§ 6 — Official secrecy

6.—(1) Every person having any official duty or being employed in the administration of this Act must regard and deal with all documents, information, returns, assessment lists and copies of such lists relating to the income or items of the income of any person, as secret and confidential, and must make and subscribe a declaration in the form prescribed to that effect before the Comptroller or a Magistrate.(2) Every person having possession of or control over any documents, information, returns, assessment lists or copies of such lists relating to the income or items of income of any person, who at any time otherwise than for the purpose of this Act or with the express authority of the President —(a)

communicates or attempts to communicate such information or anything contained in such documents, returns, lists or copies to any person; or

(b)

suffers or permits any person to have access to any such information or to anything contained in such documents, returns, lists or copies,

shall be guilty of an offence.

(3) A person appointed under, or employed in carrying out, the provisions of this Act is not required to produce in any court any return, document or assessment, or to divulge or communicate to any court any matter or thing coming under the person’s notice in the performance of the person’s duties under this Act except as may be necessary for the purpose of carrying into effect the provisions of this Act, or in order to institute a prosecution, or in the course of a prosecution, for any offence under this Act.

(4) The obligation as to secrecy imposed by this section does not prevent the disclosure to the authorised officers of the government of any other country —(a)

of such facts as may be necessary to enable the proper relief from income tax to be given in either country, where provision exists for the granting of relief in respect of taxes paid in the other country; or

(b)

of any information for the purpose of discharging an obligation of Singapore under an arrangement between the government of that country and the Government of Singapore that has effect under section 49 or 105BA, or under any agreement or arrangement between the government of that country and the Government of Singapore and to which Part 20B applies.

(4AA) Subsection (4) also applies to an agreement or arrangement to which Part 20B applies between the Minister or the Minister’s authorised representative and the authority of another country that exercises powers or carries out duties corresponding to a power or duty of the Minister or representative, as if —(a)

a reference to the Government of Singapore is a reference to the Minister or the Minister’s authorised representative; and

(b)

a reference to the government of another country is a reference to that authority of the other country.[39/2017]

(4A) The obligation as to secrecy imposed by this section does not prevent the disclosure to the authorised officers of the government of any other country of any information that the Comptroller considers to be foreseeably relevant to the administration or enforcement of that other country’s laws concerning any tax of that country, pursuant to the terms of an arrangement that has effect under section 49 or 105BA.[37/2014]

(4B) The obligation as to secrecy imposed by this section does not prevent the disclosure to an authorised officer of the government of another country of any information concerning any person if —(a)

the person gives express written consent to the disclosure; and

(b)

the disclosure is for a purpose, and satisfies the conditions, prescribed by rules made under section 7.[41/2020]

(5) Despite anything in this section, the Comptroller must permit the Minister, the Auditor‑General or any officer duly authorised in that behalf by the Auditor‑General to have such access to any records or documents as may be necessary for the performance of his or her official duties.

(6) The Minister, the Auditor‑General or any such officer is deemed to be a person employed in carrying out the provisions of this Act for the purposes of this section.

(7) Despite anything in this section, the Comptroller may transmit any document, information or return received by him or her or in his or her possession under this Act to the Commissioner of Estate Duties; and the Commissioner of Estate Duties may, despite anything contained in any written law for the time being in force in Singapore relating to the proof of documents, produce or cause to be produced in any court, in any proceedings relating to estate or death duties, a copy of any particulars contained in any document or return so transmitted, certified by him or her or on his or her behalf to be a correct copy of such particulars.

(8) For the purposes of subsection (7), the Commissioner of Estate Duties —(a)

may produce or cause to be produced the original of any such document or return in any case where it is necessary to prove the handwriting or the signature of the person who wrote, made, signed or furnished such document or return, but only for the purpose of such proof;

(b)

must not in any case be compelled to produce in any court either the original of such document or return or a copy of any particulars contained in such document or return.

(9) Despite anything in this section, the Comptroller may transmit to the Comptroller of Property Tax, the Comptroller of Goods and Services Tax, the Chief Assessor or the Commissioner of Stamp Duties any information which may be required by any of them in the performance of their duties, or may permit such access to any records or documents as may be necessary for those purposes.

