No proceedings against Authority as agent of Government
s 25
Open ↗25. No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for which the Authority is acting as agent of the Government.
Source
Inland Revenue Authority of Singapore Act 1992 PART 7 — GENERAL
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Proceedings conducted by officers of Authority
s 26
Open ↗26.—(1) Proceedings in respect of any offence under this Act or any regulations made under this Act or any of the Acts specified in the Third Schedule or any subsidiary legislation made under any of those Acts may, with the authorisation of the Public Prosecutor, be conducted by an officer of the Authority who is authorised to conduct such proceedings by the Commissioner of Inland Revenue. (2) Despite any written law, a legal officer of the Authority who has been admitted as an advocate and solicitor under the Legal Profession Act 1966 may appear in any civil proceedings involving the Authority or any person holding any of the offices specified in the Fourth Schedule in the performance of his or her functions under any written law so specified, and may make and do all acts and applications in respect of such proceedings on behalf of the Authority or such person, as the case may be.
Preservation of secrecy
s 27
Open ↗27.—(1) Except for the purpose of the performance of his or her duties or the exercise of his or her functions or when lawfully required to do so by any court or where required or allowed by the provisions of any written law, a person who is or has been a member, an officer, an employee or an agent of the Authority or a member of a committee of the Authority must not disclose any information relating to the affairs of the Authority or of any other person which has been obtained by that person in the performance of his or her duties or the exercise of his or her functions.[5/2018] (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 one year or to both.
Protection of informers
s 27A
Open ↗27A.—(1) Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced is obliged or permitted —(a) to disclose the identity of an informer who has given any information with respect to an offence under Part 5A; 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. [Act 11 of 2024 wef 01/11/2024]
Authority’s symbol
s 28
Open ↗28.—(1) The Authority has the exclusive right to the use of such symbol or representation as it may select or devise and display or exhibit such symbol or representation in connection with its activities or affairs. (2) Any person who uses a symbol or representation identical with that of the Authority, or which so resembles the Authority’s symbol or representation as to deceive or cause confusion, or to be likely to deceive or cause confusion, 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.
Composition of offences
s 28A
Open ↗28A.—(1) The Authority may compound any offence under Part 5A that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following:(a) one half of the amount of the maximum fine prescribed and penalty payable (if any) for that offence; (b) $10,000. (2) On payment of such sum of money, 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.[Act 11 of 2024 wef 01/11/2024]
Service of documents, etc.
s 28B
Open ↗28B.—(1) Except where it is provided by this Act that service must be effected either personally or by registered post, every document required or authorised by this Act to be served on any person may be served —(a) personally; (b) by sending it by ordinary post addressed to the person at the person’s usual or last known place of residence or business; or (c) for a document or any information to be given under section 17H(8)(b) — through the electronic service. (2) If a document is served by ordinary or registered post, it is taken to have been duly served at the time the document would have been received in the ordinary course of post if the document is addressed —(a) in the case of a company incorporated in Singapore, to the registered office of the company; (b) in the case of a company incorporated outside Singapore, either to the individual authorised to accept service of process under the Companies Act 1967 at the address filed with the Registrar of Companies, or to the registered office of the company wherever it may be situated; (c) in the case of an individual, to the last known residential or business address of the individual; and (d) in the case of a partnership or body of persons, to the last known business address of the partnership or body of persons. (3) If any document is served by registered post in accordance with subsection (2), in proving service of the document, it is sufficient to prove that the envelope containing the document was properly addressed, stamped and posted by registered post. (4) Every document to be served by the Authority or chief executive officer under this Act must be signed by the chief executive officer or by some person or persons from time to time authorised by the Authority in that behalf. (5) Every such document is valid if the signature or an official facsimile thereof of the chief executive officer or of such authorised person or persons is duly printed or written thereon. (6) Any document under this Act requiring the attendance of any person or witness before the chief executive officer must be signed by the chief executive officer or by a person duly authorised by the chief executive officer. (7) In this section, “document” has the meaning given by section 29(7).[Act 11 of 2024 wef 01/11/2024]
Electronic service
s 29
