Singapore legislation

Clause 19

Amendment of section 94

Section 94 of the principal Act is amended by deleting subsection (2A) and substituting the following subsections:“(2A) Where any person has been convicted of an offence —

(a)

for failing to comply with section 44(8A) and such conviction is subsequent to a conviction for an offence for failing to comply with section 44(8);

(b)

for failing to comply with section 63(3) and such conviction is subsequent to a conviction for an offence for failing to comply with section 63(1);

(c)

under section 63(7) or for failing to comply with section 71 and such conviction is a second or subsequent conviction; or

(d)

for failing to comply with section 71 and such conviction is subsequent to a conviction for an offence under section 63(7),in respect of the same year of assessment, he shall be liable to a further penalty of $50 for every day during which the offence is continued after such conviction.(2B) Where any person has been convicted of an offence under section 65C and such conviction is a second or subsequent conviction in respect of the same information required for the same period, he shall be liable to a further penalty of $50 for every day during which the offence is continued after such conviction.”.

Read in full context — Income Tax (Amendment No. 2) Bill →