89.—(1) No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the person having the control, management or superintendence of the goods in relation to which the same was given or furnished —
(a)
be published; or
(b)
be communicated or disclosed to any person,
except where it is necessary for the purposes of —
(i)
a prosecution under this Act or the Goods and Services Tax Act (Cap. 117A);
(ii)
enabling an officer of customs to enforce a provision of this Act;
(iii)
enabling the Comptroller of Goods and Services Tax or an officer of customs to enforce a provision of the Goods and Services Tax Act;
(iv)
enabling an officer of customs to investigate a suspected offence under this Act;
[Act 25 of 2011 wef 01/01/2012]
(v)
enabling the Comptroller of Goods and Services Tax or an officer of customs to investigate a suspected offence under the Goods and Services Tax Act;
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[Act 25 of 2011 wef 01/01/2012]
(vi)
a prosecution of such offence under such written law (other than this Act and the Goods and Services Tax Act) as may be prescribed;
[Act 25 of 2011 wef 01/01/2012]
(vii)
enabling a public agency to enforce such provision of such written law (other than this Act and the Goods and Services Tax Act) as may be prescribed;
[Act 25 of 2011 wef 01/01/2012]
(viii)
enabling a public agency to investigate such suspected offence under such written law (other than this Act and the Goods and Services Tax Act) as may be prescribed; or
[Act 25 of 2011 wef 01/01/2012]
(ix)
enabling a public agency to take steps to ensure public health or safety, or the security of Singapore, provided the approval of the Minister has been given for the publication, communication or disclosure for such purpose.
[Act 25 of 2011 wef 01/01/2012]
(1A) The approval of the Minister referred to in subsection (1)(ix) may be given in respect of —
(a)
a specific public agency or a class of public agencies; and
(b)
a specific request for particulars, information or documents, or requests for particulars, information or documents falling within such class as the Minister may in his approval specify.
[Act 25 of 2011 wef 01/01/2012]
(1B) Nothing in subsection (1) shall prevent the Minister, and any public officer assisting the Minister and duly authorised by the Minister for the purposes of this subsection, from having access to such particulars, information or document referred to in subsection (1) as may be necessary for the performance of his official duties in connection with this Act or the Goods and Services Tax Act.
[Act 25 of 2011 wef 01/01/2012]
(2) Any officer of customs or any person employed or engaged in the administration of this Act who makes use of, publishes or permits any other person to see or communicates or discloses to any other person the contents of any such particulars, information or document to any other person otherwise than with such consent or for such purpose as is referred to in subsection (1), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both.
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(3) Any person, having possession of any information which to his knowledge has been communicated, disclosed or published in contravention of this section, who publishes or communicates that information to any other person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both.
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(4) In this section —
“Comptroller”, in relation to goods and services tax, has the same meaning as in the Goods and Services Tax Act;
“public agency” means a public officer, an organ of state or a ministry or department of the Government, or a public authority established by or under any written law for a public purpose or a member, an officer or an employee, or any department, thereof.