Application of this Part
16.—(1) Subject to the provisions of this Part —(a)
assistance under sections 21 and 27(1) and Divisions 7 and 8 may be provided to any foreign country; and
(b)
assistance under section 27(2) and Divisions 2 (other than section 21), 3, 5 and 6 may only be provided to any prescribed foreign country.[8/2006]
(2) Despite subsection (1)(b) but subject to this Part, any assistance mentioned in subsection (1)(b) may be provided to —(a)
a foreign country that is not a prescribed foreign country; or
(b)
a prescribed foreign country in relation to a criminal matter involving a foreign offence that is not within the scope of the order made under section 17(1) (read with section 17(2) and (3)) for that country,
if the appropriate authority of that country has given an undertaking to the Attorney‑General that that country will comply with a future request by Singapore to that country for similar assistance in a criminal matter involving an offence that corresponds to the foreign offence for which assistance is sought.
[Act 42 of 2024 wef 28/03/2025]
(3) The foreign country mentioned in subsection (2)(a) is deemed a prescribed foreign country for the purposes of the relevant provisions of this Part and (if applicable) the Third Schedule.[8/2006; 23/2014]
[Act 42 of 2024 wef 28/03/2025]
Prescribed foreign countries
17.—(1) The Minister may, for the purposes of this Part, by order declare a foreign country as a prescribed foreign country if there is in force a treaty, memorandum of understanding or other agreement between Singapore and that country under which that country has agreed to provide assistance in criminal matters to Singapore.
(2) An order under subsection (1) may provide that the provisions of this Part apply to the foreign country subject to the conditions, exceptions or qualifications specified in the order, and in that event the provisions of this Part apply accordingly.
(3) The Minister may by a subsequent order vary or revoke any order previously made under this section.
Assistance may be subject to conditions
18. Assistance under this Part may be provided to a foreign country subject to such conditions as the Attorney‑General determines in any particular case or class of cases.
Requests to be made to Attorney‑General
19.—(1) Every request by a foreign country to Singapore for assistance under this Part must be made to the Attorney‑General.
(2) Every request must —(a)
specify the purpose of the request and the nature of the assistance being sought;
(b)
identify the person or authority that initiated the request; and
(c)
be accompanied by —(i)
a certificate from the appropriate authority of that country that the request is made in respect of a criminal matter within the meaning of this Act;
(ii)
a description of the nature of the criminal matter and a statement setting out a summary of the relevant facts and laws;
(iii)
where the request relates to —(A)
the location of a person who is suspected to be involved in or to have benefited from the commission of an offence; or
(B)
the tracing of property that is suspected to be connected with an offence,
the name, identity, nationality, location or description of that person, or the location and description of the property (if known) and a statement setting forth the basis for suspecting the matter referred to in sub‑paragraph (A) or (B);
(iv)
a description of the offence to which the criminal matter relates, including its maximum penalty;
(v)
details of the procedure that that country wishes to be followed by Singapore in giving effect to the request, including details of the manner and form in which any information or thing is to be supplied to that country pursuant to the request;
(vi)
where the request is for assistance relating to an ancillary criminal matter and judicial proceedings, or proceedings before a competent authority, to obtain a foreign confiscation order have not been instituted in that country, a statement indicating when they are likely to be instituted;[Act 42 of 2024 wef 28/03/2025]
(vii)
a statement setting out the wishes of that country concerning the confidentiality of the request and the reason for those wishes;
(viii)
details of the period within which that country wishes the request to be met;
(ix)
if the request involves a person travelling from Singapore to that country, details of allowances to which the person will be entitled, and of the arrangements for accommodation for the person while he or she is in that country pursuant to the request;
(x)
any other information required to be included with the request under any treaty, memorandum of understanding or other agreement between Singapore and that country; and
(xi)
any other information that may assist in giving effect to the request or which is required under the provisions of this Act.