Open ↗29.—(1) The Authority may establish a system providing for —(a) the electronic service —(i) 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 (ii) 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 a document or any information, which is permitted or required by or under any relevant tax legislation to be served or given; [Act 11 of 2024 wef 01/11/2024] (aa) the electronic service by a person of a document or any information under section 17H(8)(b); and[Act 11 of 2024 wef 01/11/2024] (b) the electronic registration of a person, transaction or matter that is permitted or required by or under a relevant tax legislation to be registered, and the cancellation of the same.[Act 33 of 2022 wef 26/04/2024] (1A) The Authority may establish and publish on its website the procedure for —(a) 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; and (b) the correction or amendment of any document or information that is electronically served or given using the system.[Act 33 of 2022 wef 26/04/2024] (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 a document or any information; and[Act 33 of 2022 wef 26/04/2024] (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.[Act 33 of 2022 wef 26/04/2024] (f) [Deleted by Act 33 of 2022 wef 26/04/2024] (g) [Deleted by Act 33 of 2022 wef 26/04/2024] (h) [Deleted by Act 33 of 2022 wef 26/04/2024] (3) Where a document or any information which is permitted or required by or under any relevant tax legislation or section 17H(8)(b) to be served or given, is served or given electronically using the system provided under subsection (1), the following have effect despite any Act to the contrary:(a) the document or information 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 document or information (as the case may be) enters the recipient’s account with the electronic service;[Act 33 of 2022 wef 26/04/2024] (b) where the electronic service is done by an electronic service agent on behalf of any person (called in this subsection the principal) —(i) the document or information 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 document or record containing the information, unless that principal has, before the electronic service is done, informed the Authority in the prescribed manner that the principal has revoked the authority of the electronic service agent for the serving or giving of the document or information in question; [Act 33 of 2022 wef 26/04/2024] (c) where the document or information is served or given using the authentication code assigned to a person before that person applies to cancel the authentication code —(i) the document or information 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[Act 33 of 2022 wef 26/04/2024] (ii) if that person alleges that he or she did not serve or give the document or information, the burden lies on the person to adduce evidence of that fact.[Act 33 of 2022 wef 26/04/2024] [Act 11 of 2024 wef 01/11/2024] (4) Despite any other Act, an electronic record of a document or any information which is permitted or required by or under any relevant tax legislation or section 17H(8)(b) to be served or given, that was served or given 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.[Act 33 of 2022 wef 26/04/2024] [Act 11 of 2024 wef 01/11/2024] (5) Where the electronic record of any document or information, 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 or information.[Act 33 of 2022 wef 26/04/2024] (6) For the purposes of this section, a certificate —(a) giving the particulars of —(i) any person whose authentication code was used to serve or give the document or information using the system; or (ii) any person or device involved in the production or transmission of the electronic record of the document or information, or the copy or print-out;[Act 33 of 2022 wef 26/04/2024] (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; “document” means an application, return, notice, direction, order, permit, receipt, declaration, estimate, statement or other document;[Act 33 of 2022 wef 26/04/2024] “electronic record” has the meaning given by the Electronic Transactions Act 2010; “relevant tax legislation”, for any document or information permitted or required by or under such legislation to be served or given, means —(a) this section and any regulations made under section 31 for the purposes of this section; (b) in the case of subsection (1)(a)(i) — a provision of any Act specified in the Third Schedule, or any subsidiary legislation made under any of those Acts, which permits, requires, or enables an officer administering that Act to require the document or information to be served or given by means of the system; or (c) in the case of subsection (1)(a)(ii) — a provision of any Act specified in the Third Schedule, or any subsidiary legislation made under any of those Acts, which provides for a method for the service or giving of any document or information of that kind if the recipient consents (expressly or impliedly) to the service or giving of any document or information of that kind in that way;[Act 33 of 2022 wef 26/04/2024] “relevant tax legislation”, for the registration of any person, transaction or matter, means a provision of any Act specified in the Third Schedule, or any subsidiary legislation made under any of those Acts, which provides for the registration of any person, transaction or matter.[Act 1 of 2022 wef 29/07/2022] [Act 33 of 2022 wef 26/04/2024] [Act 11 of 2024 wef 01/11/2024]
Power of Minister to amend Second, Third and Fourth Schedules
s 30
Open ↗30. The Minister may, by order in the Gazette, amend the Second, Third or Fourth Schedule.[Act 11 of 2024 wef 01/11/2024]
Regulations
s 31
Open ↗31.—(1) The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. (2) Without limiting subsection (1), the Authority may, with the approval of the Minister, make regulations for or with respect to all or any of the following matters:(a) the manner of appointment, conduct and discipline and the terms and conditions of service of the officers and employees of the Authority; (b) the payment of gratuities and other benefits to officers and employees of the Authority; (c) the fees to be charged in respect of anything done under or by virtue of this Act;[Act 11 of 2024 wef 01/11/2024] (d) anything required to be prescribed or in relation to which regulations may be made under this section.[Act 11 of 2024 wef 01/11/2024]
Back to Inland Revenue Authority of Singapore Act 1992 — full text
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