Singapore legislation

Clause 28

of Income Tax (Amendment) Bill

Clause 28

Amendment of section 34E

Section 34E of the principal Act is amended by deleting subsection (2) and substituting the following subsection:“(2) Despite any objection to or an appeal lodged against an assessment made pursuant to any adjustment under section 34D(1A), the surcharge must be paid —

(a)

within one month after the date a written notice of the surcharge is served in accordance with section 8(1) on the person imposed with the surcharge; and

(b)

in the manner stated in the written notice.”.

Clause 28 — Income Tax (Amendment) Bill | laws.sg