Singapore legislation
Clause 6
Clause 6
Official secrecy
(1)
Every person having any official duty or being employed in the administration of this Act shall regard and deal with all documents, information, returns and assessments relating to duty under this Act, or the supply of any goods and services or income of any promoter of a private lottery, as secret and confidential, and may be required by the Commissioner to make or subscribe a declaration to that effect in the form determined by the Commissioner.
(2)
Every person having possession or control over any document, information, return or assessment in relation to duty under this Act, or the supply of any goods and services or income of any promoter of a private lottery, who at any time otherwise for the purpose of this Act or with the express authority of the President —
communicates or attempts to communicate such information or anything contained in such documents or copies to any person; or
suffers or permits any person to have access to any such information or to anything contained in such documents or copies,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 2 years or to both.
(3)
No person appointed under, or who is employed in carrying out, the provisions of this Act shall be required to produce in any court any document, return or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Act except as may be necessary —
for the purpose of carrying into effect the provisions of this Act; or
in order to institute a prosecution, or in the course of prosecution, for any offence committed in relation to duty under this Act, goods and services tax and income tax.
(4)
Notwithstanding anything in this section, the Commissioner shall permit the Minister for Finance, the Auditor-General or any officer duly authorised in that behalf by the Minister for Finance or Auditor-General to have such access to any records or documents as may be necessary for the performance of his official duties.
(5)
Notwithstanding anything in this section, the Commissioner may transmit or communicate any document, information, return or assessment referred to in subsection (2) to the following persons which may be required by them in the performance of their official duties:
the Comptroller of Income Tax;
the Comptroller of Property Tax;
the Comptroller of Goods and Services Tax;
the Chief Assessor;
the Commissioner of Stamp Duties; and
the Permit Officer.
(6)
Notwithstanding anything in this section, the Permit Officer —
shall furnish to the Minister for Home Affairs or any officer duly authorised in that behalf by the Minister for Home Affairs any records or documents as may be necessary for the performance of his official duties; and
may furnish to the Commissioner or any person referred to in subsection (5) any document or information which may be required by him in the performance of his duties.
(7)
Notwithstanding anything in this section, the Commissioner may, for the purpose of enabling the Chief Statistician to perform his duties under the Statistics Act (Cap. 317), furnish and permit the Chief Statistician access to any information and records prescribed in regulations made under section 32(2).
(8)
Notwithstanding anything in this section, the Commissioner may lay a complaint of professional misconduct against any person in his professional dealings with the Commissioner to the appropriate authority empowered to take disciplinary action against the person and may in connection with the complaint furnish any relevant documents or information.
(9)
Notwithstanding subsections (1) and (2) and without prejudice to subsections (4) to (8), the Commissioner may disclose information relating to the duty payable by a promoter of a private lottery to the following with the express consent of the promoter of the private lottery to whom the information relates:
to any public officer or officer of a statutory board for the performance of his official duties in administering or facilitating the administration of any written law or public scheme; or
to any person who is engaged by the Government or a statutory board to facilitate the administration of such written law or public scheme, if the Commissioner has obtained a written undertaking from the other person that he shall be bound by the same obligations as to secrecy imposed by subsections (1), (2) and (3).
(10)
Notwithstanding anything in this section, the Commissioner may furnish to the Government or any statutory board for any statistical or research purpose any information relating to any person in a manner that does not identify, and is not reasonably capable of being used to identify, that person.