Singapore legislation
Clause 65
Clause 65
Tax to be payable notwithstanding any proceedings for penalties and penalties not part of tax
(1)
The institution of proceedings for, or imposition of, a penalty, fine or term of imprisonment under this Act shall not relieve any person from liability to payment of any tax for which he is or may be liable.
(2)
Any penalty imposed under this Act shall not be deemed to be part of the tax paid for the purposes of claiming relief under this Act.