Singapore legislation
Section 83I
Section 83I
Arrested person may be orally examined
(1)
The Comptroller or any suitably qualified officer of the Inland Revenue Authority of Singapore charged with duties of investigation (called in this section an investigation officer), may examine orally a person arrested under section 83E(1).
(2)
A person examined by an investigation officer need not state anything which —
the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act 1893) to observe secrecy; or
is subject to legal privilege.
(3)
A statement made by an arrested person must —
be reduced to writing;
be read over to the person;
if the person does not understand English, be interpreted in a language that the person understands; and
after correction (if necessary), be signed by the person.
(4)
Any person who, without reasonable excuse, fails or refuses to answer any question when examined under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.
(5)
The generality of the term “reasonable excuse” in subsection (4) is not affected by subsection (2).
(6)
Except as provided under subsection (2), it is not a defence to a charge under subsection (4) for a failure or refusal to provide any information demanded by an investigation officer that the person is under a duty of secrecy in respect of that information (called in this section a displaced duty of secrecy).
(7)
A person who in good faith provides information demanded by an investigation officer under subsection (1) is not treated as being in breach of a displaced duty of secrecy.
(8)
No civil or criminal action for a breach of a displaced duty of secrecy, other than a criminal action for an offence under subsection (9), shall lie against the person mentioned in subsection (7) for providing any information if the person had done so in good faith in compliance with a demand of an investigation officer under subsection (1).
(9)
Any person who, in purported compliance with a demand of an investigation officer under subsection (1), provides any information known to the person to be false or misleading in a material particular —
without indicating to the investigation officer that the information is false or misleading and the part that is false or misleading; and
without providing correct information to the investigation officer if the person is in possession of, or can reasonably acquire, the correct information,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.