Income of wife
51.—(1) The income of a married woman must for the purposes of this Act be charged in her own name.(2) [Deleted by Act 22 of 2011]
(3) For the purposes of this Act, a married woman is treated as living with her husband unless —(a)
they are separated under an order of court of competent jurisdiction or by deed of separation;
(b)
they are in fact separated in such circumstances that the separation is likely to be permanent; or
(c)
she is, and her husband is not, resident in Singapore.
—(1) The income of a married woman must for the purposes of this Act be charged in her own name.
(2) [Deleted by Act 22 of 2011]
(3) For the purposes of this Act, a married woman is treated as living with her husband unless —(a)
they are separated under an order of court of competent jurisdiction or by deed of separation;
(b)
they are in fact separated in such circumstances that the separation is likely to be permanent; or
(c)
she is, and her husband is not, resident in Singapore.
Chargeability of trustees, etc.
52.—(1) A receiver appointed by the court, a trustee, a guardian, a curator or a committee, having the direction, control or management of any property or concern on behalf of any incapacitated person is chargeable to tax in like manner and to the like amount as such person would be chargeable if the person were not an incapacitated person.(2) This section is not to be construed to make any person chargeable to tax in respect of an incapacitated person, liable in such respect, for a greater amount of tax than that for which the incapacitated person would have been liable had no receiver, trustee, guardian, curator or committee been appointed.
—(1) A receiver appointed by the court, a trustee, a guardian, a curator or a committee, having the direction, control or management of any property or concern on behalf of any incapacitated person is chargeable to tax in like manner and to the like amount as such person would be chargeable if the person were not an incapacitated person.
(2) This section is not to be construed to make any person chargeable to tax in respect of an incapacitated person, liable in such respect, for a greater amount of tax than that for which the incapacitated person would have been liable had no receiver, trustee, guardian, curator or committee been appointed.
Chargeability of agent of person residing out of Singapore
53.—(1) A person not resident in Singapore (called in this section a non‑resident person) is assessable and chargeable to tax either directly or in the name of the person’s trustee, guardian, or committee, or of any attorney, factor, agent, receiver, branch or manager, whether such attorney, factor, agent, receiver, branch or manager has the receipt of the income or not, in like manner and to the like amount as such non‑resident person would be assessed and charged if the person were resident in Singapore and in the actual receipt of such income; except that in the case of any individual who is not resident in Singapore, no deduction is allowed under section 39.[41/2020]
(1A) A non‑resident person is assessable and chargeable in respect of any income arising, directly or indirectly, through or from any attorneyship, factorship, agency, receivership, branch or management, and is so assessable and chargeable in the name of the attorney, factor, agent, receiver, branch or manager.
(2) A non‑resident beneficiary of the estate of a deceased person is, where the estate is being administered in Singapore, assessable and chargeable in respect of the income received by or distributed to the non‑resident beneficiary or applied to the non‑resident beneficiary’s benefit in the name of the executor of the estate as if the executor were an agent of the non‑resident beneficiary.
(2A) Where a non‑resident person carries on business with a resident person and it appears to the Comptroller that, owing to the close connection between the resident person and the non‑resident person and to the substantial control exercised by the non‑resident person over the resident person, the course of business between those persons can be so arranged and is so arranged that the business done by the resident person pursuant to the resident person’s connection with the non‑resident person produces to the resident person either no profits or less than the ordinary profits which might be expected to arise from that business, the non‑resident person is assessable and chargeable to tax in the name of the resident person as if the resident person were an agent of the non‑resident person.
(3) Where the true amount of the gains or profits of any non‑resident person chargeable with tax in the name of a resident person cannot in any case be readily ascertained, the Comptroller may, if he or she thinks fit, assess and charge the non‑resident person on a fair and reasonable percentage of the turnover of the business done by the non‑resident person through or with the resident person in whose name the non‑resident person is chargeable as aforesaid, and in such case the provisions of this Act relating to the delivery of returns or particulars by persons acting on behalf of others extend so as to require returns or particulars to be furnished by the resident person of the business so done by the non‑resident person through or with the resident person, in the same manner as returns or particulars are to be delivered by persons acting for incapacitated or non‑resident persons of income to be charged.
