§ 105N — Power of Comptroller to obtain information

105N.—(1) Sections 65 to 65D (except section 65B(1D)) have effect for the purpose of enabling the Comptroller to obtain any information for the purpose of —(a)

complying with any provision of an international tax compliance agreement;

(b)

enabling Singapore to carry out its obligations under any provision of such agreement; or

(c)

determining whether a person has complied with any regulation made under section 105P.[15/2016; 45/2018]

(2) For the purpose of subsection (1) —(a)

the reference in section 65 to the purpose of obtaining full information in respect of any person’s income is a reference to the purpose mentioned in subsection (1);

(b)

a reference in section 65B to the purposes of this Act is a reference to the purpose mentioned in subsection (1);

(c)

references in section 65B to proceedings for an offence under this Act, proceedings for the recovery of tax or penalty and proceedings by way of an appeal against an assessment are each a reference to proceedings for an offence under this Part;

(d)

the Comptroller may authorise —(i)

an officer of the Monetary Authority of Singapore; or

(ii)

an accountant,

under section 4(1) to perform or assist in the performance of a duty of the Comptroller under section 65, 65A or 65B; and

(e)

section 65E has effect in relation to a notice issued under section 65B for a purpose mentioned in subsection (1).[2/2016; 15/2016; 34/2016]

—(1) Sections 65 to 65D (except section 65B(1D)) have effect for the purpose of enabling the Comptroller to obtain any information for the purpose of —(a)

complying with any provision of an international tax compliance agreement;

(b)

enabling Singapore to carry out its obligations under any provision of such agreement; or

(c)

determining whether a person has complied with any regulation made under section 105P.[15/2016; 45/2018]

(2) For the purpose of subsection (1) —(a)

the reference in section 65 to the purpose of obtaining full information in respect of any person’s income is a reference to the purpose mentioned in subsection (1);

(b)

a reference in section 65B to the purposes of this Act is a reference to the purpose mentioned in subsection (1);

(c)

references in section 65B to proceedings for an offence under this Act, proceedings for the recovery of tax or penalty and proceedings by way of an appeal against an assessment are each a reference to proceedings for an offence under this Part;

(d)

the Comptroller may authorise —(i)

an officer of the Monetary Authority of Singapore; or

(ii)

an accountant,

under section 4(1) to perform or assist in the performance of a duty of the Comptroller under section 65, 65A or 65B; and

(e)

section 65E has effect in relation to a notice issued under section 65B for a purpose mentioned in subsection (1).[2/2016; 15/2016; 34/2016]