§ 65B — Power of Comptroller to obtain information

65B.—(1) The Comptroller or any officer authorised by the Comptroller in that behalf —(a)

must at all times have full and free access to all buildings, places, documents, computers, computer programs and computer software (whether installed in a computer or otherwise) for any of the purposes of this Act;

(b)

must have access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained or available to such computers into readable and comprehensive format or text for any of the purposes of this Act;

(c)

is entitled —(i)

without fee or reward, to inspect, copy or make extracts from any such document, computer, computer program, computer software or computer output; and

(ii)

at any reasonable time to inspect and check the operation of any computer, device, apparatus or material which is or has been in use in connection with anything to which this section applies;

(d)

may take possession of any such document, computer, device, apparatus, material, computer program or computer software where in his or her opinion —(i)

the inspection, checking, copying thereof or extraction therefrom cannot reasonably be performed without taking possession;

(ii)

any such items may be interfered with or destroyed unless possession is taken; or

(iii)

any such items may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment;

(e)

is entitled to require —(i)

the person by whom or on whose behalf the computer is or has been used, or any person having charge of, or otherwise concerned with the operation of the computer, device, apparatus or material to provide the Comptroller or officer with such reasonable assistance as the Comptroller or officer may require for the purposes of this section; and

(ii)

any person in possession of decryption information to grant the Comptroller or officer access to such decryption information necessary to decrypt data required for the purpose of this section; and

(f)

is entitled to require a person in or at the building or place, and who appears to the Comptroller or officer to be acquainted with —(i)

any facts or circumstances concerning the person’s or another person’s income, assets or liabilities; or

(ii)

any facts or circumstances that are relevant to an investigation of, or the prosecution of a person for, an offence under this Act,

to do either or both of the following:

(iii)

answer any question to the best of that person’s knowledge, information and belief;

(iv)

take reasonable steps to produce a document for inspection.[34/2016; 45/2018]

(1A) The Comptroller or a specially authorised officer may, for the purpose of investigating an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A, break open any outer or inner door or window, or use any other reasonable means, to gain entry to a building or place.[45/2018]

[Act 30 of 2023 wef 30/10/2023]

(1B) The Comptroller or a specially authorised officer may only exercise the power under subsection (1A) if —(a)

he or she has reason to believe that there is in that building or place any document or thing that may be, or that contains information that may be —(i)

relevant to the investigation; or

(ii)

required as evidence in proceedings for the offence being investigated;

(b)

he or she has reason to believe that the document or thing is likely to be concealed, removed or destroyed, or the information is likely to be deleted, by any person; and

(c)

he or she is unable to gain entry to that building or place after stating his or her authority and purpose and demanding such entry.[45/2018]

(1C) To avoid doubt, the Comptroller or a specially authorised officer who has gained entry to a building or place by exercising his or her power under subsection (1A), may exercise any of his or her powers under subsection (1) after such entry.[45/2018]

(1D) The Comptroller or a specially authorised officer may, after gaining entry into a building or place under subsection (1) or (1A) for the purpose of investigating an offence under this Act, search or cause to be searched a person found in the building or place for any document or thing which may be relevant for the investigation, or is required as evidence in proceedings for that offence.[45/2018]

(1E) A reference in subsection (1D) to an offence under this Act excludes an offence under section 65C as applied by section 105F or by section 105N, or an offence under section 105M.[45/2018]

(1F) A woman must not be searched except by a woman.[45/2018]

(2) A person is not obliged under this section to disclose (including through the production of a document) —(a)

any information which the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act 1893) to observe secrecy; or

(b)

any information subject to legal privilege.[34/2016]

(3) The Comptroller may by notice require any person to give orally, in writing, or through the electronic service —(a)

any information concerning the person’s or any other person’s income, assets or liabilities that is relevant for the purposes of this Act; or

(b)

any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act.[45/2018]

(3A) The time for compliance with a notice under subsection (3) is 21 days from the date of service of the notice or such other period as the Comptroller considers appropriate.

