7.—(1) For the purposes of section 86(6) of the Act, the prescribed categories of information are —(a) | in relation to a bank — the following information:(i) | whether the bank has opened any Singapore bank account in any of the following names, and if so, how many accounts:(A) | a party’s name; | (B) | the joint names of a party and any other person; | (C) | the name of a party’s sole proprietorship; |
| (ii) | in relation to any Singapore bank account mentioned in sub‑paragraph (i), the following information:(A) | where applicable, the name of every account holder (other than the party) mentioned in sub‑paragraph (i)(B); | (B) | the account type, account number and latest account balance; | (C) | information on the account balances and the transactions made during the period of 3 years immediately before the date on which the maintenance enforcement application was made; |
| (iii) | whether a party owns any of the following products, and if so, information on the product:(A) | any insurance or investment product distributed by the bank; | (B) | any insurance or investment product that the bank maintains records of; |
| (iv) | whether a party maintains any safe deposit box in the bank, and if so, how many boxes; | (v) | any document prepared by the bank for the purpose of complying with any court order made under section 86(3) of the Act or any bank statement, which shows the information mentioned in sub‑paragraphs (i) to (iv); |
| (b) | in relation to ACRA — the following information, if made available by ACRA on One Client View, but not any information relating to any company specified in any notification made under section 12(2A) of the Companies Act 1967:(i) | whether a party is or was a shareholder or director of any corporate entity; | (ii) | in relation to any corporate entity that a party is or was a shareholder or director of, the following information:(A) | the name of the entity; | (B) | the Unique Entity Number of the entity; | (C) | the type of the entity; | (D) | the primary and secondary activities of the entity; | (E) | the registration date, business commencement date and (where applicable) deregistration date of the entity; | (F) | the date on which the party became a shareholder or director (as the case may be) of the entity; | (G) | where applicable, the date on which the party ceased to be a shareholder or director (as the case may be) of the entity; |
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| (c) | in relation to CDP — the following information: (i) | whether there is any CDP account in any of the following names, and if so, how many accounts:(A) | a party’s name; | (B) | the joint names of a party and any other person; | (C) | the name of a party’s sole proprietorship; |
| (ii) | in relation to any CDP account mentioned in sub‑paragraph (i), the following information:(A) | where applicable, the name of every account holder (other than the party) mentioned in sub‑paragraph (i)(B); | (B) | the account number; | (C) | information on any securities (as defined in section 81SF of the Securities and Futures Act 2001) held using the account, including the quantity and market value of each security; | (D) | information on the transactions made during the period of 3 years immediately before the date on which the maintenance enforcement application was made; |
| (iii) | statements showing the information mentioned in sub‑paragraphs (i) and (ii); |
| (d) | in relation to the CPF Board — the following information, if made available by the CPF Board on One Client View:(i) | whether there is any CPF account in a party’s name; | (ii) | in relation to any CPF account in a party’s name (called in this paragraph a party’s CPF account), the following information:(A) | the type of the account; | (B) | the latest net account balance; |
| (iii) | information on any contribution paid to a party’s CPF account during the last 15 months, including the following:(A) | the amount of the contribution; | (B) | the date of the contribution; | (C) | the period of time in respect of which the contribution was made; | (D) | the reason for the contribution; | (E) | the source of the contribution; |
| (iv) | information on any refund paid to a party’s CPF account in relation to any immovable property, including the following: (A) | the amount of the refund; | (B) | the date of the refund; | (C) | the reason for the refund; | (D) | the address of the immovable property; |
| (v) | information on any deduction from a party’s CPF account in relation to any immovable property, including the following: (A) | the amount of the deduction; | (B) | where applicable, information on the interest charged on the deduction; |
| (vi) | information on any withdrawal from a party’s CPF account in relation to any investment, including the name of the agent bank for the investment; | (vii) | information on any other withdrawal from a party’s CPF account made during the last 12 months, including the following:(A) | the amount of the withdrawal; | (B) | the date of the withdrawal; | (C) | the reason for the withdrawal; |
| (viii) | information on any transfer or top-up to any retirement account (as defined in section 2(1) of the Central Provident Fund Act 1953) in a party’s name made during the last 15 months, including the following: (A) | the amount of the transfer or top‑up; | (B) | the date of the transfer or top‑up; | (C) | the source of the transfer or top‑up; |
