Income Tax Act 1947 · 2020 Revised Edition · Part 2 · Administration
8. Service and signature of notices, etc.
Feedback & supportLast amended by an amending law of 2022. 2 amendments in all.
Except where it is provided by this Act that service must be effected either personally or by registered post, the Comptroller may serve a notice, direction or other document on a person —
personally;
by being sent through the post; or
through the electronic service if the notice, direction or other document is permitted to be served in this way by regulations made under section 8A(3).
Where a notice is served by ordinary or registered post, it is deemed to have been served on the day succeeding the day on which the notice would have been received in the ordinary course of post if the notice is addressed —
in the case of a company incorporated in Singapore, to the registered office of the company;
in the case of a company incorporated outside Singapore, either to the individual authorised to accept service of process under the Companies Act 1967 at the address filed with the Registrar of Companies, or to the registered office of the company wherever it may be situated;
in the case of an individual or a body of persons, to the last known business or private address of such individual or body of persons.
Where the person to whom there has been addressed a registered letter containing any notice which may be given under the provisions of this Act is informed of the fact that there is a registered letter awaiting the person at a post office and the person refuses or neglects to take delivery of the registered letter, the notice is deemed to have been served upon the person on the date on which the person was informed that there was a registered letter awaiting the person at a post office.
Where a notice, direction or other document is served on any person through the electronic service under subsection (1)(c), the notice, direction or other document is taken to have been served at the time when an electronic record of it enters the person’s account with the electronic service.
electronic service
“electronic service” means the electronic service provided by the Comptroller under section 8A(1);
Subject to subsection (6), every notice to be given by the Comptroller under this Act must be signed by the Comptroller or by some person or persons from time to time authorised by the Comptroller in that behalf under section 4, and every such notice is valid if the signature of the Comptroller or of such person or persons is duly printed or written on the notice.
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 subsection (6), any notice under this Act requiring the attendance of any person or witness before the Comptroller must be signed by the Comptroller or by a person duly authorised by the Comptroller.
Where a notice in subsection (4) or (5) may be served on a person through the electronic service under subsection (1)(c), the notice need not be signed if it is served on the person by transmitting an electronic record of the notice to the person’s account with the electronic service.
electronic record
“electronic record” has the meaning given by the Electronic Transactions Act 2010;