Tax to be paid despite objection, etc.
Open ↗35A.—(1) There is payable to account of tax in respect of a property a sum of money calculated at the prescribed rate of tax on the basis of the annual value in the Valuation List proposed or amended under the provisions of this Act even if —(a)
an application for remission or exemption has been made under section 6(8) or (9);
(b)
a claim has been submitted under section 8(3);
(c)
a claim for reduction has been made under section 9; or
(d)
an objection or appeal has been made under section 20A or 22.
(2) The sum under subsection (1) is payable and recoverable in the same manner in which taxes are payable and recoverable under this Act.
Penalty for non-payment of tax and enforcement of payment
Open ↗36.—(1) If any tax, whether in whole or in part, remains unpaid at the expiry of the prescribed time, a sum not exceeding 5% of the amount of outstanding tax is to be added thereto, and the provisions of this Act relating to the collection and recovery of tax apply to the collection and recovery of such sum.
(2) The Comptroller may, where good cause is shown, remit the whole or any part of the penalty due under subsection (1).
Tax may be paid by instalments
Open ↗37. The Comptroller may permit any tax payable in respect of any property under the provisions of this Act to be paid by way of instalments and may charge interest at such rate as may be prescribed.[23/2010]
Appointment of agent, etc., for recovery of tax
Open ↗38.—(1) The Comptroller may by written notice, if the Comptroller thinks it necessary, declare any person to be the agent of any other person, and the person so declared the agent is the agent of such other person for the purposes of this Act.[35/2008]
(2) The agent so declared (X) may be required to pay any tax due from any moneys (including pensions, salary, wages or any other remuneration) —(a)
which, at the date of receipt of such notice, may be held by X for, or due by X to, or about to be paid by X to, the person whose agent X has been declared to be; or
(b)
which, at any time within a period of 90 days from the receipt of such notice, come into X’s hands, or become due from X to, or about to be paid by X to, the person whose agent X has been declared to be,
and in default of such payment the tax is recoverable from the agent in the manner provided in section 38A.
(3) For the purposes of subsection (2) and section 38A, “tax due” includes any arrears of tax or interest imposed under this Act.
(4) 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 due by the person to, any other person.
(5) 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.
(6) The Comptroller must examine the objection and may cancel, vary or confirm the declaration, and notify the objector accordingly.
(7) Where the objector is aggrieved by the decision of the Comptroller under subsection (6), the objector may appeal against such decision to the Board within 21 days of the Comptroller notifying the objector of the decision under subsection (6) and the provisions of Part 4 apply with the necessary modifications.
(8) For the purposes of payment of any tax due from any moneys referred to in subsection (2) 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 (1), 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 (1), 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 (1) 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 agent 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 decision of the Comptroller under paragraph (e) may appeal against the decision to the Board within 21 days of such decision and the provisions of Part 4 apply, with the necessary modifications, to the appeal.
(9) In subsection (8), “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.
(10) 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.[35/2008]
(11) 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 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 referred to 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 referred to in paragraph (b) by the amount of the whole or any part of the tax referred to in paragraph (a), and if the public officer makes such a reduction —
(d)
the amount of the tax referred to 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.[35/2008; 21/2013]
Recovery of tax
Open ↗38A.—(1) Despite any other written law, any tax due may be sued for by way of a specially indorsed originating claim.[Act 25 of 2021 wef 01/04/2022]
(2) The Comptroller may, in the Comptroller’s own name, sue for any such tax or penalty, and is entitled to all costs allowed by law against the person liable thereto.
(3) The Comptroller may appear personally or by counsel in any suit instituted under this section.
(4) In any suit under subsection (1) or (2), the production of a certificate signed by the Comptroller giving the name and address of the defendant and the amount of tax due from him or her is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.
Proceedings for recovery of arrears
Open ↗39.—(1) For the recovery of arrears, the Comptroller has and may exercise, either successively or concurrently, in addition to any other remedies conferred by this Act, either or both of the following powers:(a)
the Comptroller may issue a warrant of attachment and may seize by virtue thereof any movable property and crops of any person liable to pay the arrears and may also seize any movable property or any crops to whomsoever belonging which are found on the premises in respect of which the arrears are due and may, after service of the prescribed notice, sell the property by public auction or in such manner as may be prescribed;
(b)
the Comptroller may, by notice of sale to be served or published in the prescribed manner, declare the Comptroller’s intention of selling, at the expiry of 3 months from the date of the notice of sale, the premises in respect of which the arrears are due and, if, at the expiry of that period, the arrears have not been paid or satisfied, the Comptroller may sell by public auction, in lots or otherwise, the whole of such premises or such portion thereof or such interest therein as the Comptroller considers sufficient for the recovery of the arrears and costs.
(2) The Comptroller must not proceed under subsection (1)(b) to sell the premises in respect of which the arrears are due, or any portion thereof or interest therein, where there is or are upon the premises and liable to be seized and sold under subsection (1)(a) movable property or crops belonging to the owner of a value estimated by the Comptroller to be sufficient to realise the sum required to satisfy the arrears and costs.
(3) Any tenant, subtenant or occupier (X) who, in order to avoid the seizure or sale of X’s property for non‑payment of arrears payable by the owner of the premises, pays the arrears and costs may thereafter, in the absence of any written agreement to the contrary, deduct the amount so paid by X from the rent due or to become due by X to X’s immediate landlord on account of the premises or such part thereof as is held or occupied by X, and may retain possession thereof until that amount has been fully reimbursed to X whether by deduction from the rent or otherwise.
