Central Provident Fund Act 1953 - Singapore Statutes Online

PART 7

OFFENCES, PENALTIES AND PROCEEDINGS

Offences

58.—(1) If any person —

(a)

for any purpose connected with this Act —

(i)	knowingly makes any false statement; or
(ii)	produces or furnishes or causes or knowingly allows to be produced or furnished any document which the person knows to be false in a material particular;

(b)

fails to pay to the Fund within such period as may be prescribed any amount which the person is liable under this Act to pay in respect of or on behalf of any employee in any month;

(c)

obstructs any officer or employee of the Board in the discharge of his or her functions as such;

(d)

fails to comply with any regulations or rules made under this Act; or

(e)

fails to pay to the Board within such period as may be prescribed any amount which the person is liable to pay under the provisions of this Act,

the person shall be guilty of an offence.

[26/2019]

(2) Subsection (1)(a) does not apply to anything done in relation to —

(a)	the making of an application for the purposes of section 16B or 16C; and
(b)	the provision of information for the purposes of section 16B or 16C. [26/2019]

Offences relating to investments

58A.—(1) A person must not, directly or indirectly, in connection with the making of any investment under any scheme in accordance with any regulations made under section 77(1)(n) or the sale or disposal of any such investment —

(a)	employ any device, scheme or artifice to defraud; or
(b)	engage in any act, practice or course of business which operates as a fraud or deception, or is likely to operate as a fraud or deception, upon any person.

(2) Any person who contravenes subsection (1) shall be guilty of an offence.

False application for purposes of sections 16B and 16C

58B.—(1) A person commits an offence if the person —

(a)

makes, or assists in the making of an application for purposes of section 16B or 16C which is false or misleading in a material particular, knowing that the application is false or misleading in a material particular;

(b)

omits any matter or thing without which the application for purposes of section 16B or 16C is misleading in a material particular, knowing that the omission makes the application misleading; or

(c)

provides any information for purposes of section 16B or 16C which is false or misleading in a material particular, knowing that the information provided —

(i)	is false or misleading in a material particular; and
(ii)	may be included in an application for purposes of section 16B or 16C. [26/2019]

(2) A person who is guilty of an offence under subsection (1) shall be liable on conviction —

(a)	in the case of an individual — to a penalty equal to the relevant amount; or
(b)	in any other case — to a penalty equal to 5 times the relevant amount. [26/2019]

(3) A person who commits an offence under subsection (1), with the intention of causing the Board to permit a withdrawal under section 16B or 16C which the Board would otherwise not permit, shall be guilty of an offence and shall be liable on conviction —

(a)

in the case of an individual —

(i)	to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; and
(ii)	in addition, to a penalty equal to 2 times the relevant amount; or

(b)

in any other case —

(i)	to a fine not exceeding $10,000; and
(ii)	in addition, to a penalty equal to 4 times the relevant amount. [26/2019]

(4) In this section, “relevant amount” means the amount withdrawn from the medisave account under section 16B or 16C as a result of the offence, or that would have been so withdrawn if the false or misleading declaration or application (as the case may be) had been accepted as correct.

[26/2019]

Fraudulent disability assessment

58C.—(1) An assessor in making a report of a disability assessment that the assessor conducted for a person for the benefit of whom an application is made under section 16B or 16C must not give any information which is false, or conceal any information, with the intent of causing an application made under section 16B or 16C (as the case may be) to be accepted and overpaid or rejected and underpaid.

[26/2019]

(2) An assessor who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction —

(a)	to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both; and
(b)	in addition, to a penalty equal to 4 times the relevant amount (if applicable). [26/2019]

(3) In this section, “relevant amount” means the amount of overpayment and the amount of assessment fee charged for the assessment.

[26/2019]

Investigators

58D.—(1) The Minister charged with the responsibility for health may, in writing, appoint any public officer or any other person as an investigator to investigate any offence in relation to a withdrawal of moneys from the medisave account under section 16B or 16C or any regulations made under section 77(1) in relation to such withdrawal.

[26/2019]

(2) The chief executive officer of the Board may, in writing, appoint any officer of the Board as an investigator to investigate any offence in relation to a withdrawal of moneys from the medisave account under section 16B or 16C or any regulations made under section 77(1) in relation to such withdrawal.

