PART 20
OFFENCES AND PENALTIES
General penalties
94.—(1)  Except as provided in section 94A, any person who contravenes any of the provisions of this Act shall be guilty of an offence.
(2)  Any person guilty of an offence under this section for which no other penalty is provided shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.
[27/2021]
(3)  Except in the case of a notice in the Gazette under section 68(2), no person shall be liable to prosecution for an offence under this section in respect of failure to comply with the terms of any notice issued under the provisions of this Act unless the notice has been served on the person personally or by registered post.
(4)  [Deleted by Act 19 of 2013]
(5)  [Deleted by Act 19 of 2013]
(6)  The Comptroller may compound any offence punishable under this section (including an offence for the contravention of a provision that has been repealed), and may before judgment stay or compound any proceedings thereunder.
Penalty for failure to make return
94A.—(1)  Any person who fails or neglects without reasonable excuse to comply with any provision of section 62 or 71(1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.
[27/2021]
(2)  Where any person has been convicted of an offence —
(a)for failing to comply with section 62(3) and such conviction is subsequent to a conviction for an offence for failing to comply with section 62(1);
(b)for failing to comply with any provision of section 62 or 71(1) and such conviction is a second or subsequent conviction; or
(c)for failing to comply with any provision of section 71(1) and such conviction is subsequent to a conviction for an offence for failing to comply with any provision of section 62,
in respect of the same year of assessment, the person shall be liable to a further penalty of $100 for every day during which the offence is continued after such conviction.
[27/2021]
(3)  Any person who fails or neglects without reasonable excuse to comply with section 62 or 71(1) in respect of any year of assessment for 2 years or more shall be guilty of an offence and shall be liable on conviction to —
(a)a penalty equal to double the amount of tax which the Comptroller assesses the person to be liable for that year of assessment after determining, to the best of the Comptroller’s judgment, the amount of the person’s chargeable income; and
(b)a fine not exceeding $5,000,
and in default of payment to imprisonment for a term not exceeding 6 months.
[27/2021]
(4)  Except in the case of a notice in the Gazette under section 62(1), no person shall be liable to prosecution for an offence under this section in respect of failure to comply with the terms of any notice issued under the provisions of this Act unless the notice has been served on the person personally or by registered post.
(5)  The Comptroller may compound any offence punishable under this section.
Penalty for incorrect return, etc.
95.—(1)  Subject to the provisions of Part 18, every person who —
(a)makes an incorrect return by omitting or understating any income of which the person is required by this Act to make a return;
(b)gives any incorrect information in relation to any matter affecting the person’s own liability to tax or the liability of any other person or of a partnership; or
(c)fails to comply with section 76(8),
shall be guilty of an offence for which, on conviction, the person shall pay a penalty equal to —
(d)the amount of tax;
(e)the amount of PIC bonus; or
(f)the amount of tax and the amount of PIC bonus,
as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the incorrect return or information or failure, or that would have been so undercharged, obtained, or undercharged and obtained if the return or information had been accepted as correct or if a notice had not been provided in accordance with section 76(8).
(2)  Every person who without reasonable excuse or through negligence —
(a)makes an incorrect return by omitting or understating any income of which the person is required by this Act to make a return;
(b)gives any incorrect information in relation to any matter affecting the person’s own liability to tax or the liability of any other person or of a partnership; or
(c)fails to comply with section 76(8),
shall be guilty of an offence for which, on conviction, the person shall pay a penalty equal to double —
(d)the amount of tax;
(e)the amount of PIC bonus; or
(f)the amount of tax and the amount of PIC bonus,
as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the incorrect return or information or failure, or that would have been so undercharged, obtained, or undercharged and obtained if the return or information had been accepted as correct or if a notice had not been provided in accordance with section 76(8), and shall also be liable to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both.
(3)  The Comptroller may compound any offence punishable under subsection (1) or (2), and may before judgment stay or compound any proceedings thereunder.
(3A)  In this section, a reference to the amount of PIC bonus that has been obtained by a person as a result of an incorrect return or information, or that would have been so obtained if the return or information had been accepted as correct, excludes an amount of PIC bonus that the person is entitled to.
[37/2014]
(4)  In this section, “PIC bonus” means a payment under section 37H.
Tax evasion and wilful action to obtain PIC bonus
96.—(1)  Any person who wilfully with intent to evade or to assist any other person to evade tax, or to obtain or to assist any other person to obtain a PIC bonus or a higher amount of PIC bonus, or both —
(a)omits from a return made under this Act any income which should be included;
(b)makes any false statement or entry in any return made under this Act or in any notice made under section 76(8);
(c)gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act; or
(d)fails to comply with section 76(8),
shall be guilty of an offence for which, on conviction, the person shall pay a penalty of treble —
(e)the amount of tax;
(f)the amount of PIC bonus; or
(g)the amount of tax and the amount of PIC bonus,
as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the offence, or that would have been undercharged, obtained, or undercharged and obtained if the offence had not been detected, and shall also be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.