(4) Any tenant or subtenant (X) who has reimbursed (whether by allowing a deduction from the rent or otherwise) any subtenant or occupier (Y) holding or occupying under X the amount so paid by Y has a similar right to deduct that amount from the rent due or to become due to X’s immediate landlord and to retain possession until similarly reimbursed.
(5) The receipt of the Comptroller or of any duly authorised officer of his or her department for any amount so paid by any such tenant, subtenant or occupier is deemed an acquittance in full for the like amount of rent.
(6) If any premises in respect of which arrears are due, or any such movable property or crops as are mentioned in subsection (1) or the proceeds of sale thereof are already in the custody of the law under any enforcement order whereby the Comptroller is unable to exercise the powers under this section, the Comptroller may notify the Sheriff or the bailiff of the court concerned of the amount of the arrears, and is entitled without obtaining a judgment to be paid such amount out of the proceeds of sale of that premises or property in priority to the judgment debtor and to the judgment creditor and to any other creditor, except the Government.[Act 25 of 2021 wef 01/04/2022]
(7) A certificate from the Comptroller is, unless it is disputed by the judgment debtor, conclusive evidence of the amount of the arrears, and in case of dispute, the amount is to be summarily determined by the court concerned.
(8) Where premises are sold under subsection (1)(b), the Comptroller has power to execute the conveyance and the purchaser of the premises must not be concerned to inquire whether the provisions of this Act relating to the sale and the conveyance have been complied with nor otherwise to inquire into the regularity or validity of the sale and conveyance.
(9) Subsection (8) —(a)
is deemed to apply to all conveyances executed by the Comptroller before 17 August 1973, and all such conveyances so executed are accordingly deemed always to have been or to be validly executed; and
(b)
does not affect the application of section 144 of the Land Titles Act 1993 in relation to registered land.
Attachment
Open ↗40.—(1) The attachment mentioned in section 39(1)(a) may be made by a person appointed for the purpose by the Comptroller who must publicly notify the attachment in the prescribed manner and must take an inventory of the property attached.
(2) Such person is deemed to be a public servant within the meaning of the Penal Code 1871.
(3) Such person may break open in the daytime any house or building for the purpose of effecting the attachment.
Application of proceeds
Open ↗41.—(1) The proceeds of a sale under section 39(1) must be applied in the first place in satisfaction of the arrears together with interest thereon at such rate as may be prescribed and costs.[23/2010]
(2) Where there is any surplus remaining thereafter, the Comptroller must, if satisfied as to the right of any person claiming the surplus, pay the amount thereof to the person or, if not so satisfied, must hold the amount in trust for the person who may ultimately succeed in due course of law in establishing the person’s title thereto.
(3) If no title is established to such surplus within a period of 5 years from the date of the sale, it must be paid into the Consolidated Fund.
Title conferred by purchase at sale under section 39(1)(b)
Open ↗42.—(1) The purchaser at a sale held under section 39(1)(b) is deemed to have acquired the right or property offered for sale free from all encumbrances created over it and from all subordinate interests derived from it except such as are expressly reserved by the Comptroller at the time of sale.
(2) The Comptroller must notify in the Gazette the result of the sale and the conveyance to the purchaser of the right or property offered for sale.
Cost of proceedings for recovery of arrears
Open ↗43. All costs and expenses incurred in the recovery of arrears may be recovered as if they formed part of the arrears.
Power to stop sale
Open ↗44. If any person having any interest in any property liable to be sold at any time previous to the sale tenders to the Comptroller the arrears with interest and costs, the Comptroller must thereupon desist from all further proceedings in respect thereof.
Application to court
Open ↗45.—(1) If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, the person may apply to the General Division of the High Court or, when the arrears do not exceed $1,000, to a District Court for an order to stay the proceedings.[40/2019]
(2) The court, after hearing the Comptroller and making such further inquiry as is necessary, is to make such order as it thinks fit.
Security to be given
Open ↗46. No application is to be entertained by the court under section 45 unless the applicant has deposited in court the amount of arrears and costs or given security for the same to the satisfaction of the court.
Liability for payment of taxes of transferor who has not given notice
Open ↗47.—(1) Every person who sells or transfers any taxable property continues to be liable for the payment of all taxes payable in respect of the property and for the performance of all other obligations imposed by this Act upon the owner of the property which become payable or are to be performed at any time before the notice of transfer as is required by section 19 has been given.
(2) Subsection (1) does not affect the liability of the purchaser or transferee to pay the taxes in respect of such property or affect the right of the Comptroller to recover such taxes or to enforce any obligation under this Act.
Assessment, etc., not to be impeached for want of form
Open ↗48.—(1) If the provisions of this Act are in substance and effect complied with, no assessment or valuation, no charge or demand of any tax and no seizure or sale under the authority of this Act may be impeached or is affected by reason of any mistake in —(a)
the name of any person liable to pay the tax;
(b)
the description of any property or thing liable to the tax; or
(c)
the amount of assessment or the mode of seizure and sale.
(2) No proceedings under this Act for the recovery of any taxes may be quashed or set aside in any court for want of form or procedure.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
