Power to enter upon lands for purposes of this Act
Open ↗64.—(1) For the purposes of carrying out in good faith the functions and duties of the SBNB under this Act —(a)
a member of the SBNB; or
(b)
an officer of a statutory authority authorised by the SBNB under section 49(9),
may at all reasonable hours in the daytime enter any building or land.
[38/2017]
(2) The member of the SBNB or the officer of a statutory authority authorised by the SBNB must not enter into any dwelling house in actual occupation, unless with the consent of the occupier thereof, without 6 hours’ previous notice to the occupier.[23/2010; 38/2017]
Power of Comptroller, etc., to obtain information and furnishing of information
Open ↗64A.—(1) The Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf —(a)
is entitled at all times to full and free access to all properties, documents, computers, computer programs and computer software (whether installed in a computer or otherwise) for any of the purposes of this Act;
(b)
is entitled to access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained in or available to such computers into readable and comprehensive format or text for any of the purposes of this Act;
(c)
is entitled —(i)
without fee or reward, to inspect, copy or take extracts from any such document, computer, computer program, computer software or computer output; and
(ii)
at any reasonable time to inspect and check the operation of any computer, device, apparatus or material which is or has been in use in connection with anything to which this section applies;
(d)
may take possession of any such document, computer, device, apparatus, material, computer program or computer software where in his or her opinion —(i)
the inspection, checking or copying of such item or extraction from such item cannot reasonably be performed without taking possession;
(ii)
any such item may be interfered with or destroyed unless possession is taken; or
(iii)
any such item may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment;
(e)
is entitled to require —(i)
the person by whom or on whose behalf the computer is or has been used, or any person having charge of, or otherwise concerned with the operation of the computer, device, apparatus or material, to provide the Comptroller, the Chief Assessor or the officer with such reasonable assistance as he or she may require for the purposes of this section; and
(ii)
any person in possession of decryption information to grant the Comptroller, the Chief Assessor or the officer access to such decryption information that is necessary to decrypt data required for the purposes of this section; and
(f)
is entitled to require a person in or at the property, and who appears to the Comptroller, the Chief Assessor or the officer to be acquainted with any facts or circumstances concerning the person’s or another person’s property —(i)
to answer any question to the best of that person’s knowledge, information and belief; or
(ii)
to take reasonable steps to produce a document for inspection.[38/2017]
(2) The Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf, may by notice require any person to give orally, in writing, or through the electronic service, as may be required, all such information concerning the person’s or any other person’s property as may be demanded of the person by the Comptroller, the Chief Assessor or the officer (as the case may be) for the purposes of this Act.[38/2017]
(3) For the purposes of this Act, the Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf, may by notice require any person to attend personally before the Comptroller, the Chief Assessor or an officer authorised by the Comptroller or the Chief Assessor in that behalf, at a place and time specified in the notice to do one or both of the following:(a)
provide, to the best of that person’s knowledge, information and belief, any information concerning the person’s or any other person’s property;
(b)
take reasonable steps to produce for inspection a document concerning the property.[38/2017]
(4) To avoid doubt, section 65(1) does not apply to a notice under subsection (2) or (3).[38/2017]
(5) The power to require a person to provide information or produce a document under subsection (1)(f) or (2), or when in attendance before the Comptroller, the Chief Assessor, or an authorised officer pursuant to a notice under subsection (3), includes the power —(a)
to require that person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or document;
(b)
if the information is not provided or the document is not produced, to require that person to state, to the best of the person’s knowledge and belief, where it is;
(c)
if the information is recorded otherwise than in legible form, to require the information to be made available to the Comptroller, the Chief Assessor or the authorised officer (as the case may be) in legible form; and
(d)
in the case of a document, to inspect, copy or take extracts from the document without fee or reward, and to take possession of the document if in the opinion of the Comptroller, the Chief Assessor or the authorised officer —(i)
the inspection, copying or extraction cannot reasonably be performed without taking possession of the document;
(ii)
the document may be interfered with or destroyed unless possession of the document is taken; or
(iii)
the document may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment.[38/2017]
(6) A statement made by any person asked under subsection (1)(f), or in compliance with a demand for information, must —(a)
be reduced to writing;
(b)
be read over to the person;
(c)
