Singapore legislation
Clause 17
Clause 17
Amendment of section 190
Section 190 of the principal Act is amended by inserting, immediately after subsection (1), the following subsection:“(1A) Notwithstanding subsection (1), any person referred to in paragraphs (a) to (d) of that subsection may —
furnish to the Comptroller of Income Tax or an officer of the Inland Revenue Authority of Singapore any information relating to casino tax which may be required by the Comptroller or officer in the performance of his duties; and
permit the Comptroller of Income Tax or an officer of the Inland Revenue Authority of Singapore to have access to, including taking copies of, such records or documents relating to casino tax in the possession of the Authority as the Chief Executive may allow,where the Chief Executive is satisfied that such information or access is necessary for the performance of the duties of the Comptroller or officer.”.