Singapore legislation

Regulation 5

Power to obtain information and call for returns

Subregulation 1

The Comptroller may by notice in writing require —

(a)

any person to furnish, within the time specified in the notice, any information that may be required by him for the purpose of inquiring into or ascertaining that person's or any other person’s liability under the Act;

(b)

any employer, within the time specified in the notice, to complete and deliver to the Comptroller any return specified therein;

(c)

any person to attend personally before the Comptroller and to produce for examination his payroll register and such other records as the Comptroller may consider necessary to ascertain the payroll of, and the tax payable by, that person or any other person.

Subregulation 2

The Comptroller, or any officer duly authorised by him, shall at all times have full and free access to all lands, buildings, places, books, documents and other papers for any of the purposes of the Act or these Regulations and may for any such purpose inspect, copy or make extracts from such books, documents or papers or take possession of any such books, documents or papers if in his opinion —

(a)

the inspection, copying or extraction thereof cannot reasonably be performed without taking possession thereof;

(b)

the books, documents or papers may be interfered with or destroyed unless possession thereof is taken; or

(c)

the books, documents or papers may be required as evidence in any proceeding instituted or commenced for any of the purposes of, or in connection with, the Act or these Regulations.

Read in full context — Payroll Tax Regulations →