Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 2 · Administration
6. Official secrecy
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Every person having any official duty or being employed in the administration of this Act —
must regard and deal with all documents, information, returns and assessments relating to the business, the value of the supply of any goods and services, or the income of any taxable person as secret and confidential; and
may be required by the Minister to make and subscribe a declaration to that effect in the form determined by the Minister before the Comptroller or a Magistrate.
Subject to subsections (4) and (5), every person having possession or control over any document, information, return or assessment in relation to the business, the supply of any goods or services or the income of any taxable person, who at any time otherwise than for the purpose of this Act or with the express authority of the President —
communicates or attempts to communicate such information or anything contained in such documents, returns or copies to any person; or
suffers or permits any person to have access to any such information or to anything contained in such documents, returns or copies,shall be guilty of an offence.
No person appointed under, or who is employed in carrying out, the provisions of this Act or who is referred to in subsection (4) or (5) is required to produce in any court any return, document or assessment, or to divulge or communicate to any court any matter or thing coming under the person’s notice in the performance of the person’s duties under this Act except as may be necessary —
for the purpose of carrying into effect the provisions of this Act; or
in order to institute a prosecution, or in the course of a prosecution, for any offence committed in relation to goods and services tax, income tax and customs and excise duties.
The Comptroller must permit the Minister, the Auditor‑General or any officer duly authorised in that behalf by the Auditor‑General to have such access to any record or document as may be necessary for the performance of his or her official duties.
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;
The Comptroller may transmit or communicate any document, information, return or assessment referred to in subsection (2) to the following persons which may be required by them in the performance of their official duties:
the Comptroller of Income Tax;
the Director-General of Customs;
the Commissioner of Estate Duties;
the Comptroller of Property Tax;
the Chief Assessor;
the Commissioner of Stamp Duties.
Despite anything in this section, the Comptroller may, for the purpose of enabling the Chief Statistician to perform his or her duties under the Statistics Act 1973, furnish and permit the Chief Statistician access to any prescribed information and records.
Despite anything in this section, the Comptroller may furnish to the head of a law enforcement agency any information —
that may be required by the law enforcement agency for the purpose of an investigation or prosecution of a person for an offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; or
that the Comptroller has reasonable grounds to suspect affords evidence of the commission of such an offence.
The following persons, namely:
the head of a law enforcement agency to whom any information is furnished under subsection (6A) for the purpose mentioned in subsection (6A)(a);
any person under the command of the head of the law enforcement agency;
any person to whom information is disclosed in compliance with this subsection,must not disclose to any other person such information except where it is necessary for that same purpose, and any person in paragraph (a), (b) or (c) who contravenes this subsection shall be guilty of an offence.
Despite anything in this section, the Comptroller may furnish to the head of the Suspicious Transaction Reporting Office any information that may be required by the Suspicious Transaction Reporting Office for the purpose of detecting the possible commission of an offence specified in the First, Second or Third Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992.
The following persons, namely:
the head of the Suspicious Transaction Reporting Office to whom any information is furnished under subsection (6BA) for the purpose mentioned in that subsection;
any Suspicious Transaction Reporting Officer to whom information is disclosed in compliance with this subsection,must not disclose to any other person such information, except where the disclosure is to a Suspicious Transaction Reporting Officer and the disclosure is necessary for the same purpose, and any person in paragraph (a) or (b) who contravenes this subsection shall be guilty of an offence.
Despite anything in this section, the Comptroller —
may furnish to —
the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992; or
an officer duly authorised by the chief executive officer,any information required for the performance of the official duties of the chief executive officer or authorised officer in administering any of the public schemes specified in Part 1 of the Sixth Schedule; and
may allow the chief executive officer or authorised officer such access to any records or documents as may be necessary for the performance of those official duties.
Despite anything in this section, the Comptroller may allow a person who is authorised by the chief executive officer of the Inland Revenue Authority of Singapore such access to any records or documents as may be necessary for the person to conduct an audit in relation to the administration of any public scheme specified in Part 1 of the Sixth Schedule, including the audit of any information technology system used by the Inland Revenue Authority of Singapore for such administration.
