Singapore legislation
Regulation 25
Regulation 25
Notice of change of address
Subregulation 1
Every person liable to pay tax shall inform the Comptroller in writing of any change of his address.
Subregulation 2
Where any person has changed his address without informing the Comptroller as required by paragraph (1), any notice or document given or served on that person by posting the notice or document or a copy thereof to him at his last known address shall be deemed to have been duly given or served and shall be conclusive evidence of the fact of service.