§ 4 — Powers of Comptroller

4.—(1) The Comptroller may, in writing, authorise any person, within or without Singapore, to perform or to assist in the performance of any specific duty imposed upon the Comptroller by this Act.[Act 5 of 2025 wef 09/03/2025]

(2) Subject to such conditions as the Comptroller may specify, the Comptroller may direct that any information, return or document required to be supplied, forwarded or given to the Comptroller may be supplied to such other person, being a person who has made and subscribed a declaration of secrecy in accordance with section 6(1), as the Comptroller may direct.[Act 5 of 2025 wef 09/03/2025]

(2A) Any direction under subsection (2) must be published in the Gazette.[Act 5 of 2025 wef 09/03/2025]

(3) The Comptroller is responsible for the assessment and collection of tax and must pay all amounts collected in respect thereof into the Consolidated Fund.

(4) The Comptroller may specify the form of any return, claim, statement or notice to be made or given under this Act.

(5) The Comptroller may further authorise a person authorised under subsection (1) to investigate offences under this Act, to exercise any power in sections 65B(1A), (1B), (1C) and (1D), 65F, 65G, 65H and 65I.[45/2018]

—(1) The Comptroller may, in writing, authorise any person, within or without Singapore, to perform or to assist in the performance of any specific duty imposed upon the Comptroller by this Act.[Act 5 of 2025 wef 09/03/2025]

(2) Subject to such conditions as the Comptroller may specify, the Comptroller may direct that any information, return or document required to be supplied, forwarded or given to the Comptroller may be supplied to such other person, being a person who has made and subscribed a declaration of secrecy in accordance with section 6(1), as the Comptroller may direct.[Act 5 of 2025 wef 09/03/2025]

(2A) Any direction under subsection (2) must be published in the Gazette.[Act 5 of 2025 wef 09/03/2025]

(3) The Comptroller is responsible for the assessment and collection of tax and must pay all amounts collected in respect thereof into the Consolidated Fund.

(4) The Comptroller may specify the form of any return, claim, statement or notice to be made or given under this Act.

(5) The Comptroller may further authorise a person authorised under subsection (1) to investigate offences under this Act, to exercise any power in sections 65B(1A), (1B), (1C) and (1D), 65F, 65G, 65H and 65I.[45/2018]