Singapore legislation
Section 38A
Section 38A
Recovery of tax
(1)
Despite any other written law, any tax due may be sued for by way of a specially indorsed writ of summons.
(2)
The Comptroller may, in the Comptroller’s own name, sue for any such tax or penalty, and is entitled to all costs allowed by law against the person liable thereto.
(3)
The Comptroller may appear personally or by counsel in any suit instituted under this section.
(4)
In any suit under subsection (1) or (2), the production of a certificate signed by the Comptroller giving the name and address of the defendant and the amount of tax due from him or her is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.