(3B) The Comptroller may by notice require any person to attend personally before the Comptroller or an officer authorised by the Comptroller, at the place and time specified in the notice, to do one or both of the following:(a)

provide, to the best of that person’s knowledge, information and belief —(i)

any information concerning the person’s or any other person’s income, assets or liabilities that is relevant for the purposes of this Act; or

(ii)

any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act;

(b)

take reasonable steps to produce for inspection any document concerning such income, assets or liabilities, or that contains such information.[34/2016; 45/2018]

(3C) The power to require a person to provide information or produce a document under subsection (1)(f) or (3), or when in attendance before the Comptroller or an authorised officer pursuant to a notice under subsection (3B), includes the power —(a)

to require that person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or document;

(b)

if the information is not provided or the document is not produced, to require that person to state, to the best of the person’s knowledge and belief, where it is;

(c)

if the information is recorded otherwise than in legible form, to require the information to be made available to the Comptroller or authorised officer (as the case may be) in legible form; and

(d)

in the case of a document, to inspect, copy or make extracts from the document without fee or reward, and to take possession of the document if in the Comptroller’s or authorised officer’s opinion —(i)

the inspection, copying or extraction cannot reasonably be performed without taking possession of the document;

(ii)

the document may be interfered with or destroyed unless possession of the document is taken; or

(iii)

the document may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment.[34/2016]

(3D) A statement made by any person asked under subsection (1)(f), or when in attendance before the Comptroller or an authorised officer pursuant to a notice under subsection (3B), must —(a)

be reduced to writing;

(b)

be read over to the person;

(c)

if the person does not understand English, be interpreted for the person in a language that the person understands; and

(d)

be signed by the person.[34/2016]

(3E) In this section —“document” includes, in addition to a document in writing —(a)

any map, plan, graph or drawing;

(b)

any photograph;

(c)

any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;

(d)

any disc, tape, soundtrack or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it;

(e)

any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it; and

(f)

any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;

“writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form.[34/2016]

(4) In this section, “computer” and “computer output” have the meanings given by the Computer Misuse Act 1993.[9/2018]

—(1) The Comptroller or any officer authorised by the Comptroller in that behalf —(a)

must at all times have full and free access to all buildings, places, documents, computers, computer programs and computer software (whether installed in a computer or otherwise) for any of the purposes of this Act;

(b)

must have access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained or available to such computers into readable and comprehensive format or text for any of the purposes of this Act;

(c)

is entitled —(i)

without fee or reward, to inspect, copy or make extracts from any such document, computer, computer program, computer software or computer output; and

(ii)

at any reasonable time to inspect and check the operation of any computer, device, apparatus or material which is or has been in use in connection with anything to which this section applies;

(d)

may take possession of any such document, computer, device, apparatus, material, computer program or computer software where in his or her opinion —(i)

the inspection, checking, copying thereof or extraction therefrom cannot reasonably be performed without taking possession;

(ii)

any such items may be interfered with or destroyed unless possession is taken; or

(iii)

any such items may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment;

(e)

is entitled to require —(i)

the person by whom or on whose behalf the computer is or has been used, or any person having charge of, or otherwise concerned with the operation of the computer, device, apparatus or material to provide the Comptroller or officer with such reasonable assistance as the Comptroller or officer may require for the purposes of this section; and

(ii)

any person in possession of decryption information to grant the Comptroller or officer access to such decryption information necessary to decrypt data required for the purpose of this section; and

(f)

is entitled to require a person in or at the building or place, and who appears to the Comptroller or officer to be acquainted with —(i)

any facts or circumstances concerning the person’s or another person’s income, assets or liabilities; or

(ii)

any facts or circumstances that are relevant to an investigation of, or the prosecution of a person for, an offence under this Act,

to do either or both of the following:

(iii)

answer any question to the best of that person’s knowledge, information and belief;

(iv)

take reasonable steps to produce a document for inspection.[34/2016; 45/2018]

(1A) The Comptroller or a specially authorised officer may, for the purpose of investigating an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A, break open any outer or inner door or window, or use any other reasonable means, to gain entry to a building or place.[45/2018]