(3A) The amount of the percentage under subsection (3) must in each case be determined with regard to the nature of the business and is, when determined by the Comptroller, subject to appeal in accordance with the provisions of Part 18.
(4) This section does not render a non‑resident person chargeable in the name of a broker or general commission agent or other agent where such broker, general commission agent or agent is not an authorised person carrying on the regular agency of the non‑resident person, or person chargeable as if the person were an agent pursuant to subsections (2A) and (3), in respect of gains or profits arising from sales or transactions carried out through such a broker or agent.
(5) The fact that a non‑resident person executes sales or carries out transactions with other non‑resident persons in circumstances which would make the non‑resident person chargeable pursuant to subsections (2A) and (3) in the name of a resident person does not of itself make the non‑resident person chargeable in respect of gains or profits arising from those sales or transactions.
(6) Where a non‑resident person is chargeable to tax in the name of any attorney, factor, agent, receiver or manager, in respect of any gains or profits arising from the sale of goods or produce manufactured or produced outside Singapore by the non‑resident person, the person in whose name the non‑resident person is so chargeable may, if the person thinks fit, apply to the Comptroller to have the assessment to tax in respect of those gains or profits made or amended on the basis of the profits which might reasonably be expected to have been earned by a merchant or, where the goods are retailed by or on behalf of the manufacturer or producer, by a retailer of the goods sold, who had bought from the manufacturer or producer direct, and on proof to the Comptroller’s satisfaction of the amount of the profits on that basis, the assessment must be made or amended accordingly.
(7) The master of any ship (within the meaning of section 2(1) of the Merchant Shipping Act 1995) and the captain of any aircraft owned or chartered by a non‑resident person who is chargeable under section 12(2) are (though not to the exclusion of any other agent) deemed the agents of such non‑resident person for all the purposes of this Act.[2/2016]
(8) The income of any non‑resident partner or partners from a partnership is assessable in the name of the partnership or of any resident partner or of any agent of the partnership in Singapore, and the tax charged thereon is recoverable by all means provided in this Act out of the assets of the partnership or from any partner or from any such agent.
—(1) A person not resident in Singapore (called in this section a non‑resident person) is assessable and chargeable to tax either directly or in the name of the person’s trustee, guardian, or committee, or of any attorney, factor, agent, receiver, branch or manager, whether such attorney, factor, agent, receiver, branch or manager has the receipt of the income or not, in like manner and to the like amount as such non‑resident person would be assessed and charged if the person were resident in Singapore and in the actual receipt of such income; except that in the case of any individual who is not resident in Singapore, no deduction is allowed under section 39.[41/2020]
(1A) A non‑resident person is assessable and chargeable in respect of any income arising, directly or indirectly, through or from any attorneyship, factorship, agency, receivership, branch or management, and is so assessable and chargeable in the name of the attorney, factor, agent, receiver, branch or manager.
(2) A non‑resident beneficiary of the estate of a deceased person is, where the estate is being administered in Singapore, assessable and chargeable in respect of the income received by or distributed to the non‑resident beneficiary or applied to the non‑resident beneficiary’s benefit in the name of the executor of the estate as if the executor were an agent of the non‑resident beneficiary.
(2A) Where a non‑resident person carries on business with a resident person and it appears to the Comptroller that, owing to the close connection between the resident person and the non‑resident person and to the substantial control exercised by the non‑resident person over the resident person, the course of business between those persons can be so arranged and is so arranged that the business done by the resident person pursuant to the resident person’s connection with the non‑resident person produces to the resident person either no profits or less than the ordinary profits which might be expected to arise from that business, the non‑resident person is assessable and chargeable to tax in the name of the resident person as if the resident person were an agent of the non‑resident person.
