in arrears; ( c ) a reference to the person assessed to tax, the person by whom tax is payable, the person from whom an amount of tax is due, the defaulting taxpayer or a person liable to any tax, interest or penalty, is to the ultimate parent entity; ( d ) a reference in section 57 of the ITA to Part 18 of the ITA is to the provisions of Part 18 of the ITA as applied by subsection (6); ( e ) a reference to any provision of the ITA relating to the collection and recovery of tax is to that provision as applied by subsection (6); ( f ) a reference to the periods prescribed for the payment of tax under section 85 of the ITA is to the time specified for the payment of the surcharge in section 49(7) (as applied by subsection (3)); ( g ) a reference to penalty or additional penalty is to the penalty or additional penalty imposed by section 87(1)( a ) or ( c ) (as the case may be) of the ITA as applied by subsection (6); and ( h ) such other modifications as may be prescribed by the regulations. (8) The Comptroller may, for good cause, remit wholly or in part any surcharge or interest payable under this section. (9) If, upon an objection made under section 53 or an appeal lodged under section 54, an assessment made under section 50 is varied or annulled, then the surcharge is correspondingly increased, reduced or annulled (as the case may be), and — ( a ) if the surcharge is increased, subsections (3) to (8) apply to the increased amount of the surcharge as they apply to the surcharge; or ( b ) if the surcharge is reduced or annulled and it has already been paid to the Comptroller, the amount of the reduction or the entire amount (including any interest paid on the amount) must be refunded. (10) If, upon an objection made under section 53 (as applied by subsection (3)) or an appeal lodged under section 54 (as applied by subsection (3)), an assessment made under section 50 is varied or annulled, the surcharge is correspondingly increased, reduced or annulled (as the case may be), then — ( a ) if the surcharge is increased, subsections (3) to (8) apply to the increased amount of the surcharge as they apply to the surcharge; or ( b ) if the surcharge is reduced or annulled and it has already been paid to the Comptroller, the amount of the reduction or the entire amount (including any interest paid on the amount) must be refunded.


document_id: memta-2024
provision_ref: s37
chapter: PART 4 - REGISTRATION OF MNE GROUP AND DESIGNATION
section: 37
title: Record keeping
content:
37. —(1) Regulations may be made under section 84 to require prescribed entities to keep and retain in safe custody records that satisfy the requirement in subsection (2), for a period specified in the regulations, and for this purpose different entities and periods may be specified for different descriptions of records. (2) The requirement is that the records must be sufficient to enable each of the following to be carried out: ( a ) to ascertain the MTT payable by a chargeable entity of the MNE group concerned for a financial year; ( b ) to ascertain the DTT payable in respect of the MNE group concerned for a financial year; ( c ) to ascertain the top‑up amount of a constituent entity, a joint venture or a JV subsidiary of or connected to the MNE group concerned for a financial year; ( d ) to ascertain the effective tax rate for an entity mentioned in paragraph ( c ) for a financial year; ( e ) to verify the correctness of any re‑computation of any of the matters in paragraph ( a ), ( b ), ( c ) or ( d ).


document_id: memta-2024
provision_ref: s38
chapter: PART 4 - REGISTRATION OF MNE GROUP AND DESIGNATION
section: 38
title: Cancellation or suspension of registration
content:
38. —(1) Where the ultimate parent entity of a registered MNE group (being one registered on the basis that it was an MNE group to which this Act applies for an earlier financial year) satisfies the Comptroller that the MNE group is not one to which this Act applies for a later financial year (called financial year X), the Comptroller must, at the option of the ultimate parent entity — ( a ) cancel its registration on the date on which the request is made or such earlier or later date as may be determined by the Comptroller; or ( b ) suspend its registration for the financial year or years specified by the ultimate parent entity. (2) Where the ultimate parent entity of a registered MNE group, being one registered on the ground that it was an MNE group to which this Act applies for a financial year (also called financial year X), satisfies the Comptroller that the MNE group is in fact not one to which this Act applies for that financial year, then the Comptroller must cancel its registration, and the MNE group is treated as never having been a registered MNE group. (3) However, if, in a case in subsection (2), the Comptroller is satisfied that the MNE group is one to which this Act applies for a later financial year, the Comptroller may, instead of cancelling its registration, change the financial year for which it is first registered to that later financial year, and this Act applies accordingly in relation to that MNE group. (4) The application for cancellation or suspension of registration must be — ( a ) made in the form and manner specified by the Comptroller; ( b ) supported by the documents required by the Comptroller; and ( c ) made within the period in subsection (5) or by such later date as the Comptroller may permit in a particular case. (5) The period is — ( a ) in the case of a registration under section 31 — 6 months after the end of financial year X; or ( b ) in the case of a registration under section 32 — one month after the date of the notice of deemed registration issued under that section. (6) Despite subsection (1), the Comptroller may refuse to cancel or suspend the registration of a registered MNE group if the Comptroller has reasonable grounds to believe that this is necessary for the protection of revenue.


document_id: memta-2024
provision_ref: s39
chapter: PART 5 - RETURNS, PAYMENT OF MTT AND DTT
section: 39
title: Returns deemed furnished by due authority
content:
39. —(1) A return, statement or form purporting to be furnished under this Act by or on behalf of any entity is for all purposes deemed to have been furnished by that entity unless the contrary is proved. (2) Any person signing any such return, statement or form is deemed to be cognizant of all matters therein. Division 1 &#x2014; Returns and Payment of MTT


document_id: memta-2024
provision_ref: s40
chapter: PART 5 - RETURNS, PAYMENT OF MTT AND DTT
section: 40
title: GloBE information return
content:
40. —(1) Subject to subsection (2), the designated local GIR filing entity of a registered MNE group to which this Act applies for a financial year must file by the due date with the Comptroller, in the form and manner determined by the Comptroller, a GloBE information return. (2) A designated local GIR filing entity of a registered MNE group need not comply with subsection (1) if a GloBE information return for that financial year, containing such information as may be prescribed by the regulations, has been filed by the due date in subsection (4) by a filing entity with a competent authority in a jurisdiction outside Singapore pursuant to a qualifying competent authority agreement. (3) Where subsection (2) applies, the designated local GIR filing entity must by the due date give to the Comptroller, in the form and manner determined by the Comptroller, a notice of the particulars of the filing entity and the jurisdiction where it is located. (4) For the purpose of subsections (1), (2) and (3), the due date is — ( a ) if the financial year is the transition year of the MNE group — the last day of the period of 18 months after the end of that transition year; or ( b ) if the financial year is any financial year after the transition year of the MNE group — the last day of the period of 15 months after the end of that financial year. (5) Despite anything in this Act, any election made by a designated local GIR filing entity of an MNE group for a financial year under section 9(5), 18(9), 19(4), 20(1), 21(2) or 24(14) or (17) or paragraph 5(1) of the First Schedule, or under the regulations, that is inconsistent with an election made for the MNE group in another jurisdiction as disclosed in the GloBE information return filed under subsection (1) or (2), is void.


document_id: memta-2024
provision_ref: s41
chapter: PART 5 - RETURNS, PAYMENT OF MTT AND DTT
section: 41
title: Returns of MTT
content:
41. —(1) Every responsible member of a registered MNE group located in Singapore to which this Act applies for a financial year must, by the due date, furnish to the Comptroller in the form and manner determined by the Comptroller, either — ( a ) if the responsible member is not chargeable with MTT for that financial year — a return stating that fact; or ( b ) if the responsible member is chargeable with MTT for that financial year — a return stating the amount of top‑up tax for that financial year in respect of each relevant entity of the responsible member. (2) The reference to the financial year in subsection (1) includes any financial year that is earlier than that in which the MNE group is registered for which no return had been furnished to the Comptroller. (3) For the purposes of subsection (1) and section 42, the due date is — ( a ) if the financial year is the transition year of the registered MNE group — the last day of the period of 18 months after the end of that transition year; or ( b ) if the financial year is any financial year after the transition year — the last day of the period of 15 months after the end of that financial year. (4) The Comptroller may, in his or her discretion and subject to such terms and conditions as he or she may impose, allow an extension of time for the furnishing of a return. (5) A return under subsection (1) must include — ( a ) the start and end date of the financial year in respect of which the return is furnished; ( b ) the identity of the responsible member; ( c ) the identity of each relevant entity and the jurisdiction it is located in; ( d ) the amount of MTT payable by the responsible member in respect of each relevant entity; and ( e ) such information as the Comptroller may reasonably require for the purpose of determining or verifying the amount in paragraph ( d ). (6) The amount of MTT computed in a return must, if not in Singapore dollars, be converted to Singapore dollars in accordance with the regulations.


document_id: memta-2024
provision_ref: s42
chapter: PART 5 - RETURNS, PAYMENT OF MTT AND DTT
section: 42
title: Payment of MTT
content:
42. —(1) A responsible member that has furnished a return under section 41(1) for a financial year must, no later than one month after the due date in that provision, pay to the Comptroller, without demand and in the manner determined by the Comptroller, any MTT payable for the financial year, as set out in that return. (2) The payment must be made in Singapore dollars. (3) 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, allow an extension of time for making the payment. Division 2 &#x2014; Returns and Payment of DTT


document_id: memta-2024
provision_ref: s43
chapter: PART 5 - RETURNS, PAYMENT OF MTT AND DTT
section: 43
title: Returns of DTT
content:
43. —(1) The designated local DTT filing entity of a registered MNE group to which this Act applies for a financial year must, by the due date, furnish to the Comptroller in the form and manner determined by the Comptroller, either — ( a ) if there is no DTT payable in respect of the MNE group for that financial year — a return stating that fact; or ( b ) if there is DTT payable in respect of the MNE group for that financial year — a return stating the amount of the DTT. (2) The reference to the financial year in subsection (1) includes any financial year that is earlier than that in which the MNE group is registered for which no return had been furnished to the Comptroller. (3) Where an election has been made under section 45 for part of the top‑up amount for the financial year of the MNE group (called in this section and section 44 amount Y) that is attributable to a constituent entity, joint venture or JV subsidiary (called in this section and section 44 X) to be paid separately by X, the return in subsection (1) must also include — ( a ) X’s identity; ( b ) amount Y; and ( c ) such information as the Comptroller may reasonably require for the purpose of determining or verifying amount Y. (4) For the purposes of this section and section 44, the due date is — ( a ) if the financial year is the transition year of the registered MNE group — the last day of the period of 18 months after the end of that transition year; or ( b ) if the financial year is any financial year after the transition year — the last day of the period of 15 months after the end of that financial year. (5) The Comptroller may, in his or her discretion and subject to such terms and conditions as he or she may impose, allow an extension of time for the furnishing of a return. (6) The amount of DTT computed in a return must, if not in Singapore dollars, be converted to Singapore dollars in accordance with the regulations.


document_id: memta-2024
provision_ref: s44
chapter: PART 5 - RETURNS, PAYMENT OF MTT AND DTT
section: 44
title: Payment of DTT
content:
44. —(1) A designated local DTT filing entity that has furnished a return under section 43 for a financial year must, no later than one month after the due date, pay to the Comptroller, without demand and in the manner determined by the Comptroller — ( a ) any DTT payable for the financial year; or ( b ) if an election is made under section 45, the balance of the DTT after deducting amount Y. (2) X must, no later than one month after the due date, pay to the Comptroller without demand and in the manner determined by the Comptroller, amount Y. (3) The payments in subsections (1) and (2) must be made in Singapore dollars. (4) 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, allow an extension of time for making any payment under this section.


document_id: memta-2024
provision_ref: s45
chapter: PART 5 - RETURNS, PAYMENT OF MTT AND DTT
section: 45
title: Election to pay amount attributable to an entity separately
content:
45. —(1) An MNE group may, through its designated local DTT filing entity, elect for the part of its top‑up amount (called in this section amount Y) for a financial year that is attributable to a constituent entity of the MNE group or a joint venture or JV subsidiary connected to the MNE group (each called in this section X), to be paid separately by X. (2) Unless the Comptroller permits otherwise, an MNE group must not make an election under subsection (1) in respect of more than 30 entities for any financial year. (3) An election must not be made in respect of an entity that — ( a ) has a negative amount of GloBE income or loss for the financial year; ( b ) is a flow‑through entity that is not a reverse hybrid entity with respect to any of its income, expenditure, profit or loss; ( c ) has an effective tax rate of 15% or more; or ( d ) ceases to be a constituent entity of the MNE group or (if it is a joint venture or JV subsidiary) to be connected to the MNE group, before the date of the return for the financial year under section 43. (4) Amount Y is computed by the formula where — ( a ) A is the GloBE income or loss of X for that financial year; ( b ) B is — (i) if X is not a special entity — the sum of the GloBE income or loss for that financial year of all the constituent entities (not being special entities) of the MNE group located in Singapore that have a positive amount of GloBE income or loss for that financial year; (ii) if X is a section 29( b ) entity, a minority‑owned constituent entity that is not part of a minority‑owned subgroup, or a standalone JV — the GloBE income or loss of X for that financial year; or (iii) if X is a minority‑owned constituent entity that is part of a minority‑owned subgroup or an entity of a JV group — the sum of the GloBE income or loss for that financial year of all the entities of the minority‑owned subgroup or JV group (as the case may be) located in Singapore that have a positive amount of GloBE income or loss for that financial year; and ( c ) C is — (i) if X is not a special entity — the sum of the top‑up amounts for the constituent entities (not being special entities) of the MNE group located in Singapore for that financial year; (ii) if X is a section 29( b ) entity, a minority‑owned constituent entity that is not part of a minority‑owned subgroup, or a standalone JV — the top‑up amount for X for that financial year; and (iii) if X is a minority‑owned constituent entity that is part of a minority‑owned subgroup, or an entity of a JV group — the sum of the top‑up amounts for the entities of the minority‑owned subgroup or JV group (as the case may be) located in Singapore for that financial year. (5) In subsection (3)( c ), the effective tax rate of an entity for a financial year is computed by the formula where — ( a ) D is the adjusted covered taxes for that financial year of that entity; and ( b ) E is the GloBE income or loss for that financial year of that entity. (6) An election under this section is to be made — ( a ) in the return for the financial year in section 43; or ( b ) in any other form and manner and by a date determined by the Comptroller. (7) An election under this section is effective for the financial year concerned only and is irrevocable. (8) If X ceases to be a constituent entity of the MNE group or ceases to be a joint venture or JV subsidiary connected to the MNE group (as the case may be), its amount Y for any financial year is not affected by any adjustment to the GloBE income or loss or top‑up amount for that financial year of any constituent entity of the MNE group, or of any joint venture or JV subsidiary connected to the MNE group, that is made after the date of cessation; and the designated local DTT filing entity of the MNE group is accordingly liable for any additional DTT, and entitled to a refund of any overpayment of DTT, that results from such adjustment. Division 3 &#x2014; Information‑Gathering Powers


