Singapore legislation

Clause 75

of Multinational Enterprise (Minimum Tax) Bill

Clause 75

Composition of offences

(1)

The Comptroller may compound any offence under sections 64, 65, 66, 67, 68, 69 and 71.

(2)

The Comptroller may authorise either generally or specifically an officer to compound any offence under sections 64, 65, 66, 67, 68, 69 and 71.