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 10 · Proceedings
71. Provisions as to evidence in legal proceedings
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Last amended by an amending law of 2022.
(1)
Statements made or documents produced by or on behalf of any person are not inadmissible in evidence against the person in any proceedings to which this section applies by reason only that the person was or may have been induced to make the statements or produce the documents by any inducement or promise lawfully given or made by a person having any official duty under, or being employed in the administration of, this Act.
(2)
This section applies to any proceedings against the person in question —
(a)
under the provisions of section 59, 62 or 62C; or
(b)
for the recovery of any sum due from the person whether by way of tax or penalty.