Singapore legislation

Clause 18

of Goods and Services Tax Voucher Fund Bill

Clause 18

Composition of offences

(1)

Any public officer authorised by the Minister may, in his discretion, compound any offence under this Act which is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following sums:

(a)

one half of the amount of the maximum fine that is prescribed for the offence;

(b)

a sum of $1,000.

(2)

On payment of such sum of money, no further proceedings shall be taken against that person in respect of the offence.

(3)

The Minister may make regulations prescribing the offences which may be compounded.

Read in full context — Goods and Services Tax Voucher Fund Bill →