Singapore legislation

Clause 7

of Inland Revenue Authority of Singapore (Amendment) Bill

Clause 7

New sections 28A and 28B

In the principal Act, after section 28, insert —“Composition of offences28A.—

(1)

The Authority may compound any offence under Part 5A that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following:

(a)

one half of the amount of the maximum fine prescribed and penalty payable (if any) for that offence;

(b)

$10,000.(2) On payment of such sum of money, no further proceedings are to be taken against that person in respect of the offence.(3) All sums collected under this section must be paid into the Consolidated Fund.Service of documents, etc.28B.—

(1)

Except where it is provided by this Act that service must be effected either personally or by registered post, every document required or authorised by this Act to be served on any person may be served —

(a)

personally;

(b)

by sending it by ordinary post addressed to the person at the person’s usual or last known place of residence or business; or

(c)

for a document or any information to be given under section 17H(8)(b) — through the electronic service.(2) If a document is served by ordinary or registered post, it is taken to have been duly served at the time the document would have been received in the ordinary course of post if the document is addressed —

(a)

in the case of a company incorporated in Singapore, to the registered office of the company;

(b)

in the case of a company incorporated outside Singapore, either to the individual authorised to accept service of process under the Companies Act 1967 at the address filed with the Registrar of Companies, or to the registered office of the company wherever it may be situated; (c)in the case of an individual, to the last known residential or business address of the individual; and

(d)

in the case of a partnership or body of persons, to the last known business address of the partnership or body of persons.(3) If any document is served by registered post in accordance with subsection (2), in proving service of the document, it is sufficient to prove that the envelope containing the document was properly addressed, stamped and posted by registered post.(4) Every document to be served by the Authority or chief executive officer under this Act must be signed by the chief executive officer or by some person or persons from time to time authorised by the Authority in that behalf.(5) Every such document is valid if the signature or an official facsimile thereof of the chief executive officer or of such authorised person or persons is duly printed or written thereon.(6) Any document under this Act requiring the attendance of any person or witness before the chief executive officer must be signed by the chief executive officer or by a person duly authorised by the chief executive officer.(7) In this section, “document” has the meaning given by section 29(7).”.