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 is by virtue of this section obliged to disclose any particulars as to which he or she is under any statutory obligation to observe secrecy.
(2) The Comptroller may, by notice 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 the employer 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 is bound to comply with any such notice within the time for compliance limited thereby.
(2A) It is not necessary to deliver nil returns under subsection (2).
(2B) Where an employer has granted an individual, other than a director to whom subsection (2C) applies, any right or benefit to acquire shares in any company incorporated in Singapore, the employer must submit a return in the form and manner specified in subsection (2) including any gain or profit derived by the individual as computed under section 10(6), even if the individual has ceased to be employed by the employer at the time the gain or profit is derived.
(2C) Where an employer, being a company, has granted a director of the company who is not resident in Singapore any right or benefit to acquire shares in any company incorporated in Singapore, the employer must submit a return, in such form as the Comptroller may determine, of any gain or profit derived by the non‑resident director when the right or benefit is exercised, assigned, released or acquired as computed under section 10(6) within 30 days of such exercise, assignment, release or acquisition (as the case may be), even if the non‑resident director may have ceased to be employed by the company at the time the gain or profit is derived.
(3) Where the employer is a company or a body of persons, the manager or principal officer is 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, is 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), the employer must give written notice thereof 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), the employer must give written notice thereof 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.
(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, must give written notice to the Comptroller of the expected date of departure of such individual. Such notice must be given not later than one month before the expected date of departure.
(6A) Subsection (6) does not apply in the case of an individual who is required in the course of his or her employment to leave Singapore at frequent intervals or who is a citizen of Singapore.
(7) Where an employer has in the employer’s 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 the employer in Singapore, the employer must not, without the Comptroller’s permission, 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 must, 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 must, 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) does not apply in the case of a partner who is required in the course of the partner’s 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 that person from the partnership, the partners present in Singapore must not, without the Comptroller’s written permission, pay such moneys or any part thereof to that person.
(12) The Comptroller may under subsection (5), (6), (8) or (9), in any particular case or class of cases —
(a)
accept such shorter period of notice as the Comptroller may consider reasonable;
(b)
accept the notice mentioned in that subsection within such time after the occurrence of the event mentioned in that subsection as the Comptroller may consider reasonable; or
(c)
waive the requirement for a notice under that subsection subject to conditions.
[34/2016]
(13) Subsection (5), (6), (8) or (9) (as the case may be) applies to a case to which subsection (12)(a) applies as if the reference to the period of one month is a reference to the shorter period.
[34/2016]
(14) In a case where subsection (12)(b) applies, the employer or partners (as the case may be) need not comply with subsection (5), (6), (8) or (9) (as the case may be) but must, within the time mentioned in subsection (12)(b), give notice to the Comptroller of —
(a)
in the case of subsection (5), the name and address of the individual and the actual date of cessation of the individual’s employment;
(b)
in the case of subsection (6), the actual date of departure of the individual;
(c)
in the case of subsection (8), the name and address of the person and the actual date of the person’s cessation as a partner; or
(d)
in the case of subsection (9), the actual date of departure of the partner.