Singapore legislation

Clause 64

of Goods And Services Tax Bill

Clause 64

Penalty for obstructing Comptroller in carrying out his duties

Any person who at any time hinders or obstructs the Comptroller or any officer acting in the discharge of his duties under this Act or any regulations made thereunder shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.

Clause 64 — Goods And Services Tax Bill | laws.sg