(10) Despite anything in this section, the Comptroller may furnish to the Chief Executive Officer of the Central Provident Fund Board any information which may be required by him or her in the performance of his or her duties, or may permit such access to any records or documents as may be necessary for that purpose.

(10A) Despite anything in this section, the Comptroller may, for the purpose of enabling the Chief Statistician to perform his or her duties under the Statistics Act 1973, furnish and permit the Chief Statistician access to any information and records prescribed in rules made under section 7.

(10B) Despite anything in this section, the Comptroller may furnish to the head of a law enforcement agency any information —(a)

that may be required by the law enforcement agency for the purpose of an investigation or prosecution of a person for an offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; or

(b)

that the Comptroller has reasonable grounds to suspect affords evidence of the commission of such an offence.[45/2018]

(10C) The following persons, namely:(a)

the head of a law enforcement agency to whom any information is furnished under subsection (10B) for the purpose mentioned in subsection (10B)(a);

(b)

any person under the command of the head of the law enforcement agency;

(c)

any person to whom information is disclosed in compliance with this subsection,

must not disclose to any other person such information except where it is necessary for that same purpose, and any person in paragraph (a), (b) or (c) who contravenes this subsection shall be guilty of an offence.

(10D) Despite anything in this section, the Comptroller may furnish to the head of the Suspicious Transaction Reporting Office any information that may be required by the Suspicious Transaction Reporting Office for the purpose of detecting the possible commission of an offence specified in the First, Second or Third Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992.[Act 24 of 2024 wef 14/11/2024]

(10E) The following persons, namely:(a)

the head of the Suspicious Transaction Reporting Office to whom any information is furnished under subsection (10D) for the purpose mentioned in that subsection;

(b)

any Suspicious Transaction Reporting Officer to whom information is disclosed in compliance with this subsection,

must not disclose to any other person such information, except where the disclosure is to a Suspicious Transaction Reporting Officer and the disclosure is necessary for the same purpose, and any person in paragraph (a) or (b) who contravenes this subsection shall be guilty of an offence.

[45/2018]

[Act 24 of 2024 wef 14/11/2024]

(11) Despite anything in this section, the Comptroller may lay a complaint of professional misconduct against any person in the person’s professional dealings with the Comptroller to the appropriate authority empowered to take disciplinary action against the person and may in connection with the complaint furnish any relevant documents or information.

(11A) Despite anything in this section, the Comptroller —(a)

may furnish to —(i)

the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992; or

(ii)

an officer duly authorised by the chief executive officer,

any information required for the performance of the official duties of the chief executive officer or authorised officer in administering any of the public schemes specified in the Ninth Schedule; and

(b)

may allow the chief executive officer or authorised officer such access to any records or documents as may be necessary for the performance of those official duties.[2/2016; 41/2020]

(11B) Despite anything in this section, the Comptroller may allow a person who is authorised by the chief executive officer of the Inland Revenue Authority of Singapore such access to any records or documents as may be necessary for the person to conduct an audit in relation to the administration of any public scheme specified in the Ninth Schedule, including the audit of any information technology system used by the Inland Revenue Authority of Singapore for such administration.[27/2021]

(11C) A person authorised by the chief executive officer of the Inland Revenue Authority of Singapore under subsection (11B) —(a)

must make and subscribe a declaration of secrecy in accordance with subsection (1);

(b)

must not disclose to any person, or allow any person access to, anything contained in the records or documents; and

(c)

must not use or make any copy of the records or documents or anything contained in the records or documents, other than for the purpose of the audit mentioned in subsection (11B).[27/2021]

(11D) A person who contravenes subsection (11C)(b) or (c) shall be guilty of an offence.[27/2021]

(12) Despite subsections (1) and (2) and without affecting subsections (5) to (11D) and (12B), the Comptroller may disclose information relating to income or items of income of any person to any of the following with the express consent of the person:(a)

any public officer or officer of a statutory board for the performance of his or her official duties;

(b)

any other person (called A in this subsection and subsection (12A)) who is engaged by the Government or a statutory board to assist any public officer or officer of a statutory board in performing any of the officer’s official duties if a public officer or officer of the statutory board (as the case may be), duly authorised by the Comptroller for this purpose, has obtained a declaration of secrecy from A in accordance with subsection (1).[Act 33 of 2022 wef 04/11/2022]

(12A) A shall be guilty of an offence if A —(a)

discloses to any person, or allows any person access to, any information disclosed to A under subsection (12); or

(b)

uses or makes any copy of any record or document containing the information,

other than for the purpose of rendering the assistance mentioned in subsection (12)(b).

