Singapore legislation

Clause 3

Amendment of section 8

Section 8 of the principal Act is amended —

(a)

by deleting subsection (1) and substituting the following subsection:“(1) Except where it is provided by this Act that service shall be effected either personally or by registered post, a notice may be served on a person —

(a)

personally;

(b)

by being sent through the post; or

(c)

where the person has given his consent for the notice to be served on him through the electronic service, by transmitting an electronic record of the notice to his account with the electronic service.”;

(b)

by inserting, immediately after subsection (3), the following subsection:“(3A) Where a person has given his consent for a notice to be served on him through the electronic service, the notice shall be deemed to have been served at the time when an electronic record of the notice enters his account with the electronic service.”;

(c)

by deleting the words “Every notice” in subsection (4) and substituting the words “Subject to subsection (6), every notice”;

(d)

by deleting the words “Any notice” in subsection (5) and substituting the words “Subject to subsection (6), any notice”; and

(e)

by inserting, immediately after subsection (5), the following subsection:“(6) Where any person has given his consent for any notice referred to in subsection (4) or (5) to be served on him through the electronic service, the notice need not be signed if it is served on him by transmitting an electronic record of the notice to his account with the electronic service.”.

Read in full context — Income Tax (Amendment) Bill →