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In force2020 Revised Edition

Part 15 · Persons Chargeable

55. Liability of managers of companies or bodies of persons

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The 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.

Report

Part 16

Returns

Part 17

Assessments and Objections

Part 18

Appeals

Part 19

Collection, Recovery and Repayment of Tax

Part 20

Offences and Penalties

Part 20A

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

Part 20B

International Agreements to Improve Tax Compliance

Part 21

Miscellaneous

Schedules