Section 44

in the case of an individual —

by delivering it to the individual personally;

by leaving it with an adult person apparently resident at, or by sending it by prepaid registered post to, the usual or last known address of the individual’s place of residence;

by leaving it with an adult person apparently employed at, or by sending it by prepaid registered post to, the usual or last known address of the individual’s place of business;

by affixing a copy of the notice in a conspicuous place at the usual or last known address of the individual’s place of residence or place of business; or

by sending an electronic communication of the notice to the last email address given to the Authority by the individual as the email address for the service of documents on the individual;

in the case of a partnership other than a limited liability partnership —

by delivering it to any one of the partners or the secretary or other like officer of the partnership;

by leaving it at, or by sending it by prepaid registered post to, the principal or last known place of business of the partnership in Singapore;

by sending it by fax to the fax number operated at the principal or last known place of business of the partnership in Singapore; or

by sending an electronic communication of the notice to the last email address given to the Authority by the partnership as the email address for the service of documents on the partnership;

in the case of any limited liability partnership or any other body corporate —

by delivering it to the secretary or other like officer of the body corporate or, in the case of a limited liability partnership, the manager thereof, or to any person having, on behalf of the limited liability partnership or other body corporate, powers of control or management over the business, occupation, work or matter to which the notice relates;

by leaving it at, or by sending it by prepaid registered post to, the registered office or principal place of business of the limited liability partnership or other body corporate in Singapore;

by sending it by fax to the fax number operated at the registered office or principal place of business of the limited liability partnership or other body corporate in Singapore or elsewhere; or

by sending an electronic communication of the notice to the last email address given to the Authority by the limited liability partnership or other body corporate as the email address for the service of documents on the limited liability partnership or body corporate.

may be served by delivering it to an adult person on the premises or, if there is no such person on the premises to whom it can with reasonable diligence be delivered, by affixing the notice to a conspicuous part of the premises; and

is deemed to be properly addressed if addressed by the description of the occupier of the premises without further name or description.

sent by registered post to any person in accordance with subsection (2) — it is deemed to be duly served on the person at the time it would, in the ordinary course of post, be delivered, whether or not it is returned undelivered, and in proving service of the notice, it is sufficient to prove that the envelope containing the same was properly addressed, stamped and posted by registered post;

sent by ordinary post to any person in accordance with subsection (2) — it is deemed to be duly served on the person to whom it is addressed on the day after the day on which it would, in the ordinary course of post, be delivered;

sent by fax to the fax number operated at the last known place of residence or business or registered office or principal place of business in accordance with subsection (2) — it is deemed to be duly served on the person to whom it is addressed on the day of transmission, if a notification (by electronic or other means) of a successful transmission to that fax number is received; and

sent by electronic communication to an email address in accordance with subsection (2) — it is deemed to be duly served on the person to whom it is addressed at the time of entering the information system addressed to the email address.

wilfully refuses or without lawful excuse (the proof of which lies on the person) neglects to furnish the particulars or information within the time specified in the notice; or

wilfully furnishes or causes to be furnished any false particulars or information in respect of any matter specified in the notice requiring particulars or information to be furnished,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.

any particulars or information in the possession of the Inland Revenue Authority of Singapore obtained in the performance of any of its functions; or

any particulars or information in the possession of the Jurong Town Corporation obtained pursuant to any notice under section 35A of the Jurong Town Corporation Act 1968.