document_id: memta-2024
provision_ref: s46
chapter: PART 5 - RETURNS, PAYMENT OF MTT AND DTT
section: 46
title: Power of Comptroller to obtain information
content:
46. —(1) Sections 64 to 65E (except section 65B(1E)) of the ITA have effect for the purpose of enabling the Comptroller to obtain any information or evidence for the purpose of the administration or enforcement of this Act. (2) The sections mentioned in subsection (1) apply for the purpose of subsection (1) with the following modifications and with other necessary modifications: ( a ) a reference in section 64 to a return required by or under the ITA is to a return required by or under this Act; ( b ) a reference to a purpose of the ITA is to a purpose mentioned in subsection (1); ( c ) a reference to proceedings for an offence under the ITA, proceedings for the recovery of tax or penalty, or proceedings by way of an appeal against an assessment, is to proceedings for an offence under this Act, proceedings for the recovery of any MTT or DTT or any penalty under section 58 or 59, or proceedings by way of an appeal against an assessment under section 54, as the case may be; ( d ) a reference to a provision that is incorporated by reference in subsection (1) is to that provision as applied and modified by this section; ( e ) the reference in section 65(1) of the ITA to a person’s income is to the MTT or DTT payable by a chargeable entity of an MNE group; ( f ) the reference in section 65A( e ) of the ITA to the person’s liability to income tax is to an entity’s liability to MTT or DTT; ( g ) the reference in section 65B(1A) of the ITA to an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A of the ITA is to an offence under section 68(3) or 69(1); ( h ) the reference in section 65D(1)( a ) of the ITA to an offence alleged or suspected to have been committed under the ITA is to an offence alleged or suspected to have been committed under this Act; ( i ) such other modifications as may be prescribed by the regulations.


document_id: memta-2024
provision_ref: s47
chapter: PART 5 - RETURNS, PAYMENT OF MTT AND DTT
section: 47
title: Powers of arrest and disposal of items furnished or seized
content:
47. Sections 65F to 65K of the ITA apply with the following modifications: ( a ) a reference to a provision that is incorporated by reference in this Act is to that provision as applied and modified by this Act; ( b ) a reference to an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A of the ITA is to an offence under section 68(3) or 69(1); ( c ) a reference to an officer authorised under section 4(1) to investigate offences under the ITA is to an officer authorised under section 76; ( d ) regulations may be made under section 84 for the matters in section 65F(10) of the ITA, and (accordingly) a reference to rules made under section 7 of that Act is to those regulations; ( e ) such other modifications as may be prescribed by the regulations.


document_id: memta-2024
provision_ref: s48
chapter: PART 5 - RETURNS, PAYMENT OF MTT AND DTT
section: 48
title: Information may be used for administration of Act
content:
48. 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 information obtained by him or her under the Goods and Services Tax Act 1993, the Property Tax Act 1960 or the Stamp Duties Act 1929 (as the case may be) to the Comptroller for any purpose connected with the administration or enforcement of this Act.


document_id: memta-2024
provision_ref: s49
chapter: PART 6 - ASSESSMENTS, OBJECTIONS AND APPEALS
section: 49
title: Assessment
content:
49. —(1) This section applies where — ( a ) a return required to be furnished under section 41 or 43 has not been furnished by the due date mentioned in that section; or ( b ) it appears to the Comptroller that a return is incomplete, incorrect or not furnished in accordance with the requirements of section 41 or 43. (2) The Comptroller may make an assessment of MTT or DTT, or both, on a chargeable entity of an MNE group for the financial year in question, according to the best of the Comptroller’s judgment. (3) More than one assessment may be made under subsection (2). (4) An assessment is to be made no later than — ( a ) in the case of MTT — 31 December of the 5th year after the year in which the due date mentioned in section 41(3)( a ) or ( b ) (whichever is applicable) falls; and ( b ) in the case of DTT — 31 December of the 5th year after the financial year to which the DTT relates. Example Assuming the financial year of an MNE group ends on 30 June 2026, the tax returns for MTT and DTT will be due on 30 September 2027 (or 31 December 2027 if the financial year is the transition year). The Comptroller may make an assessment of MTT on a chargeable entity no later than 31 December 2032, i.e. the 5th year after the year in which the tax return for MTT is due (which is either 30 September 2027 or 31 December 2027). The Comptroller may also make an assessment of DTT on a chargeable entity no later than 31 December 2031, i.e. the 5th year after the financial year to which the DTT relates (which is the financial year ending on 30 June 2026). [Act 25 of 2025 wef 01/01/2025] (5) The Comptroller must serve a notice of the assessment on the chargeable entity of the MNE group for the MTT or DTT assessed to be payable. (6) Despite any objection or appeal against the assessment, a chargeable entity of the MNE group must make payment to the Comptroller of the MTT or DTT assessed, or the balance of the amount still unpaid (as the case may be). (7) Payment under subsection (6) must be made — ( a ) in the manner stated in the notice within one month after service of the notice; and ( b ) in Singapore dollars. (8) 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, allow an extension of time for making the payment.


document_id: memta-2024
provision_ref: s50
chapter: PART 6 - ASSESSMENTS, OBJECTIONS AND APPEALS
section: 50
title: Assessment in event of failure to register
content:
50. —(1) This section applies — ( a ) where the ultimate parent entity of an MNE group to which this Act applies for a financial year, fails to register the MNE group in accordance with section 31; or ( b ) after the registration of the MNE group under section 31 or 32, as the case may be. (2) The Comptroller may make an assessment of the MTT chargeable on each chargeable entity of the MNE group for each financial year for which the MNE group was not registered but should have been registered. (3) The Comptroller may also make an assessment on the designated local DTT filing entity of the MNE group of the total DTT payable in respect of the MNE group for those financial years for which the MNE group was not registered but should have been registered. (4) Section 49(3) and (5) to (8) applies in relation to an assessment under this section as it applies in relation to an assessment under section 49.


document_id: memta-2024
provision_ref: s51
chapter: PART 6 - ASSESSMENTS, OBJECTIONS AND APPEALS
section: 51
title: Assessment in event of fraud
content:
51. —(1) Despite section 49, 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 any liability for MTT or DTT, the Comptroller may, for the purpose of making good any loss of MTT or DTT attributable to the fraud or wilful default, at any time make an assessment of the MTT or DTT that in the Comptroller’s judgment is payable. (2) Section 49(3) and (5) to (8) applies in relation to an assessment under this section as it applies in relation to an assessment under section 49.


document_id: memta-2024
provision_ref: s52
chapter: PART 6 - ASSESSMENTS, OBJECTIONS AND APPEALS
section: 52
title: Errors and defects in assessment and notice
content:
52. —(1) No assessment 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 — ( a ) it is, in substance and effect, in conformity with or according to the intent and meaning of this Act; and ( b ) 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 of a chargeable entity; or (ii) the amount of MTT or DTT charged; and ( b ) by reason of any variance between the assessment and the notice thereof. (3) The notice of an assessment must be duly served on the chargeable entity and must contain in substance and effect the particulars on which the assessment is made.


document_id: memta-2024
provision_ref: s53
chapter: PART 6 - ASSESSMENTS, OBJECTIONS AND APPEALS
section: 53
title: Objections
content:
53. —(1) If a chargeable entity disputes an assessment of MTT or DTT payable by it for a financial year, the chargeable entity may (whether by itself or another entity authorised by it) apply to the Comptroller, by a written notice of objection, to review and to revise the assessment made upon the chargeable entity. (2) Where the assessment is one that amends a previous assessment in any particular, an objection to it may only be made against the amendment in respect of, or matters relating to, that particular. (3) An application must state precisely the grounds of the chargeable entity’s objections to the assessment and must be made within 2 months from the service of the notice of assessment, or such later time as the Comptroller may allow. (4) The Comptroller upon being satisfied that, owing to any reasonable cause, the chargeable entity disputing the assessment was prevented from making the application within the period in subsection (3), must extend the period as may be reasonable in the circumstances. (5) On receipt of the notice of objection, the Comptroller may — ( a ) require the chargeable entity objecting to the assessment to furnish such information as the Comptroller may consider necessary for the computation of the MTT or DTT payable by the chargeable entity, and to produce all books or other documents in the chargeable entity’s custody or under the chargeable entity’s control relating to such information; and ( b ) summon any entity that 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 the chargeable entity that has objected to an assessment made upon it agrees with the Comptroller as to a revised amount of MTT or DTT payable by it, the assessment must be amended accordingly, and a notice of the revised assessment must be served upon it. (7) In the event the chargeable entity that has objected to an assessment made upon it fails to agree with the Comptroller as to the amount of MTT or DTT payable by it, the following apply: ( a ) the Comptroller must give the chargeable entity a notice of refusal to amend the assessment; ( b ) the Comptroller may revise the assessment to such amount as the Comptroller may determine, according to the best of his or her judgment, and in that event the Comptroller must give to the chargeable entity a notice of the revised assessment and of the MTT or DTT payable, together with the notice of refusal to amend the assessment.


document_id: memta-2024
provision_ref: s54
chapter: PART 6 - ASSESSMENTS, OBJECTIONS AND APPEALS
section: 54
title: Appeals to Board of Review
content:
54. —(1) The Board of Review established under Part 18 of the ITA (called in this Part the Board) may hear appeals against an assessment made by the Comptroller under this Act. (2) A chargeable entity that is aggrieved by such assessment, and that has failed to agree with the Comptroller in the manner provided in section 53(6), may (whether by itself or through another entity authorised by it) appeal to the Board by lodging with the secretary to the Board — ( 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. (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 to the Board in accordance with subsection (2)( b ). (4) Except as provided in section 55, the decision of the Board is final. (5) Sections 78(9) to (15) (including regulations made under section 78(16)), 79, 80, 80A, 80B and 83 of the ITA apply in relation to an appeal under this section as they apply in relation to an appeal under Part 18 of the ITA, with the modifications under subsection (6) and all other necessary modifications. (6) The modifications are — ( a ) all references to or in relation to unabsorbed allowances, losses or donations are omitted; ( b ) a reference to an assessment is to an assessment under subsection (2); ( c ) a reference to tax is to the MTT or DTT, as the case may be; ( d ) the reference to section 78(14) of the ITA in section 80A(3) of the ITA is to that provision as applied by subsection (5); and ( e ) such other modifications as may be prescribed by the regulations.


document_id: memta-2024
provision_ref: s55
chapter: PART 6 - ASSESSMENTS, OBJECTIONS AND APPEALS
section: 55
title: Appeals to General Division of High Court
content:
55. —(1) The appellant or the Comptroller may appeal to the General Division of the High Court from a decision of the Board on a question of law or of mixed law and fact. (2) 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. (3) The General Division of the High Court is to hear and determine any such appeal and may confirm, reduce, increase or annul the assessment 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. (4) 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.


document_id: memta-2024
provision_ref: s56
chapter: PART 6 - ASSESSMENTS, OBJECTIONS AND APPEALS
section: 56
title: Cases stated for General Division of High Court
content:
56. —(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. (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. (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. (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. (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. (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 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. (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.


document_id: memta-2024
provision_ref: s57
chapter: PART 6 - ASSESSMENTS, OBJECTIONS AND APPEALS
section: 57
title: Assessments are final and conclusive
content:
57. —(1) Except as expressly provided in this Act, where no valid notice of appeal has been lodged within the time limited by this Part (including other written law as applied by this Part) against an assessment, or where an assessment has been determined on appeal, the assessment is final and conclusive for the purposes of this Act. (2) This section does not prevent the Comptroller from making an assessment under section 49 or 51 which does not involve reopening any matter which has been determined on appeal.


document_id: memta-2024
provision_ref: s58
chapter: PART 7 - COLLECTION, RECOVERY AND
section: 58
title: Recovery of unpaid MTT, interest and penalty
content:
58. —(1) This section applies to — ( a ) an amount of MTT payable under section 42(1) or pursuant to an assessment, that has not been paid by the date it becomes due (called in this section the MTT in arrears); and ( b ) an amount of interest imposed under section 42(3) or 49(8) (including that provision as applied by section 50(4) or 51(2)), that has not been paid by the date it becomes due (called in this section the interest in arrears). (2) Sections 57, 87, 89 and 90 of the ITA apply for the purposes of collecting and recovering the MTT in arrears and the interest in arrears, as they apply for the purposes of collecting and recovering unpaid ITA tax, and any unpaid interest imposed under section 85(2) of the ITA, subject to the modifications in subsection (3) and all other necessary modifications. (3) The modifications are — ( a ) a reference to tax or tax charged on the income of a person, is to the MTT in arrears, including (in the case of section 57 of the ITA) any penalty imposed by section 87 of the ITA as applied by subsection (2); ( b ) a reference to interest imposed under section 85(2) of the ITA is to the interest in arrears; ( c ) a reference to the person assessed to tax, the person by whom tax is payable, the person from whom an amount of tax is due, the defaulting taxpayer or a person liable to any tax, interest or penalty, is to the chargeable entity liable for the MTT in arrears or the interest in arrears, as the case may be; ( d ) a reference in section 57 of the ITA to Part 18 of the ITA is to Part 6; ( e ) a reference to any provision of the ITA relating to the collection and recovery of tax is to that provision as applied by subsection (2); ( f ) a reference to the periods prescribed for the payment of tax under section 85 of the ITA is to the time specified for the payment of the MTT in section 42(1), 49(7), or 49(7) (as applied by section 50 or 51), as the case may be; ( g ) a reference to penalty or additional penalty is to the penalty or additional penalty imposed by section 87(1)( a ) or ( c ) (as the case may be) of the ITA as applied by subsection (2); and ( h ) such other modifications as may be prescribed by the regulations.


