§ 48 — Consequential amendments to Inland Revenue Authority of Singapore Act

48.—(1) Section 6(1) of the Inland Revenue Authority of Singapore Act is amended by deleting the words “betting and sweepstake duties, private lotteries duty” in paragraph (a) and substituting the words “gambling duties”.(2) The Inland Revenue Authority of Singapore Act is amended by inserting, immediately after section 28, the following section:“Electronic service system

29.—(1) The Authority may establish a system providing for the electronic service —(a)

by a person (or an electronic service agent on behalf of such a person) on the Authority or an officer of the Authority administering any relevant tax legislation; or

(b)

by the Authority, or an officer of the Authority administering any relevant tax legislation, on a person or an electronic service agent on behalf of such a person,

of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation to be served or given.

(2) Regulations may be made under section 31 regarding the administration and use of the system provided under this section, including —(a)

the assignment of authentication codes and accounts to users of the service;

(b)

the circumstances under which authentication codes and accounts of users may be cancelled or suspended;

(c)

the registration of electronic service agents of account holders, including the qualifications to be registered as electronic service agents, and the cancellation and suspension of such registration;

(d)

the manner in which an electronic service agent may be authorised by a person to give or serve on behalf of that person through the electronic service an application, a return, notice or other document;

(e)

the inspection by the Authority (or any person authorised in writing by the Authority) of records and accounts kept by electronic service agents relating to the use of the system;

(f)

the procedure for the proper use of the system, including the procedure in circumstances where there is a breakdown of the system or an interruption in any electronic service using the system;

(g)

the procedure for the correcting of any return, estimate, statement, document or information that is electronically served using the system; and

(h)

the fees for —(i)

the use of the system;

(ii)

the assignment of an authentication code or account to use the system, and the cancellation or suspension of such a code or an account on request;

(iii)

the registration of electronic service agents; and

(iv)

corrections mentioned in paragraph (g).

(3) Where an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation is served electronically using the system provided under subsection (1), the following have effect despite any Act to the contrary:(a)

the application, return, notice or document is deemed for the purposes of that legislation to be served on or given to the recipient at the time when the electronic record of the application, return, notice or document (as the case may be) enters the recipient’s account with the electronic service;

(b)

where the electronic service is done by an electronic service agent on behalf of any person (called in this section the principal) —(i)

the application, return, notice or document is deemed to be served or given with the authority of that person; and

(ii)

the principal is to be treated to be cognizant of all matters in the application, return, notice or document,

unless that principal has, before the electronic service is done, informed the Chief Executive in the prescribed manner that the principal has revoked the authority of the electronic service agent for the serving of the application, return, notice or document in question;

(c)

where the electronic service of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation, is done using the authentication code assigned to a person before that person applies to cancel the authentication code —(i)

the application, return, notice or document is, for the purposes of that legislation, presumed to have been served or given by that person unless the person adduces evidence to the contrary; and

(ii)

if that person alleges that he or she did not serve or give the application, return, notice or document, the burden lies on the person to adduce evidence of that fact.

(4) Despite any other Act, an electronic record of an application, a return, notice or document which is permitted or required by or under any relevant tax legislation that was electronically served using the system provided under subsection (1), or any copy or print‑out of that electronic record, is, in any proceedings under that legislation, admissible as evidence of the facts stated or contained therein if that electronic record, copy or print‑out —(a)

is certified by the Chief Executive (or an officer of the Authority he or she designates) to contain all or any information filed, submitted or served through the electronic service in accordance with this section; or

(b)

is duly authenticated in the manner specified in subsection (6) or is otherwise authenticated in the manner provided in the Evidence Act 1893 for the authentication of computer output.

(5) Where the electronic record of any document, or a copy or print‑out of that electronic record, is admissible under subsection (4), it must be presumed, until the contrary is proved, that the electronic record, copy or print‑out accurately reproduces the contents of that document.

(6) For the purposes of this section, a certificate —(a)

giving the particulars of —(i)

any person whose authentication code was used to electronically serve the document using the system; or

(ii)

any person or device involved in the production or transmission of the electronic record of the document, or the copy or print‑out;

(b)

identifying the nature of the electronic record or a copy or print‑out; and

(c)

purporting to be signed by the Chief Executive or an officer of the Authority he or she designates at the relevant time,

is sufficient evidence that the electronic record, copy or print‑out has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.

(7) For the purposes of this section and any regulations made for the purposes of this section —“authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to, and use of, the system provided under subsection (1) by that person, and includes one assigned for such purposes in order to file, submit or retrieve a particular document only;

“electronic record” has the meaning given by the Electronic Transactions Act 2010;

“relevant tax legislation”, for any application, return, notice or other document permitted or required by or under such legislation, means —(a)

this section and any regulations made under section 31 for the purposes of this section; or

(b)

any written law specified in the Third Schedule which provides for a method for the service of applications, returns, notices or documents of that kind if the recipient consents (expressly or impliedly) to service of an application, a return, notice or document of that kind in that way.”.

(3) Item 2 of the Third Schedule to the Inland Revenue Authority of Singapore Act is deleted and the following item substituted therefor:“2. Gambling Duties Act 2022.”.

