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← Inland Revenue Authority of Singapore Act 1992

Inland Revenue Authority of Singapore Act 1992 s 17M

s 17M Arrested person may be examined orally

17M.—(1) The chief executive officer or an authorised investigating officer (called in this section an examining officer) may examine orally a person arrested under section 17I(1). (2) A person examined by an examining officer need not state anything that —(a) the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act 1893) to observe secrecy; or (b) is information subject to legal privilege. (3) A statement made by an arrested person 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. (4) Any person who, without reasonable excuse, fails or refuses to answer any question when examined under subsection (1) 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 12 months or to both. (5) The generality of the term “reasonable excuse” in subsection (4) is not affected by subsection (2). (6) Except as provided under subsection (2), it is not a defence to a charge under subsection (4) for a failure to provide any information required by an examining officer that the person is under a duty of secrecy in respect of that information (called in this section a displaced duty of secrecy). (7) A person who in good faith provides information required by an examining officer under subsection (1) is not treated as being in breach of a displaced duty of secrecy. (8) No civil or criminal action for a breach of a displaced duty of secrecy, other than a criminal action for an offence under subsection (9), lies against the person mentioned in subsection (7) for providing any information if the person had done so in good faith in compliance with a requirement of an examining officer under subsection (1). (9) Any person who, in purported compliance with a requirement of an examining officer under subsection (1), provides any information known to the person to be false or misleading in a material particular —(a) without indicating to the examining officer that the information is false or misleading and the part that is false or misleading; and (b) without providing correct information to the examining 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. (10) In this section, “information subject to legal privilege” has the meaning given by section 17H(20).[Act 11 of 2024 wef 01/11/2024]

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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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