Interpretation of this Part
105A.—(1) In this Part —“avoidance of double taxation arrangement” means an arrangement having effect under section 49;
“competent authority”, in relation to a prescribed arrangement, means a person or an authority whom the Comptroller is satisfied is authorised to make a request to the Comptroller for information —(a)
if it is an avoidance of double taxation arrangement, under the EOI provision of the arrangement; or
(b)
if it is an EOI arrangement, under the provisions of the arrangement;
“exchange of information arrangement” or “EOI arrangement” means an arrangement having effect under section 105BA;
“exchange of information provision” or “EOI provision”, in relation to an avoidance of double taxation arrangement, means a provision in that arrangement which provides expressly for the exchange of information concerning the tax positions of persons;
“prescribed arrangement” means an avoidance of double taxation arrangement which contains an EOI provision, or an EOI arrangement;
“tax position”, in relation to a person, means the person’s position —(a)
as regards any tax —(i)
of the country with whose government the avoidance of double taxation arrangement or EOI arrangement in question was made; and
(ii)
that is covered by the EOI provision of the avoidance of double taxation arrangement or by the EOI arrangement; or
(b)
as regards —(i)
past, present and future liability to pay any tax mentioned in paragraph (a);
(ii)
penalties, interest and other amounts that have been paid, or are or may be payable, by or to the person in connection with any such tax; and
(iii)
claims, elections, applications and notices that have been or may be made or given in connection with any such tax.
(2) A reference in this Part to the tax position of a person includes a reference to the tax position of —(a)
a person (not being an individual) that has ceased to exist; and
(b)
an individual who has died.
(3) A reference in this Part to the tax position of a person is a reference to the person’s tax position at any time or in relation to any period, unless otherwise stated in the prescribed arrangement in question.
(4) To avoid doubt, the reference to tax in the definition of “tax position” in subsection (1) is a reference to any type of tax that is covered by the EOI provision of the avoidance of double taxation arrangement in question or by the EOI arrangement in question, and is not limited to income tax or tax of a similar character.
(5) In relation to an EOI arrangement which is a multilateral treaty referred to in section 105BA(1A) —(a)
the reference in the definition of “competent authority” to a person or an authority authorised under the provisions of the EOI arrangement to make a request to the Comptroller for information is a reference to a person or an authority of a country that is a Party to the treaty authorised to make such a request; and
(b)
the reference in the definition of “tax position” to any tax of the country with whose government the EOI arrangement was made and that is covered by the arrangement, is a reference to any tax of a country that is a Party to the treaty and covered by the treaty.[37/2014]
—(1) In this Part —“avoidance of double taxation arrangement” means an arrangement having effect under section 49;
“competent authority”, in relation to a prescribed arrangement, means a person or an authority whom the Comptroller is satisfied is authorised to make a request to the Comptroller for information —(a)
if it is an avoidance of double taxation arrangement, under the EOI provision of the arrangement; or
(b)
if it is an EOI arrangement, under the provisions of the arrangement;
“exchange of information arrangement” or “EOI arrangement” means an arrangement having effect under section 105BA;
“exchange of information provision” or “EOI provision”, in relation to an avoidance of double taxation arrangement, means a provision in that arrangement which provides expressly for the exchange of information concerning the tax positions of persons;
“prescribed arrangement” means an avoidance of double taxation arrangement which contains an EOI provision, or an EOI arrangement;
“tax position”, in relation to a person, means the person’s position —(a)
as regards any tax —(i)
of the country with whose government the avoidance of double taxation arrangement or EOI arrangement in question was made; and
(ii)
that is covered by the EOI provision of the avoidance of double taxation arrangement or by the EOI arrangement; or
(b)
as regards —(i)
past, present and future liability to pay any tax mentioned in paragraph (a);
(ii)
penalties, interest and other amounts that have been paid, or are or may be payable, by or to the person in connection with any such tax; and
(iii)
claims, elections, applications and notices that have been or may be made or given in connection with any such tax.
(2) A reference in this Part to the tax position of a person includes a reference to the tax position of —(a)
a person (not being an individual) that has ceased to exist; and
(b)
an individual who has died.
(3) A reference in this Part to the tax position of a person is a reference to the person’s tax position at any time or in relation to any period, unless otherwise stated in the prescribed arrangement in question.
(4) To avoid doubt, the reference to tax in the definition of “tax position” in subsection (1) is a reference to any type of tax that is covered by the EOI provision of the avoidance of double taxation arrangement in question or by the EOI arrangement in question, and is not limited to income tax or tax of a similar character.
