Singapore legislation
Schedule “THIRD SCHEDULE
Schedule “THIRD SCHEDULE
SPECIFIED OFFENCES
Sections 2(1) and 84SPECIFIED OFFENCES1. Any “foreign serious environmental offence” being an offence against the national law of a foreign country that consists of the doing of any of the following (however described):
illegal logging involving the harvesting, processing, transporting, buying or selling of timber in contravention of domestic and international laws;
illegal land clearing involving the illegal acquisition and clearing of land for farming, building or real estate speculation;
illegal mining involving any mining activity that is undertaken without state permission (in the absence of land rights, mining licences and exploration or mineral transportation permits), or mining activity with state permission obtained through corruption;
illegal import, export, transit or illicit disposal of hazardous wastes and other wastes;
illegal wildlife trade (whether involving any commercial or non‑commercial activity), including offering, offering for sale, distribution, brokerage or other forms of intermediary activity, sale, delivery, despatch, consignment, transport, purchase, possession, donation, exchange, exhibition or employment of any specimen of a wild protected species (or part thereof), within any territory under the jurisdiction of a given country, that is conducted in contravention of national or international laws and regulations;
attempting to carry out, abetting, or being a party to a criminal conspiracy to carry out, any activity listed in sub‑paragraphs (a) to (e).
2. Any “foreign serious tax offence”, being an offence against the national law of a foreign country that consists of the doing of any of the following (however described) wilfully with intent to evade, or to assist any other person to evade, any tax of that country:
omitting from, or understating or overstating in, a return made for the purposes of that tax any information which should be included in the return;
making any false statement or entry in any return, claim or application made, or any document or information required to be given, for the purposes of that tax;
giving any false answer, whether verbally or in writing, to any question or request for information asked or made for the purposes of that tax;
failing to inform the authority responsible for the collection of that tax, in the required manner, of any incorrect information appearing in any assessment made by that authority, when required to do so;
preparing or maintaining, or authorising the preparation or maintenance, of any false books of account or other records, or falsifying or authorising the falsification of any books of account or records;
making use of any fraud, art or contrivance, or authorising the use of any such fraud, art or contrivance.”.