Singapore legislation
Clause 87
Clause 87
Return of tax or penalty overpaid or erroneously paid
(1)
Where a claim is made in writing in such form and manner as the Comptroller may determine and within 6 years that any money has been overpaid or erroneously paid as tax or penalty under this Act, it shall be lawful for the Comptroller to refund such money to the taxable person if it is proved to the Comptroller’s satisfaction that the money has been so overpaid or erroneously paid.
(2)
The Comptroller may reduce or altogether withhold any refund due under this section to the extent that the refund would unjustly enrich the claimant.
(3)
Except as provided in this section, the Comptroller shall not be liable to repay any money which has been overpaid or erroneously paid as tax or penalty under this Act.