99. Tax to be payable despite any proceedings for penalties

The institution of proceedings for, or the imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any tax for which the person is or may be liable.

Report

Read on from s 100

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

Details

Income Tax Act 1947 · s 99

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Judgments that cite this Act

41 in all

The doctors did not show their company structure was not aimed at avoiding tax SummaryTan Chek Jin Adrian and others v Comptroller of Income Tax · [2026] SGHC 132
Vintage Bullion DMCC (in its own capacity and as representative of the customers of MF Global Singapore Pte Ltd (in creditors’ voluntary liquidation)) v Chay Fook Yuen (in his capacity as joint and several liquidator of MF Global Singapore Pte Ltd (in creditors’ voluntary liquidation)) and others and other appeals[2016] SGCA 49
ARX v Comptroller of Income Tax[2016] SGCA 56

Where this comes from

Singapore Statutes Online · Income Tax Act 1947, 2020 Revised Edition. Reader record updated on 7 Oct 2026.

Singapore legislation is Government copyright, used with the permission of the Attorney-General’s Chambers. Check Singapore Statutes Online for the latest version.

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