Singapore legislation
Regulation 2
of Inland Revenue Authority of Singapore (Composition of Offences) Regulations 2024
Regulation 2
Compoundable offences
An offence under section 17F(1), (3) or (5), 17G(2)(a), 17H(13)(a), (15) or (19) or 17M(4) or (9) of the Act may be compounded by the Authority in accordance with section 28A of the Act.