[Act 30 of 2023 wef 30/10/2023]

(1B) The Comptroller or a specially authorised officer may only exercise the power under subsection (1A) if —(a)

he or she has reason to believe that there is in that building or place any document or thing that may be, or that contains information that may be —(i)

relevant to the investigation; or

(ii)

required as evidence in proceedings for the offence being investigated;

(b)

he or she has reason to believe that the document or thing is likely to be concealed, removed or destroyed, or the information is likely to be deleted, by any person; and

(c)

he or she is unable to gain entry to that building or place after stating his or her authority and purpose and demanding such entry.[45/2018]

(1C) To avoid doubt, the Comptroller or a specially authorised officer who has gained entry to a building or place by exercising his or her power under subsection (1A), may exercise any of his or her powers under subsection (1) after such entry.[45/2018]

(1D) The Comptroller or a specially authorised officer may, after gaining entry into a building or place under subsection (1) or (1A) for the purpose of investigating an offence under this Act, search or cause to be searched a person found in the building or place for any document or thing which may be relevant for the investigation, or is required as evidence in proceedings for that offence.[45/2018]

(1E) A reference in subsection (1D) to an offence under this Act excludes an offence under section 65C as applied by section 105F or by section 105N, or an offence under section 105M.[45/2018]

(1F) A woman must not be searched except by a woman.[45/2018]

(2) A person is not obliged under this section to disclose (including through the production of a document) —(a)

any information which the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act 1893) to observe secrecy; or

(b)

any information subject to legal privilege.[34/2016]

(3) The Comptroller may by notice require any person to give orally, in writing, or through the electronic service —(a)

any information concerning the person’s or any other person’s income, assets or liabilities that is relevant for the purposes of this Act; or

(b)

any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act.[45/2018]

(3A) The time for compliance with a notice under subsection (3) is 21 days from the date of service of the notice or such other period as the Comptroller considers appropriate.

(3B) The Comptroller may by notice require any person to attend personally before the Comptroller or an officer authorised by the Comptroller, at the place and time specified in the notice, to do one or both of the following:(a)

provide, to the best of that person’s knowledge, information and belief —(i)

any information concerning the person’s or any other person’s income, assets or liabilities that is relevant for the purposes of this Act; or

(ii)

any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act;

(b)

take reasonable steps to produce for inspection any document concerning such income, assets or liabilities, or that contains such information.[34/2016; 45/2018]

(3C) The power to require a person to provide information or produce a document under subsection (1)(f) or (3), or when in attendance before the Comptroller or an authorised officer pursuant to a notice under subsection (3B), includes the power —(a)

to require that person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or document;

(b)

if the information is not provided or the document is not produced, to require that person to state, to the best of the person’s knowledge and belief, where it is;

(c)

if the information is recorded otherwise than in legible form, to require the information to be made available to the Comptroller or authorised officer (as the case may be) in legible form; and

(d)

in the case of a document, to inspect, copy or make extracts from the document without fee or reward, and to take possession of the document if in the Comptroller’s or authorised officer’s opinion —(i)

the inspection, copying or extraction cannot reasonably be performed without taking possession of the document;

(ii)

the document may be interfered with or destroyed unless possession of the document is taken; or

(iii)

the document may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment.[34/2016]

(3D) A statement made by any person asked under subsection (1)(f), or when in attendance before the Comptroller or an authorised officer pursuant to a notice under subsection (3B), must —(a)

be reduced to writing;

(b)

be read over to the person;

(c)

if the person does not understand English, be interpreted for the person in a language that the person understands; and

(d)

be signed by the person.[34/2016]

(3E) In this section —“document” includes, in addition to a document in writing —(a)

any map, plan, graph or drawing;

(b)

any photograph;

(c)

any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;

(d)

any disc, tape, soundtrack or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it;

(e)

any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it; and

(f)

any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;

“writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form.[34/2016]

(4) In this section, “computer” and “computer output” have the meanings given by the Computer Misuse Act 1993.[9/2018]