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Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation |  1999 RevEd
Notice of chargeability and returns
62.—(1)  The Comptroller may, by notice published in the Gazette, require every person to furnish to the Comptroller in such form and manner as the Comptroller may determine, within a reasonable time specified in the notice or such extended time as the Comptroller may allow, a return of income for the year of assessment specified in the notice and such particulars as may be required for the purpose of ascertaining the income, if any, for which the person is chargeable under this Act, and in the case of —
(a)a married woman, for which her husband is chargeable;
(b)a precedent partner or such other person referred to in section 71, for which each partner in the partnership is chargeable.
[2/92]
(2)  The Comptroller may, in any notice made under subsection (1), exempt from liability to furnish returns such classes of persons not liable to pay tax as he thinks fit, and any person so exempted need not furnish a return under that subsection unless he is required by the Comptroller to do so under subsection (3).
[2/92]
(3)  Notwithstanding subsection (1), the Comptroller may, by notice in writing, require any person to furnish to the Comptroller in such form and manner and within such reasonable time as the Comptroller may determine, with a return of income and such particulars as may be required for the purpose of ascertaining the income, if any, for which such person is chargeable under this Act, and in the case of a married woman for which her husband is chargeable under this Act.
[2/92]
(4)  For the purposes of subsections (1) and (3), the Comptroller may require a married woman who has not furnished a separate return of her income to verify the return furnished by her husband in so far as it relates to her income and to sign such return.
[2/92]
(5)  Every person chargeable with tax for any year of assessment who has not been required within 3 months after the commencement of such year of assessment to make a return of his income for that year as provided in subsection (1) or (3) shall, within 14 days after the end of that period, give notice to the Comptroller that he is so chargeable.
[2/92]
(5A)  Any individual who arrives in Singapore during any year of assessment shall give such notice within one month of the date of his arrival.
(6)  Subsections (5) and (5A) shall apply to a married woman in respect of any income derived by her for which her husband is chargeable.
[2/92]
(7)  Any person who fails or neglects without reasonable excuse to comply with any of the provisions of this section shall be guilty of an offence.
[63
[2/92]
Informal Consolidation | Amended Act 24 of 2000
Notice of chargeability and returns
62.—(1)  The Comptroller may, by notice published in the Gazette, require every person to furnish to the Comptroller in such form and manner as the Comptroller may determine, within a reasonable time specified in the notice or such extended time as the Comptroller may allow, a return of income for the year of assessment specified in the notice and such particulars as may be required for the purpose of ascertaining the income, if any, for which the person is chargeable under this Act, and in the case of —
(a)a married woman, for which her husband is chargeable;
(b)a precedent partner or such other person referred to in section 71, for which each partner in the partnership is chargeable.
[2/92]
(2)  The Comptroller may, in any notice made under subsection (1), exempt from liability to furnish returns such classes of persons not liable to pay tax as he thinks fit, and any person so exempted need not furnish a return under that subsection unless he is required by the Comptroller to do so under subsection (3).
[2/92]
(3)  Notwithstanding subsection (1), the Comptroller may, by notice in writing, require any person to furnish to the Comptroller in such form and manner and within such reasonable time as the Comptroller may determine, with a return of income and such particulars as may be required for the purpose of ascertaining the income, if any, for which such person is chargeable under this Act, and in the case of a married woman for which her husband is chargeable under this Act.
[2/92]
(4)  For the purposes of subsections (1) and (3), the Comptroller may require a married woman who has not furnished a separate return of her income to verify the return furnished by her husband in so far as it relates to her income and to sign such return.
[2/92]
(5)  Every person chargeable with tax for any year of assessment who has not been required within 3 months after the commencement of such year of assessment to make a return of his income for that year as provided in subsection (1) or (3) shall, within 14 days after the end of that period, give notice to the Comptroller that he is so chargeable.
[2/92]
(5A)  Any individual who arrives in Singapore during any year of assessment shall give such notice within one month of the date of his arrival.
(6)  Subsections (5) and (5A) shall apply to a married woman in respect of any income derived by her for which her husband is chargeable.
[2/92]
(7)  Any person who fails or neglects without reasonable excuse to comply with any of the provisions of this section shall be guilty of an offence.
[63
[2/92]