Refusal of assistance
20.—(1) A request by a foreign country for assistance under this Part must be refused by the Attorney‑General if, in the opinion of the Attorney‑General —(a)
the appropriate authority of that country has, in respect of that request, failed to comply with the terms of any treaty, memorandum of understanding or other agreement between Singapore and that country;
(b)
the request relates to the investigation, prosecution or punishment of a person for an offence that is, or is by reason of the circumstances in which it is alleged to have been committed or was committed, an offence of a political character;
(c)
the request relates to the investigation, prosecution or punishment of a person in respect of an act or omission that, if it had occurred in Singapore, would have constituted an offence under the military law applicable in Singapore but not also under the ordinary criminal law of Singapore;
(d)
there are substantial grounds for believing that the request was made for the purpose of investigating, prosecuting, punishing or otherwise causing prejudice to a person on account of the person’s race, religion, sex, ethnic origin, nationality or political opinions;
(e)
the request relates to the investigation, prosecution or punishment of a person for an offence in a case where the person —(i)
has been convicted, acquitted or pardoned by a court or other competent authority of that country, and all rights of appeal against the conviction, acquittal or pardon have expired or are exhausted; or[Act 42 of 2024 wef 28/03/2025]
(ii)
has undergone the punishment provided by the law of that country,
in respect of that offence or of another offence constituted by the same act or omission as the firstmentioned offence;
(f)
the offence to which the request relates is not an offence of sufficient gravity;
(g)
the thing requested for is of insufficient importance to the investigation or could reasonably be obtained by other means;
(h)
it is contrary to public interest to provide the assistance; or[Act 42 of 2024 wef 28/03/2025]
(i)
[Deleted by Act 42 of 2024 wef 28/03/2025]
(j)
[Deleted by Act 42 of 2024 wef 28/03/2025]
(k)
the provision of the assistance could prejudice a criminal matter in Singapore.[23/2014]
[Act 42 of 2024 wef 28/03/2025]
(2) A request by a foreign country for assistance under this Part may be refused by the Attorney‑General —(a)
pursuant to the terms of any treaty, memorandum of understanding or other agreement between Singapore and that country;
(b)
if, in the opinion of the Attorney‑General, the provision of the assistance would, or would be likely to, prejudice the safety of any person (whether in Singapore or elsewhere);
(c)
if, in the opinion of the Attorney‑General, the provision of the assistance would impose an excessive burden on the resources of Singapore; or
(d)
if, in the case of any assistance under sections 21 and 27(1) and Divisions 7 and 8, that country is not declared as a prescribed foreign country under section 17 and the appropriate authority of that country fails to give an undertaking to the Attorney‑General that that country will comply with a future request by Singapore to that country for similar assistance in a criminal matter involving an offence that corresponds to the foreign offence for which assistance is sought.[8/2006]
(2A) A request by a foreign country for assistance to obtain any thing under section 22 or 23 or Division 6 must be refused by the Attorney‑General if the appropriate authority of that country —(a)
fails to undertake that the thing will not be used for a matter other than the criminal matter in respect of which the request was made, except with the consent of the Attorney‑General; or
(b)
fails to undertake to do any of the following, upon conclusion of the criminal matter in respect of which the request was made, if the Attorney‑General so requests:(i)
return the thing to the Attorney‑General;
(ii)
dispose of the thing;
(iii)
otherwise handle the thing in accordance with the Attorney‑General’s request.[Act 42 of 2024 wef 28/03/2025]
(3) Subject to subsections (4) and (5), a request by a foreign country for assistance under Division 2, 5 or 6 must be refused if, in the opinion of the Attorney‑General, the request relates to the investigation, prosecution or punishment of a person in respect of any conduct which, if it had occurred in Singapore, would not have constituted a Singapore offence.[23/2014]
(4) Subsection (3) does not apply to a request by a foreign country for assistance under Division 2 if the request relates to the investigation, prosecution or punishment of a person in respect of a foreign tax evasion offence of that country.[23/2014]
(5) Subsection (3) does not apply to a request by a foreign country for assistance under Division 5 or 6 if —(a)
the request relates to the investigation, prosecution or punishment of a person in respect of a foreign tax evasion offence of that country; and
(b)
the Attorney‑General is satisfied that an arrangement having effect under section 49 or 105BA of the Income Tax Act 1947, or an international tax compliance agreement as defined in section 105I of that Act, has been made with the government of that foreign country.[23/2014]
