Singapore legislation
Section 82
Section 82
Recovery of tax from persons leaving Singapore
(1)
Where the Comptroller is of the opinion that any person —
is about or is likely to leave Singapore without paying all tax assessed on or due from the person under this Act; or
being outside Singapore, is likely, if the person returns to Singapore, to leave Singapore without paying all tax assessed on or due from the person under this Act,then the Comptroller may issue a certificate containing particulars of such tax and a direction to the Controller of Immigration to prevent the person from leaving Singapore without paying the tax or furnishing security to the satisfaction of the Comptroller for payment of the tax.
(2)
Subject to the provisions of any order issued or made under any written law for the time being in force relating to banishment or immigration, the Controller of Immigration must pursuant to the direction take, or cause to be taken by any immigration officer, such measures as may be necessary to prevent the person named in the direction from leaving Singapore until payment of the tax has been made or secured, including the use of such force as may be necessary and, if appropriate, the detention of any passport, certificate of identity or other travel document and any exit permit or other document authorising such person to leave Singapore.
(3)
At the time of issue of the certificate under subsection (1), the Comptroller must issue to the person named in the certificate a notification thereof by personal service or registered post.
(3A)
Any proceedings under this section are not invalidated on the ground that the notification under subsection (3) had not been received.
(4)
Payment of the tax to a customs or immigration officer or production of a certificate signed by the Comptroller stating that the tax has been paid or secured, is sufficient authority for allowing such person to leave Singapore.
(5)
Any person who, knowing that a direction has been issued under subsection (1) for the prevention of the person’s departure from Singapore, voluntarily leaves or attempts to leave Singapore without paying all tax assessed on or due from the person under this Act or furnishing security to the satisfaction of the Comptroller for payment thereof, shall be guilty of an offence and may be arrested, without warrant, by any immigration officer.
(6)
No civil or criminal proceedings may be instituted or maintained against the Government, the Controller of Immigration or any customs or immigration officer in respect of anything lawfully done under this section.
(7)
A reference in this section to tax due from a person under this Act includes —
an amount which becomes payable to the Comptroller by a tourist or a person holding himself or herself out to be a tourist, after the approval for the refund of the amount is revoked under a scheme for the refund established by regulations made under section 25; and
any surcharge, and any interest on any tax or surcharge, under section 45A, 47 or 47A.
(8)
In subsection (7), “tourist” means a tourist as defined in regulations establishing the scheme referred to in that subsection.