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laws.sgby aturio
In force2020 Revised Edition
Contents

Part 20 · Offences and Penalties

105. Jurisdiction of court

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Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court or a Magistrate’s Court has jurisdiction to try any offence under this Act and has power to impose the full penalty or punishment in respect of the offence.

Report

Part 20A

Exchange of Information Under Avoidance of Double Taxation Arrangements and Exchange of Information Arrangements

Read on from Part 20A

Part 20B

International Agreements to Improve Tax Compliance

Read on from Part 20B

Part 21

Miscellaneous

Read on from Part 21

Schedules

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