(4) Item 6 of the Fourth Schedule to the Inland Revenue Authority of Singapore Act is deleted and the following item substituted therefor:“6. The Commissioner of Gambling Duties under the Gambling Duties Act 2022.”.

—(1) Section 6(1) of the Inland Revenue Authority of Singapore Act is amended by deleting the words “betting and sweepstake duties, private lotteries duty” in paragraph (a) and substituting the words “gambling duties”.

(2) The Inland Revenue Authority of Singapore Act is amended by inserting, immediately after section 28, the following section:“Electronic service system

29.—(1) The Authority may establish a system providing for the electronic service —(a)

by a person (or an electronic service agent on behalf of such a person) on the Authority or an officer of the Authority administering any relevant tax legislation; or

(b)

by the Authority, or an officer of the Authority administering any relevant tax legislation, on a person or an electronic service agent on behalf of such a person,

of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation to be served or given.

(2) Regulations may be made under section 31 regarding the administration and use of the system provided under this section, including —(a)

the assignment of authentication codes and accounts to users of the service;

(b)

the circumstances under which authentication codes and accounts of users may be cancelled or suspended;

(c)

the registration of electronic service agents of account holders, including the qualifications to be registered as electronic service agents, and the cancellation and suspension of such registration;

(d)

the manner in which an electronic service agent may be authorised by a person to give or serve on behalf of that person through the electronic service an application, a return, notice or other document;

(e)

the inspection by the Authority (or any person authorised in writing by the Authority) of records and accounts kept by electronic service agents relating to the use of the system;

(f)

the procedure for the proper use of the system, including the procedure in circumstances where there is a breakdown of the system or an interruption in any electronic service using the system;

(g)

the procedure for the correcting of any return, estimate, statement, document or information that is electronically served using the system; and

(h)

the fees for —(i)

the use of the system;

(ii)

the assignment of an authentication code or account to use the system, and the cancellation or suspension of such a code or an account on request;

(iii)

the registration of electronic service agents; and

(iv)

corrections mentioned in paragraph (g).

(3) Where an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation is served electronically using the system provided under subsection (1), the following have effect despite any Act to the contrary:(a)

the application, return, notice or document is deemed for the purposes of that legislation to be served on or given to the recipient at the time when the electronic record of the application, return, notice or document (as the case may be) enters the recipient’s account with the electronic service;

(b)

where the electronic service is done by an electronic service agent on behalf of any person (called in this section the principal) —(i)

the application, return, notice or document is deemed to be served or given with the authority of that person; and

(ii)

the principal is to be treated to be cognizant of all matters in the application, return, notice or document,

unless that principal has, before the electronic service is done, informed the Chief Executive in the prescribed manner that the principal has revoked the authority of the electronic service agent for the serving of the application, return, notice or document in question;

(c)

where the electronic service of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation, is done using the authentication code assigned to a person before that person applies to cancel the authentication code —(i)

the application, return, notice or document is, for the purposes of that legislation, presumed to have been served or given by that person unless the person adduces evidence to the contrary; and

(ii)

if that person alleges that he or she did not serve or give the application, return, notice or document, the burden lies on the person to adduce evidence of that fact.

(4) Despite any other Act, an electronic record of an application, a return, notice or document which is permitted or required by or under any relevant tax legislation that was electronically served using the system provided under subsection (1), or any copy or print‑out of that electronic record, is, in any proceedings under that legislation, admissible as evidence of the facts stated or contained therein if that electronic record, copy or print‑out —(a)

is certified by the Chief Executive (or an officer of the Authority he or she designates) to contain all or any information filed, submitted or served through the electronic service in accordance with this section; or

(b)

is duly authenticated in the manner specified in subsection (6) or is otherwise authenticated in the manner provided in the Evidence Act 1893 for the authentication of computer output.

(5) Where the electronic record of any document, or a copy or print‑out of that electronic record, is admissible under subsection (4), it must be presumed, until the contrary is proved, that the electronic record, copy or print‑out accurately reproduces the contents of that document.

(6) For the purposes of this section, a certificate —(a)

giving the particulars of —(i)

any person whose authentication code was used to electronically serve the document using the system; or

(ii)

any person or device involved in the production or transmission of the electronic record of the document, or the copy or print‑out;

(b)

identifying the nature of the electronic record or a copy or print‑out; and

(c)

purporting to be signed by the Chief Executive or an officer of the Authority he or she designates at the relevant time,

is sufficient evidence that the electronic record, copy or print‑out has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.

(7) For the purposes of this section and any regulations made for the purposes of this section —“authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to, and use of, the system provided under subsection (1) by that person, and includes one assigned for such purposes in order to file, submit or retrieve a particular document only;

“electronic record” has the meaning given by the Electronic Transactions Act 2010;

“relevant tax legislation”, for any application, return, notice or other document permitted or required by or under such legislation, means —(a)

this section and any regulations made under section 31 for the purposes of this section; or

(b)

any written law specified in the Third Schedule which provides for a method for the service of applications, returns, notices or documents of that kind if the recipient consents (expressly or impliedly) to service of an application, a return, notice or document of that kind in that way.”.

