Singapore legislation

Section 27

of Inland Revenue Authority of Singapore Act 1992

Section 27

Preservation of secrecy

Amended by5/2018

(1)

Except for the purpose of the performance of his or her duties or the exercise of his or her functions or when lawfully required to do so by any court or where required or allowed by the provisions of any written law, a person who is or has been a member, an officer, an employee or an agent of the Authority or a member of a committee of the Authority must not disclose any information relating to the affairs of the Authority or of any other person which has been obtained by that person in the performance of his or her duties or the exercise of his or her functions.

Amended by5/2018

(2)

Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding one year or to both.

Section 27 — Inland Revenue Authority of Singapore Act 1992