(3) Where the true amount of the gains or profits of any non‑resident person chargeable with tax in the name of a resident person cannot in any case be readily ascertained, the Comptroller may, if he or she thinks fit, assess and charge the non‑resident person on a fair and reasonable percentage of the turnover of the business done by the non‑resident person through or with the resident person in whose name the non‑resident person is chargeable as aforesaid, and in such case the provisions of this Act relating to the delivery of returns or particulars by persons acting on behalf of others extend so as to require returns or particulars to be furnished by the resident person of the business so done by the non‑resident person through or with the resident person, in the same manner as returns or particulars are to be delivered by persons acting for incapacitated or non‑resident persons of income to be charged.
(3A) The amount of the percentage under subsection (3) must in each case be determined with regard to the nature of the business and is, when determined by the Comptroller, subject to appeal in accordance with the provisions of Part 18.
(4) This section does not render a non‑resident person chargeable in the name of a broker or general commission agent or other agent where such broker, general commission agent or agent is not an authorised person carrying on the regular agency of the non‑resident person, or person chargeable as if the person were an agent pursuant to subsections (2A) and (3), in respect of gains or profits arising from sales or transactions carried out through such a broker or agent.
(5) The fact that a non‑resident person executes sales or carries out transactions with other non‑resident persons in circumstances which would make the non‑resident person chargeable pursuant to subsections (2A) and (3) in the name of a resident person does not of itself make the non‑resident person chargeable in respect of gains or profits arising from those sales or transactions.
(6) Where a non‑resident person is chargeable to tax in the name of any attorney, factor, agent, receiver or manager, in respect of any gains or profits arising from the sale of goods or produce manufactured or produced outside Singapore by the non‑resident person, the person in whose name the non‑resident person is so chargeable may, if the person thinks fit, apply to the Comptroller to have the assessment to tax in respect of those gains or profits made or amended on the basis of the profits which might reasonably be expected to have been earned by a merchant or, where the goods are retailed by or on behalf of the manufacturer or producer, by a retailer of the goods sold, who had bought from the manufacturer or producer direct, and on proof to the Comptroller’s satisfaction of the amount of the profits on that basis, the assessment must be made or amended accordingly.
(7) The master of any ship (within the meaning of section 2(1) of the Merchant Shipping Act 1995) and the captain of any aircraft owned or chartered by a non‑resident person who is chargeable under section 12(2) are (though not to the exclusion of any other agent) deemed the agents of such non‑resident person for all the purposes of this Act.[2/2016]
(8) The income of any non‑resident partner or partners from a partnership is assessable in the name of the partnership or of any resident partner or of any agent of the partnership in Singapore, and the tax charged thereon is recoverable by all means provided in this Act out of the assets of the partnership or from any partner or from any such agent.
Liability of person chargeable in respect of incapacitated person
54. The person who is chargeable in respect of an incapacitated person, or in whose name a non‑resident person is chargeable, is answerable for all matters required to be done by virtue of this Act for the assessment of the income of any person for whom the firstmentioned person acts and for paying the tax chargeable thereon.
Liability of managers of companies or bodies of persons
55. The manager or principal officer in Singapore of every company or body of persons is answerable for doing all such acts, matters and things as are required to be done by virtue of this Act for the assessment of the company or body of persons and payment of tax.
Indemnification of representative
56. Every person answerable under this Act for the payment of tax on behalf of another person may retain out of any money coming to the firstmentioned person’s hands on behalf of the other person so much thereof as is sufficient to pay the tax; and must be and is indemnified against any person whatsoever for all payments made by the firstmentioned person pursuant to and by virtue of this Act.
Power to appoint agent, etc., for recovery of tax
57.—(1) The Comptroller may by written notice, if the Comptroller thinks it necessary, declare any person to be the agent of any other person.(1A) The person (X) declared the agent under subsection (1) is the agent of such other person for the purposes of this Act and may be required to pay any tax due from any moneys, including pensions, salary, wages or any other remuneration, which, at the date of the receipt of the notice or at any time during the period of 90 days thereafter, may be held by X for or due by X to the person whose agent X has been declared to be.