[26/2019]

(3) An investigator, when exercising any powers and carrying out any duties under this Act, must comply with such general or special directions as may from time to time be given —

(a)	by the Minister, if the investigator is a public officer or a person mentioned in subsection (1); or
(b)	by the chief executive officer of the Board, if the investigator is an officer of the Board. [26/2019]

Power to obtain information

58E.—(1) An investigator who has a reasonable suspicion that any person has committed an offence in relation to a withdrawal of moneys from the medisave account under section 16B or 16C or any regulations made under section 77(1) in relation to such withdrawal may —

(a)

by written notice require any person to attend at such reasonable time and at such place as may be specified by the investigator to answer any question or to provide a signed statement in writing concerning the suspected offence;

(b)

require any person —

(i)	to provide any information within the person’s knowledge; or
(ii)	to produce for inspection any document or record in the person’s possession,

that the investigator believes on reasonable grounds to be connected with the suspected offence; and

(c)

retain the original copy of any document or record that the investigator believes on reasonable grounds to be connected with the suspected offence, or make or cause to be made, without payment, copies of or extracts from that document or record.

[26/2019]

(2) Where any document or record required by an investigator is kept in electronic form, then —

(a)	the power of an investigator to require that document or record to be produced for inspection under subsection (1)(b)(ii) includes the power to require a copy of that document or record to be made available for inspection in legible form; and
(b)	subsection (1)(c) applies to any copy so made available. [26/2019]

(3) Any copy of or extract from any document or record made under subsection (1)(c) and certified as such by the investigator is admissible as evidence in any proceedings under this Act.

[26/2019]

(4) A person who, when required by an investigator to provide under subsection (1)(b) any information or produce any document or record, refuses or fails, without reasonable excuse, to provide the information or to produce the document or record within the time allowed by the investigator shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both.

[26/2019]

Obstructing investigators in execution of duties

58F. A person who, without reasonable excuse, obstructs, hinders or impedes any investigator in the performance or execution of a duty or anything which the investigator is authorised, empowered or required to do under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both.

[26/2019]

Publication of information to unauthorised person, etc.

59.—(1) Any person employed by the Board who, without lawful authority, publishes or communicates to any person, otherwise than in the ordinary course of his or her duty or employment, any information acquired by him or her in the course of his or her duty or employment shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $4,000 or to imprisonment for a term not exceeding 12 months or to both.

(2) The Board may, on an application by a prospective employer who is considering whether or not to employ any person as an employee, give to the prospective employer the following particulars of that person:

(a)	the name of the person’s employer or, if the person has been in the employment of more than one employer, the names of all his or her employers during the past 3 years;
(b)	the period for which contributions were paid into the Fund for that person by each of the person’s employers.

(3) A prospective employer who wishes to obtain any of the particulars mentioned in subsection (2) must apply to the Board in such form as the Board may determine and must pay the prescribed fee.

(4) The Board may require an applicant under subsection (3) to furnish proof that he or she is considering whether to employ the person in respect of whom the application is made.

(5) No refund may be made of any fee paid under subsection (3).

(6) On the request of an insurer administering or operating an insurance scheme referred to in section 34(2)(j) of the MediShield Life Scheme Act 2015 or section 77(1)(k) or a Supplement Scheme for information about a person or the person’s dependant, which the insurer requires to administer or operate the insurance scheme in relation to the person, or the person’s dependant, the Board may disclose to the insurer such information (including any medical information and information relating to the amount standing to the credit of the person in the person’s medisave account) obtained by the Board, in the course of performing the Board’s functions or duties under this Act, for such purpose as the Minister may approve.

[4/2015; 26/2019]

(7) The insurer may use the information about the person or the person’s dependant obtained under subsection (6) only for the purpose approved by the Minister under that subsection.

[4/2015]

(8) An insurer who knowingly contravenes subsection (7) shall be guilty of an offence.

[34/2001]

(9) Despite any provision of the National Registration Act 1965 or the Registration of Births and Deaths Act 2021, where a member has died in Singapore, and the Board has received information on the member’s death from any officer appointed to perform duties under either or both of those Acts, the Board may, in the course of authorising the payment of any amount under section 20(1)(b) or (1A) to a person nominated by the member in accordance with section 25(1), performing its functions under section 25 or 25A in relation to any amount payable on the death of the member, or performing its functions under section 26 or 26A in relation to any vested shares or designated shares payments, disclose to any person —

(a)	the name and identity card number of the member;
(b)	the date of the member’s death; and
(c)	the source of the Board’s information on the member’s death. [Act 39 of 2021 wef 01/04/2022] [Act 39 of 2021 wef 18/06/2022] [Act 2 of 2024 wef 16/04/2024]

(10) Where the Board has been notified of a member’s death, the Board may, in the course of performing its functions under section 25 or 25A in relation to any amount payable on the member’s death, or performing its functions under section 26 or 26A in relation to any vested shares or designated shares payments, disclose the information relating to the deceased member as set out in subsection (11) to any of the following persons, as the case may be:

(a)	any person the Board has reason to believe is entitled to receive an amount payable out of the Fund on the deceased member’s death under a memorandum executed under section 25(1);
(b)	any person who may be entitled to receive an amount payable on the deceased member’s death in accordance with section 25A(1), on the assumption that no person has been nominated by the deceased member under section 25(1);
(c)	any other persons as may be prescribed in regulations made under section 77(1). [Act 36 of 2023 wef 01/02/2024]

(11) The Board may disclose the information relating to the following under subsection (10):

(a)	the member’s accounts in the Fund;
(b)	the memorandum executed under section 25(1);
(c)	any other information as may be prescribed in regulations made under section 77(1). [Act 36 of 2023 wef 01/02/2024]

Offences by corporations

60. Where an offence under this Act has been committed by a body corporate and is found to have been committed with the consent or connivance of or to be attributable to any act or default on the part of any director, manager, secretary or other officer of the body corporate, that director, manager, secretary or other officer as well as the body corporate shall be guilty of an offence.

