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Comptroller, etc., may direct prosecution
68.—(1) Subject to section 69, the Comptroller or such other officer as may be authorised by the Comptroller in that behalf may direct any prosecution for any offence under this Act and may authorise the incurring of such expense as may be necessary to the prosecution. (2) Any officer employed in the administration of this Act may conduct such prosecution on behalf of the Comptroller.
Consent of Public Prosecutor
69. No prosecution may be commenced in respect of an offence under section 6, 62, 62C, 63, 65 or 66 except with the consent of the Public Prosecutor.[15/2010] [Act 35 of 2022 wef 01/01/2023]
Saving for criminal proceedings
70. Nothing in this Act affects any criminal proceedings under any other written law.
Provisions as to evidence in legal proceedings
71.—(1) Statements made or documents produced by or on behalf of any person are not inadmissible in evidence against the person in any proceedings to which this section applies by reason only that the person was or may have been induced to make the statements or produce the documents by any inducement or promise lawfully given or made by a person having any official duty under, or being employed in the administration of, this Act. (2) This section applies to any proceedings against the person in question —(a) under the provisions of section 59, 62 or 62C; or[Act 35 of 2022 wef 01/01/2023] (b) for the recovery of any sum due from the person whether by way of tax or penalty.
Evidence by certificate, etc.
72.—(1) A certificate purporting to be under the hand of the Comptroller —(a) that a person was or was not, at any date, registered under this Act; (b) that any return required by or under this Act has not been made or had not been made at any date; (c) that any return made under this Act has been made by the person named therein; (d) that any tax shown as due in any return or assessment made under this Act has not been paid; or (e) that any penalty and the amount thereof shown as due from the person named therein, is sufficient evidence of that fact until the contrary is proved. (2) Any document purporting to be a certificate under subsection (1) is, until the contrary is proved, deemed to be such a certificate.
Service of summons
73.—(1) Every summons issued by a court against any person in connection with any offence under this Act may be served on the person —(a) by delivering the summons to the person or to some adult member of the person’s family at the person’s last known place of residence; (b) by leaving the summons at the person’s usual or last known place of residence or business in an envelope addressed to the person; (c) by sending the summons by registered post addressed to the person at the person’s usual or last known place of residence or business; or (d) where the person is a body of persons or a company —(i) by delivering the summons to the secretary or other similar officer of the body of persons or company at its registered office or principal place of business; or (ii) by sending the summons by registered post addressed to the body of persons or company at its registered office or principal place of business. (2) Any summons sent by registered post to any person in accordance with subsection (1) is deemed to be duly served on the person to whom the letter is addressed at the time when the letter would, in the ordinary course of post, be delivered and in proving service of the summons, it is sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.
Notice to attend court
73A.—(1) Where the Comptroller has reasonable grounds to believe that a person has committed an offence under this Act that is punishable by a fine or by an imprisonment term not exceeding 12 months or both, the Comptroller may, in lieu of applying to a court for a summons, serve on that person a written notice, containing such information as may be prescribed by regulations made under section 86, requiring that person to attend at the court described, at the time and on the date specified in the notice. (2) The Comptroller must, if so required by a court, produce a copy of the notice to the court. (3) The notice may be served on the person alleged to have committed the offence in the manner provided in section 73, as if it were a summons issued by a court. (4) On a person appearing before a court pursuant to such notice, the court is to proceed as though the person were produced before the court under section 153 of the Criminal Procedure Code 2010. (5) If a person on whom such notice has been served fails to appear before a court in accordance with the notice, the court may, if satisfied that the notice was duly served —(a) issue a warrant for the arrest of the person, unless that person has before that date been permitted to compound the offence; or (b) proceed with the matter in the absence of the person pursuant to section 156 of the Criminal Procedure Code 2010, and a reference in that section to a summons or notice to attend court is to a written notice served under this section. (6) Upon a person arrested pursuant to a warrant issued under subsection (5)(a) being produced before a court, the court is to proceed as though the person were produced under section 153 of the Criminal Procedure Code 2010. (7) The Comptroller may, at any time before the date specified in the notice, cancel the notice.[Act 30 of 2023 wef 01/01/2024]
Offences by bodies of persons and by agents and employees
74.—(1) Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the company, firm, society or other body of persons or was purporting to act in that capacity is deemed to be guilty of that offence unless the person proves that —(a) the offence was committed without the person’s consent or connivance; and (b) the person exercised all such diligence to prevent the commission of the offence as the person ought to have exercised, having regard to the nature of the person’s functions in that capacity and to all the circumstances. (2) Where any person would be liable under this Act to any punishment or penalty for any act, omission, neglect or default the person shall be liable to the same punishment or penalty for every such act, omission, neglect or default of any agent or employee, or of the employee of the agent provided that the act, omission, neglect or default was committed by —(a) the employee in the course of the employee’s employment; (b) the agent when acting on behalf of the person; or (c) the employee of the agent when acting in the course of the employee’s employment in such circumstances that had the act, omission, neglect or default been committed by the agent, the agent’s principal would have been liable under this section.
Composition of offences
75.—(1) The Comptroller or any person authorised by the Comptroller may compound any offence under this Act that is prescribed to be a compoundable offence by accepting from the person reasonably suspected of having committed the offence a sum not exceeding $5,000. (2) On payment of the sum of money, no further proceedings are to be taken against that person in respect of such offence. (3) The Minister may make regulations to prescribe the offences which may be compounded. (4) All sums received for the composition of offences under this section must be paid into the Consolidated Fund.
Jurisdiction of court
76. A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, shall have power to impose the full penalty or punishment in respect of any offence under this Act.
Proceedings for offences and penalties under Customs Act 1960
77. Parts 14 and 15 of the Customs Act 1960 (Provisions as to Trials and Proceedings; and Offences and Penalties) and such other related provisions of that Act as the Minister may by order specify apply, with such exceptions, adaptations and modifications as may be prescribed in that order, in relation to offences under this Act (which include any act or omission in respect of which a penalty is imposed) and penalties imposed under this Act as they apply in relation to offences and penalties under the Customs Act 1960 as defined in that Act; and accordingly in those provisions as they apply by virtue of this section the reference to customs duty or excise duty is to be construed as a reference to the tax.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
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