if the person does not understand English, be interpreted for the person in a language that the person understands; and
(d)
be signed by the person.[38/2017]
(7) Any person who, without reasonable excuse, fails, neglects or refuses to comply with any notice or requirement of the Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf under this section, or with a demand for information, shall be guilty of an offence and shall be liable on conviction —(a)
to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both; and
(b)
in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction.[38/2017]
(8) Any person who, in purported compliance with a notice or requirement of the Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf under this section, or with a demand for information, produces any document which contains any information, or provides any information, known to the person to be false or misleading in a material particular —(a)
without indicating to the Comptroller, the Chief Assessor or the officer that the information is false or misleading and the part that is false or misleading; and
(b)
without providing correct information to the Comptroller, the Chief Assessor or the officer if the person is in possession of, or can reasonably acquire, the correct information,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
[38/2017]
(9) A person is not obliged under this section to disclose (including through the production of a document) any information which the person is under any statutory obligation to observe secrecy.[38/2017]
(10) The generality of the term “reasonable excuse” in subsection (7) is not affected by subsection (9).[38/2017]
(11) In this section —“computer” and “computer output” have the meanings given by section 2(1) of the Computer Misuse Act 1993;
“demand for information” means a demand by the Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf to answer a question when in attendance before the Comptroller, the Chief Assessor or the officer pursuant to a notice under subsection (3);
“document” includes, in addition to a written document —(a)
any map, plan, graph or drawing;
(b)
any photograph;
(c)
any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;
(d)
any disc, tape, soundtrack or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it;
(e)
any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it; and
(f)
any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;
“writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form.[38/2017; 9/2018]
Protection of informers
Open ↗64B.—(1) Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after 16 November 2021 is obliged or permitted —(a)
to disclose the identity of an informer who has given any information (whether the information is given before, on or after that date) with respect to an offence under this Act; or
(b)
to answer any question if the answer to the question would lead, or would tend to lead, to the discovery of the identity of the informer.[27/2021]
(2) If any document which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the discovery of the informer’s identity, the court must cause the entry to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery.[27/2021]
(3) If —(a)
in any proceedings for an offence under any written law, the court, after full enquiry into the case, believes that the informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or
(b)
in any other proceedings, the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer,
the court may permit enquiry and require full disclosure concerning the informer.
[27/2021]
(4) In this section, a reference to civil proceedings includes any proceedings before the Valuation Review Board.[27/2021]
Receipts, notices, etc., may be given by authorised officer
Open ↗65.—(1) All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Assessor, or the SBNB, is empowered to give by this Act may be given by any employee authorised thereunto by the Comptroller or the Chief Assessor, or by any officer of a statutory authority authorised by the SBNB under section 49(9), as the case may be.[23/2010]
(2) Where any such notice, order, warrant or document requires authentication, the signature or a facsimile thereof affixed thereunto of —(a)
the Comptroller or the Chief Assessor or any employee authorised thereunto by the Comptroller or the Chief Assessor; or
(b)
any member of the SBNB or officer of a statutory authority authorised by the SBNB under section 49(9),
as the case may be, is sufficient authentication.
[23/2010]
(3) Where any notice, order or document is served on any person through the electronic service in accordance with the regulations made under section 66(2), the notice, order or document is deemed to be sufficiently authenticated if it is served on the person by the transmission of an electronic record of it to the person’s account with the electronic service.[38/2017]
[Act 33 of 2022 wef 26/04/2024]
Use of electronic service
Open ↗66.—(1) Any person who is required to file or submit any return or document may do so through the electronic service.
(2) The Minister may make regulations for the purposes of this section and section 67(1)(d), prescribing —(a)
the circumstances in which the Comptroller or the Chief Assessor may serve any notice, order or other document through the electronic service on a person assigned an account with the electronic service; and
(b)
the manner in which a person who has been served through the electronic service with any notice, order or other document is to be notified of the transmission of an electronic record of it to the person’s account with the electronic service.