General penalties

61.—(1) Except as otherwise provided in subsection (2), any person convicted of an offence under this Act for which no penalty is provided shall be liable on conviction —

(a)	to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both; and
(b)	if that person is a repeat offender in relation to the same offence, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. [24/2013]

(2) Where any person —

(a)	is guilty of an offence under section 7(5) or 58(1)(b); or
(b)	being a director, manager or secretary or any other officer of a body corporate, is guilty of an offence under section 60 by virtue of the fact that an offence under section 7(3) or (5) or 58(1)(b) has been committed by that body corporate and is found to have been committed with the consent or connivance of or to be attributable to any act or default on the part of that person,

that person shall be liable on conviction —

(c)	to a fine of not less than $1,000 and not more than $5,000 or to imprisonment for a term not exceeding 6 months or to both; and
(d)	if that person is a repeat offender in relation to the same offence, to a fine of not less than $2,000 and not more than $10,000 or to imprisonment for a term not exceeding 12 months or to both. [24/2013]

(3) For the purposes of subsections (1) and (2), a person is a repeat offender in relation to an offence (called in this subsection the current offence) if the person has been convicted of the same offence on at least one other occasion (whether before, on or after 1 January 2014) before the person is convicted of the current offence.

[24/2013]

Jurisdiction of court

61A. Despite the provisions of any written law to the contrary, a District Court or a Magistrate’s Court has the jurisdiction to impose the maximum penalty prescribed for an offence under this Act.

Recovery of contributions, etc., upon conviction

61B.—(1) The court before which any conviction under section 7(3) or 61 is had may in addition to the penalty prescribed in those sections order the person convicted to pay the amount of any contributions together with any interest due thereon certified by an officer appointed by the Board in that behalf to be due from that person at the date of the conviction.

[6/2016]

(1A) Where —

(a)	a member of the Fund has withdrawn any amount from his or her ordinary account or special account in connection with any investment made under any scheme in accordance with any regulations made under section 77(1)(n);
(b)	the member is convicted of an offence under this Act or any other written law in connection with that investment; and
(c)	the Board has required that member to refund or transfer to his or her ordinary account or special account such amount as may be prescribed by those regulations,

the court before which the conviction is had may, in addition to the penalty prescribed under this Act or under that other written law, order that member to refund or transfer to his or her ordinary account or special account (as the case may be) in accordance with such directions as the Board may give, the amount certified by an officer appointed by the Board in that behalf to be due from that member, under paragraph (c), at the date of the refund or transfer.

[6/2016]

(2) The court may order that the amount ordered to be paid under subsection (1), or refunded or transferred under subsection (1A), section 16B(12) or 16C(10), be recoverable —

(a)	according to the law for the time being in force relating to the recovery of fines; or
(b)	upon the application by the Board, in like manner as a judgment of a civil court for the payment of money. [26/2019]

(3) Where the court orders that the amount ordered to be paid under subsection (1), or refunded or transferred under subsection (1A), to be recoverable in the manner mentioned in subsection (2)(b), the court must certify the amount to be paid, refunded or transferred and the Board may recover the amount so certified in any civil court of competent jurisdiction as though the amount were a judgment debt due to the Board.

Notice to attend court

62.—(1) Where an officer of the Board has reasonable ground for believing that a person has committed an offence under this Act, the officer may, in lieu of applying to a court for a summons, serve upon that person a notice, requiring that person to attend at the court, at the hour and on the date specified in the notice.

[Act 36 of 2023 wef 01/02/2024]

(2) A duplicate of the notice must be prepared by the officer of the Board and, if so required by the court, produced to the court.

(3) The notice may be served on the person alleged to have committed the offence in the manner provided in section 62A(1).

(4) On an accused person appearing before a court pursuant to such a notice, the court is to proceed as though the person were produced before the court pursuant to section 153 of the Criminal Procedure Code 2010.

(5) If a person, upon whom such a notice has been served, fails to appear before a court in person or by counsel in accordance therewith, the court may, if satisfied that the notice was duly served, issue a warrant for the arrest of the person unless that person has before that date been permitted to compound the offence.

