Singapore legislation
Section 6
Section 6
Official secrecy
(1)
Every person having any official duty or being employed in the administration of this Act —
must regard and deal with all documents, information, returns and assessments relating to the business, the value of the supply of any goods and services, or the income of any taxable person as secret and confidential; and
may be required by the Minister to make and subscribe a declaration to that effect in the form determined by the Minister before the Comptroller or a Magistrate.
(2)
Subject to subsections (4) and (5), every person having possession or control over any document, information, return or assessment in relation to the business, the supply of any goods or services or the income of any taxable person, who at any time otherwise than for the purpose of this Act or with the express authority of the President —
communicates or attempts to communicate such information or anything contained in such documents, returns or copies to any person; or
suffers or permits any person to have access to any such information or to anything contained in such documents, returns or copies,shall be guilty of an offence.
(3)
No person appointed under, or who is employed in carrying out, the provisions of this Act or who is referred to in subsection (4) or (5) is required to produce in any court any return, document or assessment, or to divulge or communicate to any court any matter or thing coming under the person’s notice in the performance of the person’s duties under this Act except as may be necessary —
for the purpose of carrying into effect the provisions of this Act; or
in order to institute a prosecution, or in the course of a prosecution, for any offence committed in relation to goods and services tax, income tax and customs and excise duties.
(4)
The Comptroller must permit the Minister, the Auditor‑General or any officer duly authorised in that behalf by the Auditor‑General to have such access to any record or document as may be necessary for the performance of his or her official duties.
(5)
The Comptroller may transmit or communicate any document, information, return or assessment referred to in subsection (2) to the following persons which may be required by them in the performance of their official duties:
the Comptroller of Income Tax;
the Director-General of Customs;
the Commissioner of Estate Duties;
the Comptroller of Property Tax;
the Chief Assessor;
the Commissioner of Stamp Duties.
(6)
Despite anything in this section, the Comptroller may, for the purpose of enabling the Chief Statistician to perform his or her duties under the Statistics Act 1973, furnish and permit the Chief Statistician access to any prescribed information and records.
(6A)
Despite anything in this section, the Comptroller may furnish to the head of a law enforcement agency any information —
that may be required by the law enforcement agency for the purpose of an investigation or prosecution of a person for an offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; or
that the Comptroller has reasonable grounds to suspect affords evidence of the commission of such an offence.
(6B)
The following persons, namely:
the head of a law enforcement agency to whom any information is furnished under subsection (6A) for the purpose mentioned in subsection (6A)(a);
any person under the command of the head of the law enforcement agency;
any person to whom information is disclosed in compliance with this subsection,must not disclose to any other person such information except where it is necessary for that same purpose, and any person in paragraph (a), (b) or (c) who contravenes this subsection shall be guilty of an offence.
(6C)
Despite anything in this section, the Comptroller —
may furnish to —
the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992; or
an officer duly authorised by the chief executive officer,any information required for the performance of the official duties of the chief executive officer or authorised officer in administering any of the public schemes specified in Part 1 of the Sixth Schedule; and
may allow the chief executive officer or authorised officer such access to any records or documents as may be necessary for the performance of those official duties.
(6CA)
6CA
Despite anything in this section, the Comptroller may allow a person who is authorised by the chief executive officer of the Inland Revenue Authority of Singapore such access to any records or documents as may be necessary for the person to conduct an audit in relation to the administration of any public scheme specified in Part 1 of the Sixth Schedule, including the audit of any information technology system used by the Inland Revenue Authority of Singapore for such administration.
(6CB)
6CB
A person authorised by the chief executive officer under subsection (6CA) —
must make and subscribe a declaration of secrecy in accordance with subsection (1)(b);
must not disclose to any person, or allow any person access to, anything contained in the records or documents; and
must not use or make any copy of the records or documents or anything contained in the records or documents, other than for the purpose of the audit mentioned in subsection (6CA).
(6CC)
6CC
A person who contravenes subsection (6CB)(b) or (c) shall be guilty of an offence.
(6D)
The Minister may by order in the Gazette amend Part 1 of the Sixth Schedule.
(7)
Despite anything in this section, the Comptroller may publish the names and such other particulars of the persons and places specified in Part 2 of the Sixth Schedule, in the form or manner that he or she thinks fit.
(8)
Despite anything in this section, the Comptroller may lay a complaint of professional misconduct against any person in the person’s professional dealings with the Comptroller to the appropriate authority empowered to take disciplinary action against the person and may in connection with the complaint furnish any relevant document or information.
(9)
Despite anything in this section, the Comptroller may furnish to the Government or any statutory board for any statistical or research purpose any information relating to any person in a manner that does not identify, and is not reasonably capable of being used to identify, that person.
(10)
In this section —
Definition
“head of a law enforcement agency” means —
in relation to the Singapore Police Force, the Commissioner of Police;
in relation to the Commercial Affairs Department, the Director;
in relation to the Central Narcotics Bureau, the Director;
in relation to the Corrupt Practices Investigation Bureau, the Director; and
in relation to any other law enforcement agency, its head or equivalent;
Definition
“law enforcement agency” means —
the Singapore Police Force;
the Commercial Affairs Department;
the Central Narcotics Bureau;
the Corrupt Practices Investigation Bureau; and
any other department of the Government charged with the responsibility of investigating any offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992.