(5) In relation to an EOI arrangement which is a multilateral treaty referred to in section 105BA(1A) —(a)
the reference in the definition of “competent authority” to a person or an authority authorised under the provisions of the EOI arrangement to make a request to the Comptroller for information is a reference to a person or an authority of a country that is a Party to the treaty authorised to make such a request; and
(b)
the reference in the definition of “tax position” to any tax of the country with whose government the EOI arrangement was made and that is covered by the arrangement, is a reference to any tax of a country that is a Party to the treaty and covered by the treaty.[37/2014]
Purpose of this Part
105B. The purpose of this Part is to facilitate the disclosure of information to a competent authority —(a)
under an avoidance of double taxation arrangement in accordance with the EOI provision in that arrangement; or
(b)
under and in accordance with an EOI arrangement.
Exchange of information arrangement
105BA.—(1) If the Minister by order declares that an arrangement specified in the order has been made with the government of any country, or the governments of 2 or more countries, outside Singapore for the exchange of information concerning the tax positions of persons (whether upon request by an authority of a country to the arrangement or otherwise), and that it is expedient that that arrangement should have effect, then the arrangement has effect despite anything in any written law.[37/2014; 2/2016]
(1A) An arrangement under subsection (1) includes a multilateral treaty to which Singapore is a Party, the purpose or one of the purposes of which is the exchange of information concerning the tax positions of persons (whether upon request by an authority of a Party to the treaty or otherwise).[37/2014; 2/2016]
(2) An order made under this section may be revoked by a subsequent order.
(3) Where an arrangement has effect by virtue of this section, the obligation as to secrecy imposed by section 6 does not prevent the disclosure to the competent authority under the arrangement of such information as is required to be disclosed under the arrangement.
—(1) If the Minister by order declares that an arrangement specified in the order has been made with the government of any country, or the governments of 2 or more countries, outside Singapore for the exchange of information concerning the tax positions of persons (whether upon request by an authority of a country to the arrangement or otherwise), and that it is expedient that that arrangement should have effect, then the arrangement has effect despite anything in any written law.[37/2014; 2/2016]
(1A) An arrangement under subsection (1) includes a multilateral treaty to which Singapore is a Party, the purpose or one of the purposes of which is the exchange of information concerning the tax positions of persons (whether upon request by an authority of a Party to the treaty or otherwise).[37/2014; 2/2016]
(2) An order made under this section may be revoked by a subsequent order.
(3) Where an arrangement has effect by virtue of this section, the obligation as to secrecy imposed by section 6 does not prevent the disclosure to the competent authority under the arrangement of such information as is required to be disclosed under the arrangement.
Request for information
105D.—(1) The competent authority under a prescribed arrangement may make a request to the Comptroller for information concerning the tax position of any person in accordance with —(a)
if it is an avoidance of double taxation arrangement, the EOI provision of that arrangement; or
(b)
if it is an EOI arrangement, the provisions of that arrangement.
(2) Unless the Comptroller otherwise permits, the request must set out the information prescribed in the Eighth Schedule.
(3) Every request is subject to and must be dealt with in accordance with the terms of the prescribed arrangement.
(4) For the purposes of subsection (3), the terms of the prescribed arrangement are not to be construed in such a way as to prevent the Comptroller from complying with, or to permit the Comptroller to decline to comply with, a request for information merely because —(a)
Singapore does not need the information for its own tax purposes; or
(b)
the information is held by a bank or other financial institution, a nominee or a person acting in an agency or a fiduciary capacity, or it relates to the ownership interests in an entity.
—(1) The competent authority under a prescribed arrangement may make a request to the Comptroller for information concerning the tax position of any person in accordance with —(a)
if it is an avoidance of double taxation arrangement, the EOI provision of that arrangement; or
(b)
if it is an EOI arrangement, the provisions of that arrangement.
(2) Unless the Comptroller otherwise permits, the request must set out the information prescribed in the Eighth Schedule.
(3) Every request is subject to and must be dealt with in accordance with the terms of the prescribed arrangement.
(4) For the purposes of subsection (3), the terms of the prescribed arrangement are not to be construed in such a way as to prevent the Comptroller from complying with, or to permit the Comptroller to decline to comply with, a request for information merely because —(a)
Singapore does not need the information for its own tax purposes; or
(b)
the information is held by a bank or other financial institution, a nominee or a person acting in an agency or a fiduciary capacity, or it relates to the ownership interests in an entity.
