Singapore legislation
Regulation 15
Regulation 15
Suit for tax
Subregulation 1
The Comptroller may, in his official name, sue for any tax and penalty due from and payable by an employer and shall be entitled to all costs allowed by law against the person liable thereto.
Subregulation 2
The Comptroller may appear personally or by counsel in any suit instituted under this regulation.
Subregulation 3
In any such suit the production of a certificate signed by the Comptroller giving the name and address of the defendant and the amount of tax due by him shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.