Singapore legislation
Section 67
Section 67
Service of notices, etc.
(1)
Every notice, order or document required or authorised by this Act to be served on any person may be served —
by delivering it to that person or to some adult member or employee of his or her family at his or her last known place of residence;
by leaving it at the person’s usual or last known place of residence or business in an envelope addressed to the person;
by sending it by ordinary post addressed to the person at the person’s usual or last known place of residence or business; or
through the electronic service in accordance with regulations made under section 66(13) and (14), by transmitting an electronic record of it to the person’s account with the electronic service.
(2)
Where any notice, order or document is served on any person through the electronic service under subsection (1)(d), the notice, order or document is taken to have been served at the time when an electronic record of it enters the person’s account with the electronic service.
(3)
Despite subsections (1) and (2), no person shall be liable to prosecution for an offence —
under section 16(2), 21(13) or 64A(7) in respect of failure to comply with the terms of a notice;
under section 18(3) in respect of failure or neglect to furnish a return required to be made pursuant to a notice under section 18(2); or
under section 52(5) in respect of failure to comply with a written order under section 52(4),unless the notice or order (as the case may be) has been served on the person personally or by registered post.
(4)
Any notice, order or document required or authorised by this Act to be served on the owner or occupier of any premises is deemed to be properly addressed if addressed by the description of the “owner” or “occupier” of the premises without further name or description.
(5)
Any notice, order or document required or authorised by this Act to be served on the owner or occupier of any premises may be served by delivering the same or a true copy thereof to some adult person on the premises or, if there is no such person on the premises to whom the same can with reasonable diligence be delivered, by affixing the notice, order or document to some conspicuous part of the premises.
(6)
Where any premises is owned by more than one person, any notice, order or document required or authorised by this Act to be served on the owner of such premises is deemed to be sufficiently served if it is served on any one of the owners, except that where any such owner has notified the Chief Assessor in the prescribed form, that owner must be served a copy of such notice, order or document.