(3) Regulations made for the purpose of subsection (2) —(a)
may provide for service of any notice, order or document through the electronic service in circumstances where —(i)
the person consents to such service; or
(ii)
the Comptroller or the Chief Assessor (as the case may be) gives the person notice of the Comptroller’s or the Chief Assessor’s intention of such service and the person does not refuse such service;
(b)
may provide for the giving of any notice of the Comptroller’s or the Chief Assessor’s intention, or the person’s consent or refusal, mentioned in paragraph (a), including —(i)
the matters that must be contained in the notice; and
(ii)
the time within which, and the form and manner in which, the consent or refusal must be received by the Comptroller or the Chief Assessor;
(c)
may provide when the consent or refusal of the person takes effect and when the Comptroller or the Chief Assessor must give effect to such consent or refusal; and
(d)
may provide for any other matter necessary or incidental to the purposes in paragraphs (a), (b) and (c) and subsection (2)(a).
(4) The Comptroller may, for the purposes of the electronic service, approve the use of any symbol, code, abbreviation or notation to represent any particulars or information required under this Act.[Act 33 of 2022 wef 26/04/2024]
Service of notices, etc.
Open ↗67.—(1) Every notice, order or document required or authorised by this Act to be served on any person may be served —(a)
by delivering it to that person or to some adult member or employee of his or her family at his or her last known place of residence;
(b)
by leaving it at the person’s usual or last known place of residence or business in an envelope addressed to the person;
(c)
by sending it by ordinary post addressed to the person at the person’s usual or last known place of residence or business; or
(d)
through the electronic service in accordance with regulations made under section 66(2), by transmitting an electronic record of it to the person’s account with the electronic service.[38/2017]
[Act 33 of 2022 wef 26/04/2024]
(2) Where any notice, order or document is served on any person through the electronic service under subsection (1)(d), the notice, order or document is taken to have been served at the time when an electronic record of it enters the person’s account with the electronic service.[38/2017]
(3) Despite subsections (1) and (2), no person shall be liable to prosecution for an offence —(a)
under section 16(2), 21(13) or 64A(7) in respect of failure to comply with the terms of a notice;
(b)
under section 18(3) in respect of failure or neglect to furnish a return required to be made pursuant to a notice under section 18(2); or
(c)
under section 52(5) in respect of failure to comply with a written order under section 52(4),
unless the notice or order (as the case may be) has been served on the person personally or by registered post.
[38/2017]
(4) Any notice, order or document required or authorised by this Act to be served on the owner or occupier of any premises is deemed to be properly addressed if addressed by the description of the “owner” or “occupier” of the premises without further name or description.
(5) Any notice, order or document required or authorised by this Act to be served on the owner or occupier of any premises may be served by delivering the same or a true copy thereof to some adult person on the premises or, if there is no such person on the premises to whom the same can with reasonable diligence be delivered, by affixing the notice, order or document to some conspicuous part of the premises.
(6) Where any premises is owned by more than one person, any notice, order or document required or authorised by this Act to be served on the owner of such premises is deemed to be sufficiently served if it is served on any one of the owners, except that where any such owner has notified the Chief Assessor in the prescribed form, that owner must be served a copy of such notice, order or document.
Service of summons
Open ↗68.—(1) Every summons issued by a court against any person in connection with any offence under this Act, may be served on the person —(a)
by delivering the summons to the person or to some adult member of his or her family at his or her last known place of residence;
(b)
by leaving the summons at the person’s usual or last known place of residence or business in an envelope addressed to the person;
(c)
by sending the summons by registered post addressed to the person at the person’s usual or last known place of residence or business;
(d)
where the person is a body of persons, corporate or unincorporate —(i)
by delivering the summons to the secretary or other similar officer of the body of persons at its registered office or principal place of business; or
(ii)
by sending the summons by registered post addressed to the body of persons at its registered office or principal place of business.
(2) Any summons sent by registered post in accordance with subsection (1) is deemed to be duly served on the person to whom the letter is addressed at the time when the letter would, in the ordinary course of post, be delivered and in proving service of the summons, it is sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.
Notice to attend court
Open ↗68A.—(1) Where the Comptroller has reasonable grounds to believe that a person has committed an offence under this Act that is punishable by a fine or by an imprisonment term not exceeding 12 months or both, the Comptroller may, in lieu of applying to a court for a summons, serve on that person a written notice, containing such information as may be prescribed by regulations made under section 72, requiring that person to attend at the court described, at the time and on the date specified in the notice.
