Singapore legislation
Section 7
Section 7
Rules
Amended by41/2020
(1)
The Minister may make rules —
(a)
to provide for the deduction and payment of tax at the source in respect of income from any employment, and for the recovery of tax so deducted;
(aa)to prescribe the mode of payment for any refund under this Act to any person or class of persons; and
(b)
generally to give effect to the provisions of this Act, other than section 81.
Amended by41/2020
(2)
All rules made under this section must be presented to Parliament as soon as possible after publication in the Gazette.