document_id: memta-2024
provision_ref: s59
chapter: PART 7 - COLLECTION, RECOVERY AND
section: 59
title: Recovery of unpaid DTT, interest and penalty
content:
59. —(1) This section applies to — ( a ) an amount of DTT payable under section 44(1) or (2) or pursuant to an assessment, that has not been paid on the date it becomes due (called in this section DTT in arrears); and ( b ) an amount of interest imposed under section 44(4) or 49(8) (including that provision as applied by section 50(4) or 51(2)) that has not been paid by the date it becomes due (called in this section interest in arrears). (2) Except in a case to which subsection (3) applies, the following entities (each called in this section a liable entity): ( a ) all constituent entities located in Singapore of the MNE group concerned; ( b ) all joint ventures and JV subsidiaries located in Singapore and connected to that MNE group; ( c ) all section 29( b ) entities of that MNE group, as at — ( d ) the date the return in section 43 for the financial year to which the DTT in arrears relates, is furnished; or ( e ) if no return is furnished, the end of the financial year to which the DTT in arrears relate, are jointly and severally liable to pay the DTT in arrears and the interest in arrears. (3) Where the DTT in arrears or the interest in arrears arose from an assessment under section 50(3), then the following entities (also each called in this section a liable entity): ( a ) all constituent entities located in Singapore of the MNE group concerned; ( b ) all joint ventures and JV subsidiaries located in Singapore and connected to that MNE group; ( c ) all section 29( b ) entities of that MNE group, as at the end of the financial year to which — ( d ) the DTT in arrears; or ( e ) the DTT, the non‑payment of which the interest in arrears was imposed, relates, are jointly and severally liable to pay the DTT in arrears or the interest in arrears, as the case may be. (3A) A reference to an entity in subsection (2) or (3) excludes a securitisation entity. [Act 25 of 2025 wef 01/01/2025] (4) Sections 57, 87, 89 and 90 of the ITA apply for the purposes of collecting and recovering the DTT in arrears and the interest in arrears, as they apply for the purposes of collecting and recovering an amount of unpaid ITA tax, and any unpaid interest imposed under section 85(2) of the ITA, subject to the modifications in subsection (5) and all other necessary modifications. (5) The modifications are — ( a ) a reference to tax or tax charged on the income of a person, is to the DTT in arrears, including (in the case of section 57 of the ITA) any penalty imposed by section 87 of the ITA as applied by subsection (4); ( b ) a reference to interest imposed under section 85(2) of the ITA is to the interest in arrears; ( c ) a reference to the person assessed to tax, the person by whom tax is payable, the person from whom an amount of tax is due, the defaulting taxpayer or a person liable to any tax, interest or penalty, is to any liable entity; ( d ) a reference in section 57 of the ITA to Part 18 of the ITA is to Part 6; ( e ) a reference to any provision of the ITA relating to the collection and recovery of tax is to that provision as applied by subsection (4); ( f ) a reference to the periods prescribed for the payment of tax under section 85 of the ITA is to the time specified for the payment of the DTT in section 44(1) or (2), 49(7), or 49(7) (as applied by section 50 or 51), as the case may be; ( g ) a reference to penalty or additional penalty is to the penalty or additional penalty imposed by section 87(1)( a ) or ( c ) (as the case may be) of the ITA as applied by subsection (4); and ( h ) such other modifications as may be prescribed by the regulations.


document_id: memta-2024
provision_ref: s60
chapter: PART 7 - COLLECTION, RECOVERY AND
section: 60
title: Repayment of MTT and DTT
content:
60. —(1) If it is proved to the Comptroller’s satisfaction that any part of any MTT or DTT has been paid in excess of the amount payable under this Act, the payer is entitled to have the amount so paid in excess refunded. (2) A claim for repayment must be made no later than — ( a ) in the case of MTT — 31 December of the 5th year after the year in which the due date mentioned in section 41(3)( a ) or ( b ) (whichever is applicable) falls; or ( b ) in the case of DTT — 31 December of the 5th year after the financial year to which the DTT 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) The Comptroller must certify any amount repayable under this section and must cause repayment to be made immediately. (5) Where an order or decision by the Board of Review or by any court gives rise to any claim for a refund of MTT or DTT, 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. (6) Where a refund is withheld under subsection (5), the Comptroller must pay interest at the rate prescribed by the regulations 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. (7) Regulations made for the purpose of subsection (6) may prescribe different rates for different periods for which the interest is payable.


document_id: memta-2024
provision_ref: s61
chapter: PART 7 - COLLECTION, RECOVERY AND
section: 61
title: Right of contribution
content:
61. —(1) A liable entity (X) of or connected to an MNE group that has made payment to the Comptroller of any part of the DTT payable in respect of the MNE group for a financial year, has a right of contribution or indemnity from another liable entity (Y) of or connected to the MNE group that is jointly and severally liable for that part of the DTT under section 59(2) or (3) (as the case may be) of an amount computed in accordance with subsection (2). (2) The amount of contribution or indemnity that X has from Y is the amount computed by the formula where — ( a ) A is the GloBE income or loss of Y for that financial year; ( b ) B is — (i) if Y is not a special entity, the sum of the GloBE income or loss for that financial year of all the constituent entities (not being special entities) of the MNE group located in Singapore that have a positive amount of GloBE income or loss for that financial year; (ii) if Y is a section 29( b ) entity, a minority‑owned constituent entity that is not part of a minority‑owned subgroup, or a standalone JV, the GloBE income or loss of Y for that financial year; or (iii) if Y is a minority‑owned constituent entity that is part of a minority‑owned subgroup or an entity of a JV group, the sum of the GloBE income or loss for that financial year of all the entities of the minority‑owned subgroup or JV group (as the case may be) located in Singapore that have a positive amount of GloBE income or loss for that financial year; and ( c ) C is — (i) if Y is not a special entity, the sum of the top‑up amounts for the constituent entities (not being special entities) of the MNE group located in Singapore for that financial year; (ii) if Y is a section 29( b ) entity, a minority‑owned constituent entity that is not part of a minority‑owned subgroup, or a standalone JV, the top‑up amount for Y for that financial year; or (iii) if Y is a minority‑owned constituent entity that is part of a minority‑owned subgroup, or an entity of a JV group, the sum of the top‑up amounts for the entities of the minority‑owned subgroup or JV group (as the case may be) located in Singapore for that financial year, less the amount of any DTT paid by Y for that financial year. (3) This section is subject to any agreement between X and Y or of which X and Y are parties. (4) In this section — “DTT” includes any interest imposed by this Act; “liable entity” has the meaning given by section 59(2) or (3), as the case may be.


document_id: memta-2024
provision_ref: s62
chapter: PART 7 - COLLECTION, RECOVERY AND
section: 62
title: Relief against double-counting
content:
62. —(1) Where a joint venture or JV subsidiary (X) connected to an MNE group is also a joint venture or JV subsidiary connected to another MNE group and DTT is payable in respect of both MNE groups for a financial year, the designated local DTT filing entity of any of those MNE groups (called in this section the applicant MNE group) may apply to the Comptroller for relief against double‑counting of DTT for that financial year. (2) The application must be made in the return to be filed under section 43 for that financial year. (3) The amount of relief for the applicant MNE group is determined by the formula where — ( a ) A is the GloBE income or loss of X for the financial year that is attributable to the ownership interests of the ultimate parent entity of the other MNE group in X; ( b ) B is the GloBE income or loss of X for the financial year; and ( c ) C is the top‑up amount of the applicant MNE group attributable to X for the financial year, as determined under section 45(4). (4) The amount of relief computed under subsection (3) is to be deducted against the DTT payable in respect of the relevant chargeable entity of the applicant MNE group in that subsection for the financial year.


document_id: memta-2024
provision_ref: s63
chapter: PART 7 - COLLECTION, RECOVERY AND
section: 63
title: Relief in respect of error or mistake
content:
63. —(1) If a chargeable entity alleges that any payment of MTT or DTT is excessive by reason of some error or mistake in a return made under this Act, it may, at any time not later than — ( a ) in the case of MTT — 31 December of the 5th year after the year in which the due date mentioned in section 41(3)( a ) or ( b ) (whichever is applicable) falls; and ( b ) in the case of DTT — 31 December of the 5th year after the financial year to which the DTT relates, make a written application to the Comptroller for relief. (2) An application under subsection (1) may be made on behalf of the entity by another entity authorised by the firstmentioned entity. (3) On receiving the application, the Comptroller must inquire into the matter and must, subject to this section, give, by way of repayment of MTT or DTT or an amendment to an assessment, such relief in respect of the error or mistake as appears to the Comptroller to be reasonable and just. (4) No relief by way of repayment or amendment to an assessment may be given under this section when the return was in fact made on the basis of or in accordance with the prevailing interpretation of the GloBE rules at the time when the return was made. (5) Section 54 applies in respect of an appeal against a determination of the Comptroller under this section. (6) 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: memta-2024
provision_ref: s64
chapter: PART 8 - OFFENCES
section: 64
title: Failure to make return
content:
64. —(1) Any person who fails or neglects without reasonable excuse to comply with section 41(1) or 43(1) shall be guilty of an offence and shall be liable on conviction to — ( a ) a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months; and ( b ) in the case of a continuing offence, to a further penalty of $100 for every day during which the offence is continued after such conviction. (2) A person who fails or neglects without reasonable excuse to comply with section 41(1) or 43(1) in respect of any financial year 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 MTT or DTT that the Comptroller assesses (to the best of his or her judgment) is payable for that financial year; and ( b ) a fine not exceeding $5,000, and in default of payment to imprisonment for a term not exceeding 6 months.


document_id: memta-2024
provision_ref: s65
chapter: PART 8 - OFFENCES
section: 65
title: Failure to keep proper records
content:
65. Any person who fails or neglects without reasonable excuse to comply with any regulations under section 37(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.


document_id: memta-2024
provision_ref: s66
chapter: PART 8 - OFFENCES
section: 66
title: Failure to file GloBE information return and notice
content:
66. Any person who fails or neglects without reasonable excuse to comply with section 40(1) or (3) shall be guilty of an offence and shall be liable on conviction to — ( a ) a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months; and ( b ) in the case of a continuing offence, to a further fine of $100 for every day during which the offence is continued after such conviction.


document_id: memta-2024
provision_ref: s67
chapter: PART 8 - OFFENCES
section: 67
title: Penalty for information in GloBE information return or notice known to be false or misleading
content:
67. Any person who, in purported compliance with section 40(1) or (3), 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.


document_id: memta-2024
provision_ref: s68
chapter: PART 8 - OFFENCES
section: 68
title: Penalty for incorrect return, etc.
content:
68. —(1) Any person that — ( a ) makes an incorrect return under section 41 or 43 by omitting, overstating or understating anything required to be included in the return for the purpose of reporting the amount of any MTT or DTT; or ( b ) gives to the Comptroller any incorrect information requested by him or her for the purpose of determining or verifying the amount of any MTT or DTT, shall be guilty of an offence and shall on conviction pay a penalty equal to the amount of MTT or DTT that has been omitted or understated. (2) Any person that without reasonable excuse or through negligence — ( a ) makes an incorrect return under section 41 or 43 by omitting, overstating or understating anything required to be included in the return for the purpose of reporting the amount of any MTT or DTT; or ( b ) gives to the Comptroller any incorrect information requested by him or her for the purpose of determining or verifying the amount of any MTT or DTT, shall be guilty of an offence for which, on conviction, the person shall pay a penalty equal to double the amount of MTT or DTT that has been omitted or understated, 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) Any person that wilfully with intent to evade or to assist any other person to evade payment of MTT or DTT — ( a ) makes an incorrect return under section 41 or 43 by omitting, overstating or understating anything required to be included in the return for the purpose of reporting the amount of the MTT or DTT; or ( b ) gives to the Comptroller any incorrect information requested by him or her for the purpose of determining or verifying the amount of the MTT or DTT, shall be guilty of an offence for which, on conviction, the person shall pay a penalty equal to treble the amount of MTT or DTT that has been omitted or understated, and shall also be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. (4) When an individual has been convicted for — ( a ) 3 or more offences under subsection (3); or ( b ) one offence under subsection (3) and one offence under section 69, the imprisonment the individual shall be liable to shall not be less than 6 months. (5) Where in any proceedings for an offence under subsection (3), it is proved that any false statement or entry is made in a return 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 payment of MTT or DTT.


document_id: memta-2024
provision_ref: s69
chapter: PART 8 - OFFENCES
section: 69
title: Serious fraudulent tax evasion
content:
69. —(1) Any person who wilfully with intent to evade or to assist any other person to evade payment of MTT or DTT — ( 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 the amount of MTT or DTT that has been omitted or understated, 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; or ( b ) one offence under this section and one offence under section 68(3), the imprisonment the individual shall be liable to shall not be less than 6 months. (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 payment of MTT or DTT.


document_id: memta-2024
provision_ref: s70
chapter: PART 8 - OFFENCES
section: 70
title: Offences by authorised and unauthorised persons
content:
70. 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 MTT or DTT — (i) demands from any person an amount in excess of the assessment of MTT or DTT; (ii) withholds for the person’s own use or otherwise any portion of the amount of MTT or DTT collected; (iii) renders a false return, whether verbal or in writing, of the amounts of MTT or DTT 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 MTT or DTT 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: memta-2024
provision_ref: s71
chapter: PART 8 - OFFENCES
section: 71
title: Offence for obstructing Comptroller or officers
content:
71. 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.


document_id: memta-2024
provision_ref: s72
chapter: PART 8 - OFFENCES
section: 72
title: MTT or DTT payable despite any proceedings
content:
72. 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 MTT or DTT for which the person is or may be liable.


document_id: memta-2024
provision_ref: s73
chapter: PART 8 - OFFENCES
section: 73
title: Consent for prosecution
content:
73. —(1) No prosecution may be commenced in respect of an offence under section 64, 65, 66, 67, 68 or 69 except at the instance or with the consent of the Comptroller or the Public Prosecutor. (2) No prosecution may be commenced in respect of an offence under section 70, 71 or 83(3) except at the instance or with the consent of the Public Prosecutor.


document_id: memta-2024
provision_ref: s74
chapter: PART 8 - OFFENCES
section: 74
title: Application of ITA provisions on offences
content:
74. Sections 102 and 105 of the ITA apply to offences under this Part as they apply to offences under the ITA.


