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← Inland Revenue Authority of Singapore Act 1992

Inland Revenue Authority of Singapore Act 1992 s 17G

s 17G Authority may require documents and information

17G.—(1) The Authority may, for the purposes of administering any Scheduled public scheme, give written notice to any person to give to the Authority, within a reasonable time specified in the notice, any documents or information as to any person’s entitlement to be given any money, credit, rebate or other grant under the Scheduled public scheme. (2) Any person who, without reasonable excuse, contravenes subsection (1) 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.[Act 11 of 2024 wef 01/11/2024]

Read this section in the full act → · Open Division 3 →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗

Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

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