Singapore legislation

Clause 16

of Income Tax (Amendment) Bill

Clause 16

Amendment of section 57

Section 57 of the principal Act is amended —

(a)

by inserting, immediately after the word “which” in the seventh line of subsection (1), the words “, at the date of the receipt of the notice or at any time during the period of 90 days thereafter,”; and

(b)

by inserting, immediately after subsection (5), the following subsections:“(6) Any person making any payment to the Comptroller under this section shall be deemed to have been acting under the authority of the person by whom any tax is payable and is hereby indemnified in respect of such payment.(7) For the purposes of this section, “tax” includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.”.

Clause 16 — Income Tax (Amendment) Bill | laws.sg