Singapore legislation

Regulation 3

of Income Tax (Bail and Personal Bond) Rules 2019

Regulation 3

When person may be released on bail or personal bond

Subregulation 1

When any person is arrested by the Comptroller or a specially authorised officer (called in these Rules an arresting officer) and the person is prepared at any time to give bail in accordance with rule 4, the person must be released on bail by a Magistrate or the arresting officer.

Subregulation 2

Instead of taking bail from the person, the Magistrate or arresting officer may release the person if the person signs a personal bond without any surety in accordance with rule 4.