[Act 33 of 2022 wef 04/11/2022]

(12B) Despite subsections (1) and (2) and without affecting subsections (5) to (12), the Comptroller may disclose any information prescribed in the Eleventh Schedule to any public officer or officer of a statutory board that is required for the performance of the public officer’s or officer’s official duties.[Act 33 of 2022 wef 04/11/2022]

(13) Despite anything in this section, the Comptroller may furnish to the Government or any statutory board for any statistical or research purpose any information relating to any person in a manner that does not identify, and is not reasonably capable of being used to identify, that person.

(14) In this section —“head of a law enforcement agency” means —(a)

in relation to the Singapore Police Force, the Commissioner of Police;

(b)

in relation to the Commercial Affairs Department, the Director;

(c)

in relation to the Central Narcotics Bureau, the Director;

(d)

in relation to the Corrupt Practices Investigation Bureau, the Director; and

(e)

in relation to any other law enforcement agency, its head or equivalent;

“head of the Suspicious Transaction Reporting Office” means the Director of the Commercial Affairs Department;[Act 24 of 2024 wef 14/11/2024]

“law enforcement agency” means —(a)

the Singapore Police Force;

(b)

the Commercial Affairs Department;

(c)

the Central Narcotics Bureau;

(d)

the Corrupt Practices Investigation Bureau; and

(e)

any other department of the Government charged with the responsibility of investigating any offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992;[Act 24 of 2024 wef 14/11/2024]

“Suspicious Transaction Reporting Office” means the office mentioned in section 5(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992;[Act 24 of 2024 wef 14/11/2024]

“Suspicious Transaction Reporting Officer” means a Suspicious Transaction Reporting Officer as defined in section 2(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 who is a Commercial Affairs Officer appointed under section 64 of the Police Force Act 2004.[45/2018]

[Act 24 of 2024 wef 14/11/2024]

—(1) Every person having any official duty or being employed in the administration of this Act must regard and deal with all documents, information, returns, assessment lists and copies of such lists relating to the income or items of the income of any person, as secret and confidential, and must make and subscribe a declaration in the form prescribed to that effect before the Comptroller or a Magistrate.

(2) Every person having possession of or control over any documents, information, returns, assessment lists or copies of such lists relating to the income or items of income of any person, who at any time otherwise than for the purpose of this Act or with the express authority of the President —(a)

communicates or attempts to communicate such information or anything contained in such documents, returns, lists or copies to any person; or

(b)

suffers or permits any person to have access to any such information or to anything contained in such documents, returns, lists or copies,

shall be guilty of an offence.

(3) A person appointed under, or employed in carrying out, the provisions of this Act is not required to produce in any court any return, document or assessment, or to divulge or communicate to any court any matter or thing coming under the person’s notice in the performance of the person’s duties under this Act except as may be necessary for the purpose of carrying into effect the provisions of this Act, or in order to institute a prosecution, or in the course of a prosecution, for any offence under this Act.

(4) The obligation as to secrecy imposed by this section does not prevent the disclosure to the authorised officers of the government of any other country —(a)

of such facts as may be necessary to enable the proper relief from income tax to be given in either country, where provision exists for the granting of relief in respect of taxes paid in the other country; or

(b)

of any information for the purpose of discharging an obligation of Singapore under an arrangement between the government of that country and the Government of Singapore that has effect under section 49 or 105BA, or under any agreement or arrangement between the government of that country and the Government of Singapore and to which Part 20B applies.