—(1) The Authority may establish a system providing for the electronic service —(a)

by a person (or an electronic service agent on behalf of such a person) on the Authority or an officer of the Authority administering any relevant tax legislation; or

(b)

by the Authority, or an officer of the Authority administering any relevant tax legislation, on a person or an electronic service agent on behalf of such a person,

of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation to be served or given.

(2) Regulations may be made under section 31 regarding the administration and use of the system provided under this section, including —(a)

the assignment of authentication codes and accounts to users of the service;

(b)

the circumstances under which authentication codes and accounts of users may be cancelled or suspended;

(c)

the registration of electronic service agents of account holders, including the qualifications to be registered as electronic service agents, and the cancellation and suspension of such registration;

(d)

the manner in which an electronic service agent may be authorised by a person to give or serve on behalf of that person through the electronic service an application, a return, notice or other document;

(e)

the inspection by the Authority (or any person authorised in writing by the Authority) of records and accounts kept by electronic service agents relating to the use of the system;

(f)

the procedure for the proper use of the system, including the procedure in circumstances where there is a breakdown of the system or an interruption in any electronic service using the system;

(g)

the procedure for the correcting of any return, estimate, statement, document or information that is electronically served using the system; and

(h)

the fees for —(i)

the use of the system;

(ii)

the assignment of an authentication code or account to use the system, and the cancellation or suspension of such a code or an account on request;

(iii)

the registration of electronic service agents; and

(iv)

corrections mentioned in paragraph (g).

(3) Where an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation is served electronically using the system provided under subsection (1), the following have effect despite any Act to the contrary:(a)

the application, return, notice or document is deemed for the purposes of that legislation to be served on or given to the recipient at the time when the electronic record of the application, return, notice or document (as the case may be) enters the recipient’s account with the electronic service;

(b)

where the electronic service is done by an electronic service agent on behalf of any person (called in this section the principal) —(i)

the application, return, notice or document is deemed to be served or given with the authority of that person; and

(ii)

the principal is to be treated to be cognizant of all matters in the application, return, notice or document,

unless that principal has, before the electronic service is done, informed the Chief Executive in the prescribed manner that the principal has revoked the authority of the electronic service agent for the serving of the application, return, notice or document in question;

(c)

where the electronic service of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation, is done using the authentication code assigned to a person before that person applies to cancel the authentication code —(i)

the application, return, notice or document is, for the purposes of that legislation, presumed to have been served or given by that person unless the person adduces evidence to the contrary; and

(ii)

if that person alleges that he or she did not serve or give the application, return, notice or document, the burden lies on the person to adduce evidence of that fact.

(4) Despite any other Act, an electronic record of an application, a return, notice or document which is permitted or required by or under any relevant tax legislation that was electronically served using the system provided under subsection (1), or any copy or print‑out of that electronic record, is, in any proceedings under that legislation, admissible as evidence of the facts stated or contained therein if that electronic record, copy or print‑out —(a)

is certified by the Chief Executive (or an officer of the Authority he or she designates) to contain all or any information filed, submitted or served through the electronic service in accordance with this section; or

(b)

is duly authenticated in the manner specified in subsection (6) or is otherwise authenticated in the manner provided in the Evidence Act 1893 for the authentication of computer output.

(5) Where the electronic record of any document, or a copy or print‑out of that electronic record, is admissible under subsection (4), it must be presumed, until the contrary is proved, that the electronic record, copy or print‑out accurately reproduces the contents of that document.

(6) For the purposes of this section, a certificate —(a)

giving the particulars of —(i)

any person whose authentication code was used to electronically serve the document using the system; or

(ii)

any person or device involved in the production or transmission of the electronic record of the document, or the copy or print‑out;

(b)

identifying the nature of the electronic record or a copy or print‑out; and

(c)

purporting to be signed by the Chief Executive or an officer of the Authority he or she designates at the relevant time,

is sufficient evidence that the electronic record, copy or print‑out has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.

(7) For the purposes of this section and any regulations made for the purposes of this section —“authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to, and use of, the system provided under subsection (1) by that person, and includes one assigned for such purposes in order to file, submit or retrieve a particular document only;

“electronic record” has the meaning given by the Electronic Transactions Act 2010;

“relevant tax legislation”, for any application, return, notice or other document permitted or required by or under such legislation, means —(a)

this section and any regulations made under section 31 for the purposes of this section; or

(b)

any written law specified in the Third Schedule which provides for a method for the service of applications, returns, notices or documents of that kind if the recipient consents (expressly or impliedly) to service of an application, a return, notice or document of that kind in that way.”.

(3) Item 2 of the Third Schedule to the Inland Revenue Authority of Singapore Act is deleted and the following item substituted therefor:“2. Gambling Duties Act 2022.”.

(4) Item 6 of the Fourth Schedule to the Inland Revenue Authority of Singapore Act is deleted and the following item substituted therefor:“6. The Commissioner of Gambling Duties under the Gambling Duties Act 2022.”.