Regulation 1
Citation and commencement
Amended byS 580/2023 wef 31/08/2023
These Regulations are the Regulation of Imports and Exports (Data Sharing) Regulations 2019 and come into operation on 1 January 2020.
/akn/sg/act/sub_leg/1995/RIEA-S827-2019
Regulation of Imports and Exports (Data Sharing) Regulations 2019
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1995
- Sections
- 5
Quick answer
About this subsidiary legislation
Regulation of Imports and Exports (Data Sharing) Regulations 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation RIEA-S827-2019 1995, currently marked in force and first recorded in 1995.
Regulation 2
Definitions
Amended byS 580/2023 wef 31/12/2021
In these Regulations —“export permit information” means any particulars, information or document provided for the purpose of obtaining a permit under regulation 4 of the Regulation of Imports and Exports Regulations (Rg 1) to export any goods out of Singapore;“IRAS” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992.
Definition
“export permit information” means any particulars, information or document provided for the purpose of obtaining a permit under regulation 4 of the Regulation of Imports and Exports Regulations (Rg 1) to export any goods out of Singapore;
Definition
“IRAS” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992.
Amended byS 580/2023 wef 31/12/2021
Regulation 3
Disclosure to Comptroller of Goods and Services Tax
Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021
Subregulation 1
Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021
For the purposes of section 31(1)(f), (g) and (h) of the Act, the Director‑General or an authorised officer may disclose any export permit information to the Comptroller of Goods and Services Tax for the purpose of —
(a)
prosecuting an offence, or enabling the Comptroller of Goods and Services Tax or an investigation officer to investigate a suspected offence, under —
(i)
section 46, 59, 61, 62, 63 or 64 of the Goods and Services Tax Act 1993; or
(ii)
regulation 108 of the Goods and Services Tax (General) Regulations (Rg 1); or
(b)
enabling the Comptroller of Goods and Services Tax to enforce —
(i)
section 45, 46 or 48 of the Goods and Services Tax Act 1993; and
(ii)
regulation 108 of the Goods and Services Tax (General) Regulations.
Subregulation 2
Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021
In this regulation —
Definition
“Comptroller of Goods and Services Tax” means the Comptroller of Goods and Services Tax appointed under section 4 of the Goods and Services Tax Act 1993, and includes a Deputy Comptroller or an Assistant Comptroller appointed under that section;
Amended byS 580/2023 wef 31/12/2021
Definition
“investigation officer” means an officer of the IRAS charged with duties of investigation in respect of offences under the Goods and Services Tax Act 1993.
Amended byS 580/2023 wef 31/12/2021
Regulation 4
Disclosure to Comptroller of Income Tax
Amended byS 580/2023 wef 31/12/2021S 1063/2024 wef 01/01/2025S 580/2023 wef 31/12/2021S 1063/2024 wef 01/01/2025S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021
Subregulation 1
Amended byS 580/2023 wef 31/12/2021S 1063/2024 wef 01/01/2025S 580/2023 wef 31/12/2021S 1063/2024 wef 01/01/2025S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021
For the purposes of section 31(1)(f), (g) and (h) of the Act, the Director‑General or an authorised officer may disclose any export permit information to the Comptroller of Income Tax for the purpose of —
(a)
prosecuting an offence, or enabling the Comptroller of Income Tax or an investigation officer to investigate a suspected offence, under —
(i)
section 94, 94A or 95 of the Income Tax Act 1947; (ii)section 96 or 96A of the Income Tax Act 1947, unless the offence involves obtaining, or assisting any other person to obtain, a PIC bonus or a higher amount of PIC bonus; or
(iii)
section 64, 68 or 69 of the Multinational Enterprise (Minimum Tax) Act 2024; or
(b)
enabling the Comptroller of Income Tax to enforce section 72, 73, 74 or 74A of the Income Tax Act 1947.
Subregulation 2
Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021
In this regulation —
Definition
“Comptroller of Income Tax” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947, and includes a Deputy Comptroller or an Assistant Comptroller appointed under that section;
Amended byS 580/2023 wef 31/12/2021
Definition
“investigation officer” means an officer of the IRAS authorised under section 4(1) of the Income Tax Act 1947 to investigate offences under that Act;
Amended byS 580/2023 wef 31/12/2021
Definition
“PIC bonus” means a payment under section 37H of the Income Tax Act 1947.
Amended byS 580/2023 wef 31/12/2021
Regulation 5
Disclosure to authorised CDSA officer
Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/08/2023S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 742/2020 wef 04/09/2020
Subregulation 1
Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/08/2023
For the purpose of section 31(1)(f) and (h) of the Act, the Director-General or an authorised officer may disclose any particulars, information or document furnished for the purposes of the Act or any regulations made under the Act to an authorised CDSA officer for the purpose of prosecuting a serious offence or drug dealing offence or enabling an authorised CDSA officer to investigate a suspected offence, being a serious offence or drug dealing offence.
Subregulation 2
Amended byS 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 580/2023 wef 31/12/2021S 742/2020 wef 04/09/2020
In this regulation —
Definition
“authorised CDSA officer” means an individual who is an authorised officer as defined in section 2(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992;
Amended byS 580/2023 wef 31/12/2021
Definition
“drug dealing offence” means —
(a)
any offence specified in the First Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Cap. 65A, 2000 Revised Edition) as in force on 4 September 2020;
(b)
conspiracy to commit any offence mentioned in paragraph (a);
(c)
inciting another to commit any offence mentioned in paragraph (a);
(d)
attempting to commit any offence mentioned in paragraph (a); or
(e)
aiding, abetting, counselling or procuring the commission of any offence mentioned in paragraph (a);
Amended byS 580/2023 wef 31/12/2021
Definition
“serious offence” means —
(a)
any offence specified in the Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Cap. 65A, 2000 Revised Edition) as in force on 4 September 2020;
(b)
conspiracy to commit any offence mentioned in paragraph (a);
(c)
inciting another to commit any offence mentioned in paragraph (a);
(d)
attempting to commit any offence mentioned in paragraph (a); or
(e)
aiding, abetting, counselling or procuring the commission of any offence mentioned in paragraph (a).
Amended byS 580/2023 wef 31/12/2021S 742/2020 wef 04/09/2020
Common questions
- What is Regulation of Imports and Exports (Data Sharing) Regulations 2019?
- Regulation of Imports and Exports (Data Sharing) Regulations 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation RIEA-S827-2019 1995, currently marked in force and first recorded in 1995.
- Is Regulation of Imports and Exports (Data Sharing) Regulations 2019 still in force?
- Yes — Regulation of Imports and Exports (Data Sharing) Regulations 2019 is currently in force.
- When did Regulation of Imports and Exports (Data Sharing) Regulations 2019 take effect?
- Regulation of Imports and Exports (Data Sharing) Regulations 2019 was first recorded in 1995.
- How many regulations does Regulation of Imports and Exports (Data Sharing) Regulations 2019 have?
- Regulation of Imports and Exports (Data Sharing) Regulations 2019 contains 5 regulations.
- Where can I read the official version of Regulation of Imports and Exports (Data Sharing) Regulations 2019?
- The official text of Regulation of Imports and Exports (Data Sharing) Regulations 2019 is published at sso.agc.gov.sg.