Singapore legislation

Clause 48

of Multinational Enterprise (Minimum Tax) Bill

Clause 48

Information may be used for administration of Act

Despite any obligation as to secrecy imposed under any written law or rule of law, the Comptroller of Goods and Services Tax, the Comptroller of Property Tax, the Chief Assessor or the Commissioner of Stamp Duties may transmit information obtained by him or her under the Goods and Services Tax Act 1993, the Property Tax Act 1960 or the Stamp Duties Act 1929 (as the case may be) to the Comptroller for any purpose connected with the administration or enforcement of this Act.