Singapore legislation
Clause 2
Clause 2
Amendment of section 6
Section 6 of the Income Tax Act (called in this Act the principal Act) is amended by inserting, immediately after subsection (11A), the following subsections:“(11B) Despite anything in this section, the Comptroller may allow a person who is authorised by the chief executive officer of the Inland Revenue Authority of Singapore such access to any records or documents as may be necessary for the person to conduct an audit in relation to the administration of any public scheme specified in the Ninth Schedule, including the audit of any information technology system used by the Inland Revenue Authority of Singapore for such administration.(11C) A person authorised by the chief executive officer of the Inland Revenue Authority of Singapore under subsection (11B) —
must make and subscribe a declaration of secrecy in accordance with subsection (1);
must not disclose to any person, or allow any person access to, anything contained in the records or documents; and
must not use or make any copy of the records or documents or anything contained in the records or documents, other than for the purpose of the audit mentioned in subsection (11B).(11D) A person who contravenes subsection (11C)(b) or (c) shall be guilty of an offence.”.