My bookmarksSign up free
← Inland Revenue Authority of Singapore Act 1992

Inland Revenue Authority of Singapore Act 1992 s 17I

s 17I Arrest of persons

17I.—(1) The chief executive officer or a specially authorised officer (called in this section and sections 17J, 17K and 17L an arresting officer), may arrest without warrant any person whom the arresting officer reasonably believes —(a) has committed any offence under section 17F(5); or (b) is doing any of the following:(i) destroying or attempting to destroy any document or thing with a view to hindering or obstructing the chief executive officer or an authorised investigating officer in the exercise of his or her powers; (ii) deleting or attempting to delete any information contained in any thing with a view to hindering or obstructing the chief executive officer or an authorised investigating officer in the exercise of his or her powers; (iii) resisting or attempting to resist, without reasonable excuse, the taking of any document or thing by the chief executive officer or an authorised investigating officer in the exercise of his or her powers, being any document, thing or information that may be relevant to an investigation of an offence under this Part, or that may be required as evidence in proceedings for an offence under this Part. (2) An arresting officer may search or cause to be searched an arrested person. (3) A woman must not be searched except by a woman. (4) An arresting officer making an arrest must, without unnecessary delay and subject to subsection (7) and the regulations mentioned in subsection (9), take or send an arrested person before a Magistrate’s Court. (5) An arresting officer must not detain in custody an arrested person for a longer period than under the circumstances of the case is reasonable. (6) Such period must not exceed 48 hours, excluding the time necessary for the journey from the place of arrest to the Magistrate’s Court. (7) An arrested person must not be released except —(a) on the person’s own bond; (b) on bail by a Magistrate or an arresting officer; or (c) under the special order in writing by a Magistrate or an arresting officer. (8) If any arrested person escapes, he or she may, at any time afterwards, be arrested in accordance with this section and section 17J. (9) The Authority, with the approval of the Minister, may make regulations under section 31 to provide for —(a) any matter relating to the release of any person on any bond, bail or special order under subsection (7); and (b) the arrest of any person with or without warrant by an arresting officer for a breach of the conditions of a bond, bail or special order or other specified circumstances.[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.

The Singapore legislation on this platform is subject to copyright of the Singapore Government and is used/reproduced for the purposes of this platform with the permission of the Attorney-General's Chambers. Users of this platform may check Singapore Statutes Online for the latest version of the Singapore legislation.

What to look at next