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 —
(a)the person is chargeable under this Act; and
(b)in the case of a precedent partner or such other person referred to in section 71, each partner in the partnership is chargeable.
[49/2004]
(2)  The Comptroller may, in any notice made under subsection (1), exempt from liability to furnish returns such classes of persons 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; 34/2008]
(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.
[2/92; 49/2004]
(4)  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]
(5)  Any individual who arrives in Singapore during any year of assessment shall give such notice within one month of the date of his arrival.