Singapore legislation

Regulation 4

of Regulation of Imports and Exports (Data Sharing) Regulations 2019

Regulation 4

Disclosure to Comptroller of Income Tax

Amended byS 580/2023 wef 31/12/2021S 1063/2024 wef 01/01/2025S 580/2023 wef 31/12/2021S 1063/2024 wef 01/01/2025S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021

Subregulation 1

Amended byS 580/2023 wef 31/12/2021S 1063/2024 wef 01/01/2025S 580/2023 wef 31/12/2021S 1063/2024 wef 01/01/2025S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021

For the purposes of section 31(1)(f), (g) and (h) of the Act, the Director‑General or an authorised officer may disclose any export permit information to the Comptroller of Income Tax for the purpose of —

(a)

prosecuting an offence, or enabling the Comptroller of Income Tax or an investigation officer to investigate a suspected offence, under —

(i)

section 94, 94A or 95 of the Income Tax Act 1947; (ii)section 96 or 96A of the Income Tax Act 1947, unless the offence involves obtaining, or assisting any other person to obtain, a PIC bonus or a higher amount of PIC bonus; or

(iii)

section 64, 68 or 69 of the Multinational Enterprise (Minimum Tax) Act 2024; or

(b)

enabling the Comptroller of Income Tax to enforce section 72, 73, 74 or 74A of the Income Tax Act 1947.

Subregulation 2

Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021

In this regulation —

Definition

“Comptroller of Income Tax” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947, and includes a Deputy Comptroller or an Assistant Comptroller appointed under that section;

Amended byS 580/2023 wef 31/12/2021

Definition

“investigation officer” means an officer of the IRAS authorised under section 4(1) of the Income Tax Act 1947 to investigate offences under that Act;

Amended byS 580/2023 wef 31/12/2021

Definition

“PIC bonus” means a payment under section 37H of the Income Tax Act 1947.

Amended byS 580/2023 wef 31/12/2021

Read in full context — Regulation of Imports and Exports (Data Sharing) Regulations 2019 →