A person authorised by the chief executive officer under subsection (6CA) —
must make and subscribe a declaration of secrecy in accordance with subsection (1)(b);
must not disclose to any person, or allow any person access to, anything contained in the records or documents; and
must not use or make any copy of the records or documents or anything contained in the records or documents, other than for the purpose of the audit mentioned in subsection (6CA).
A person who contravenes subsection (6CB)(b) or (c) shall be guilty of an offence.
The Minister may by order in the Gazette amend Part 1 of the Sixth Schedule.
Despite anything in this section, the Comptroller may publish the names and such other particulars of the persons and places specified in Part 2 of the Sixth Schedule, in the form or manner that he or she thinks fit.
Despite anything in this section, the Comptroller may lay a complaint of professional misconduct against any person in the person’s professional dealings with the Comptroller to the appropriate authority empowered to take disciplinary action against the person and may in connection with the complaint furnish any relevant document or information.
Despite anything in this section, the Comptroller may furnish to the Government or any statutory board for any statistical or research purpose any information relating to any person in a manner that does not identify, and is not reasonably capable of being used to identify, that person.
Board
“Board” means the Goods and Services Tax Board of Review established under section 50;
Despite subsections (1) and (2) and without affecting subsections (4) to (9) and (9C), the Comptroller may disclose information relating to the business, the value of the supply of any goods and services, or the income of any taxable person, to any of the following with the express consent of the taxable person:
business
“business” includes any trade, profession or vocation.(2) Without limiting anything else in this Act, the following are deemed to be the carrying on of a business:(a)the provision by any club, association, society, management corporation or organisation (for a subscription or other consideration) of the facilities or advantages available to its members or subsidiary proprietors, as the case may be;(b)the admission, for a consideration, of persons to any premises.(3) Where a body has objects which are in the public domain and are of a political, religious, philanthropic or patriotic nature, it is not to be treated as carrying on a business only because its members subscribe to it, if a subscription obtains no facility or advantage for the subscriber other than the right to participate in its management or receive reports on its activities.(4) Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by the person as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation.(5) Anything done in connection with the termination or intended termination of a business is treated as being done in the course or furtherance of that business.(6) Subject to any order made under section 10(3), the disposition of a business as a going concern, or of its assets or liabilities (whether or not in connection with its re-organisation or winding up), is a supply made in the course or furtherance of that business.(7) In subsection (2),
any public officer or officer of a statutory board for the performance of his or her official duties;
any other person (called A in this subsection and subsection (9B)) who is engaged by the Government or a statutory board to assist any public officer or officer of a statutory board in performing any of the officer’s official duties if a public officer or officer of the statutory board (as the case may be), duly authorised by the Comptroller for this purpose, has obtained a declaration of secrecy from A in accordance with subsection (1).
A shall be guilty of an offence if A —
discloses to any person, or allows any person access to, any information disclosed to A under subsection (9A); or
uses or makes any copy of any record or document containing the information, other than for the purpose of rendering the assistance mentioned in subsection (9A)(b).
Despite subsections (1) and (2) and without affecting subsections (4) to (9A), the Comptroller may disclose any information prescribed in the Tenth Schedule to any public officer or officer of a statutory board that is required for the performance of the public officer’s or officer’s official duties.
The Minister may, by order in the Gazette, amend the Tenth Schedule.
In this section —
“head of a law enforcement agency” means —
in relation to the Singapore Police Force, the Commissioner of Police;
in relation to the Commercial Affairs Department, the Director;
in relation to the Central Narcotics Bureau, the Director;
in relation to the Corrupt Practices Investigation Bureau, the Director; and
in relation to any other law enforcement agency, its head or equivalent;
“head of the Suspicious Transaction Reporting Office” means the Director of the Commercial Affairs Department;
“law enforcement agency” means —
the Singapore Police Force;
the Commercial Affairs Department;
the Central Narcotics Bureau;
the Corrupt Practices Investigation Bureau; and
any other department of the Government charged with the responsibility of investigating any offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992;
“Suspicious Transaction Reporting Office” means the office mentioned in section 5(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992;
“Suspicious Transaction Reporting Officer” means a Suspicious Transaction Reporting Officer as defined in section 2(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 who is a Commercial Affairs Officer appointed under section 64 of the Police Force Act 2004.