In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Income Tax Act 1947 · 2020 Revised Edition · Part 15 · Persons Chargeable
55. Liability of managers of companies or bodies of persons
Feedback & supportThe manager or principal officer in Singapore of every company or body of persons is answerable for doing all such acts, matters and things as are required to be done by virtue of this Act for the assessment of the company or body of persons and payment of tax.
company
Defined · s 2
“company” means any company incorporated or registered under any law in force in Singapore or elsewhere;