(2) The Comptroller must, if so required by a court, produce a copy of the notice to the court.
(3) The notice may be served on the person alleged to have committed the offence in the manner provided in section 68, as if it were a summons issued by a court.
(4) On a person appearing before a court pursuant to such notice, the court is to proceed as though the person were produced before the court under section 153 of the Criminal Procedure Code 2010.
(5) If a person on whom such notice has been served fails to appear before a court in accordance with the notice, the court may, if satisfied that the notice was duly served —(a)
issue a warrant for the arrest of the person, unless that person has before that date been permitted to compound the offence; or
(b)
proceed with the matter in the absence of the person pursuant to section 156 of the Criminal Procedure Code 2010, and a reference in that section to a summons or notice to attend court is to a written notice served under this section.
(6) Upon a person arrested pursuant to a warrant issued under subsection (5)(a) being produced before a court, the court is to proceed as though the person were produced under section 153 of the Criminal Procedure Code 2010.
(7) The Comptroller may, at any time before the date specified in the notice, cancel the notice.[Act 30 of 2023 wef 01/01/2024]
Tax remission
Open ↗69. The Minister may remit wholly or in part, the tax payable by any person —(a)
on the ground of poverty; or
(b)
if the Minister is satisfied that it is just and equitable to do so.
Inaccuracies in documents
Open ↗70. No misnomer or inaccurate description of any person, premises, building, holding, street or place named or described in any document prepared, issued or served under, by virtue of or for the purposes of this Act in any way affects the operation of this Act as respects that person or place if that person or place is so designated in the document as to be identifiable, and no proceedings taken by virtue of this Act are invalid for want of form.
Evidence
Open ↗71.—(1) The contents of any document prepared, issued or served under or for the purposes of this Act are, until the contrary is proved, presumed to be correct and the production of any book purporting to contain any tax, valuation or assessment made by virtue of this Act is, without any other evidence whatever, prima facie evidence of the making and validity of the tax, valuation or assessment mentioned therein.
(2) All records, registers and other documents required by this Act to be kept by the Comptroller or the Chief Assessor or any officer employed in the administration of this Act are deemed to be public documents and copies or extracts certified by the Comptroller or the Chief Assessor or by an officer responsible for the custody thereof to be true copies or extracts (as the case may be) subscribed by the Comptroller or the Chief Assessor or such officer with his or her name and his or her official title are admissible in evidence as proof of the contents of that document or extract thereof.
Regulations
Open ↗72.—(1) The appropriate Minister may make regulations for carrying out the purposes and provisions of this Act for which the Minister is responsible —(a)
providing for the form and manner in which appeals are to be made to the Board;
(b)
providing for when an objection to the appointment of a member under section 26(1) or (2) to hear an appeal may be made, and how such objection is to be dealt with;
(c)
providing for the procedure to be adopted by the Board for the Board’s meetings and for proceedings before the Board, and the records to be kept by the Board;
(d)
prescribing the fees to be paid in respect of any appeal under Part 4;
(e)
prescribing the costs in respect of appeals to the Board;
(f)
providing for any matter which the Minister considers incidental or expedient for the proper and efficient conduct of proceedings before the Board;
(g)
providing that the Chairperson or a Deputy Chairperson of the Board may issue directions for carrying out any regulations;
(h)
providing for any other matter that is necessary or convenient for carrying out or giving effect to the provisions of Part 4;
(i)
prescribing the forms or any other matter required or permitted to be prescribed by this Act;
(j)
prescribing the manner in which a notice of appeal may be amended;
(k)
providing for the procedure of, and other matter relating to, the SBNB;
(l)
prescribing the time and manner in which an owner of a property is to mark or display the number allotted to such property and the penalties for non-compliance; and
(m)
generally for the better carrying out of the provisions of this Act.[Act 3 of 2024 wef 01/04/2025]
(2) The appropriate Minister may, in lieu of making any regulations prescribing the forms which by this Act are required to be or may be prescribed, authorise the Comptroller or the SBNB (as the case may be) to approve the use of such forms as the Comptroller or SBNB thinks fit.[23/2010]
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
