Singapore legislation
Section 12
Section 12
Administration
(1)
The Comptroller shall have the general administration of this Act; but the Minister may from time to time give to the Comptroller directions of a general character, and not inconsistent with the provisions of this Act, as to the exercise of the powers and discretions conferred on the Comptroller and to the performance of the duties required to be discharged by the Comptroller under this Act or any regulations made thereunder; and the Comptroller shall give effect to such directions.
(2)
The Comptroller may by notification in the Gazette or in writing authorise any person or class of persons to assist in the administration of this Act and, for that purpose, to perform or exercise any specific duty imposed or power conferred upon the Comptroller by this Act or any regulations made thereunder.
(3)
Subject to such conditions as he may specify, the Comptroller may by notification in the Gazette direct that any information, return or document required to be supplied, forwarded or given to him be supplied to such other person as he may direct.
(4)
Every person having any official duty or being employed in the administration of this Act and any regulations made thereunder shall regard and deal with all documents, information and returns and any copies thereof relating to remuneration and to payroll tax as secret and confidential.
(5)
Every person having possession or control of any such documents, information or returns or copies thereof who at any time, otherwise than for the purpose of this Act or of any written law relating to income tax or with the express authority of the Minister —
communicates or attempts to communicate the information or anything contained in the documents or returns to any person;
suffers or permits any person to have access to such information or anything contained in any such documents or returns or copies,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 6 months or to both.
(6)
No proceedings for an offence under this section shall be taken except by the Public Prosecutor.
(7)
No person appointed under, or employed in carrying out, the provisions of this Act shall be required to produce in any court any return or document, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Act except as may be necessary for the purposes of carrying into effect the provisions of this Act, in order to institute a prosecution, or in the course of a prosecution, for any offence committed in relation to payroll tax or under any written law relating to income tax.
(8)
Notwithstanding anything in this section, the Comptroller shall permit the Auditor‑General or any officer duly authorised in that behalf by him to have such access to any records or documents as may be necessary for the performance of his official duties; and the Auditor‑General or any such officer shall for the purpose of this section be deemed to be a person employed in carrying out the provisions of this Act.