| (ix) | whether any insurance scheme or annuity scheme under the Central Provident Fund Act 1953 is applicable to a party, and if so, information on the scheme, including the following:(A) | the period of coverage; | (B) | the assured sum; | (C) | the scheme provider; | (D) | information on any payout under the scheme, including the date of the payout and the reason for the payout; |
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| (e) | in relation to HDB — the following information, if made available by HDB on One Client View:(i) | whether a party has any legal interest in any HDB flat or has rented any HDB flat from HDB, and if so, information relating to the HDB flat, including the following:(A) | the address of the flat; | (B) | the flat type; | (C) | where applicable, the date on which the party purchased the flat; | (D) | the date on which the party’s interest in the flat was acquired by the party; | (E) | the start date of the lease or tenancy (as the case may be) granted to the party over the flat; | (F) | the term of the lease granted to the party over the flat; | (G) | whether the whole or part of the flat was rented by any other person from the party; | (H) | information on any housing scheme or programme applicable to the flat; | (I) | information on any loan given by HDB to the party in relation to the flat, including the time remaining for the loan to be fully repaid and the outstanding amount under the loan; | (J) | information on any grant given to the party in relation to the flat; | (K) | information on any mortgage obtained by the party on the flat, including the amount of the mortgage payments, whether the mortgage payments are in arrears and (where applicable) the amount of arrears and the period during which the mortgage payments are in arrears; | (L) | information on any financial assistance given to the party by HDB in relation to the flat, including the type of financial assistance and the period during which the financial assistance was given; | (M) | information on any other type of financing obtained by the party in relation to the flat; | (N) | where applicable, the amount of rent; | (O) | where applicable, whether the rent is in arrears, the amount of arrears and the period during which the rent is in arrears; |
| (ii) | whether any other person resides in any HDB flat in which a party has a legal interest or any HDB flat which the party has rented from HDB, and if so, information on the person, including the following:(A) | the person’s name; | (B) | the person’s date of birth; | (C) | the person’s relationship to the party; |
| (iii) | whether a party has sold any HDB flat in which the party has a legal interest to any other person, and if so, information on the sale, including the following:(A) | the finalised date of the sale; | (B) | the amount of the sale proceeds; |
| (iv) | where applicable, information on a party’s last known residential address, including the following: (A) | the date on which the party started residing at the address; | (B) | where applicable, the date on which the party stopped residing at the address; |
| (v) | any case reference number assigned by HDB to a party; |
| (f) | in relation to IRAS — the following information, but not any excluded information:(i) | whether a party is the owner (as defined in section 2(1) of the Property Tax Act 1960) of any residential or commercial immovable property situated in Singapore, and if so, information on the immovable property, including the following:(A) | the address of the property; | (B) | the latest annual value of the property; |
| (ii) | whether a party has any income from each of the following sources and if so, information on the party’s annual income from each source for the last 3 years of assessment:(A) | the party’s employment; | (B) | the party’s engagement in any trade, business, profession or vocation as a sole proprietor, self‑employed individual or partner in any partnership; | (C) | any rent, royalties, premiums and other profits arising from property; | (D) | any estate under administration or trust; | (E) | any other source; |
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| (g) | in relation to LTA — the following information, if made available by LTA on Datahive or the Vehicle Registration and Licensing System:(i) | whether a party is registered as the owner of any motor vehicle, and if so, information on the motor vehicle, including the following:(A) | the make, model, type and other details of the vehicle; | (B) | the date on which the party obtained ownership of the vehicle; | (C) | the date on which the vehicle was first registered under the Road Traffic Act 1961 and the registration number of the vehicle under that Act; | (D) | whether the vehicle is deregistered; | (E) | the date of expiry of the certificate of entitlement issued for the vehicle under the Road Traffic Act 1961; | (F) | information on any insurance obtained by the party in relation to the vehicle; |
| (ii) | where applicable, a party’s address, as registered in the Vehicle Registration and Licensing System; |
| (h) | in relation to the Government (as represented by MSF) — the following information, if made available by MSF on One Client View:(i) | whether any assistance or grant was provided to a party under the Community Care Endowment Fund Act 2005, and if so, information on the assistance or grant, including the following:(A) | the period during which the assistance or grant was provided; | (B) | the type of the assistance or grant; | (C) | the agency that provided the assistance or grant; | (D) | the amount of the assistance or grant; | (E) | the beneficiaries of the assistance or grant; | (F) | the caseworker assigned to the party; |
