Singapore legislation

Section 18

of Goods and Services Tax Voucher Fund Act 2012

Section 18

Composition of offences

(1)

Any public officer authorised by the Minister may compound any offence under this Act that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following:

(a)

one half of the amount of the maximum fine that is prescribed for the offence;

(b)

$1,000.

(2)

On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence.

(3)

The Minister may make regulations prescribing the offences that may be compounded.