Singapore legislation
Section 41
Section 41
Power to obtain information from Comptroller of Income Tax and Comptroller of Goods and Services Tax
(1)
In the course of any investigation or proceedings into or relating to an offence punishable under this Act, the Public Prosecutor may, despite anything in any other written law to the contrary, by written notice require the Comptroller —
to furnish, as specified in the notice, all information available to the Comptroller relating to the affairs of that person or of the person’s parents, siblings, spouse, son or daughter; and
to produce or furnish, as specified in the notice, any document or a certified copy of any document relating to that person or the person’s parents, siblings, spouse, son or daughter which is in the possession or under the control of the Comptroller.
(2)
The Comptroller to whom a notice is sent by the Public Prosecutor under subsection (1) is, despite the provisions of any written law or any oath of secrecy to the contrary, legally bound to comply with the terms of that notice within the time specified in the notice.
(3)
In this section, “Comptroller” means —
the Comptroller of Income Tax, or any Deputy Comptroller or Assistant Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947; or
the Comptroller of Goods and Services Tax, or any Deputy Comptroller or Assistant Comptroller of Goods and Services Tax appointed under section 4 of the Goods and Services Tax Act 1993.