Singapore legislation

Clause 6

Amendment of section 105L

Section 105L of the principal Act is amended by deleting subsection (1) and substituting the following subsections:“(1) Subject to subsection (5), a person falling within any description of persons prescribed by regulations (called in this section a prescribed person) must provide the Comptroller (or such other person as may be authorised by the Comptroller) with information of a description prescribed by those regulations.(1A) The information under subsection (1) must be provided —

(a)

at such times and frequency as may be prescribed by the regulations or as the Comptroller may in any particular case allow;

(b)

in such form and manner as may be prescribed by the regulations or as the Comptroller may in any particular case allow; and

(c)

using the electronic service, except that the Comptroller may in any particular case or class of cases permit the information to be given in any other manner.”.

Read in full context — Income Tax (Amendment No. 2) Bill →