← Multinational Enterprise (Minimum Tax) Act 2024

Multinational Enterprise (Minimum Tax) Act 2024 s 72

s 72 MTT or DTT payable despite any proceedings

72. The institution of proceedings for, or the imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any MTT or DTT for which the person is or may be liable.

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

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