(4AA) Subsection (4) also applies to an agreement or arrangement to which Part 20B applies between the Minister or the Minister’s authorised representative and the authority of another country that exercises powers or carries out duties corresponding to a power or duty of the Minister or representative, as if —(a)

a reference to the Government of Singapore is a reference to the Minister or the Minister’s authorised representative; and

(b)

a reference to the government of another country is a reference to that authority of the other country.[39/2017]

(4A) The obligation as to secrecy imposed by this section does not prevent the disclosure to the authorised officers of the government of any other country of any information that the Comptroller considers to be foreseeably relevant to the administration or enforcement of that other country’s laws concerning any tax of that country, pursuant to the terms of an arrangement that has effect under section 49 or 105BA.[37/2014]

(4B) The obligation as to secrecy imposed by this section does not prevent the disclosure to an authorised officer of the government of another country of any information concerning any person if —(a)

the person gives express written consent to the disclosure; and

(b)

the disclosure is for a purpose, and satisfies the conditions, prescribed by rules made under section 7.[41/2020]

(5) Despite anything in this section, the Comptroller must permit the Minister, the Auditor‑General or any officer duly authorised in that behalf by the Auditor‑General to have such access to any records or documents as may be necessary for the performance of his or her official duties.

(6) The Minister, the Auditor‑General or any such officer is deemed to be a person employed in carrying out the provisions of this Act for the purposes of this section.

(7) Despite anything in this section, the Comptroller may transmit any document, information or return received by him or her or in his or her possession under this Act to the Commissioner of Estate Duties; and the Commissioner of Estate Duties may, despite anything contained in any written law for the time being in force in Singapore relating to the proof of documents, produce or cause to be produced in any court, in any proceedings relating to estate or death duties, a copy of any particulars contained in any document or return so transmitted, certified by him or her or on his or her behalf to be a correct copy of such particulars.

(8) For the purposes of subsection (7), the Commissioner of Estate Duties —(a)

may produce or cause to be produced the original of any such document or return in any case where it is necessary to prove the handwriting or the signature of the person who wrote, made, signed or furnished such document or return, but only for the purpose of such proof;

(b)

must not in any case be compelled to produce in any court either the original of such document or return or a copy of any particulars contained in such document or return.

(9) Despite anything in this section, the Comptroller may transmit to the Comptroller of Property Tax, the Comptroller of Goods and Services Tax, the Chief Assessor or the Commissioner of Stamp Duties any information which may be required by any of them in the performance of their duties, or may permit such access to any records or documents as may be necessary for those purposes.

(10) Despite anything in this section, the Comptroller may furnish to the Chief Executive Officer of the Central Provident Fund Board any information which may be required by him or her in the performance of his or her duties, or may permit such access to any records or documents as may be necessary for that purpose.

(10A) Despite anything in this section, the Comptroller may, for the purpose of enabling the Chief Statistician to perform his or her duties under the Statistics Act 1973, furnish and permit the Chief Statistician access to any information and records prescribed in rules made under section 7.

(10B) Despite anything in this section, the Comptroller may furnish to the head of a law enforcement agency any information —(a)

that may be required by the law enforcement agency for the purpose of an investigation or prosecution of a person for an offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; or

(b)

that the Comptroller has reasonable grounds to suspect affords evidence of the commission of such an offence.[45/2018]

(10C) The following persons, namely:(a)

the head of a law enforcement agency to whom any information is furnished under subsection (10B) for the purpose mentioned in subsection (10B)(a);

(b)

any person under the command of the head of the law enforcement agency;

(c)

any person to whom information is disclosed in compliance with this subsection,

must not disclose to any other person such information except where it is necessary for that same purpose, and any person in paragraph (a), (b) or (c) who contravenes this subsection shall be guilty of an offence.

(10D) Despite anything in this section, the Comptroller may furnish to the head of the Suspicious Transaction Reporting Office any information that may be required by the Suspicious Transaction Reporting Office for the purpose of detecting the possible commission of an offence specified in the First, Second or Third Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992.[Act 24 of 2024 wef 14/11/2024]

(10E) The following persons, namely:(a)

the head of the Suspicious Transaction Reporting Office to whom any information is furnished under subsection (10D) for the purpose mentioned in that subsection;

(b)

any Suspicious Transaction Reporting Officer to whom information is disclosed in compliance with this subsection,

must not disclose to any other person such information, except where the disclosure is to a Suspicious Transaction Reporting Officer and the disclosure is necessary for the same purpose, and any person in paragraph (a) or (b) who contravenes this subsection shall be guilty of an offence.

[45/2018]

[Act 24 of 2024 wef 14/11/2024]

(11) Despite anything in this section, the Comptroller may lay a complaint of professional misconduct against any person in the person’s professional dealings with the Comptroller to the appropriate authority empowered to take disciplinary action against the person and may in connection with the complaint furnish any relevant documents or information.

