Official information and secrecy, and returns by employer
68.—(1)  The Comptroller may require any officer in the employment of the Government or of any public authority or body corporate constituted by statute to supply such particulars as may be required for the purposes of this Act and which may be in the possession of the officer.
(1A)  No such officer shall by virtue of this section be obliged to disclose any particulars as to which he is under any statutory obligation to observe secrecy.
(2)  The Comptroller may, by notice published in the Gazette, require every employer to prepare and deliver to the Comptroller or any person specified in the notice, for any year specified in the notice and within the time limited thereby, a return in such form as the Comptroller may determine containing —
(a)the names and places of residence of such classes of persons employed by him as may be specified in the notice; and
(b)the full amount of remuneration, whether in cash or otherwise, paid or payable to those persons in respect of such employment,
and every employer shall be bound to comply with any such notice within the time for compliance limited thereby.
[32/95]
(2A)  It shall not be necessary to deliver nil returns under subsection (2).
(3)  Where the employer is a company or a body of persons, the manager or principal officer shall be deemed to be the employer for the purposes of this section, and any director of a company, or person engaged in the management of a company, shall be deemed to be a person employed.
(4)  Where an employer commences to employ in Singapore an individual who is or is likely to be chargeable to tax under section 10(1)(b), he shall give notice thereof in writing to the Comptroller not later than 3 months after the date of commencement of such employment, stating the full name and address of the individual, the date of commencement and the terms of employment.
(5)  Where an employer ceases or is about to cease to employ in Singapore an individual who is not a citizen of Singapore and who is or is likely to be chargeable to tax under section 10(1)(b), he shall give notice thereof in writing to the Comptroller not later than one month before such individual ceases to be employed in Singapore, stating the name and address of the individual and the expected date of cessation.
[28/80]
(6)  The employer of any individual who is chargeable to tax under section 10(1)(b) and who is to the knowledge of such employer about to leave or intending to leave Singapore for any period exceeding 3 months shall give notice in writing to the Comptroller of the expected date of departure of such individual. Such notice shall be given not later than one month before the expected date of departure.
[28/80]
(6A)  Subsection (6) shall not apply in the case of an individual who is required in the course of his employment to leave Singapore at frequent intervals or who is a citizen of Singapore.
(7)  Where an employer has in his possession any moneys whatsoever which are or may be payable to or for the benefit of an employee who has ceased or is about to cease to be employed by him in Singapore he shall not, without the permission of the Comptroller, pay any part of such moneys to or for the benefit of such employee until the expiry of 30 days after the receipt by the Comptroller of such notice as is required to be given under subsection (5).
(8)  Where any person ceases or is about to cease being a partner, and such person is likely to be chargeable to tax in Singapore, the partners present in Singapore shall, unless it is impracticable to do so, give one month’s notice in writing to the Comptroller before such person ceases to be a partner, stating the name and address of such person and the expected date of such person ceasing to be a partner.
(9)  Where any partner is leaving or intending to leave Singapore for any period exceeding 3 months and is likely to be chargeable to tax in Singapore, the partners present in Singapore shall, unless it is impracticable to do so, give one month’s notice in writing to the Comptroller of the expected date of departure of such partner.
(10)  Subsection (9) shall not apply in the case of a partner who is required in the course of his business to leave Singapore at frequent intervals.
(11)  Where any person who has ceased or is about to cease being a partner in Singapore has moneys due or payable to him from the partnership, the partners present in Singapore shall not, without the written permission of the Comptroller, pay such moneys or any part thereof to that person.
(12)  The Comptroller may under subsections (5), (6), (8) and (9) accept such shorter notice as he may consider reasonable.