Singapore legislation
Regulation 3
of Goods and Services Tax (Bail and Personal Bond) Regulations 2019
Regulation 3
When person may be released on bail or personal bond
Subregulation 1
When any person is arrested by the Comptroller, a specially authorised officer or a specially authorised customs officer (called in these Regulations an arresting officer) and the person is prepared at any time to give bail in accordance with regulation 4, the person must be released on bail by a Magistrate or the arresting officer.
Subregulation 2
Instead of taking bail from the person, the Magistrate or arresting officer may release the person if the person signs a personal bond without any surety in accordance with regulation 4.