Regulation 1
Citation and commencement
These Rules are the Income Tax (Notice to Attend Court) Rules 2023 and come into operation on 1 January 2024.
/akn/sg/act/sub_leg/1947/ITA-S750-2023
Income Tax (Notice to Attend Court) Rules 2023
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Notice to Attend Court) Rules 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S750-2023 1947, currently marked in force and first recorded in 1947.
Regulation 2
Prescribed information
A notice served on a person to attend court under section 102A of the Act must contain the following information:
(a)
the name, identification number and address of the person;
(b)
the offence that the person is alleged to have committed;
(c)
the sentence provided under the Act for that offence;
(d)
the date and time at which the person must attend court and the description of the court;
(e)
the consequence under section 102A(5) of the Act if the person fails to comply with the notice;
(f)
the name and designation of the person issuing the notice.
Common questions
- What is Income Tax (Notice to Attend Court) Rules 2023?
- Income Tax (Notice to Attend Court) Rules 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S750-2023 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Notice to Attend Court) Rules 2023 still in force?
- Yes — Income Tax (Notice to Attend Court) Rules 2023 is currently in force.
- When did Income Tax (Notice to Attend Court) Rules 2023 take effect?
- Income Tax (Notice to Attend Court) Rules 2023 was first recorded in 1947.
- How many regulations does Income Tax (Notice to Attend Court) Rules 2023 have?
- Income Tax (Notice to Attend Court) Rules 2023 contains 2 regulations.
- Where can I read the official version of Income Tax (Notice to Attend Court) Rules 2023?
- The official text of Income Tax (Notice to Attend Court) Rules 2023 is published at sso.agc.gov.sg.