(1B) In default of payment under subsection (1A), the tax is recoverable from the agent in the manner provided by section 89.
(2) For the purposes of this section, the Comptroller may require any person to give the Comptroller information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person.
(3) Where any person declared by the Comptroller to be the agent of any other person under subsection (1) is aggrieved by such declaration the person may, by written notice to the Comptroller within 14 days, or within such further time as the Comptroller may allow, object to the declaration.
(4) The Comptroller must examine the objection and may cancel, vary or confirm the declaration.
(5) Where the objector is aggrieved by the Comptroller’s decision on the objection, the objector may appeal against such decision to the Board of Review and the provisions of Part 18 apply with the necessary modifications.
(5A) For the purposes of payment of any tax due from any moneys referred to in subsection (1A) in a joint account at any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions apply:(a)
the person declared by the Comptroller under subsection (1) to be the agent of any person who is an owner of such moneys must —(i)
within 14 days of the receipt of the notice under subsection (1A), send a notice by registered post addressed to every owner of such moneys at the address last known to the agent informing the owner of such declaration; and
(ii)
retain such amount of the moneys as is presumed under paragraph (b) to be owned by the person from whom tax is due and subject to paragraph (e) within 42 days of the receipt of the notice under subsection (1A) pay over the tax due from such amount to the Comptroller;
(b)
it is presumed, until the contrary is proved, that the holders of a joint account at any bank have equal share of the moneys in the account as at the date of receipt of the notice under subsection (1A) and that the joint owners of any immovable property share the proceeds of sale of the property equally;
(c)
any owner of such moneys who objects to the share presumed under paragraph (b) must give written notice of the owner’s objection to the person declared to be the agent under subsection (1) within 28 days of the receipt of the notice of the agent under paragraph (a)(i), or within such further period as the Comptroller may allow, and furnish proof as to the owner’s share of the moneys;
(d)
where an objection under paragraph (c) has been received, the person declared to be the agent must —(i)
retain the amount of such moneys referred to in paragraph (a)(ii) until such time as the Comptroller by notice under paragraph (e) informs the person of the Comptroller’s decision on the objection; and
(ii)
inform the Comptroller of the objection within 7 days of the receipt of the objection;
(e)
the Comptroller must consider the objection and must by written notice inform the person declared to be the agent of the Comptroller’s decision and the agent must, despite any appeal under paragraph (f), pay over any tax due from the share of moneys decided by the Comptroller as the amount, not exceeding the amount presumed under paragraph (b) to be the share of the person by whom the tax is payable, held by the agent for or due by the agent to the person; and
(f)
any owner of such moneys aggrieved by the Comptroller’s decision under paragraph (e) may appeal against the decision to the Board of Review and the provisions of Part 18 apply, with the necessary modifications, to the appeal.
(6) Where an agent makes any payment of moneys to the Comptroller under this section —(a)
the agent is deemed to have been acting under the authority of the person by whom the tax is payable (called in this section the defaulting taxpayer);
(b)
the agent is indemnified in respect of the payment to the Comptroller;
(c)
the amount of the tax due from the defaulting taxpayer is reduced by the amount paid by the agent to the Comptroller; and
(d)
the amount of the reduction is, to the extent of that amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.
(6A) Where —(a)
an amount of tax is due from any person under this Act otherwise than as an agent under this section;
(b)
except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and
(c)
before payment of the amount mentioned in paragraph (b) is made to the defaulting taxpayer, the Comptroller serves notice on any public officer (including an employee appointed under section 9(3) of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer,
then the public officer is, despite any other written law, contract or scheme, entitled to reduce the amount mentioned in paragraph (b) by the amount of the whole or any part of the tax mentioned in paragraph (a), and if the public officer makes such a reduction —
(d)
the amount of the tax mentioned in paragraph (a) is reduced by the amount of the reduction; and
(e)
the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys referred to in paragraph (b) to the defaulting taxpayer.
