§ 26 — Power to obtain information

26.—(1) The Commissioner or an enforcement official may 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, any document or information which —(a)

relates to any taxable gambling undertaking, taxable gaming revenue or any other matter which the Commissioner or enforcement official considers necessary for an enforcement purpose; and

(b)

is —(i)

within the knowledge of that person; or

(ii)

in the custody or under the control of that person.

(2) Without limiting subsection (1), the Commissioner or an enforcement official may require —(a)

any individual who is or was an officer, employee or agent of a taxable person; or

(b)

any other individual in Singapore whom the Commissioner or enforcement official (as the case may be) has reason to believe to be acquainted with any facts or circumstances relevant to an enforcement purpose,

to attend before the Commissioner or enforcement official to answer any question (to the best of that individual’s knowledge, information and belief) and to provide any document or information.

(3) The power under subsection (1) or (2) or section 25(2)(g) to require a person or an individual to provide any document or information includes the power —(a)

to require that person, or any individual who is or was an officer or agent or a representative of the person, to provide an explanation of the document or information;

(b)

if the document or information is not provided, to require that person or individual to state, to the best of the knowledge and belief of that person or individual (as the case may be), where it is;

(c)

if the document or information is recorded otherwise than in legible form, to require the document or information to be made available to the Commissioner or an enforcement official in legible form; and

(d)

if the document or information is stored in a computer or other electronic device, and the person or individual is reasonably suspected to have knowledge of or access to any username, password or other authentication information required to gain access to the document or information, to require the person or individual to provide assistance (not limited to providing any username, password or other authentication information) to gain access to the computer or electronic device and the document or information therein.

(4) The power under subsection (2) or section 25(2)(g) to require an individual to answer a question includes the power to require the individual to answer the question immediately or at such place and time specified in writing.

(5) Any statement made by any individual in answer to a question under subsection (4) must —(a)

be reduced to writing;

(b)

be read over to the individual;

(c)

if the individual does not understand English, be interpreted in a language that the individual understands; and

(d)

after correction (if necessary) be signed by that individual.

(6) The IRAS or Commissioner or an enforcement official is entitled without payment to keep any document or information, or any copy or extract thereof, provided to the Commissioner or an enforcement official under subsection (1).

—(1) The Commissioner or an enforcement official may 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, any document or information which —(a)

relates to any taxable gambling undertaking, taxable gaming revenue or any other matter which the Commissioner or enforcement official considers necessary for an enforcement purpose; and

(b)

is —(i)

within the knowledge of that person; or

(ii)

in the custody or under the control of that person.

(2) Without limiting subsection (1), the Commissioner or an enforcement official may require —(a)

any individual who is or was an officer, employee or agent of a taxable person; or

(b)

any other individual in Singapore whom the Commissioner or enforcement official (as the case may be) has reason to believe to be acquainted with any facts or circumstances relevant to an enforcement purpose,

to attend before the Commissioner or enforcement official to answer any question (to the best of that individual’s knowledge, information and belief) and to provide any document or information.

(3) The power under subsection (1) or (2) or section 25(2)(g) to require a person or an individual to provide any document or information includes the power —(a)

to require that person, or any individual who is or was an officer or agent or a representative of the person, to provide an explanation of the document or information;

(b)

if the document or information is not provided, to require that person or individual to state, to the best of the knowledge and belief of that person or individual (as the case may be), where it is;

(c)

if the document or information is recorded otherwise than in legible form, to require the document or information to be made available to the Commissioner or an enforcement official in legible form; and

(d)

if the document or information is stored in a computer or other electronic device, and the person or individual is reasonably suspected to have knowledge of or access to any username, password or other authentication information required to gain access to the document or information, to require the person or individual to provide assistance (not limited to providing any username, password or other authentication information) to gain access to the computer or electronic device and the document or information therein.

(4) The power under subsection (2) or section 25(2)(g) to require an individual to answer a question includes the power to require the individual to answer the question immediately or at such place and time specified in writing.

(5) Any statement made by any individual in answer to a question under subsection (4) must —(a)

be reduced to writing;

(b)

be read over to the individual;

(c)

if the individual does not understand English, be interpreted in a language that the individual understands; and

(d)

after correction (if necessary) be signed by that individual.

(6) The IRAS or Commissioner or an enforcement official is entitled without payment to keep any document or information, or any copy or extract thereof, provided to the Commissioner or an enforcement official under subsection (1).