(2)  When an individual has been convicted for —
(a)3 or more offences under this section, section 37M(3) or section 37S(3); or
[Act 30 of 2023 wef 30/10/2023]
(b)one offence under this section and one offence under section 96A, 37M(4) or 37S(4),
the imprisonment the individual shall be liable to shall not be less than 6 months.
[Act 30 of 2023 wef 30/10/2023]
(3)  Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return furnished under this Act or notice made under section 76(8) by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax, to obtain a PIC bonus or a higher amount of PIC bonus, or both, as the case may be.
(4)  The Comptroller may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
(4A)  In this section, a reference to the amount of PIC bonus that has been obtained by a person as a result of an offence, or that would have been so obtained if the offence had not been detected, excludes an amount of PIC bonus that the person is entitled to.
[37/2014]
(5)  In this section, “PIC bonus” means a payment under section 37H.
Serious fraudulent tax evasion and action to obtain PIC bonus
96A.—(1)  Any person who wilfully with intent to evade or to assist any other person to evade tax, or to obtain or to assist any other person to obtain a PIC bonus or a higher amount of PIC bonus, or both —
(a)prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or
(b)makes use of any fraud, art or contrivance or authorises the use of any such fraud, art or contrivance,
shall be guilty of an offence for which, on conviction, the person shall pay a penalty of 4 times —
(c)the amount of tax;
(d)the amount of PIC bonus; or
(e)the amount of tax and the amount of PIC bonus,
as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the offence, or that would have been undercharged, obtained, or undercharged and obtained if the offence had not been detected, and shall also be liable to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both.
(2)  When an individual has been convicted for —
(a)2 or more offences under this section, section 37M(4) or section 37S(4); or
[Act 30 of 2023 wef 30/10/2023]
(b)one offence under this section and one offence under section 96, 37M(3) or 37S(3),
the imprisonment the individual shall be liable to shall not be less than 6 months.
[Act 30 of 2023 wef 30/10/2023]
(3)  Where in any proceedings under this section it is proved that any false statement or entry is made in any books of account or other records maintained by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax, to obtain a PIC bonus or a higher amount of PIC bonus, or both, as the case may be.
(4)  The Comptroller may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
(4A)  In this section, a reference to the amount of PIC bonus that has been obtained by a person as a result of an offence, or that would have been so obtained if the offence had not been detected, excludes an amount of PIC bonus that the person is entitled to.
[37/2014]
(5)  In this section, “PIC bonus” means a payment under section 37H.
Penalties for offences by authorised and unauthorised persons
97.  Any person who —
(a)being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax —
(i)demands from any person an amount in excess of the authorised assessment or tax;
(ii)withholds for the person’s own use or otherwise any portion of the amount of tax collected;
(iii)renders a false return, whether verbal or in writing, of the amounts of tax collected or received by the person; or
(iv)defrauds any person, embezzles any money or otherwise uses the person’s position so as to deal wrongfully either with the Comptroller or any other individual; or
(b)not being authorised under this Act to do so, collects or attempts to collect tax under this Act,
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 3 years or to both.
Penalty for obstructing Comptroller or officers
98.—(1)  Any person who obstructs or hinders the Comptroller or any officer in the discharge of his or her duties or the exercise of his or her powers under this Act 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 12 months or to both.
[45/2018]
(2)  The Comptroller may compound an offence under subsection (1).
[45/2018]
Tax to be payable despite any proceedings for penalties
99.  The institution of proceedings for, or the imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any tax for which the person is or may be liable.
Provisions relating to penalty
100.—(1)  Any interest imposed under section 85(2) or penalty imposed under this Act is not deemed to be part of the tax paid for the purposes of claiming relief under any of the provisions of this Act.
(2)  Any penalty imposed under section 13D(2), (4) or (6), 13O(3) or (5), 13OA(6) or (8), 37(18B), 45(4), 87(1) or 91(4) is deemed to be interest on tax for the purposes of section 33(2) of the Limitation Act 1959.
[32/2019; 41/2020]
[Act 35 of 2024 wef 01/01/2025]
Consent for prosecution
101.—(1)  No prosecution may be commenced in respect of an offence under section 37L, 37M, 37S, 45(5), 94, 94A, 95, 96, 96A or 105M except at the instance or with the consent of the Comptroller or the Public Prosecutor.