(11A) Despite anything in this section, the Comptroller —(a)

may furnish to —(i)

the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992; or

(ii)

an officer duly authorised by the chief executive officer,

any information required for the performance of the official duties of the chief executive officer or authorised officer in administering any of the public schemes specified in the Ninth Schedule; and

(b)

may allow the chief executive officer or authorised officer such access to any records or documents as may be necessary for the performance of those official duties.[2/2016; 41/2020]

(11B) Despite anything in this section, the Comptroller may allow a person who is authorised by the chief executive officer of the Inland Revenue Authority of Singapore such access to any records or documents as may be necessary for the person to conduct an audit in relation to the administration of any public scheme specified in the Ninth Schedule, including the audit of any information technology system used by the Inland Revenue Authority of Singapore for such administration.[27/2021]

(11C) A person authorised by the chief executive officer of the Inland Revenue Authority of Singapore under subsection (11B) —(a)

must make and subscribe a declaration of secrecy in accordance with subsection (1);

(b)

must not disclose to any person, or allow any person access to, anything contained in the records or documents; and

(c)

must not use or make any copy of the records or documents or anything contained in the records or documents, other than for the purpose of the audit mentioned in subsection (11B).[27/2021]

(11D) A person who contravenes subsection (11C)(b) or (c) shall be guilty of an offence.[27/2021]

(12) Despite subsections (1) and (2) and without affecting subsections (5) to (11D) and (12B), the Comptroller may disclose information relating to income or items of income of any person to any of the following with the express consent of the person:(a)

any public officer or officer of a statutory board for the performance of his or her official duties;

(b)

any other person (called A in this subsection and subsection (12A)) who is engaged by the Government or a statutory board to assist any public officer or officer of a statutory board in performing any of the officer’s official duties if a public officer or officer of the statutory board (as the case may be), duly authorised by the Comptroller for this purpose, has obtained a declaration of secrecy from A in accordance with subsection (1).[Act 33 of 2022 wef 04/11/2022]

(12A) A shall be guilty of an offence if A —(a)

discloses to any person, or allows any person access to, any information disclosed to A under subsection (12); or

(b)

uses or makes any copy of any record or document containing the information,

other than for the purpose of rendering the assistance mentioned in subsection (12)(b).

[Act 33 of 2022 wef 04/11/2022]

(12B) Despite subsections (1) and (2) and without affecting subsections (5) to (12), the Comptroller may disclose any information prescribed in the Eleventh Schedule to any public officer or officer of a statutory board that is required for the performance of the public officer’s or officer’s official duties.[Act 33 of 2022 wef 04/11/2022]

(13) Despite anything in this section, the Comptroller may furnish to the Government or any statutory board for any statistical or research purpose any information relating to any person in a manner that does not identify, and is not reasonably capable of being used to identify, that person.

(14) In this section —“head of a law enforcement agency” means —(a)

in relation to the Singapore Police Force, the Commissioner of Police;

(b)

in relation to the Commercial Affairs Department, the Director;

(c)

in relation to the Central Narcotics Bureau, the Director;

(d)

in relation to the Corrupt Practices Investigation Bureau, the Director; and

(e)

in relation to any other law enforcement agency, its head or equivalent;

“head of the Suspicious Transaction Reporting Office” means the Director of the Commercial Affairs Department;[Act 24 of 2024 wef 14/11/2024]

“law enforcement agency” means —(a)

the Singapore Police Force;

(b)

the Commercial Affairs Department;

(c)

the Central Narcotics Bureau;

(d)

the Corrupt Practices Investigation Bureau; and

(e)

any other department of the Government charged with the responsibility of investigating any offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992;[Act 24 of 2024 wef 14/11/2024]

“Suspicious Transaction Reporting Office” means the office mentioned in section 5(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992;[Act 24 of 2024 wef 14/11/2024]

“Suspicious Transaction Reporting Officer” means a Suspicious Transaction Reporting Officer as defined in section 2(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 who is a Commercial Affairs Officer appointed under section 64 of the Police Force Act 2004.[45/2018]

[Act 24 of 2024 wef 14/11/2024]