Income Tax Act 1947 · 2020 Revised Edition · Part 2 · Administration
4. Powers of Comptroller
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The Comptroller may, in writing, authorise any person, within or without Singapore, to perform or to assist in the performance of any specific duty imposed upon the Comptroller by this Act.
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;
Subject to such conditions as the Comptroller may specify, the Comptroller may direct that any information, return or document required to be supplied, forwarded or given to the Comptroller may be supplied to such other person, being a person who has made and subscribed a declaration of secrecy in accordance with section 6(1), as the Comptroller may direct.
Any direction under subsection (2) must be published in the Gazette.
The Comptroller is responsible for the assessment and collection of tax and must pay all amounts collected in respect thereof into the Consolidated Fund.
The Comptroller may specify the form of any return, claim, statement or notice to be made or given under this Act.
The Comptroller may further authorise a person authorised under subsection (1) to investigate offences under this Act, to exercise any power in sections 65B(1A), (1B), (1C) and (1D), 65F, 65G, 65H and 65I.