Singapore legislation

Section 72

Evidence by certificate, etc.

A certificate purporting to be under the hand of the Comptroller —

(a)

that a person was or was not, at any date, registered under this Act;

(b)

that any return required by or under this Act has not been made or had not been made at any date;

(c)

that any return made under this Act has been made by the person named therein;

(d)

that any tax shown as due in any return or assessment made under this Act has not been paid; or

(e)

that any penalty and the amount thereof shown as due from the person named therein,is sufficient evidence of that fact until the contrary is proved.

Any document purporting to be a certificate under subsection (1) is, until the contrary is proved, deemed to be such a certificate.