Singapore legislation
Section 85
Section 85
Time within which payment is to be made
(1)
Subject to section 91, tax for any year of assessment levied in accordance with the provisions of this Act is, despite any objection or appeal against the assessment on which the tax is levied, payable at the place stated in the notice given under section 76 within one month after the service of the notice.
(2)
The Comptroller may, in his or her discretion and subject to such terms and conditions, including the imposition of interest, as he or she may impose, extend the time limit within which payment is to be made.