Singapore legislation
Section 88
Section 88
Change of address
(1)
Subject to subsection (2), every person liable to pay income tax under the provisions of this Act must inform the Comptroller in writing of any change in the person’s address.
(2)
Where a person liable to pay income tax uses his or her residential address for the purposes of this Act, then, if the person has changed his or her residential address and has made a report of the change under section 10 of the National Registration Act 1965 —
the person is deemed to have informed the Comptroller of the change of his or her residential address in compliance with subsection (1); and
the new residential address as reported by the person under section 10 of the National Registration Act 1965 is, unless the person informs the Comptroller in writing to the contrary, deemed to be his or her last known address for the purpose of subsection (3).
(3)
Any notice or process given or served upon any person by posting the same or a copy thereof by registered post to the person at his or her last known address is, despite section 8(3), deemed to have been duly given or served and is conclusive evidence of the fact of service.