document_id: memta-2024
provision_ref: s75
chapter: PART 8 - OFFENCES
section: 75
title: Composition of offences
content:
75. —(1) The Comptroller may compound any offence under sections 64, 65, 66, 67, 68, 69 and 71. (2) The Comptroller may authorise either generally or specifically an officer to compound any offence under sections 64, 65, 66, 67, 68, 69 and 71.


document_id: memta-2024
provision_ref: s76
chapter: PART 9 - MISCELLANEOUS
section: 76
title: Authorisation of officers
content:
76. Without limiting section 4(5) of the ITA, the Comptroller may authorise a person authorised under section 4(1) of the ITA to investigate offences under this Act, and to exercise any power in sections 65B(1A), (1B), (1C) or (1D), 65F, 65G, 65H and 65I of the ITA as applied by sections 46 and 47.


document_id: memta-2024
provision_ref: s77
chapter: PART 9 - MISCELLANEOUS
section: 77
title: Liability of managers of entities
content:
77. The manager or principal officer in Singapore of every entity is answerable for doing all such acts, matters and things as are required to be done by the entity under this Act.


document_id: memta-2024
provision_ref: s78
chapter: PART 9 - MISCELLANEOUS
section: 78
title: Duty of liquidator, etc., on winding up of entity
content:
78. —(1) Where an entity is being wound up or dissolved, the liquidator or receiver of the entity, or any other person overseeing the winding up or dissolution of the entity, is answerable for doing all such acts, matters and things as are required to be done by the entity under this Act. (2) Where an entity is being wound up or dissolved, the liquidator, receiver or other person mentioned in subsection (1) must not distribute any of the assets of the entity unless the liquidator, receiver or other person has made provision for the payment in full of any MTT or DTT which may be found payable by the entity.


document_id: memta-2024
provision_ref: s79
chapter: PART 9 - MISCELLANEOUS
section: 79
title: Provisions relating to interest and penalty
content:
79. —(1) Any interest or penalty imposed under this Act is not 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 87(1) of the ITA (as applied by this Act) is considered interest on tax for the purposes of section 33(2) of the Limitation Act 1959.


document_id: memta-2024
provision_ref: s81
chapter: PART 9 - MISCELLANEOUS
section: 81
title: Admissibility of certain statements and documents as evidence
content:
81. —(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 for the recovery of any sum due from the person, whether by way of MTT or DTT, surcharge, interest or penalty.


document_id: memta-2024
provision_ref: s82
chapter: PART 9 - MISCELLANEOUS
section: 82
title: Protection of informers
content:
82. —(1) Except as provided in subsection (3), no witness in any civil or criminal proceedings 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. (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. (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. (4) In this section, a reference to civil proceedings includes any proceedings before the Board of Review.


document_id: memta-2024
provision_ref: s83
chapter: PART 9 - MISCELLANEOUS
section: 83
title: Application of other ITA provisions
content:
83. —(1) This section applies other ITA provisions for the purposes of this Act. Official secrecy (2) Section 6 of the ITA applies with the following modifications: ( a ) a reference in that section to any document, information, return, or assessment list relating to income or items of income of a person is to any document, information, return, or assessment list relating to the GloBE income or loss or items of GloBE income or loss of any entity for a financial year; ( b ) a reference in section 6(13) to information relating to a person is to information relating to an entity; ( c ) regulations may be made under section 84 (instead of under section 7 of the ITA) for matters to be prescribed for that section. (3) Any person who contravenes section 6 of the ITA as applied by subsection (2) is 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. Service and signature of notices (4) Sections 8, 8A and 9 of the ITA apply with the following modifications: ( a ) a reference to a company is to an entity; ( b ) a reference to a return, estimate, statement, notice, direction or other document is to a return, estimate, statement, notice, direction or other document under this Act; ( c ) regulations may be made under section 84 (instead of section 8A of the ITA) for the matters in section 8A(3) and (4) as applied by this subsection.


document_id: memta-2024
provision_ref: s84
chapter: PART 9 - MISCELLANEOUS
section: 84
title: Regulations
content:
84. —(1) The Minister may make regulations — ( a ) to provide for adjustments, including any allocation to or from another entity, to be made to the FANIL or the GloBE income or loss of entities (including adjustments to be made to the revenue of entities); ( b ) to provide for adjustments, including any allocation to or from another entity, to be made to the qualifying current tax expense, the qualifying deferred tax expense or the adjusted covered taxes of entities; ( c ) to provide for elections that may be made under the GloBE rules; ( d ) to provide for the modification of any provision of this Act where the ultimate parent entity of an MNE group is a flow‑through entity; ( e ) to provide for the allocation of the FANIL, the GloBE income or loss, the qualifying current tax expense or the qualifying deferred tax expense of a flow‑through entity in specified circumstances; ( f ) to provide for adjustments to be made to any negative tax carried forward, recaptured deferred tax liability or any other prescribed item for the purposes of any provision of this Act in a case where, after an MNE group first becomes liable to be registered under Part 4, it comes within the scope of the law of any jurisdiction imposing a qualified IIR or a qualified UTPR; ( g ) to provide for the currency in which calculations under this Act are to be carried out in specified circumstances, and the exchange rate applicable for MTT or DTT purposes; ( h ) to modify the provisions of the ITA (including any case law or principle of law interpreting those provisions) in their application in relation to MTT and DTT; ( i ) to provide for the modification of the application of any provision of this Act when an MNE group changes its financial year; ( j ) to provide for a procedure for an entity to submit requests to the Comptroller to resolve issues arising from differences in tax outcomes between Singapore and another jurisdiction in their respective laws because of different interpretations of the GloBE rules, the procedure for resolving these issues, and the provision of relief arising from such resolution; ( k ) to prescribe the agreements that are qualifying competent authority agreements; ( l ) to provide for the GloBE Safe Harbours, and matters relating thereto; ( m ) to create offences for a contravention of a provision of the regulations, the penalty for which on conviction may be a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both, and to provide for the composition of any such offence; ( n ) to provide for such saving, transitional and other consequential, incidental and supplemental provisions as are necessary or expedient for regulations made under this section; ( o ) to prescribe matters required or permitted by this Act to be prescribed; and ( p ) for the purposes of carrying out or giving effect to the provisions of this Act. (2) Regulations made under this section may incorporate by reference (with or without modification) any part of the GloBE rules.


document_id: memta-2024
provision_ref: s85
chapter: PART 9 - MISCELLANEOUS
section: 85
title: Related amendments to Income Tax Act 1947
content:
85. In the Income Tax Act 1947 — ( a ) in section 2(1), after the definition of “crops”, insert — “ “DTT” means the domestic top‑up tax imposed under the MMT Act; ”; ( b ) in section 2(1), after the definition of “employee”, insert — “ “excluded top‑up tax” means — ( a ) a qualified IIR, or a tax imposed by the law of a jurisdiction other than Singapore that is substantially similar to any qualified IIR; or ( b ) a qualified UTPR, or a tax imposed by the law of a jurisdiction other than Singapore that is substantially similar to any qualified UTPR; ”; ( c ) in section 2(1), after the definition of “limited partnership”, insert — “ “MMT Act” means the Multinational Enterprise (Minimum Tax) Act 2024; “MTT” means the multinational enterprise top‑up tax imposed under the MMT Act; ”; ( d ) in section 2(1), after the definition of “professional visit pass”, insert — “ “qualified domestic minimum top‑up tax” has the meaning given by section 2(1) of the MMT Act, and includes a tax imposed by the law of a jurisdiction other than Singapore that is substantially similar to any qualified domestic minimum top‑up tax; “qualified IIR” and “qualified UTPR” have the meanings given by section 2(1) of the MMT Act; ”; ( e ) after section 2, insert — “ Purpose of Act 2A. —(1) Income tax is charged in accordance with this Act on the income of a person accruing in or derived from Singapore or received in Singapore from outside Singapore, or on such amounts deemed to be chargeable as such income under this Act. (2) Income tax (namely, DTT and MTT) is also charged in accordance with the MMT Act on the income of a multinational enterprise group for the following purposes: ( a ) to implement the Global Anti‑Base Erosion Model Rules (Pillar 2) relating to the top‑up tax under the income inclusion rule (IIR); ( b ) to implement a domestic top‑up tax that is intended to be a qualified domestic minimum top‑up tax (QDMTT) within the meaning of those Rules. (3) The liabilities of a person to the taxes mentioned in subsections (1) and (2) are cumulative. (4) Sections 2 (except for definitions of terms used in provisions applied under subsection (6) insofar as not modified by the MMT Act), 3A, 5, 7, Parts 3 to 15 (except section 57), sections 62 to 63, 66 to 71, Part 17, sections 81, 82, 84, 85, 86, 88, 91 to 93A, 94 to 101, 102A, 103, 104, 104A, Parts 20A, 20B and 21, and the Schedules do not apply in relation to DTT and MTT. (5) Subsection (4) does not affect the operation of — ( a ) section 15(1)( g ) (in relation to the disallowance of deductions for DTT and MTT); and ( b ) section 49 (in relation to arrangements for relief from double taxation for DTT, and any tax of a similar character imposed by the laws of another country). (6) The provisions of this Act not disapplied by subsection (4) apply in relation to DTT and MTT, but only in accordance with the MMT Act. ”; ( f ) in section 13(9)( a ), after “(by whatever name called)”, insert “, or qualified domestic minimum top‑up tax (but disregarding any excluded top‑up tax),”; ( g ) in section 13(9)( b ), after “(by whatever name called)”, insert “(but disregarding any excluded top‑up tax or qualified domestic minimum top‑up tax),”; ( h ) in section 15(1)( g ), after “income tax in Singapore”, insert “(including MTT and DTT)”; ( i ) in section 15(1), after sub‑paragraph ( g ), insert — “ ( ga ) any amount paid or payable in respect of any excluded top‑up tax or qualified domestic minimum top‑up tax; ”; ( j ) in section 49(1), after “tax under this Act”, insert “(including DTT but excluding MTT)”; ( k ) in section 50, after subsection (1), insert — “ (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. ”; ( l ) in section 50A, after subsection (1), insert — “ (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. ”; ( m ) in section 50C(2)( a ), after “(by whatever name called)”, insert “or qualified domestic minimum top‑up tax (but disregarding any excluded top‑up tax),”; and ( n ) in section 50C(2)( b ), after “(by whatever name called)”, insert “(but disregarding any excluded top‑up tax or qualified domestic minimum top‑up tax),”.


document_id: memta-2024
provision_ref: s86
chapter: PART 9 - MISCELLANEOUS
section: 86
title: Related amendments to Inland Revenue Authority of Singapore Act 1992
content:
86. In the Inland Revenue Authority of Singapore Act 1992 — ( a ) in the Third Schedule, after item 10, insert — “ 11. Multinational Enterprise (Minimum Tax) Act 2024. ”; and ( b ) in the Fourth Schedule, in item 1, replace “and Part 9 of the Casino Control Act 2006” with “, Part 9 of the Casino Control Act 2006, and the Multinational Enterprise (Minimum Tax) Act 2024”.


document_id: meo-1891
provision_ref: s2
section: 2
title:
The Procureur in Singapore of La Soci&#233;t&#233; des Missions &#201;trang&#232;res to be a body corporate

content:
2. —(1) The said Nicolas Justin Couvreur and his successors for the time being in the office of Procureur at Singapore of “La Soci&#233;t&#233; des Missions &#201;trang&#232;res”, duly qualified as hereinafter provided, shall be a body corporate, hereinafter called the Corporation, and shall for the purposes of this Ordinance have the name of “The Procureur in Singapore of La Soci&#233;t&#233; des Missions &#201;trang&#232;res”, and by that name have perpetual succession, and shall and may have and use a corporate seal. (2) The said seal may from time to time be broken, changed, altered and made anew as the Corporation thinks fit. (3) The Corporation may acquire, purchase, take, hold and enjoy movable and immovable property of every description, and may sell, convey, assign, surrender and yield up, mortgage, demise, re‑assign, transfer or otherwise dispose of any movable and immovable property vested in the Corporation upon such terms as the Corporation thinks fit. (4) No person shall be deemed to be duly qualified as aforesaid unless and until he has first, with the approval of the Minister signified under his hand and seal, caused the power of attorney or other instrument constituting him such Procureur to be duly filed in the Registry of the Supreme Court at Singapore, pursuant to section 48 of the Conveyancing and Law of Property Act 1886, and unless and until a notification of such filing has appeared in the Gazette . (5) Such notification shall be sufficient evidence of the appointment, and that the person therein named is duly qualified as by this Ordinance is required.


document_id: meo-1891
provision_ref: s3
section: 3
title: Use of corporate seal
content:
3. —(1) No deed, document or other instrument, sealed with the seal of the Corporation, shall be deemed to be duly sealed unless such seal has been affixed in the presence of the Procureur duly qualified as aforesaid, or his attorney duly authorised by a power of attorney registered under section 48 of the Conveyancing and Law of Property Act 1886, and unless such deed, document or other instrument is signed by the Procureur or his attorney. (2) Such signing shall be sufficient evidence of the due sealing of such deed, document or other instrument.


document_id: mfia-1959
provision_ref: s2
section: 2
title: Constitution of body corporate
content:
2. —(1) The Minister for the time being charged with the responsibility for finance shall be a body corporate under the name of “Minister for Finance” (referred to in this Act as the Corporation). (2) The Corporation may sue and be sued in its name and shall have perpetual succession and a corporate seal, and that seal may from time to time be broken, changed, altered and made anew as to the Corporation seems fit and until a seal is provided under this section, a stamp bearing the inscription “Minister for Finance” may be used as the corporate seal.


document_id: mfia-1959
provision_ref: s3
section: 3
title: Powers
content:
3. The Corporation may acquire, purchase, take, hold and enjoy movable and immovable property of every description, and may convey, assign, surrender and yield up, mortgage, demise, reassign, transfer or otherwise dispose of, or deal with, any movable or immovable property vested in the Corporation upon such terms as to the Corporation seem fit.


