Singapore legislation

Clause 76

of Multinational Enterprise (Minimum Tax) Bill

Clause 76

Authorisation of officers

Without limiting section 4(5) of the ITA, the Comptroller may authorise a person authorised under section 4(1) of the ITA to investigate offences under this Act, and to exercise any power in sections 65B(1A), (1B), (1C) or (1D), 65F, 65G, 65H and 65I of the ITA as applied by sections 46 and 47.

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