In forceAmended2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 9 · Offences and Penalties
66. Penalty for obstructing Comptroller in carrying out duties
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Last amended by an amending law of 2016.
Any person who at any time hinders or obstructs the Comptroller or any officer acting in the discharge of the Comptroller’s or the officer’s duties (as the case may be) 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.
Comptroller
Defined · s 2
“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;