| (ii) | any case reference number assigned by MSF to a party; |
| (i) | in relation to the Official Assignee — the following information, if made available by the Official Assignee on the Insolvency Case Management Platform or the Debt Repayment Scheme 2 Platform:(i) | whether a party, a sole proprietorship of a party or a partnership of which a party is a partner is an undischarged bankrupt, and if so, information on each bankruptcy order made against the party, sole proprietorship or partnership, including the following:(A) | the date of the order; | (B) | the date of the application for the order; | (C) | the name of the sole proprietorship or partnership; |
| (ii) | where the party, sole proprietorship or partnership mentioned in sub‑paragraph (i) is an undischarged bankrupt — information on the bankruptcy, including the following:(A) | the date on which the statements of affairs for the bankruptcy were submitted to the Official Assignee; | (B) | the bankruptcy case number assigned to the party, sole proprietorship or partnership; | (C) | the administration date of the bankruptcy; | (D) | information on the monthly and target contributions of the party, sole proprietorship or partnership under the Insolvency, Restructuring and Dissolution Act 2018 or the repealed Bankruptcy Act; |
| (iii) | whether there is any debt repayment scheme under the Insolvency, Restructuring and Dissolution Act 2018 or the repealed Bankruptcy Act in respect of a party that has not ceased, and if so, information on the debt repayment scheme, including the following:(A) | the debt repayment scheme case number assigned to the scheme; | (B) | information on the debt repayment plan of the scheme; | (C) | the commencement date of the scheme; | (D) | the status of the scheme; | (E) | the status of the statement of affairs for the scheme; | (F) | information on the amounts payable or paid by the party under the debt repayment scheme, including the total amount payable, the amount of each instalment payable, the amount paid by the party, the amount outstanding from the party and (where applicable) the amount in arrears; and |
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| (j) | in relation to SLA — the following information, if made available by SLA on Datahive or through any other means:(i) | whether a party has or previously had any legal interest in any private immovable property situated in Singapore, and if so, information on the private immovable property, including the following:(A) | the lot number of the property; | (B) | the address of the property; | (C) | the area of the property; | (D) | the tenure of the property; | (E) | the title document of the property; | (F) | information on the party’s interest in the property, including (where applicable) the duration of any lease granted to the party over the property, the registration number of the lease, the start and end dates of the lease and the party’s share in the land (as a tenant‑in‑common); | (G) | information on the instrument by which the interest was acquired by the party, including the date of the instrument, the date of registration of the instrument and the registration number of the instrument; | (H) | where applicable, information on the consideration given by the party for the party’s interest in the property; |
| (ii) | whether any other person has any legal interest in any private immovable property situated in Singapore that a party has a legal interest in, and if so, information on the person, including the following:(A) | the person’s name; | (B) | the person’s identification number; | (C) | information on the person’s interest in the property; | (D) | whether the person and the party are joint tenants or tenants‑in‑common of the property; | (E) | any legal disability the person may be under; |
| (iii) | whether a party has lodged any caveat against, or any other instrument relating to, any immovable property situated in Singapore, and if so, information on the property. |
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(2) In paragraph (1), a reference to any prescribed data‑sharing platform (called the original platform), in relation to a prescribed third party, includes a reference to any other data‑sharing platform (called the alternative platform), if —(a) | any information that was made available by the prescribed third party on the original platform is no longer available on that platform; and | (b) | the information mentioned in sub‑paragraph (a) is made available by the prescribed third party on the alternative platform. |
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(3) In this regulation, “excluded information” means any information received by IRAS under either of the following:(a) | an arrangement between the Government and the government of any country or territory outside Singapore, which has effect under section 49 or 105BA of the Income Tax Act 1947; | (b) | an agreement or arrangement between either of the following, to which Part 20B of the Income Tax Act 1947 applies:(i) | the Government and the government of any country or territory outside Singapore; | (ii) | the Minister charged with the responsibility for finance or the Minister’s authorised representative and the authority of any country or territory outside Singapore that exercises powers or carries out duties corresponding to a power or duty of the Minister or the Minister’s authorised representative under the Income Tax Act 1947 and other laws relating to tax. |
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