Singapore legislation

Regulation 2

of Income Tax (Notice to Attend Court) Rules 2023

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.