s 16 Payment of underpaid cess or penalty, etc.
16.—(1) This section applies where for any reason or owing to any cause, a person underpays any cess or penalty under this Act, or is refunded or returned any money under section 15 despite not being entitled to such refund or return.[28/2018]
(2) The person mentioned in subsection (1) must, on demand being made by the Board within one year after the date of the underpayment, or erroneous refund or return, pay the deficiency or repay the money erroneously refunded or returned (as the case may be) to the Board.[28/2018]
Read this section in the full act →
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.