(7) In this section —“joint account” means any account in the names of 2 or more persons but excludes any partnership account, trust account and any account where a minor is one of the joint account holders;
“tax” includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.
—(1) The Comptroller may by written notice, if the Comptroller thinks it necessary, declare any person to be the agent of any other person.
(1A) The person (X) declared the agent under subsection (1) is the agent of such other person for the purposes of this Act and may be required to pay any tax due from any moneys, including pensions, salary, wages or any other remuneration, which, at the date of the receipt of the notice or at any time during the period of 90 days thereafter, may be held by X for or due by X to the person whose agent X has been declared to be.
(1B) In default of payment under subsection (1A), the tax is recoverable from the agent in the manner provided by section 89.
(2) For the purposes of this section, the Comptroller may require any person to give the Comptroller information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person.
(3) Where any person declared by the Comptroller to be the agent of any other person under subsection (1) is aggrieved by such declaration the person may, by written notice to the Comptroller within 14 days, or within such further time as the Comptroller may allow, object to the declaration.
(4) The Comptroller must examine the objection and may cancel, vary or confirm the declaration.
(5) Where the objector is aggrieved by the Comptroller’s decision on the objection, the objector may appeal against such decision to the Board of Review and the provisions of Part 18 apply with the necessary modifications.
(5A) For the purposes of payment of any tax due from any moneys referred to in subsection (1A) in a joint account at any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions apply:(a)
the person declared by the Comptroller under subsection (1) to be the agent of any person who is an owner of such moneys must —(i)
within 14 days of the receipt of the notice under subsection (1A), send a notice by registered post addressed to every owner of such moneys at the address last known to the agent informing the owner of such declaration; and
(ii)
retain such amount of the moneys as is presumed under paragraph (b) to be owned by the person from whom tax is due and subject to paragraph (e) within 42 days of the receipt of the notice under subsection (1A) pay over the tax due from such amount to the Comptroller;
(b)
it is presumed, until the contrary is proved, that the holders of a joint account at any bank have equal share of the moneys in the account as at the date of receipt of the notice under subsection (1A) and that the joint owners of any immovable property share the proceeds of sale of the property equally;
(c)
any owner of such moneys who objects to the share presumed under paragraph (b) must give written notice of the owner’s objection to the person declared to be the agent under subsection (1) within 28 days of the receipt of the notice of the agent under paragraph (a)(i), or within such further period as the Comptroller may allow, and furnish proof as to the owner’s share of the moneys;
(d)
where an objection under paragraph (c) has been received, the person declared to be the agent must —(i)
retain the amount of such moneys referred to in paragraph (a)(ii) until such time as the Comptroller by notice under paragraph (e) informs the person of the Comptroller’s decision on the objection; and
(ii)
inform the Comptroller of the objection within 7 days of the receipt of the objection;
(e)
the Comptroller must consider the objection and must by written notice inform the person declared to be the agent of the Comptroller’s decision and the agent must, despite any appeal under paragraph (f), pay over any tax due from the share of moneys decided by the Comptroller as the amount, not exceeding the amount presumed under paragraph (b) to be the share of the person by whom the tax is payable, held by the agent for or due by the agent to the person; and
(f)
any owner of such moneys aggrieved by the Comptroller’s decision under paragraph (e) may appeal against the decision to the Board of Review and the provisions of Part 18 apply, with the necessary modifications, to the appeal.
(6) Where an agent makes any payment of moneys to the Comptroller under this section —(a)
the agent is deemed to have been acting under the authority of the person by whom the tax is payable (called in this section the defaulting taxpayer);
(b)
the agent is indemnified in respect of the payment to the Comptroller;
(c)
the amount of the tax due from the defaulting taxpayer is reduced by the amount paid by the agent to the Comptroller; and
(d)
the amount of the reduction is, to the extent of that amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.