document_id: mfia-1959
provision_ref: s4
section: 4
title: Execution of documents
content:
4. —(1) All deeds, documents or other instruments requiring the seal of the Corporation shall be sealed with the seal of the Corporation in the presence of the Minister for the time being charged with the responsibility for finance, and the Minister shall sign every such deed, document or other instrument to which the corporate seal is affixed, and such signing shall be sufficient evidence that the seal was duly and properly affixed and that the seal is the lawful seal of the Corporation. (2) Section 11 of the Registration of Deeds Act 1988 shall not apply to any instrument purporting to be executed under subsection (1).


document_id: mfia-1959
provision_ref: s5
section: 5
title: Vesting of property
content:
5. —(1) All property, movable and immovable, which immediately before 3 June 1959 was vested in the Chief Secretary, Colony of Singapore, under the provisions of the Chief Secretary Incorporation Ordinance (Cap. 54, 1955 Revised Edition) shall, on 3 June 1959 and without any conveyance, assignment or transfer whatever, vest in the Corporation for the like title, estate or interest and on the like tenure and for the like purposes as the same was vested or held immediately before 3 June 1959. (2) The President may, by order, vest in the Corporation any property, movable or immovable, which is for the time being vested in any public officer or authority, and upon the coming into operation of any such order, the property to which the order relates shall, without any conveyance, assignment or transfer whatever, vest in the Corporation for the like title, estate or interest and on the like tenure and for the like purposes as the same was vested or held immediately before the coming into operation of the order. (3) The President may, by order, vest in any public officer or authority any property, movable or immovable, for the time being vested in the Corporation and upon the coming into operation of any such order, the property to which the order relates shall, without any conveyance, assignment or transfer whatever vest in such officer or authority for the like title, estate or interest and on the like tenure and for the like purposes as the same was vested or held immediately before the coming into operation of the order.


document_id: mfia-1959
provision_ref: s6
section: 6
title: Vesting of rights and liabilities of Chief Secretary
content:
6. All rights and liabilities which were, immediately before 3 June 1959, vested in or imposed on the Chief Secretary, Colony of Singapore, by virtue of the Chief Secretary Incorporation Ordinance (Cap. 54, 1955 Revised Edition) or otherwise shall, on 3 June 1959, be vested in or imposed on the Corporation.


document_id: mfia-1959
provision_ref: s7
section: 7
title: Notification to be conclusive evidence
content:
7. A notification in the Gazette that a Minister has been charged with the responsibility for finance shall be conclusive evidence that the Minister has been so charged.


document_id: mfia-1959
provision_ref: s8
section: 8
title: Saving of rights of Government and others
content:
8. Nothing in this Act shall affect the rights of the Government or of any bodies politic or corporate or other persons except such as are mentioned in this Act and those claiming by, from or under them.


document_id: mhcta-2008
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “designated medical practitioner”, in relation to any psychiatric institution, means a medical practitioner who is working in the psychiatric institution and who is designated by name or office in writing by the Director‑General or such public officer as the Director‑General may appoint, for the purposes of this Act; [Act 11 of 2023 wef 01/05/2023] [ Deleted by Act 11 of 2023 wef 01/05/2023 ] “Director‑General” means the Director‑General of Health; [Act 11 of 2023 wef 01/05/2023] “medical practitioner” means any person who is registered as a medical practitioner under the Medical Registration Act 1997; “mental disorder” means any mental illness or any other disorder or disability of the mind, and “mentally disordered” is to be construed accordingly; “patient” means any person who has been detained or is receiving treatment in a psychiatric institution; “principal officer”, in relation to any psychiatric institution, means the chairperson, medical board of the hospital which has been designated as a psychiatric institution or a part of which has been designated as a psychiatric institution (as the case may be) and includes any acting chairperson of the medical board or any person acting in a similar capacity as chairperson, medical board, whether or not that person is known by such designation; “property” includes any thing in action and any interest in real or personal property; “psychiatric institution” means a psychiatric institution designated by the Minister under section 3; “psychiatrist” means any medical practitioner who is registered as a psychiatrist in the Register of Specialists under the Medical Registration Act 1997; “relative”, in relation to a person suffering or appearing to be suffering from mental disorder, means any of the following persons being, in the case of any of the persons mentioned in paragraphs ( b ) to ( i ), a person 18 years of age or older: ( a ) husband or wife, or reputed husband or wife who is living with the person or, if the person is for the time being an inpatient in a hospital, was so living when the person was last residing at liberty out of a hospital; ( b ) son or daughter; ( c ) father or mother; ( d ) brother or sister; ( e ) grandparent; ( f ) grandchild; ( g ) uncle or aunt; ( h ) nephew or niece; ( i ) any person with whom the person ordinarily resides or, if the person is for the time being an inpatient in a hospital, with whom the person was ordinarily residing when last at liberty out of a hospital; “treatment” includes observation, inpatient treatment, outpatient treatment and rehabilitation. (2) In sections 20, 28 and 29, “court” means the General Division of the High Court or a Family Court. [27/2014; 40/2019] (3) In deducing relationships for the purposes of this section, any relationship of the half-blood is to be treated as a relationship of the whole blood, an illegitimate child is to be treated as the legitimate child of his or her mother and reputed father, and an adopted child is to be treated as a child of the adopting parent.


document_id: mhcta-2008
provision_ref: s3
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 3
title: Designated psychiatric institutions
content:
3. The Minister may, by notification in the Gazette , designate any hospital or any part of a hospital to be a psychiatric institution for the detention or treatment of mentally disordered persons under this Act.


document_id: mhcta-2008
provision_ref: s4
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 4
title: Management of psychiatric institutions
content:
4. —(1) The management of every psychiatric institution and the care and custody of its patients are to be regulated according to such rules as may be made under this Act by the Minister. (2) The Minister must appoint for every psychiatric institution at least 12 visitors, 6 of whom must be medical practitioners.


document_id: mhcta-2008
provision_ref: s5
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 5
title: Inspection by visitors
content:
5. —(1) Two or more visitors, one of whom must be a medical practitioner, must — ( a ) at least once every 3 months, together inspect any part of any psychiatric institution of which they are visitors; ( b ) see and examine, as far as circumstances will permit, any patient in the psychiatric institution and the order for the admission of every patient admitted since the last visitation of the visitors; and ( c ) report to the Director‑General on such matters as they may consider proper in regard to the management and condition of the psychiatric institution and the patients therein. [Act 11 of 2023 wef 01/05/2023] (2) The Director‑General may direct one or more visitors to inspect any psychiatric institution and to report to the Director‑General on such matters as the Director‑General may consider proper in regard to the management and condition of the psychiatric institution and the patients therein. [Act 11 of 2023 wef 01/05/2023]


document_id: mhcta-2008
provision_ref: s6
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 6
title: Admission for treatment
content:
6. —(1) A person may be admitted to a psychiatric institution and there detained for treatment in accordance with the provisions of this Act for the period allowed by the provisions of this Act. (2) Nothing in this Act is to be construed as preventing a person who requires treatment for any mental disorder — ( a ) from being admitted to a psychiatric institution without any order or directive rendering the person liable to be detained at a psychiatric institution; or ( b ) from remaining in a psychiatric institution after the person has ceased to be so liable to be detained.


document_id: mhcta-2008
provision_ref: s7
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 7
title: Apprehension of mentally disordered person
content:
7. —(1) It is the duty of every police officer or special police officer to apprehend any person (“ P ”) where the police officer or special police officer believes that P may endanger P ’s or any other person’s life or personal safety, and P ’s conduct is reasonably suspected to be attributable to a mental disorder, and take P together with a report of the facts of the case without delay to — ( a ) any medical practitioner for an examination and the medical practitioner may thereafter act in accordance with section 9; or ( b ) any designated medical practitioner at a psychiatric institution and the designated medical practitioner may thereafter act in accordance with section 10. [15/2019] [Act 16 of 2024 wef 01/01/2025] (2) For the purposes of and without limiting subsection (1) — ( a ) a police officer’s or special police officer’s reasonable belief that P is endangering P ’s life or personal safety is sufficient basis for the police officer’s or special police officer’s reasonable suspicion that P ’s conduct is attributable to a mental disorder; [Act 16 of 2024 wef 01/01/2025] ( aa ) it is sufficient that the danger to life or personal safety is only reasonably likely to occur and need not be imminent, and actual harm is not required; and [Act 16 of 2024 wef 01/01/2025] ( b ) “special police officer” has the meaning given by section 2 of the Police Force Act 2004. [15/2019]


document_id: mhcta-2008
provision_ref: s8
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 8
title: Ill-treatment or neglect of mentally disordered person
content:
8. —(1) If it appears to a Magistrate on the report of a police officer or on the information of a person that any person supposed to be mentally disordered (“ P ”) is not under proper care and control or is ill‑treated or neglected by any relative or other person having the charge of P , the Magistrate may — ( a ) send for P and summon the relative or other person as has or ought to have the charge of P ; and ( b ) after due inquiry make an order for P to be sent to a designated medical practitioner at a psychiatric institution for treatment and the designated medical practitioner may thereafter act in accordance with section 10. (2) It is the duty of every police officer to report to a Magistrate every case of lack of proper care and control, ill‑treatment or neglect mentioned in subsection (1) which may come to the police officer’s knowledge. (3) Any police officer not below the rank of sergeant may visit any person supposed to be mentally disordered (“ P ”) in the care of any relative or other person having the charge of P for the purpose of ascertaining whether or not P is under proper care and control or is ill‑treated or neglected by any such relative or other person. (4) Any relative or other person mentioned in subsection (3) is legally bound to produce P for the inspection of the police officer and in the event the relative or other person refuses to do so shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $4,000.


document_id: mhcta-2008
provision_ref: s9
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 9
title: Mentally disordered person may be referred to psychiatric institution
content:
9. Where a medical practitioner has under his or her care a person believed to be mentally disordered or to require psychiatric treatment, the medical practitioner may send the person to a designated medical practitioner at a psychiatric institution for treatment and that designated medical practitioner may thereafter act in accordance with section 10.


document_id: mhcta-2008
provision_ref: s10
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 10
title: General provisions as to admission and detention for treatment
content:
10. —(1) A designated medical practitioner at a psychiatric institution who has examined any person who is suffering from a mental disorder and is of the opinion that that person should be treated, or continue to be treated, as an inpatient at the psychiatric institution may at any time sign an order in accordance with Form 1 in the Schedule — ( a ) for the admission of the person into the psychiatric institution for treatment; or ( b ) in the case of an inpatient, for the detention and further treatment of the person, and the person may be detained for a period of 72 hours commencing from the time the designated medical practitioner signed the order. (2) A patient who has been admitted for treatment or detained for further treatment under an order made under subsection (1) may be detained for a further period of one month commencing from the end of the period of 72 hours mentioned in that subsection if — ( a ) before the end of the period of 72 hours, the patient has been examined by another designated medical practitioner at the psychiatric institution and that designated medical practitioner is of the opinion that the patient requires further treatment at the psychiatric institution; and ( b ) the designated medical practitioner mentioned in paragraph ( a ) signs an order in accordance with Form 2 in the Schedule. (3) A patient who has been detained for further treatment under an order made under subsection (2) must not be detained for any further period at the psychiatric institution for treatment unless before the end of the period of one month mentioned in that subsection, the patient has been brought before 2 designated medical practitioners working at the psychiatric institution, one of whom must be a psychiatrist, who have examined the patient separately and who are both satisfied that the patient requires further treatment at the psychiatric institution. (4) Each of the designated medical practitioners mentioned in subsection (3) must sign an order in accordance with Form 3 in the Schedule. (5) Two orders signed in accordance with subsection (4) are sufficient authority for the detention of the patient to whom they refer for a period not exceeding 6 months commencing from the date of the order. (6) A person must not be detained at a psychiatric institution for treatment unless — ( a ) the person is suffering from a mental disorder which warrants the detention of the person in a psychiatric institution for treatment; and ( b ) it is necessary in the interests of the health or safety of the person or for the protection of other persons that the person should be so detained.


document_id: mhcta-2008
provision_ref: s11
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 11
title: Prohibition
content:
11. A medical practitioner who — ( a ) is the husband, wife, father, father‑in‑law, mother, mother‑in‑law, son, son‑in‑law, daughter, daughter‑in‑law, brother, brother‑in‑law, sister or sister‑in‑law of the patient; ( b ) stands in a fiduciary relationship to the patient; or ( c ) is treating the patient, must not sign any order under this Act.


document_id: mhcta-2008
provision_ref: s12
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 12
title: Discharge by principal officer or psychiatrist
content:
12. Subject to the provisions of any other written law, the principal officer or a psychiatrist of a psychiatric institution may by writing under his or her hand order the discharge of any patient from the institution.


document_id: mhcta-2008
provision_ref: s13
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 13
title: Visitors to apply for Magistrate’s order of detention
content:
13. —(1) It is the duty of the visitors of every psychiatric institution, upon being satisfied by the report of the principal officer of the institution and by personal inspection that any patient detained under section 10(3) should be further detained for care and treatment, to make an application in accordance with Form 4 in the Schedule to a Magistrate for an order of detention. (2) The Magistrate may on an application made under subsection (1), with or without further inquiry at his or her discretion, sign a detention order in accordance with Form 5 in the Schedule ordering the patient to be further detained in a psychiatric institution for care and treatment. (3) An order made under subsection (2) is sufficient authority for the further detention of the patient for a period not exceeding 12 months. (4) The visitors may, when making an application for an order of detention under this section, order by endorsement upon the detention order made under section 10(4) that the patient be detained until the order of detention has been received or until the Magistrate has made other order in the case. (5) Any endorsement under subsection (4) is sufficient authority for the detention of the patient during such period. (6) Where a patient has been detained at a psychiatric institution under an order made by a Magistrate under this section, the visitors of the psychiatric institution, upon being satisfied by the report of the principal officer of the institution and by personal inspection that the patient should be further detained at the institution for care and treatment, may make one or more further applications in accordance with Form 4 in the Schedule to a Magistrate for an order of detention. (7) Subsections (2) and (3) apply, with the necessary modifications, to any application made under subsection (6).


document_id: mhcta-2008
provision_ref: s14
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 14
title: Discharge by visitors
content:
14. Subject to the provisions of any other written law, 2 of the visitors of a psychiatric institution, of whom one must be a medical practitioner, may by writing under their hands order the discharge of any patient from the psychiatric institution.


