Regulation 12

Where the Comptroller is of the opinion that any employer is about or likely to leave Singapore without paying the tax payable by him, he may issue a certificate containing particulars of the tax and a direction to the Commissioner of Police or the Controller of Immigration, or both, that the employer be prevented from leaving Singapore without paying the tax or furnishing security to the satisfaction of the Comptroller for payment thereof.

Subject to the provisions of any order issued or made under any law relating to banishment or immigration, the Commissioner of Police or the Controller of Immigration, or both, as the case may be, shall thereupon take, or cause to be taken by any police officer or immigration officer, such measures as may be necessary to prevent the employer named in the direction from leaving Singapore until payment of the tax has been made or secured as aforesaid, including the use of such force as may be necessary and the detention of any passport, certificate of identity or travel document.

At the time of issue of the certificate, the Comptroller shall issue to such employer a notification thereof by personal service or registered post; but the non-receipt thereof shall not invalidate any proceedings under this regulation.

Payment of the tax to an officer in charge of a police station or to an immigration officer or production of a certificate signed by the Comptroller or a Deputy Comptroller stating that the tax has been paid or secured as aforesaid shall be sufficient authority for allowing such employer to leave Singapore.

Any person who, knowing that a direction has been issued under this regulation for the prevention of his departure from Singapore, voluntarily leaves or attempts to leave Singapore without paying all tax assessed upon him or furnishing security to the satisfaction of the Comptroller for payment thereof shall be guilty of an offence and may be arrested, without warrant, by any police officer or immigration officer.

No civil or criminal proceedings shall be instituted or maintained against the Government, the Commissioner of Police, the Controller of Immigration or any other police officer or immigration officer, in respect of anything lawfully done under the authority of this regulation.