Income Tax Act 1947 · 2020 Revised Edition · Part 16 · Returns
62. Notice of chargeability and returns
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The Comptroller may, by notice in the Gazette, require every person to furnish to the Comptroller in such form and manner as the Comptroller may determine, within a reasonable time specified in the notice or such extended time as the Comptroller may allow, a return of income for the year of assessment specified in the notice and such particulars as may be required for the purpose of ascertaining the income (if any) for which —
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;
the person is chargeable under this Act; and
in the case of a precedent partner or such other person referred to in section 71, each partner in the partnership is chargeable.
The Comptroller may, in any notice made under subsection (1), exempt from liability to furnish returns such classes of persons as the Comptroller thinks fit, and any person so exempted need not furnish a return under that subsection unless the person is required by the Comptroller to do so under subsection (3).
Despite subsection (1), the Comptroller may, by written notice, require any person to furnish to the Comptroller in such form and manner and within such reasonable time as the Comptroller may determine, with a return of income and such particulars as may be required for the purpose of ascertaining the income (if any) for which such person is chargeable under this Act.
Every person chargeable with tax for any year of assessment who has not been required within 3 months after the commencement of such year of assessment to make a return of the person’s income for that year as provided in subsection (1) or (3) must, within 14 days after the end of that period, give notice to the Comptroller that the person is so chargeable.
Any individual who arrives in Singapore during any year of assessment must give such notice within one month of the date of the individual’s arrival.
year of assessment
“year of assessment” means the period of 12 months commencing on 1 January 1948, and each subsequent period of 12 months.
A company licensed under the Insurance Act 1966 to carry on insurance business in Singapore that is required under subsection (1) to furnish a tax computation with its return of income, must furnish to the Comptroller a tax computation that is prepared in accordance with its MAS return along with such additional information as the Comptroller may reasonably require for making an assessment.
company
“company” means any company incorporated or registered under any law in force in Singapore or elsewhere;
Subsection (6) has effect for any year of assessment for a basis period beginning on or after 1 January 2023, or such earlier basis period as may be approved by the Comptroller in a particular case.
The Minister may make regulations to provide for any transitional, supplementary and consequential matters relating to subsections (6) and (7).
In this section, “MAS return” has the meaning given by section 34AAA(14).