§ 61A — Service of demand notes

61A.—(1) A demand note may be served as described in this section.(2) A demand note may be served on a person —(a)

by giving it to the person personally;

(b)

by sending it by prepaid registered post to the address specified by the person generally for the service of documents permitted or required by or under this Act to be served, or specifically for the service of demand notes;

(c)

if no address mentioned in paragraph (b) is so specified, by sending it by prepaid registered post to —(i)

the person’s residential address;

(ii)

the person’s business address; or

(iii)

any correspondence address provided by the person —(A)

in relation to the administration of this Act; or

(B)

in accordance with regulations made under section 64;

(d)

by leaving it at the person’s residential address with an adult person apparently resident there, or at the person’s business address with an adult person apparently employed there;

(e)

by affixing a copy of the demand note in a conspicuous place at the person’s residential address or business address;

(f)

by sending it by fax to the fax number given by the person generally for the service of documents permitted or required by or under this Act to be served, or specifically for the service of demand notes; or

(g)

by sending it by email in any manner provided in subsection (3).

(3) For the purposes of subsection (2)(g), a demand note may be served on a person (A) —(a)

by sending it by email to the last email address given by A to the recovery body as the email address for the service of demand notes under this Act, if A has given prior written consent to service in this manner; or

(b)

by sending it by email to an email address of A, if —(i)

the recovery body sends A an email at that email address;

(ii)

the email contains a prominent notice stating —(A)

that if A sends any reply to the recovery body from that email address, A is treated as consenting to service of any demand note on A by sending it by email to that email address; and

(B)

that A may, at any time, give the recovery body a notice in writing —(BA)

refusing service of any demand note on A by email at that email address; and

(BB)

specifying a valid address or valid email address at which A may be served with a demand note;

(iii)

A sends a reply to the recovery body from that email address and does not give the recovery body the notice mentioned in sub-paragraph (ii)(B) in that reply; and

(iv)

in the period between the date A sends the reply and the date immediately before the day the demand note is served (both dates inclusive), A does not give the recovery body the notice mentioned in sub-paragraph (ii)(B).

(4) Service of a demand note on a person under this section takes effect —(a)

if the demand note is sent by fax and a notification of successful transmission is received, on the day of transmission;

(b)

if the demand note is sent by email, at the time that the email becomes capable of being retrieved by the person; and

(c)

if the demand note is sent by prepaid registered post, 2 days after the day the demand note was posted (even if it is returned undelivered).

(5) In addition, the Minister may by regulations made under section 64 prescribe, in relation to an electronic service of a recovery body, that despite anything in the relevant written law, the provisions of the relevant written law (so far as relevant) apply in relation to the service by the recovery body of a demand note under this Act using the electronic service as they apply to the service of documents permitted or required to be served using the electronic service under the relevant written law, with any exceptions, modifications and adaptations that may be prescribed.

(6) Service of a demand note in accordance with any relevant written law as applied by regulations made for the purpose of subsection (5) takes effect at the time when an electronic record of it enters the person’s account with the electronic service.

(7) This section does not affect the service of a demand note in accordance with any other written law or in any manner agreed by the person to be served.

(8) In this section —“business address” and “residential address” have the meanings given by section 61(8);

“demand note” means a demand note mentioned in section 23(2);

“electronic service”, in relation to a recovery body, means —(a)

if the recovery body is the Board — the electronic service platform provided under section 74(1) of the CPF Act, if prescribed as an electronic service for the purposes of this section;

(b)

if the recovery body is IRAS — the system established under section 29(1) of the Inland Revenue Authority of Singapore Act 1992, if prescribed as an electronic service for the purposes of this section; and

(c)

if the recovery body is any other public authority appointed as a recovery body under section 30 — any system established under any written law that enables the public authority to serve any document, if prescribed as an electronic service for the purposes of this section;

“relevant written law”, in relation to an electronic service, means —(a)

if the electronic service is the electronic service platform provided under section 74(1) of the CPF Act — the CPF Act and any subsidiary legislation mentioned in section 74(4) or (5) of that Act;

(b)

if the electronic service is the system established under section 29(1) of the Inland Revenue Authority of Singapore Act 1992 — any provision or subsidiary legislation mentioned in paragraph (a) or (c) of the definition of “relevant tax legislation” (for any document or information permitted or required by or under such legislation to be served or given) in section 29(7) of that Act; and

(c)

in any other case —(i)

the written law under which the electronic service is established; and

(ii)

any written law that provides for the procedure for the use of the electronic service, the circumstances in which a document may be served through the electronic service, and the manner in which a person who has been served a document through the electronic service is to be notified of such service.

