§ 59 — Recovery of unpaid DTT, interest and penalty

59.—(1) This section applies to —(a)

an amount of DTT payable under section 44(1) or (2) or pursuant to an assessment, that has not been paid on the date it becomes due (called in this section DTT in arrears); and

(b)

an amount of interest imposed under section 44(4) or 49(8) (including that provision as applied by section 50(4) or 51(2)) that has not been paid by the date it becomes due (called in this section interest in arrears).

(2) Except in a case to which subsection (3) applies, the following entities (each called in this section a liable entity):(a)

all constituent entities located in Singapore of the MNE group concerned;

(b)

all joint ventures and JV subsidiaries located in Singapore and connected to that MNE group;

(c)

all section 29(b) entities of that MNE group,

as at —

(d)

the date the return in section 43 for the financial year to which the DTT in arrears relates, is furnished; or

(e)

if no return is furnished, the end of the financial year to which the DTT in arrears relate,

are jointly and severally liable to pay the DTT in arrears and the interest in arrears.

(3) Where the DTT in arrears or the interest in arrears arose from an assessment under section 50(3), then the following entities (also each called in this section a liable entity):(a)

all constituent entities located in Singapore of the MNE group concerned;

(b)

all joint ventures and JV subsidiaries located in Singapore and connected to that MNE group;

(c)

all section 29(b) entities of that MNE group,

as at the end of the financial year to which —

(d)

the DTT in arrears; or

(e)

the DTT, the non‑payment of which the interest in arrears was imposed,

relates, are jointly and severally liable to pay the DTT in arrears or the interest in arrears, as the case may be.

(3A) A reference to an entity in subsection (2) or (3) excludes a securitisation entity.[Act 25 of 2025 wef 01/01/2025]

(4) Sections 57, 87, 89 and 90 of the ITA apply for the purposes of collecting and recovering the DTT in arrears and the interest in arrears, as they apply for the purposes of collecting and recovering an amount of unpaid ITA tax, and any unpaid interest imposed under section 85(2) of the ITA, subject to the modifications in subsection (5) and all other necessary modifications.

(5) The modifications are —(a)

a reference to tax or tax charged on the income of a person, is to the DTT in arrears, including (in the case of section 57 of the ITA) any penalty imposed by section 87 of the ITA as applied by subsection (4);

(b)

a reference to interest imposed under section 85(2) of the ITA is to the interest in arrears;

(c)

a reference to the person assessed to tax, the person by whom tax is payable, the person from whom an amount of tax is due, the defaulting taxpayer or a person liable to any tax, interest or penalty, is to any liable entity;

(d)

a reference in section 57 of the ITA to Part 18 of the ITA is to Part 6;

(e)

a reference to any provision of the ITA relating to the collection and recovery of tax is to that provision as applied by subsection (4);

(f)

a reference to the periods prescribed for the payment of tax under section 85 of the ITA is to the time specified for the payment of the DTT in section 44(1) or (2), 49(7), or 49(7) (as applied by section 50 or 51), as the case may be;

(g)

a reference to penalty or additional penalty is to the penalty or additional penalty imposed by section 87(1)(a) or (c) (as the case may be) of the ITA as applied by subsection (4); and

(h)

such other modifications as may be prescribed by the regulations.

—(1) This section applies to —(a)

an amount of DTT payable under section 44(1) or (2) or pursuant to an assessment, that has not been paid on the date it becomes due (called in this section DTT in arrears); and

(b)

an amount of interest imposed under section 44(4) or 49(8) (including that provision as applied by section 50(4) or 51(2)) that has not been paid by the date it becomes due (called in this section interest in arrears).

(2) Except in a case to which subsection (3) applies, the following entities (each called in this section a liable entity):(a)

all constituent entities located in Singapore of the MNE group concerned;

(b)

all joint ventures and JV subsidiaries located in Singapore and connected to that MNE group;

(c)

all section 29(b) entities of that MNE group,

as at —

(d)

the date the return in section 43 for the financial year to which the DTT in arrears relates, is furnished; or

(e)

if no return is furnished, the end of the financial year to which the DTT in arrears relate,

are jointly and severally liable to pay the DTT in arrears and the interest in arrears.

(3) Where the DTT in arrears or the interest in arrears arose from an assessment under section 50(3), then the following entities (also each called in this section a liable entity):(a)

all constituent entities located in Singapore of the MNE group concerned;

(b)

all joint ventures and JV subsidiaries located in Singapore and connected to that MNE group;

(c)

all section 29(b) entities of that MNE group,

as at the end of the financial year to which —

(d)

the DTT in arrears; or

(e)

the DTT, the non‑payment of which the interest in arrears was imposed,

relates, are jointly and severally liable to pay the DTT in arrears or the interest in arrears, as the case may be.

(3A) A reference to an entity in subsection (2) or (3) excludes a securitisation entity.[Act 25 of 2025 wef 01/01/2025]

(4) Sections 57, 87, 89 and 90 of the ITA apply for the purposes of collecting and recovering the DTT in arrears and the interest in arrears, as they apply for the purposes of collecting and recovering an amount of unpaid ITA tax, and any unpaid interest imposed under section 85(2) of the ITA, subject to the modifications in subsection (5) and all other necessary modifications.

(5) The modifications are —(a)

a reference to tax or tax charged on the income of a person, is to the DTT in arrears, including (in the case of section 57 of the ITA) any penalty imposed by section 87 of the ITA as applied by subsection (4);

(b)

a reference to interest imposed under section 85(2) of the ITA is to the interest in arrears;

(c)

a reference to the person assessed to tax, the person by whom tax is payable, the person from whom an amount of tax is due, the defaulting taxpayer or a person liable to any tax, interest or penalty, is to any liable entity;

(d)

a reference in section 57 of the ITA to Part 18 of the ITA is to Part 6;

(e)

a reference to any provision of the ITA relating to the collection and recovery of tax is to that provision as applied by subsection (4);

(f)

a reference to the periods prescribed for the payment of tax under section 85 of the ITA is to the time specified for the payment of the DTT in section 44(1) or (2), 49(7), or 49(7) (as applied by section 50 or 51), as the case may be;

(g)

a reference to penalty or additional penalty is to the penalty or additional penalty imposed by section 87(1)(a) or (c) (as the case may be) of the ITA as applied by subsection (4); and

(h)

such other modifications as may be prescribed by the regulations.