[2/2016]
[Act 30 of 2023 wef 30/10/2023]
(2)  The Comptroller may authorise either generally or specifically an officer to compound any offence under sections 34F(8), 37L, 37M (except subsection (4)), 37S (except subsection (4)), 45(5), 50(11A) (including that provision as applied by section 50A(4) or 50C(6)), 94, 94A, 95, 96, 96A, 105M(1) and (1B), and section 50(11B) in Part 3 of the Third Schedule (including that provision as applied by section 50A(4) or 50C(6) in Part 3 of the Third Schedule).
[2/2016; 32/2019; 27/2021]
[Act 30 of 2023 wef 30/10/2023]
(3)  No prosecution may be commenced in respect of an offence under section 6, 97 or 98 except at the instance or with the consent of the Public Prosecutor.
[Act 30 of 2023 wef 30/10/2023]
Service of summons
102.—(1)  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 the summons 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 the summons at the person’s usual or last known place of residence or business in an envelope addressed to the person;
(c)by sending the summons by registered post addressed to the person at the person’s usual or last known place of residence or business; or
(d)where the person is a body of persons or a company —
(i)by delivering the summons 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 the summons by registered post addressed to the body of persons or company at its registered office or principal place of business.
(2)  Any 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 summons, it is sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.
Notice to attend court
102A.—(1)  Where the Comptroller has reasonable grounds to believe that a person has committed an offence under this Act (or any subsidiary legislation made under this Act) that is punishable by a fine or by an imprisonment term not exceeding 12 months or both, the Comptroller may, in lieu of applying to a court for a summons, serve on that person a written notice, containing such information as may be prescribed by rules made under section 7, requiring that person to attend at the court described, at the time and on the date specified in the notice.
(2)  The Comptroller must, if so required by a court, produce a copy of the notice to the court.
(3)  The notice may be served on the person alleged to have committed the offence in the manner provided in section 102, as if it were a summons issued by a court.
(4)  On a person appearing before a court pursuant to such notice, the court is to proceed as though the person were produced before the court under section 153 of the Criminal Procedure Code 2010.
(5)  If a person on whom such notice has been served fails to appear before a court in accordance with the notice, the court may, if satisfied that the notice was duly served —
(a)issue a warrant for the arrest of the person, unless that person has before that date been permitted to compound the offence; or
(b)proceed with the matter in the absence of the person pursuant to section 156 of the Criminal Procedure Code 2010, and a reference in that section to a summons or notice to attend court is to a written notice served under this section.
(6)  Upon a person arrested pursuant to a warrant issued under subsection (5)(a) being produced before a court, the court is to proceed as though the person were produced under section 153 of the Criminal Procedure Code 2010.
(7)  The Comptroller may, at any time before the date specified in the notice, cancel the notice.
[Act 30 of 2023 wef 01/01/2024]
Saving for criminal proceedings
103.  The provisions of this Act do not affect any criminal proceedings under any other written law.
Admissibility of certain statements and documents as evidence
104.—(1)  Statements made or documents produced by or on behalf of any person are not inadmissible in evidence against the person in any proceedings to which this section applies by reason only that the person was or may have been induced to make the statements or produce the documents by any inducement or promise lawfully given or made by a person having any official duty under, or being employed in the administration of, this Act.
(2)  This section applies to any proceedings against the person in question —
(a)under section 37L, 37M, 37S, 95, 96 or 96A; or
[Act 30 of 2023 wef 30/10/2023]
(b)for the recovery of any sum due from the person, whether by way of tax or penalty.
[2/2016]
Protection of informers
104A.—(1)  Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after 16 November 2021 is obliged or permitted —
(a)to disclose the identity of an informer who has given any information (whether the information is given before, on or after that date) with respect to an offence under this Act; or
(b)to answer any question if the answer to the question would lead, or would tend to lead, to the discovery of the identity of the informer.
[27/2021]
(2)  If any document which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the discovery of the informer’s identity, the court must cause the entry to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery.
[27/2021]
(3)  If —
(a)in any proceedings for an offence under any written law, the court, after full enquiry into the case, believes that the informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or
(b)in any other proceedings, the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer,
the court may permit enquiry and require full disclosure concerning the informer.
[27/2021]
(4)  In this section, a reference to civil proceedings includes any proceedings before the Board of Review.
[27/2021]
Jurisdiction of court
105.  Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court or a Magistrate’s Court has jurisdiction to try any offence under this Act and has power to impose the full penalty or punishment in respect of the offence.
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Last updated 11 Mar 2025
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