In force1990 Revised EditionCurrent version · 1990 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Payroll Tax Regulations · 1990 Revised Edition · Part V · Collection, Repayment and Relief
16. Penalty not a bar to recovery of tax
Feedback & supportThe institution of proceedings for or the imposition of a penalty, fine or term of imprisonment under the Act or these Regulations shall not relieve any employer from liability to pay any tax for which he is or may be liable.