(6) Upon a person arrested pursuant to a warrant issued under subsection (5) being produced before a court, the court is to proceed as though the person were produced pursuant to section 153 of the Criminal Procedure Code 2010.

[Act 31 of 2022 wef 01/11/2022]

(7) An officer authorised in that behalf by the Board may, at any time before the date specified in the notice, cancel the notice.

(8) The form of the notice to be utilised for the purposes of subsection (1) must be in a form determined by the Board.

[Act 36 of 2023 wef 01/02/2024]

Service of notice and summons

62A.—(1) Every notice to attend court issued under section 62, and every summons issued by a court, against any person in connection with any offence under this Act may be served on the person —

(a)

by delivering it to the person or to some adult member of the person’s family at his or her last known place of residence;

(b)

by leaving it at or sending it by registered post to the person’s usual or last known place of residence or business in an envelope addressed to the person;

[Act 36 of 2023 wef 01/02/2024]

(c)

where the person is a body of persons or a company —

(i)	by delivering it to the secretary or other like officer of the body of persons or company at its registered office or principal place of business; or
(ii)	by sending it by registered post addressed to the body of persons or company at its registered office or principal place of business; [Act 36 of 2023 wef 01/02/2024]

(d)

by transmitting it to an electronic mail address specified in accordance with subsection (1A); or

[Act 36 of 2023 wef 01/02/2024]

(e)

by serving it through the electronic service platform mentioned in section 74 with the person’s consent, if so provided by regulations made for the purposes of section 74(4)(b).

[Act 36 of 2023 wef 01/02/2024]

(1A) A notice to attend court or summons may be served in the manner specified in subsection (1)(d) only if a person mentioned in section 116(5) of the Criminal Procedure Code 2010 who may consent to the mode of service of a summons —

(a)	gives prior written consent for the notice to attend court or summons (as the case may be) to be served in that manner; and
(b)	specifies, in that written consent, the electronic mail address to which the notice to attend court or summons (as the case may be) is to be transmitted. [Act 36 of 2023 wef 01/02/2024]

(2) Any notice to attend court, or summons, sent by registered post to any person in accordance with subsection (1) is deemed to be duly served on the person to whom the letter is addressed at the time when the letter would, in the ordinary course of post, be delivered and, in proving service of the notice or summons (as the case may be), it is sufficient to prove that the envelope containing the notice or summons (as the case may be) was properly addressed, stamped and posted by registered post.

[Act 36 of 2023 wef 01/02/2024]

Composition of offences

63.—(1) The Board or any person authorised by the Board in writing may compound any offence under this Act that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $1,000.

[24/2013]

(2) The Board may make rules to prescribe the offences which may be compounded.

(3) All sums collected under this section must be paid to the Board.

Saving of proceedings under other laws

64. The provisions of this Act do not affect any other proceedings under any other written law.

Recovery of sums due to Fund

65. Any sum due to the Fund, including any sum required by the Board or ordered by a court to be paid, repaid, refunded or transferred to any account maintained for a member of the Fund in respect of the moneys standing to the credit of the member in the Fund, may be sued for and recovered by the Board under the Government Proceedings Act 1956 as if it were a debt due to the Government.

Certificate of authorised officer to be evidence

66. In any legal proceedings, a copy of an entry in the accounts of the Fund, the Lifelong Income Fund or the Home Protection Fund (as the case may be) duly certified under the hand of such officer of the Board as it may authorise is prima facie evidence of the entry having been made and of the truth of the contents thereof.

[23/2012; 4/2015]

Certificate of Board

66A.—(1) In any proceedings relating to the recovery or non‑payment of contributions under section 7, a certificate purporting to be issued by the Board certifying the amount of the contributions and interest due thereon and payable by an employer or other person is prima facie evidence that the amount of contributions and interest so stated is due and payable by the employer or other person so named in the certificate as at the date of the certificate.

(2) Where the Board has required a member of the Fund to refund or transfer to his or her ordinary account or special account such amount as may be prescribed by any regulations made under section 77(1)(n), a certificate purporting to be issued by the Board certifying the amount due from the member at any date is, in any proceedings relating to the recovery of that amount, prima facie evidence that the amount so stated is due and payable by the member named in the certificate at that date.

Conduct of prosecutions

67.—(1) Proceedings in respect of any offence under the provisions of this Act may, with the authorisation of the Public Prosecutor, be conducted by any officer authorised in writing in that behalf by the Chairperson of the Board.

[26/2019]

(2) Without limiting subsection (1), proceedings in respect of any offence under this Act, in relation to a withdrawal of moneys from the medisave account under section 16B or 16C or any regulations made under section 77(1) in relation to such withdrawal, may, with the authorisation of the Public Prosecutor, be conducted by any public officer authorised in writing by the Minister charged with the responsibility for health to conduct such proceedings.

[26/2019]

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