Singapore legislation

Clause 71

of Multinational Enterprise (Minimum Tax) Bill

Clause 71

Offence for obstructing Comptroller or officers

Any person who obstructs or hinders the Comptroller or any officer in the discharge of his or her duties or the exercise of his or her powers under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.

Read in full context — Multinational Enterprise (Minimum Tax) Bill →