Comptroller to serve notice of request on certain persons
105E.—(1) After receipt of a request under section 105D for any information which, in the Comptroller’s opinion, is information mentioned in subsection (2), the Comptroller must serve notice of the request on the person identified in the request as the person in relation to whom the information is sought.(1A) Where the request mentioned in subsection (1), in the Comptroller’s opinion, does not contain sufficient information for the Comptroller to serve notice under subsection (1), the Comptroller must, after he or she discovers such information from information already in the Comptroller’s possession or obtained under section 105F or 105G, serve notice of the request on that person.[37/2014]
(2) The information mentioned in subsection (1) or (1A) is information that is protected from unauthorised disclosure under —(a)
section 47 of the Banking Act 1970 including that section as applied by section 55ZI(1) of that Act; or
(b)
section 49 of the Trust Companies Act 2005.[37/2014; 1/2020]
(3) [Deleted by Act 19 of 2013]
(4) Notice under subsection (1) or (1A) need not be served on any person —(a)
if the Comptroller —(i)
does not have any information of the person upon whom service may be effected in accordance with section 8;
(ii)
is of the opinion that this is likely to prevent or unduly delay the effective exchange of information under the prescribed arrangement; or
(iii)
is of the opinion that this is likely to prejudice any investigation into any alleged breach of any law relating to tax of the country of the competent authority making the request (whether the breach would result in the imposition of a criminal or civil penalty); or
(b)
on such other ground as may be prescribed under section 105H.[37/2014]
(5) Rules made under section 105H may provide for the particulars to be given in a notice under subsection (1) or (1A).[37/2014]
—(1) After receipt of a request under section 105D for any information which, in the Comptroller’s opinion, is information mentioned in subsection (2), the Comptroller must serve notice of the request on the person identified in the request as the person in relation to whom the information is sought.
(1A) Where the request mentioned in subsection (1), in the Comptroller’s opinion, does not contain sufficient information for the Comptroller to serve notice under subsection (1), the Comptroller must, after he or she discovers such information from information already in the Comptroller’s possession or obtained under section 105F or 105G, serve notice of the request on that person.[37/2014]
(2) The information mentioned in subsection (1) or (1A) is information that is protected from unauthorised disclosure under —(a)
section 47 of the Banking Act 1970 including that section as applied by section 55ZI(1) of that Act; or
(b)
section 49 of the Trust Companies Act 2005.[37/2014; 1/2020]
(3) [Deleted by Act 19 of 2013]
(4) Notice under subsection (1) or (1A) need not be served on any person —(a)
if the Comptroller —(i)
does not have any information of the person upon whom service may be effected in accordance with section 8;
(ii)
is of the opinion that this is likely to prevent or unduly delay the effective exchange of information under the prescribed arrangement; or
(iii)
is of the opinion that this is likely to prejudice any investigation into any alleged breach of any law relating to tax of the country of the competent authority making the request (whether the breach would result in the imposition of a criminal or civil penalty); or
(b)
on such other ground as may be prescribed under section 105H.[37/2014]
(5) Rules made under section 105H may provide for the particulars to be given in a notice under subsection (1) or (1A).[37/2014]
Power of Comptroller to obtain information
105F.—(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 complying with a request under section 105D; and section 65E also has effect in relation to a notice issued under section 65B for the purpose of complying with such a request.[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); and
(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 references to proceedings for an offence under the law relating to tax of the country of the competent authority making the request, proceedings for the recovery of tax or penalty under such law, and proceedings by way of an appeal against an assessment or equivalent procedure under such law, respectively.
—(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 complying with a request under section 105D; and section 65E also has effect in relation to a notice issued under section 65B for the purpose of complying with such a request.[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); and
(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 references to proceedings for an offence under the law relating to tax of the country of the competent authority making the request, proceedings for the recovery of tax or penalty under such law, and proceedings by way of an appeal against an assessment or equivalent procedure under such law, respectively.
Power of Comptroller to obtain information from other authorities
105G.—(1) For the purpose of complying with a request under section 105D, the Comptroller may request the Comptroller of Goods and Services Tax, the Comptroller of Property Tax, the Chief Assessor or the Commissioner of Stamp Duties to transmit information in his or her possession to the Comptroller.(2) Despite any obligation as to secrecy imposed under any written law or rule of law, the Comptroller of Goods and Services Tax, the Comptroller of Property Tax, the Chief Assessor or the Commissioner of Stamp Duties may transmit to the Comptroller information requested by him or her under subsection (1).
—(1) For the purpose of complying with a request under section 105D, the Comptroller may request the Comptroller of Goods and Services Tax, the Comptroller of Property Tax, the Chief Assessor or the Commissioner of Stamp Duties to transmit information in his or her possession to the Comptroller.
(2) Despite any obligation as to secrecy imposed under any written law or rule of law, the Comptroller of Goods and Services Tax, the Comptroller of Property Tax, the Chief Assessor or the Commissioner of Stamp Duties may transmit to the Comptroller information requested by him or her under subsection (1).
Information may be used for administration of Act
105GA. To avoid doubt, any information obtained under section 105F or 105G may be used not only for the purpose of complying with a request under section 105D, but also for any purpose connected with the administration of this Act, including the investigation or a prosecution for an offence alleged or suspected to have been committed under this Act.
Rules for purposes of this Part
105H. The Minister may make rules —(a)
to prescribe anything which may be prescribed under this Part; and
(b)
for the purposes of carrying out the provisions of this Part.
