86. Recovery of tax from persons leaving Singapore

Where the Comptroller is of the opinion that any person is about or likely to leave Singapore without paying all tax assessed upon the person, the Comptroller may issue a certificate containing particulars of such tax and a direction to the Commissioner of Police or the Controller of Immigration, or both, that such person be prevented from leaving Singapore without paying the tax or furnishing security to the Comptroller’s satisfaction for payment thereof.

Subject to the provisions of any order issued or made under any law for the time being in force relating to banishment or immigration, the Commissioner of Police or the Controller of Immigration, or both, as the case may be, must thereupon take, or cause to be taken by any police officer or immigration officer, such measures as may be necessary to prevent the person named in the direction from leaving Singapore until payment of the tax has been made or secured as aforesaid, including the use of such force as may be necessary and, if appropriate, the detention of any passport, certificate of identity or travel document and any exit permit or other document authorising such person to leave Singapore.

At the time of issue of the certificate, the Comptroller must issue to such person a notification thereof; but the non‑receipt thereof does not invalidate any proceedings under this section.

Payment of the tax to an officer in charge of a police station or to an immigration officer or production of a certificate signed by the Comptroller, a Deputy Comptroller or an Assistant Comptroller stating that the tax has been paid or secured is sufficient authority for allowing such person to leave Singapore.

Any person who, knowing that a direction has been issued under this section for the prevention of the person’s departure from Singapore, voluntarily leaves or attempts to leave Singapore without paying all tax assessed upon the person or furnishing security to the Comptroller’s satisfaction for payment thereof shall be guilty of an offence and may be arrested, without warrant, by any police officer or immigration officer.

No civil or criminal proceedings may be instituted or maintained against the Government, the Commissioner of Police, the Controller of Immigration or any other police officer or immigration officer, in respect of anything lawfully done under the authority of this section.

In this section, “tax” includes any interest imposed under section 85(2).