document_id: mhcta-2008
provision_ref: s15
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 15
title: Temporary absence from psychiatric institution
content:
15. —(1) Two of the visitors of a psychiatric institution may, upon the written recommendation of the principal officer of the institution, permit a patient to be absent from that institution for as long as they think fit. (2) If before the end of the period of absence, a certificate of 2 designated medical practitioners working in the psychiatric institution that it is no longer necessary that the patient be detained in the institution for care and treatment is forwarded to the principal officer or the visitors of the institution, the patient is deemed to be discharged from the institution. (3) If the patient does not return to the psychiatric institution within 28 days of the end of the period of absence, and no certificate mentioned in subsection (2) has been received, the patient may be retaken as in the case of an escape. (4) The principal officer of a psychiatric institution may permit a patient of the institution to be absent from the institution for any period not exceeding 6 months, and if upon the end of the period of absence the patient does not return to the institution, the patient may be retaken as in the case of an escape. (5) Without limiting subsection (4), the principal officer of a psychiatric institution may, where it appears that a patient detained in the psychiatric institution requires treatment for an illness other than mental disorder, direct that the patient — ( a ) reside in and be kept in the custody of any other hospital for a period of time for the purpose of receiving the treatment; and ( b ) if it is necessary in the patient’s interests to do so, continue to receive treatment for mental disorder in that other hospital during that period.


document_id: mhcta-2008
provision_ref: s16
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 16
title: Removal of patient from one psychiatric institution to another
content:
16. —(1) The Director‑General or such public officer as the Director‑General may appoint, may by order in accordance with Form 6 in the Schedule order the removal of any patient from any psychiatric institution in Singapore to any other psychiatric institution in Singapore. [Act 11 of 2023 wef 01/05/2023] (2) An order under subsection (1) is sufficient authority for the removal of the patient and also for the patient’s reception into the psychiatric institution to which the patient is ordered to be removed.


document_id: mhcta-2008
provision_ref: s17
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 17
title: Removal of patient from Singapore
content:
17. —(1) Where a person who is not a citizen of Singapore or not domiciled in Singapore (“ P ”) is detained in a psychiatric institution under the provisions of this Act and it appears expedient that P should be removed to the country of which P is a national or in which P is domiciled, the Minister may, if the Minister is satisfied that — ( a ) P ’s removal is likely to be for P ’s benefit; and ( b ) proper arrangements have been made for P ’s removal and subsequent care and treatment, direct, by warrant, that P be delivered to the person named in the warrant for the purpose of removal to the country of which P is a national or in which P is domiciled, and the person or authority having the charge of P must obey the warrant. (2) A warrant under this section is sufficient authority for the master of any vessel or captain of any aircraft to receive and detain P on board the vessel or aircraft for the purpose of conveying P to P ’s destination.


document_id: mhcta-2008
provision_ref: s18
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 18
title: Contents of warrant
content:
18. Any warrant of removal made under section 17 must be addressed to the principal officer of the psychiatric institution in which the patient is at the time detained and must direct the principal officer to deliver up the patient to the person mentioned in the warrant at such place and in such manner as may be specified in that warrant for the purpose of the patient’s removal and the patient must be delivered up accordingly.


document_id: mhcta-2008
provision_ref: s19
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 19
title: Return to Singapore
content:
19. Any patient removed from Singapore under section 17 must not return to Singapore except by permission of the Minister.


document_id: mhcta-2008
provision_ref: s20
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 20
title: Application for order for payment of cost of maintenance
content:
20. —(1) If any patient detained in a psychiatric institution under the provisions of this Act has an estate applicable to his or her maintenance, or if any person legally bound to maintain the patient has the means to maintain the patient, the principal officer of the institution may apply to the court for an order for the payment of the cost of maintenance of the patient. (2) The court is to inquire into the matter in a summary way, and on being satisfied that the patient has an estate applicable to his or her maintenance, or that any person is legally bound to maintain and has the means of maintaining the patient, may make an order for the recovery of the cost of maintenance of the patient, together with the costs of the application, out of the estate or from the person. (3) An order made by a court under subsection (2) is to be enforced in the same manner and has the same force and effect and is subject to the same appeal as a judgment or order made by that court in a suit in respect of the property or person mentioned in that subsection.


document_id: mhcta-2008
provision_ref: s21
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 21
title: Saving of liability of relatives
content:
21. The liability of any relative or other person to maintain any mentally disordered person shall not be taken away or affected by any provision in this Act.


document_id: mhcta-2008
provision_ref: s22
chapter: PART 2 - ADMISSION AND DETENTION OF MENTALLY
section: 22
title: Offences against patients
content:
22. —(1) Any medical practitioner, nurse, attendant or other person employed by or rendering service in any psychiatric institution or hospital mentioned in section 15(5), who ill-treats any patient shall be guilty of an offence. (2) For the purposes of subsection (1), a person ill‑treats a patient if the person — ( a ) subjects the patient to physical or sexual abuse; ( b ) wilfully or unreasonably does, or causes the patient to do, any act which endangers or is likely to endanger the safety of the patient or which causes or is likely to cause the patient — (i) any unnecessary physical pain, suffering or injury; (ii) any emotional injury; or (iii) any injury to the patient’s health; or ( c ) wilfully or unreasonably neglects the patient in circumstances that are likely to endanger the safety of the patient or to cause the patient — (i) any unnecessary physical pain, suffering or injury; (ii) any emotional injury; or (iii) any injury to the patient’s health. (3) For the purpose of subsection (2)( c ), a person is deemed to have neglected the patient in circumstances likely to cause the patient unnecessary physical pain, suffering or injury or emotional injury or injury to the patient’s health if the person wilfully or unreasonably neglects to provide adequate food, clothing, medical aid or care for the patient. (4) A person may be convicted of an offence under subsection (1) — ( a ) even though any actual suffering or injury, or the likelihood of any suffering or injury, on the part of the patient was obviated by the action of another person; or ( b ) despite the death of the patient. (5) Any person who has sexual intercourse with a patient of a psychiatric institution, while in that institution, shall be guilty of an offence. (6) Consent is not a defence in any proceedings for an offence under subsection (5) if the accused knew or had reason to suspect that the person in respect of whom the offence was committed was a patient of the psychiatric institution. (7) Any person who is guilty of an offence — ( a ) under subsection (1) shall be liable on conviction — (i) in the case where death is caused to the patient, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 7 years or to both; or (ii) in any other case, to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 4 years or to both; or ( b ) under subsection (5) shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 10 years or to both.


document_id: mhcta-2008
provision_ref: s23
chapter: PART 3 - GENERAL PROVISIONS
section: 23
title: Construction of laws
content:
23. Where in any written law or other document any reference to a lunatic or to lunacy or to a lunatic asylum, an asylum or a psychiatric institution is contained, that reference, unless the context otherwise requires, is to be read as a reference to a mentally disordered person or a patient within the meaning of this Act, or to mental disorder, or to a psychiatric institution, respectively.


document_id: mhcta-2008
provision_ref: s24
chapter: PART 3 - GENERAL PROVISIONS
section: 24
title: Order or certificate
content:
24. Every order or certificate of a designated medical practitioner is evidence of the facts appearing in the order or certificate and of the judgment stated in the order or certificate to have been formed by the person certifying those facts, as if the matters appearing in the order or certificate had been verified on oath.


document_id: mhcta-2008
provision_ref: s25
chapter: PART 3 - GENERAL PROVISIONS
section: 25
title: Protection of person enforcing Act
content:
25. —(1) Where a person has — ( a ) made a request for the reception of any patient, or signed or carried out or done any act with a view to signing or carrying out any report, application, recommendation, or certificate purporting to be a report, application, recommendation or certificate under this Act; or ( b ) done anything under this Act, the person shall not be liable to any civil or criminal proceedings, whether on the ground of want of jurisdiction or on any other ground, unless the person has acted in bad faith or without reasonable care. (2) No proceedings, civil or criminal, shall be brought against any person in any court in respect of any such matter as is mentioned in subsection (1) without the permission of the court, and permission shall not be given unless the court is satisfied that there is substantial ground for the contention that the person, against whom it is sought to bring the proceedings, has acted in bad faith or without reasonable care. [Act 25 of 2021 wef 01/04/2022] (3) Notice of any application under subsection (2) must be given to the person against whom it is sought to bring the proceedings, and the person is entitled to be heard against the application.


document_id: mhcta-2008
provision_ref: s26
chapter: PART 3 - GENERAL PROVISIONS
section: 26
title: Penalty for improper reception or detention
content:
26. —(1) Subject to section 25, any person who — ( a ) otherwise than in accordance with the provisions of this Act receives or detains in a psychiatric institution a person who is or is alleged to be mentally disordered; or ( b ) for gain detains in any place that is not a psychiatric institution, 2 or more mentally disordered persons, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both. (2) A prosecution under this section must not be commenced except with the consent of the Public Prosecutor.


document_id: mhcta-2008
provision_ref: s27
chapter: PART 3 - GENERAL PROVISIONS
section: 27
title: Sum payable by Government to mentally disordered person
content:
27. Where any sum is payable in respect of pay, pension, gratuity or other similar allowance to any person by the Government, and the person to whom the sum is payable is found under the provisions of this Act to be mentally disordered, the Government may — ( a ) pay so much of that sum as it thinks fit to the person having charge of the mentally disordered person; and ( b ) pay the surplus (if any), or such part of the surplus as it thinks fit, for the maintenance of such members of the family of the mentally disordered person as are dependent on that person for maintenance.


document_id: mhcta-2008
provision_ref: s28
chapter: PART 3 - GENERAL PROVISIONS
section: 28
title: Order for payment of cost of maintenance
content:
28. —(1) Where any person (“ P ”) has been received into a psychiatric institution in accordance with section 249 or 252 of the Criminal Procedure Code 2010 or section 43 of the Prisons Act 1933, the court — ( a ) on the application of the principal officer of the psychiatric institution, may make an order for the payment of the cost of maintenance of P in the psychiatric institution; and ( b ) may direct that any sum of money payable under that order is to be recovered from the estate of the person, or of any person legally bound to maintain P . (2) If at any time it appears to the satisfaction of the court that P has no sufficient property and that no person legally bound to maintain P has sufficient means for the payment of the cost, the court is to so certify instead of making an order under that subsection for the payment of the cost. (3) An order under subsection (1) is to be enforced in the same manner and has the same force and effect and is subject to the same appeal as a judgment or order made by the court in a suit in respect of the property or person mentioned in that subsection.


document_id: mhcta-2008
provision_ref: s29
chapter: PART 3 - GENERAL PROVISIONS
section: 29
title: Mental Capacity Act 2008 matters
content:
29. Nothing contained in this Act is to be taken to interfere with the power of the court over any person found to be lacking capacity under the Mental Capacity Act 2008.


document_id: mhcta-2008
provision_ref: s30
chapter: PART 3 - GENERAL PROVISIONS
section: 30
title: Composition of offences
content:
30. —(1) The Director‑General or any public officer authorised by the Director‑General may compound any offence under this Act that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $2,000. [Act 11 of 2023 wef 01/05/2023] (2) On payment of the sum of money mentioned in subsection (1), no further proceedings are to be taken against that person in respect of the offence. (3) All sums collected under this section must be paid into the Consolidated Fund.


document_id: mhcta-2008
provision_ref: s32
chapter: PART 3 - GENERAL PROVISIONS
section: 32
title: Rules
content:
32. —(1) The Minister may make rules for carrying out the purposes and provisions of this Act. (2) Without limiting subsection (1), the Minister may make rules to prescribe — ( a ) the conditions and circumstances under which mechanical means of restraint or seclusion may be applied to patients; ( b ) the books and records to be kept in psychiatric institutions; and ( c ) anything which may be prescribed or is required to be prescribed under this Act. (3) The Minister may, in making any rules, provide that any contravention of any provision of the rules is an offence punishable with a fine not exceeding $5,000 or imprisonment for a term not exceeding 6 months or both.


document_id: mhcta-2008
provision_ref: s33
chapter: PART 3 - GENERAL PROVISIONS
section: 33
title: Saving
content:
33. All orders and applications made and things done under Parts II and III of the repealed Mental Disorders and Treatment Act (Cap. 178, 1985 Revised Edition) before 1 March 2010 in relation to a person of unsound mind are deemed to be made or done under this Act; and for this purpose, the provisions of this Act apply to and in relation to the person as if he or she is a mentally disordered person under this Act.


document_id: mia-1906
provision_ref: s1
section: 1
title: Marine insurance defined
content:
1. A contract of marine insurance is a contract whereby the insurer undertakes to indemnify the assured in manner and to the extent thereby agreed, against marine losses, that is to say, the losses incident to marine adventure.


document_id: mia-1906
provision_ref: s2
section: 2
title: Mixed sea and land risks
content:
2. —(1) A contract of marine insurance may, by its express terms, or by usage of trade, be extended so as to protect the assured against losses on inland waters or on any land risk which may be incidental to any sea voyage. (2) Where a ship in course of building, or the launch of a ship, or any adventure analogous to a marine adventure, is covered by a policy in the form of a marine policy, the provisions of this Act, in so far as applicable, shall apply thereto; but, except as by this section provided, nothing in this Act shall alter or affect any rule of law applicable to any contract of insurance other than a contract of marine insurance as by this Act defined.


document_id: mia-1906
provision_ref: s3
section: 3
title: Marine adventure and maritime perils defined
content:
3. —(1) Subject to the provisions of this Act, every lawful marine adventure may be the subject of a contract of marine insurance. (2) In particular there is a marine adventure where — ( a ) any ship goods or other movables are exposed to maritime perils, and such property is in this Act referred to as “insurable property”; ( b ) the earning or acquisition of any freight, passage money, commission, profit, or other pecuniary benefit, or the security for any advances, loan, or disbursements, is endangered by the exposure of insurable property to maritime perils; ( c ) any liability to a third party may be incurred by the owner of, or other person interested in or responsible for, insurable property, by reason of maritime perils. (3) “Maritime perils” means the perils consequent on, or incidental to, the navigation of the sea, that is to say, perils of the seas, fire, war perils, pirates, rovers, thieves, captures, seizures, restraints, and detainments of princes and peoples, jettisons, barratry, and any other perils, either of the like kind or which may be designated by the policy.