Confidentiality requirements for judicial review proceedings
105HA.—(1) This section applies to a judicial review instituted by any person in respect of —(a)
any action taken by the Comptroller to obtain information to comply with a request made under section 105D;
(b)
any disclosure or intended disclosure by the Comptroller of information pursuant to an arrangement that has effect under section 49 or 105BA; or
(c)
any action taken by the Comptroller under this Part or a failure to take such action,
as well as any proceedings in court (however instituted) for a liquidated sum, damages, equitable relief or restitution if a Mandatory Order, Prohibiting Order, Quashing Order or declaration is made pursuant to the judicial review.
[37/2014]
(2) In any proceedings to which this section applies, no person may inspect or take a copy of any of the following documents without the permission of court:(a)
a request made under section 105D;
(b)
any document relating to the request which is given by or to the Comptroller, to or by the competent authority or a person acting on behalf of the competent authority.[37/2014]
[Act 25 of 2021 wef 01/04/2022]
(3) Permission is not to be given under subsection (2) in relation to any document if the court is satisfied that the competent authority has requested the Comptroller not to disclose that document to any person.[37/2014]
[Act 25 of 2021 wef 01/04/2022]
(4) A court may, in any proceedings to which this section applies, on the application of the Comptroller, make such order as it may consider necessary to ensure the confidentiality of anything relating to those proceedings.[37/2014]
(5) Every application, affidavit or other document filed with the court for the purpose of any proceedings to which this section applies is to be sealed upon the request of the applicant or the Comptroller.[37/2014]
(6) All proceedings to which this section applies are to be heard in private.[37/2014]
[Act 25 of 2021 wef 01/04/2022]
(7) No information relating to any proceedings to which this section applies may be published without the permission of court; and permission is not to be given unless the court is satisfied that the information, if published in accordance with such directions as it may give, would not reveal any matter that —(a)
the Comptroller;
(b)
the person from whom the Comptroller obtains the information; or
(c)
the person in relation to whom information is sought,
reasonably wishes to remain confidential.
[37/2014]
[Act 25 of 2021 wef 01/04/2022]
(8) In this section, “judicial review” includes proceedings instituted by way of —(a)
an application for a Mandatory Order, a Prohibiting Order or a Quashing Order; or
(b)
an application for a declaration or an injunction, or any other suit or action, relating to or arising out of any matter referred to in subsection (1)(a) to (c).[37/2014]
—(1) This section applies to a judicial review instituted by any person in respect of —(a)
any action taken by the Comptroller to obtain information to comply with a request made under section 105D;
(b)
any disclosure or intended disclosure by the Comptroller of information pursuant to an arrangement that has effect under section 49 or 105BA; or
(c)
any action taken by the Comptroller under this Part or a failure to take such action,
as well as any proceedings in court (however instituted) for a liquidated sum, damages, equitable relief or restitution if a Mandatory Order, Prohibiting Order, Quashing Order or declaration is made pursuant to the judicial review.
[37/2014]
(2) In any proceedings to which this section applies, no person may inspect or take a copy of any of the following documents without the permission of court:(a)
a request made under section 105D;
(b)
any document relating to the request which is given by or to the Comptroller, to or by the competent authority or a person acting on behalf of the competent authority.[37/2014]
[Act 25 of 2021 wef 01/04/2022]
(3) Permission is not to be given under subsection (2) in relation to any document if the court is satisfied that the competent authority has requested the Comptroller not to disclose that document to any person.[37/2014]
[Act 25 of 2021 wef 01/04/2022]
(4) A court may, in any proceedings to which this section applies, on the application of the Comptroller, make such order as it may consider necessary to ensure the confidentiality of anything relating to those proceedings.[37/2014]
(5) Every application, affidavit or other document filed with the court for the purpose of any proceedings to which this section applies is to be sealed upon the request of the applicant or the Comptroller.[37/2014]
(6) All proceedings to which this section applies are to be heard in private.[37/2014]
[Act 25 of 2021 wef 01/04/2022]
(7) No information relating to any proceedings to which this section applies may be published without the permission of court; and permission is not to be given unless the court is satisfied that the information, if published in accordance with such directions as it may give, would not reveal any matter that —(a)
the Comptroller;
(b)
the person from whom the Comptroller obtains the information; or
(c)
the person in relation to whom information is sought,
reasonably wishes to remain confidential.
[37/2014]
[Act 25 of 2021 wef 01/04/2022]
(8) In this section, “judicial review” includes proceedings instituted by way of —(a)
an application for a Mandatory Order, a Prohibiting Order or a Quashing Order; or
(b)
an application for a declaration or an injunction, or any other suit or action, relating to or arising out of any matter referred to in subsection (1)(a) to (c).[37/2014]
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
