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laws.sgby aturio
In forceAmended2020 Revised Edition
Contents

Part 16 · Returns

65. Power to call for returns

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Amended

Last amended by an amending law of 2016.

(1)

For the purpose of obtaining full information in respect of a person’s income, the Comptroller may give notice to the person requiring the person to complete and return to the Comptroller, within the time specified in the notice, a return specified in the notice.

(2)

The time specified in the notice must not be less than 30 days after the date of service of the notice on the person.

Report

Read on from s 65A

Part 17

Assessments and Objections

Read on from Part 17

Part 18

Appeals

Read on from Part 18

Part 19

Collection, Recovery and Repayment of Tax

Read on from Part 19

Part 20

Offences and Penalties

Read on from Part 20

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

Read on from Schedules