(6A) Where —(a)
an amount of tax is due from any person under this Act otherwise than as an agent under this section;
(b)
except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and
(c)
before payment of the amount mentioned in paragraph (b) is made to the defaulting taxpayer, the Comptroller serves notice on any public officer (including an employee appointed under section 9(3) of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer,
then the public officer is, despite any other written law, contract or scheme, entitled to reduce the amount mentioned in paragraph (b) by the amount of the whole or any part of the tax mentioned in paragraph (a), and if the public officer makes such a reduction —
(d)
the amount of the tax mentioned in paragraph (a) is reduced by the amount of the reduction; and
(e)
the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys referred to in paragraph (b) to the defaulting taxpayer.
(7) In this section —“joint account” means any account in the names of 2 or more persons but excludes any partnership account, trust account and any account where a minor is one of the joint account holders;
“tax” includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.
Deceased persons
58.—(1) Where an individual (X) dies, then as respects income arising before X’s death all rights and duties which would have attached to X, and any liability to be charged with or to pay tax to which X would have been subject under this Act if X had not died, pass to X’s executor, and the amount of any tax payable by the executor under this section is a debt due from and payable out of X’s estate.(2) Any assessment or additional assessment on any such income must not be made later than the end of the third year of assessment following that in which X died.
(3) Where, by reason of the death of an individual (X), a trade, business, profession, vocation or employment ceases to be carried on or exercised by X or the income from any other source ceases, and section 35 applies, X’s executor is liable for the tax for which X would have been liable if X had not died but, except in the case of dividends, a cessation had taken place at the date of X’s death.
(4) In the case of an individual dying during the year preceding the year of assessment, if his or her executor distributes the estate before the commencement of the year of assessment, such executor must pay any tax for that year of assessment at the rate or rates in force at the date of distribution of the estate, if the rate of tax for that year of assessment has not been varied at that date.
—(1) Where an individual (X) dies, then as respects income arising before X’s death all rights and duties which would have attached to X, and any liability to be charged with or to pay tax to which X would have been subject under this Act if X had not died, pass to X’s executor, and the amount of any tax payable by the executor under this section is a debt due from and payable out of X’s estate.
(2) Any assessment or additional assessment on any such income must not be made later than the end of the third year of assessment following that in which X died.
(3) Where, by reason of the death of an individual (X), a trade, business, profession, vocation or employment ceases to be carried on or exercised by X or the income from any other source ceases, and section 35 applies, X’s executor is liable for the tax for which X would have been liable if X had not died but, except in the case of dividends, a cessation had taken place at the date of X’s death.
(4) In the case of an individual dying during the year preceding the year of assessment, if his or her executor distributes the estate before the commencement of the year of assessment, such executor must pay any tax for that year of assessment at the rate or rates in force at the date of distribution of the estate, if the rate of tax for that year of assessment has not been varied at that date.
Duty of liquidator on winding up of company or limited liability partnership
59.—(1) Where a company or a limited liability partnership is being wound up, the liquidator of the company or limited liability partnership (as the case may be) is answerable for doing all such acts, matters and things as are required to be done under this Act in relation to the affairs of the company or the limited liability partnership.(2) Where a company is being wound up, the liquidator of the company must not distribute any of the assets of the company to its shareholders unless the liquidator has made provision for the payment in full of any tax which may be found payable by the company.
—(1) Where a company or a limited liability partnership is being wound up, the liquidator of the company or limited liability partnership (as the case may be) is answerable for doing all such acts, matters and things as are required to be done under this Act in relation to the affairs of the company or the limited liability partnership.
(2) Where a company is being wound up, the liquidator of the company must not distribute any of the assets of the company to its shareholders unless the liquidator has made provision for the payment in full of any tax which may be found payable by the company.
Chargeability of joint trustees
60. Where 2 or more persons act in the capacity of trustees of a trust they may be charged jointly or severally with the tax with which they are chargeable in that capacity and are jointly and severally liable for payment of the same.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