document_id: mia-1906
provision_ref: s4
section: 4
title: Avoidance of wagering or gaming contracts
content:
4. —(1) Every contract of marine insurance by way of gaming or wagering is void. (2) A contract of marine insurance is deemed to be a gaming or wagering contract — ( a ) where the assured has not an insurable interest as defined by this Act, and the contract is entered into with no expectation of acquiring such an interest; or ( b ) where the policy is made “interest or no interest”, or “without further proof of interest than the policy itself”, or “without benefit of salvage to the insurer”, or subject to any other like term: Provided that, where there is no possibility of salvage, a policy may be effected without benefit of salvage to the insurer.


document_id: mia-1906
provision_ref: s5
section: 5
title: Insurable interest defined
content:
5. —(1) Subject to the provisions of this Act, every person has an insurable interest who is interested in a marine adventure. (2) In particular a person is interested in a marine adventure where he stands in any legal or equitable relation to the adventure or to any insurable property at risk therein, in consequence of which he may benefit by the safety or due arrival of insurable property, or may be prejudiced by its loss, or by damage thereto, or by the detention thereof, or may incur liability in respect thereof.


document_id: mia-1906
provision_ref: s6
section: 6
title: When interest must attach
content:
6. —(1) The assured must be interested in the subject-matter insured at the time of the loss though he need not be interested when the insurance is effected: Provided that where the subject-matter is insured “lost or not lost”, the assured may recover although he may not have acquired his interest until after the loss, unless at the time of effecting the contract of insurance the assured was aware of the loss, and the insurer was not. (2) Where the assured has no interest at the time of the loss, he cannot acquire interest by any act or election after he is aware of the loss.


document_id: mia-1906
provision_ref: s7
section: 7
title: Defeasible or contingent interest
content:
7. —(1) A defeasible interest is insurable, as also is a contingent interest. (2) In particular, where the buyer of goods has insured them, he has an insurable interest, notwithstanding that he might, at his election, have rejected the goods, or have treated them as at the seller’s risk, by reason of the latter’s delay in making delivery or otherwise.


document_id: mia-1906
provision_ref: s9
section: 9
title: Re-insurance
content:
9. —(1) The insurer under a contract of marine insurance has an insurable interest in his risk, and may re-insure in respect of it. (2) Unless the policy otherwise provides, the original assured has no right or interest in respect of such re-insurance.


document_id: mia-1906
provision_ref: s10
section: 10
title: Bottomry
content:
10. The lender of money on bottomry or respondentia has an insurable interest in respect of the loan.


document_id: mia-1906
provision_ref: s11
section: 11
title: Master’s and seamen’s wages
content:
11. The master or any member of the crew of a ship has an insurable interest in respect of his wages.


document_id: mia-1906
provision_ref: s12
section: 12
title: Advance freight
content:
12. In the case of advance freight, the person advancing the freight has an insurable interest, in so far as such freight is not repayable in case of loss.


document_id: mia-1906
provision_ref: s14
section: 14
title: Quantum of interest
content:
14. —(1) Where the subject-matter insured is mortgaged, the mortgagor has an insurable interest in the full value thereof, and the mortgagee has an insurable interest in respect of any sum due or to become due under the mortgage. (2) A mortgagee, consignee or other person having an interest in the subject-matter insured may insure on behalf and for the benefit of other persons interested as well as for his own benefit. (3) The owner of insurable property has an insurable interest in respect of the full value thereof, notwithstanding that some third person may have agreed, or be liable, to indemnify him in case of loss.


document_id: mia-1906
provision_ref: s15
section: 15
title: Assignment of interest
content:
15. Where the assured assigns or otherwise parts with his interest in the subject-matter insured, he does not thereby transfer to the assignee his rights under the contract of insurance, unless there is an express or implied agreement with the assignee to that effect; but this section does not affect a transmission of interest by operation of law.


document_id: mia-1906
provision_ref: s16
section: 16
title: Measure of insurable value
content:
16. Subject to any express provision or valuation in the policy, the insurable value of the subject-matter insured must be ascertained as follows: ( a ) in insurance on ship, the insurable value is the value, at the commencement of the risk, of the ship, including her outfit, provisions and stores for the officers and crew, money advanced for seamen’s wages, and other disbursements (if any) incurred to make the ship fit for the voyage or adventure contemplated by the policy, plus the charges of insurance upon the whole: Provided that the insurable value, in the case of a steamship, includes also the machinery, boilers, and coals and engine stores if owned by the assured, and, in the case of a ship engaged in a special trade, the ordinary fittings requisite for that trade; ( b ) in insurance on freight, whether paid in advance or otherwise, the insurable value is the gross amount of the freight at the risk of the assured, plus the charges of insurance; ( c ) in insurance on goods or merchandise, the insurable value is the prime cost of the property insured, plus the expenses of and incidental to shipping and the charges of insurance upon the whole; ( d ) in insurance on any other subject-matter, the insurable value is the amount at the risk of the assured when the policy attaches, plus the charges of insurance.


document_id: mia-1906
provision_ref: s17
section: 17
title: Insurance is uberrimae fidei
content:
17. A contract of marine insurance is a contract based upon the utmost good faith, and, if the utmost good faith is not observed by either party, the contract may be avoided by the other party.


document_id: mia-1906
provision_ref: s18
section: 18
title: Disclosure by assured
content:
18. —(1) Subject to this section, the assured must disclose to the insurer, before the contract is concluded, every material circumstance which is known to the assured, and the assured is deemed to know every circumstance which, in the ordinary course of business, ought to be known by him; and if the assured fails to make such disclosure, the insurer may avoid the contract. (2) Every circumstance is material which would influence the judgment of a prudent insurer in fixing the premium or determining whether he will take the risk. (3) In the absence of inquiry, the following circumstances need not be disclosed: ( a ) any circumstance which diminishes the risk; ( b ) any circumstance which is known or presumed to be known to the insurer. The insurer is presumed to know matters of common notoriety or knowledge, and matters which an insurer in the ordinary course of his business, as such, ought to know; ( c ) any circumstance as to which information is waived by the insurer; ( d ) any circumstance which it is superfluous to disclose by reason of any express or implied warranty. (4) Whether any particular circumstance, which is not disclosed, be material or not is, in each case, a question of fact. (5) The term “circumstance” includes any communication made to, or information received by, the assured.


document_id: mia-1906
provision_ref: s19
section: 19
title: Disclosure by agent effecting insurance
content:
19. Subject to section 18 as to circumstances which need not be disclosed, where an insurance is effected for the assured by an agent, the agent must disclose to the insurer — ( a ) every material circumstance which is known to himself, and an agent to insure is deemed to know every circumstance which in the ordinary course of business ought to be known by, or to have been communicated to, him; and ( b ) every material circumstance which the assured is bound to disclose, unless it comes to his knowledge too late to communicate it to the agent.


document_id: mia-1906
provision_ref: s20
section: 20
title: Representations pending negotiation of contract
content:
20. —(1) Every material representation made by the assured or his agent to the insurer during the negotiations for the contract, and before the contract is concluded, must be true; and if it is untrue, the insurer may avoid the contract. (2) A representation is material which would influence the judgment of a prudent insurer in fixing the premium or determining whether he will take the risk. (3) A representation may be either a representation as to a matter of fact, or as to a matter of expectation or belief. (4) A representation as to a matter of fact is true, if it be substantially correct, that is to say, if the difference between what is represented and what is actually correct would not be considered material by a prudent insurer. (5) A representation as to a matter of expectation or belief is true if it be made in good faith. (6) A representation may be withdrawn or corrected before the contract is concluded. (7) Whether a particular representation be material or not is, in each case, a question of fact.


document_id: mia-1906
provision_ref: s21
section: 21
title: When contract deemed to be concluded
content:
21. A contract of marine insurance is deemed to be concluded when the proposal of the assured is accepted by the insurer, whether the policy be then issued or not; and, for the purpose of showing when the proposal was accepted, reference may be made to the slip or covering note or other customary memorandum of the contract.


document_id: mia-1906
provision_ref: s22
section: 22
title: Contract must be embodied in policy
content:
22. Subject to the provisions of any statute, a contract of marine insurance is inadmissible in evidence unless it is embodied in a marine policy in accordance with this Act. The policy may be executed and issued either at the time when the contract is concluded, or afterwards.


document_id: mia-1906
provision_ref: s23
section: 23
title: What policy must specify
content:
23. A marine policy must specify the name of the assured, or of some person who effects the insurance on his behalf.


document_id: mia-1906
provision_ref: s24
section: 24
title: Signature of insurer
content:
24. —(1) A marine policy must be signed by or on behalf of the insurer, except that in the case of a corporation the corporate seal may be sufficient, but nothing in this section shall be construed as requiring the subscription of a corporation to be under seal. (2) Where a policy is subscribed by or on behalf of 2 or more insurers, each subscription, unless the contrary be expressed, constitutes a distinct contract with the assured.


document_id: mia-1906
provision_ref: s25
section: 25
title: Voyage and time policies
content:
25. —(1) Where the contract is to insure the subject-matter “at and from”, or from one place to another or others, the policy is called a “voyage policy”, and where the contract is to insure the subject‑matter for a definite period of time the policy is called a “time policy”. (2) A contract for both voyage and time may be included in the same policy.


document_id: mia-1906
provision_ref: s26
section: 26
title: Designation of subject-matter
content:
26. —(1) The subject‑matter insured must be designated in a marine policy with reasonable certainty. (2) The nature and extent of the interest of the assured in the subject‑matter insured need not be specified in the policy. (3) Where the policy designates the subject‑matter insured in general terms, it shall be construed to apply to the interest intended by the assured to be covered. (4) In the application of this section, regard shall be had to any usage regulating the designation of the subject‑matter insured.


document_id: mia-1906
provision_ref: s27
section: 27
title: Valued policy
content:
27. —(1) A policy may be either valued or unvalued. (2) A valued policy is a policy which specifies the agreed value of the subject‑matter insured. (3) Subject to the provisions of this Act, and in the absence of fraud, the value fixed by the policy is, as between the insurer and assured, conclusive of the insurable value of the subject intended to be insured, whether the loss be total or partial. (4) Unless the policy otherwise provides, the value fixed by the policy is not conclusive for the purpose of determining whether there has been a constructive total loss.


document_id: mia-1906
provision_ref: s28
section: 28
title: Unvalued policy
content:
28. An unvalued policy is a policy which does not specify the value of the subject‑matter insured, but, subject to the limit of the sum insured, leaves the insurable value to be subsequently ascertained, in the manner hereinbefore specified.


document_id: mia-1906
provision_ref: s29
section: 29
title: Floating policy by ship or ships
content:
29. —(1) A floating policy is a policy which describes the insurance in general terms, and leaves the name of the ship or ships and other particulars to be defined by subsequent declaration. (2) The subsequent declaration or declarations may be made by indorsement on the policy or in other customary manner. (3) Unless the policy otherwise provides, the declarations must be made in the order of dispatch or shipment; they must, in the case of goods, comprise all consignments within the terms of the policy, and the value of the goods or other property must be honestly stated, but an omission or erroneous declaration may be rectified even after loss or arrival, provided the omission or declaration was made in good faith. (4) Unless the policy otherwise provides, where a declaration of value is not made until after notice of loss or arrival, the policy must be treated as an unvalued policy as regards the subject‑matter of that declaration.


document_id: mia-1906
provision_ref: s30
section: 30
title: Construction of terms in policy
content:
30. —(1) A policy may be in the form set out in the Schedule. (2) Subject to the provisions of this Act, and unless the context of the policy otherwise requires, the terms and expressions mentioned in the Schedule shall be construed as having the scope and meaning in the Schedule assigned to them.


document_id: mia-1906
provision_ref: s31
section: 31
title: Premium to be arranged
content:
31. —(1) Where an insurance is effected at a premium to be arranged, and no arrangement is made, a reasonable premium is payable. (2) Where an insurance is effected on the terms that an additional premium is to be arranged in a given event, and that event happens but no arrangement is made, then a reasonable additional premium is payable.


document_id: mia-1906
provision_ref: s32
section: 32
title: Double insurance
content:
32. —(1) Where 2 or more policies are effected by or on behalf of the assured on the same adventure and interest or any part thereof, and the sums insured exceed the indemnity allowed by this Act, the assured is said to be over‑insured by double insurance. (2) Where the assured is over‑insured by double insurance — ( a ) the assured, unless the policy otherwise provides, may claim payment from the insurers in such order as he may think fit, but he is not entitled to receive any sum in excess of the indemnity allowed by this Act; ( b ) where the policy under which the assured claims is a valued policy, he must give credit as against the valuation for any sum received by him under any other policy without regard to the actual value of the subject‑matter insured; ( c ) where the policy under which the assured claims is an unvalued policy, he must give credit, as against the full insurable value, for any sum received by him under any other policy; ( d ) where the assured receives any sum in excess of the indemnity allowed by this Act, he is deemed to hold such sum in trust for the insurers, according to their right of contribution among themselves.


document_id: mia-1906
provision_ref: s33
section: 33
title: Nature of warranty
content:
33. —(1) A warranty, in the following sections relating to warranties, means a promissory warranty, that is to say, a warranty by which the assured undertakes that some particular thing shall or shall not be done, or that some condition shall be fulfilled, or whereby he affirms or negatives the existence of a particular state of facts. (2) A warranty may be express or implied. (3) A warranty, as defined, is a condition which must be exactly complied with, whether it be material to the risk or not; and if it is not so complied with, then, subject to any express provision in the policy, the insurer is discharged from liability as from the date of the breach of warranty, but without prejudice to any liability incurred by him before that date.


document_id: mia-1906
provision_ref: s34
section: 34
title: When breach of warranty excused
content:
34. —(1) Non-compliance with a warranty is excused when, by reason of a change of circumstances, the warranty ceases to be applicable to the circumstances of the contract, or when compliance with the warranty is rendered unlawful by any subsequent law. (2) Where a warranty is broken, the assured cannot avail himself of the defence that the breach has been remedied, and the warranty complied with, before loss. (3) A breach of warranty may be waived by the insurer.