[Act 18 of 2025 wef 01/01/2026]

—(1) A demand note may be served as described in this section.

(2) A demand note may be served on a person —(a)

by giving it to the person personally;

(b)

by sending it by prepaid registered post to the address specified by the person generally for the service of documents permitted or required by or under this Act to be served, or specifically for the service of demand notes;

(c)

if no address mentioned in paragraph (b) is so specified, by sending it by prepaid registered post to —(i)

the person’s residential address;

(ii)

the person’s business address; or

(iii)

any correspondence address provided by the person —(A)

in relation to the administration of this Act; or

(B)

in accordance with regulations made under section 64;

(d)

by leaving it at the person’s residential address with an adult person apparently resident there, or at the person’s business address with an adult person apparently employed there;

(e)

by affixing a copy of the demand note in a conspicuous place at the person’s residential address or business address;

(f)

by sending it by fax to the fax number given by the person generally for the service of documents permitted or required by or under this Act to be served, or specifically for the service of demand notes; or

(g)

by sending it by email in any manner provided in subsection (3).

(3) For the purposes of subsection (2)(g), a demand note may be served on a person (A) —(a)

by sending it by email to the last email address given by A to the recovery body as the email address for the service of demand notes under this Act, if A has given prior written consent to service in this manner; or

(b)

by sending it by email to an email address of A, if —(i)

the recovery body sends A an email at that email address;

(ii)

the email contains a prominent notice stating —(A)

that if A sends any reply to the recovery body from that email address, A is treated as consenting to service of any demand note on A by sending it by email to that email address; and

(B)

that A may, at any time, give the recovery body a notice in writing —(BA)

refusing service of any demand note on A by email at that email address; and

(BB)

specifying a valid address or valid email address at which A may be served with a demand note;

(iii)

A sends a reply to the recovery body from that email address and does not give the recovery body the notice mentioned in sub-paragraph (ii)(B) in that reply; and

(iv)

in the period between the date A sends the reply and the date immediately before the day the demand note is served (both dates inclusive), A does not give the recovery body the notice mentioned in sub-paragraph (ii)(B).

(4) Service of a demand note on a person under this section takes effect —(a)

if the demand note is sent by fax and a notification of successful transmission is received, on the day of transmission;

(b)

if the demand note is sent by email, at the time that the email becomes capable of being retrieved by the person; and

(c)

if the demand note is sent by prepaid registered post, 2 days after the day the demand note was posted (even if it is returned undelivered).

(5) In addition, the Minister may by regulations made under section 64 prescribe, in relation to an electronic service of a recovery body, that despite anything in the relevant written law, the provisions of the relevant written law (so far as relevant) apply in relation to the service by the recovery body of a demand note under this Act using the electronic service as they apply to the service of documents permitted or required to be served using the electronic service under the relevant written law, with any exceptions, modifications and adaptations that may be prescribed.

(6) Service of a demand note in accordance with any relevant written law as applied by regulations made for the purpose of subsection (5) takes effect at the time when an electronic record of it enters the person’s account with the electronic service.

(7) This section does not affect the service of a demand note in accordance with any other written law or in any manner agreed by the person to be served.

(8) In this section —“business address” and “residential address” have the meanings given by section 61(8);

“demand note” means a demand note mentioned in section 23(2);

“electronic service”, in relation to a recovery body, means —(a)

if the recovery body is the Board — the electronic service platform provided under section 74(1) of the CPF Act, if prescribed as an electronic service for the purposes of this section;

(b)

if the recovery body is IRAS — the system established under section 29(1) of the Inland Revenue Authority of Singapore Act 1992, if prescribed as an electronic service for the purposes of this section; and

(c)

if the recovery body is any other public authority appointed as a recovery body under section 30 — any system established under any written law that enables the public authority to serve any document, if prescribed as an electronic service for the purposes of this section;

“relevant written law”, in relation to an electronic service, means —(a)

if the electronic service is the electronic service platform provided under section 74(1) of the CPF Act — the CPF Act and any subsidiary legislation mentioned in section 74(4) or (5) of that Act;

(b)

if the electronic service is the system established under section 29(1) of the Inland Revenue Authority of Singapore Act 1992 — any provision or subsidiary legislation mentioned in paragraph (a) or (c) of the definition of “relevant tax legislation” (for any document or information permitted or required by or under such legislation to be served or given) in section 29(7) of that Act; and

(c)

in any other case —(i)

the written law under which the electronic service is established; and

(ii)

any written law that provides for the procedure for the use of the electronic service, the circumstances in which a document may be served through the electronic service, and the manner in which a person who has been served a document through the electronic service is to be notified of such service.