document_id: mia-1906
provision_ref: s35
section: 35
title: Express warranties
content:
35. —(1) An express warranty may be in any form of words from which the intention to warrant is to be inferred. (2) An express warranty must be included in, or written upon, the policy, or must be contained in some document incorporated by reference into the policy. (3) An express warranty does not exclude an implied warranty, unless it is inconsistent therewith.


document_id: mia-1906
provision_ref: s36
section: 36
title: Warranty of neutrality
content:
36. —(1) Where insurable property, whether ship or goods, is expressly warranted neutral, there is an implied condition that the property shall have a neutral character at the commencement of the risk, and that, so far as the assured can control the matter, its neutral character shall be preserved during the risk. (2) Where a ship is expressly warranted “neutral”, there is also an implied condition that, so far as the assured can control the matter, she shall be properly documented, that is to say, that she shall carry the necessary papers to establish her neutrality, and that she shall not falsify or suppress her papers, or use simulated papers; and if any loss occurs through breach of this condition, the insurer may avoid the contract.


document_id: mia-1906
provision_ref: s37
section: 37
title: No implied warranty of nationality
content:
37. There is no implied warranty as to the nationality of a ship, or that her nationality shall not be changed during the risk.


document_id: mia-1906
provision_ref: s38
section: 38
title: Warranty of good safety
content:
38. Where the subject-matter insured is warranted “well” or “in good safety” on a particular day, it is sufficient if it is safe at any time during that day.


document_id: mia-1906
provision_ref: s39
section: 39
title: Warranty of seaworthiness of ship
content:
39. —(1) In a voyage policy, there is an implied warranty that, at the commencement of the voyage, the ship shall be seaworthy for the purpose of the particular adventure insured. (2) Where the policy attaches while the ship is in port, there is also an implied warranty that she shall, at the commencement of the risk, be reasonably fit to encounter the ordinary perils of the port. (3) Where the policy relates to a voyage which is performed in different stages, during which the ship requires different kinds of or further preparation or equipment, there is an implied warranty that, at the commencement of each stage, the ship is seaworthy in respect of such preparation or equipment for the purposes of that stage. (4) A ship is deemed to be seaworthy when she is reasonably fit in all respects to encounter the ordinary perils of the seas of the adventure insured. (5) In a time policy, there is no implied warranty that the ship shall be seaworthy at any stage of the adventure, but where, with the privity of the assured, the ship is sent to sea in an unseaworthy state, the insurer is not liable for any loss attributable to unseaworthiness.


document_id: mia-1906
provision_ref: s40
section: 40
title: No implied warranty that goods are seaworthy
content:
40. —(1) In a policy on goods or other movables, there is no implied warranty that the goods or movables are seaworthy. (2) In a voyage policy on goods or other movables, there is an implied warranty that at the commencement of the voyage the ship is not only seaworthy as a ship, but also that she is reasonably fit to carry the goods or other movables to the destination contemplated by the policy.


document_id: mia-1906
provision_ref: s41
section: 41
title: Warranty of legality
content:
41. There is an implied warranty that the adventure insured is a lawful one, and that, so far as the assured can control the matter, the adventure shall be carried out in a lawful manner.


document_id: mia-1906
provision_ref: s42
section: 42
title: Implied condition as to commencement of risk
content:
42. —(l) Where the subject-matter is insured by a voyage policy “at and from” or “from” a particular place, it is not necessary that the ship should be at that place when the contract is concluded, but there is an implied condition that the adventure shall be commenced within a reasonable time, and that if the adventure be not so commenced the insurer may avoid the contract. (2) The implied condition may be negatived by showing that the delay was caused by circumstances known to the insurer before the contract was concluded, or by showing that he waived the condition.


document_id: mia-1906
provision_ref: s43
section: 43
title: Alteration of port of departure
content:
43. Where the place of departure is specified by the policy, and the ship instead of sailing from that place sails from any other place, the risk does not attach.


document_id: mia-1906
provision_ref: s44
section: 44
title: Sailing for different destination
content:
44. Where the destination is specified in the policy, and the ship, instead of sailing for that destination, sails for any other destination, the risk does not attach.


document_id: mia-1906
provision_ref: s45
section: 45
title: Change of voyage
content:
45. —(1) Where, after the commencement of the risk, the destination of the ship is voluntarily changed from the destination contemplated by the policy, there is said to be a change of voyage. (2) Unless the policy otherwise provides, where there is a change of voyage, the insurer is discharged from liability as from the time of change, that is to say, as from the time when the determination to change it is manifested; and it is immaterial that the ship may not in fact have left the course of voyage contemplated by the policy when the loss occurs.


document_id: mia-1906
provision_ref: s46
section: 46
title: Deviation
content:
46. —(1) Where a ship, without lawful excuse, deviates from the voyage contemplated by the policy, the insurer is discharged from liability as from the time of deviation, and it is immaterial that the ship may have regained her route before any loss occurs. (2) There is a deviation from the voyage contemplated by the policy — ( a ) where the course of the voyage is specifically designated by the policy, and that course is departed from; or ( b ) where the course of the voyage is not specifically designated by the policy, but the usual and customary course is departed from. (3) The intention to deviate is immaterial; there must be a deviation in fact to discharge the insurer from his liability under the contract.


document_id: mia-1906
provision_ref: s47
section: 47
title: Several ports of discharge
content:
47. —(1) Where several ports of discharge are specified by the policy, the ship may proceed to all or any of them, but, in the absence of any usage or sufficient cause to the contrary, she must proceed to them, or such of them as she goes to, in the order designated by the policy; and if she does not there is a deviation. (2) Where the policy is to “ports of discharge”, within a given area, which are not named, the ship must, in the absence of any usage or sufficient cause to the contrary, proceed to them, or such of them as she goes to, in their geographical order, and if she does not there is a deviation.


document_id: mia-1906
provision_ref: s48
section: 48
title: Delay in voyage
content:
48. In the case of a voyage policy, the adventure insured must be prosecuted throughout its course with reasonable dispatch, and, if without lawful excuse it is not so prosecuted, the insurer is discharged from liability as from the time when the delay became unreasonable.


document_id: mia-1906
provision_ref: s49
section: 49
title: Excuses for deviation or delay
content:
49. —(1) Deviation or delay in prosecuting the voyage contemplated by the policy is excused — ( a ) where authorised by any special term in the policy; ( b ) where caused by circumstances beyond the control of the master and his employer; ( c ) where reasonably necessary in order to comply with an express or implied warranty; ( d ) where reasonably necessary for the safety of the ship or subject-matter insured; ( e ) for the purpose of saving human life, or aiding a ship in distress where human life may be in danger; ( f ) where reasonably necessary for the purpose of obtaining medical or surgical aid for any person on board the ship; or ( g ) where caused by the barratrous conduct of the master or crew, if barratry be one of the perils insured against. (2) When the cause excusing the deviation or delay ceases to operate, the ship must resume her course, and prosecute her voyage, with reasonable dispatch.


document_id: mia-1906
provision_ref: s50
section: 50
title: When and how policy is assignable
content:
50. —(1) A marine policy is assignable unless it contains terms expressly prohibiting assignment; and it may be assigned either before or after loss. (2) Where a marine policy has been assigned so as to pass the beneficial interest in such policy, the assignee of the policy is entitled to sue thereon in his own name; and the defendant is entitled to make any defence arising out of the contract which he would have been entitled to make if the action had been brought in the name of the person by or on behalf of whom the policy was effected. (3) A marine policy may be assigned by indorsement thereon or in other customary manner.


document_id: mia-1906
provision_ref: s51
section: 51
title: Assured who has no interest cannot assign
content:
51. Where the assured has parted with or lost his interest in the subject-matter insured, and has not, before or at the time of doing so, expressly or impliedly agreed to assign the policy, any subsequent assignment of the policy is inoperative: Provided that nothing in this section affects the assignment of a policy after loss.


document_id: mia-1906
provision_ref: s52
section: 52
title: When premium payable
content:
52. Unless otherwise agreed, the duty of the assured or his agent to pay the premium, and the duty of the insurer to issue the policy to the assured or his agent, are concurrent conditions, and the insurer is not bound to issue the policy until payment or tender of the premium.


document_id: mia-1906
provision_ref: s53
section: 53
title: Policy effected through broker
content:
53. —(1) Unless otherwise agreed, where a marine policy is effected on behalf of the assured by a broker, the broker is directly responsible to the insurer for the premium, and the insurer is directly responsible to the assured for the amount which may be payable in respect of losses, or in respect of returnable premium. (2) Unless otherwise agreed, the broker has, as against the assured, a lien upon the policy for the amount of the premium and his charges in respect of effecting the policy; and, where he has dealt with the person who employs him as a principal, he has also a lien on the policy in respect of any balance on any insurance account which may be due to him from such person, unless when the debt was incurred he had reason to believe that such person was only an agent.


document_id: mia-1906
provision_ref: s54
section: 54
title: Effect of receipt on policy
content:
54. Where a marine policy effected on behalf of the assured by a broker acknowledges the receipt of the premium, such acknowledgment is, in the absence of fraud, conclusive as between the insurer and the assured, but not as between the insurer and broker.


document_id: mia-1906
provision_ref: s55
section: 55
title: Included and excluded losses
content:
55. —(1) Subject to the provisions of this Act, and unless the policy otherwise provides, the insurer is liable for any loss proximately caused by a peril insured against, but, subject as aforesaid, he is not liable for any loss which is not proximately caused by a peril insured against. (2) In particular — ( a ) the insurer is not liable for any loss attributable to the wilful misconduct of the assured, but, unless the policy otherwise provides, he is liable for any loss proximately caused by a peril insured against, even though the loss would not have happened but for the misconduct or negligence of the master or crew; ( b ) unless the policy otherwise provides, the insurer on ship or goods is not liable for any loss proximately caused by delay, although the delay be caused by a peril insured against; ( c ) unless the policy otherwise provides, the insurer is not liable for ordinary wear and tear, ordinary leakage and breakage, inherent vice, or nature of the subject-matter insured, or for any loss proximately caused by rats or vermin, or for any injury to machinery not proximately caused by maritime perils.


document_id: mia-1906
provision_ref: s56
section: 56
title: Partial and total loss
content:
56. —(1) A loss may be either total or partial, and any loss other than a total loss, as hereinafter defined, is a partial loss. (2) A total loss may be either an actual total loss or a constructive total loss. (3) Unless a different intention appears from the terms of the policy, an insurance against total loss includes a constructive, as well as an actual, total loss. (4) Where the assured brings an action for a total loss and the evidence proves only a partial loss, he may, unless the policy otherwise provides, recover for a partial loss. (5) Where goods reach their destination in specie, but by reason of obliteration of marks, or otherwise, they are incapable of identification, the loss, if any, is partial, and not total.


document_id: mia-1906
provision_ref: s57
section: 57
title: Actual total loss
content:
57. —(1) Where the subject-matter insured is destroyed, or so damaged as to cease to be a thing of the kind insured, or where the assured is irretrievably deprived thereof, there is an actual total loss. (2) In the case of an actual loss, no notice of abandonment need be given.


document_id: mia-1906
provision_ref: s58
section: 58
title: Missing ship
content:
58. Where the ship concerned in the adventure is missing, and after the lapse of a reasonable time no news of her has been received, an actual total loss may be presumed.


document_id: mia-1906
provision_ref: s59
section: 59
title: Effect of transhipment, etc.
content:
59. Where, by a peril insured against, the voyage is interrupted at an intermediate port or place, under such circumstances as, apart from any special stipulation in the contract of affreightment, to justify the master in landing and re-shipping the goods or other movables, or in transhipping them, and sending them on to their destination, the liability of the insurer continues, notwithstanding the landing or transhipment.


document_id: mia-1906
provision_ref: s60
section: 60
title: Constructive total loss defined
content:
60. —(1) Subject to any express provision in the policy, there is a constructive total loss where the subject-matter insured is reasonably abandoned on account of its actual total loss appearing to be unavoidable, or because it could not be preserved from actual total loss without an expenditure which would exceed its value when the expenditure had been incurred. (2) In particular, there is a constructive total loss — ( a ) where the assured is deprived of the possession of his ship or goods by a peril insured against, and — (i) it is unlikely that he can recover the ship or goods, as the case may be; or (ii) the cost of recovering the ship or goods, as the case may be, would exceed their value when recovered; ( b ) in the case of damage to a ship, where she is so damaged by a peril insured against that the cost of repairing the damage would exceed the value of the ship when repaired: Provided that in estimating the cost of repairs, no deduction is to be made in respect of general average contributions to those repairs payable by other interests, but account is to be taken of the expense of future salvage operations and of any future general average contributions to which the ship would be liable if repaired; or ( c ) in the case of damage to goods, where the cost of repairing the damage and forwarding the goods to their destination would exceed their value on arrival.


document_id: mia-1906
provision_ref: s61
section: 61
title: Effect of constructive total loss
content:
61. Where there is a constructive total loss, the assured may either treat the loss as a partial loss, or abandon the subject‑matter insured to the insurer and treat the loss as if it were an actual total loss.


document_id: mia-1906
provision_ref: s62
section: 62
title: Notice of abandonment
content:
62. —(1) Subject to this section, where the assured elects to abandon the subject‑matter insured to the insurer, he must give notice of abandonment; and if he fails to do so, the loss can only be treated as a partial loss. (2) Notice of abandonment may be given in writing, or by word of mouth, or partly in writing and partly by word of mouth, and may be given in any terms which indicate the intention of the assured to abandon his insured interest in the subject‑matter insured unconditionally to the insurer. (3) Notice of abandonment must be given with reasonable diligence after the receipt of reliable information of the loss, but where the information is of a doubtful character, the assured is entitled to a reasonable time to make inquiry. (4) Where notice of abandonment is properly given, the rights of the assured are not prejudiced by the fact that the insurer refuses to accept the abandonment. (5) The acceptance of an abandonment may be either express or implied from the conduct of the insurer; but the mere silence of the insurer after notice is not an acceptance. (6) Where notice of abandonment is accepted, the abandonment is irrevocable, and the acceptance of the notice conclusively admits liability for the loss and the sufficiency of the notice. (7) Notice of abandonment is unnecessary where, at the time when the assured receives information of the loss, there would be no possibility of benefit to the insurer if notice were given to him. (8) Notice of abandonment may be waived by the insurer. (9) Where an insurer has re-insured his risk, no notice of abandonment need be given by him.


