Goods and Services Tax (Amendment) Act 2018

Repeal and re-enactment of section 83E and new sections 83F to 83J

33. Section 83E of the principal Act is repealed and the following sections substituted therefor:

“Arrest of persons

83E.—(1) The Comptroller, a specially authorised officer or a specially authorised customs officer (called in this section and sections 83F, 83G and 83H an arresting officer) may arrest without warrant any person whom the arresting officer reasonably believes —

(a)	is committing or attempting to commit, or employing or aiding any person to commit, or is abetting the commission of, any offence under section 62 or 63 in connection with any refund sought or obtained pursuant to regulations made under section 25;
(b)	has in his possession any goods liable to seizure pursuant to regulations made under section 25(2)(g)(i); or
(c)	has committed an offence under section 62 or 63 in connection with any refund sought or obtained pursuant to regulations made under section 25.

(2) Without affecting subsection (1), an arresting officer (other than a specially authorised customs officer) may arrest without warrant any person whom the arresting officer reasonably believes —

(a)

has committed any offence under section 62 or 63; or

(b)

is doing any of the following:

(i)	destroying or attempting to destroy any document or thing with a view to hindering or obstructing the Comptroller, or an officer of the Inland Revenue Authority of Singapore charged with duties of investigation, in the exercise of his powers;
(ii)	deleting or attempting to delete any information contained in any thing with a view to hindering or obstructing the Comptroller or an officer mentioned in sub‑paragraph (i), in the exercise of his powers;
(iii)	resisting or attempting to resist, without reasonable excuse, the taking of any document or thing by the Comptroller or an officer mentioned in sub‑paragraph (i),

being any document, thing or information that may be relevant to an investigation of an offence under this Act, or that may be required as evidence in proceedings for an offence under this Act.

(3) An arresting officer may search or cause to be searched an arrested person.

(4) A woman must not be searched except by a woman.

(5) An arresting officer making an arrest must, without unnecessary delay and subject to subsection (8) and the regulations mentioned in subsection (10), take or send an arrested person before a Magistrate’s Court.

(6) An arresting officer must not detain in custody an arrested person for a longer period than under the circumstances of the case is reasonable.

(7) Such period must not exceed 48 hours, excluding the time necessary for the journey from the place of arrest to the Magistrate’s Court.

(8) An arrested person must not be released except —

(a)	on the person’s own bond;
(b)	on bail by a Magistrate or an arresting officer; or
(c)	under the special order in writing by a Magistrate or an arresting officer.

(9) If any arrested person escapes, he may, at any time afterwards, be arrested in accordance with this section and section 83F.

(10) The Minister may make regulations under section 86 to provide for —

(a)	any matter relating to the release of any person on any bond, bail or special order under subsection (8); and
(b)	the arrest of any person with or without warrant by an arresting officer for a breach of the conditions of a bond, bail or special order or other specified circumstances.

No unnecessary restraint

83F.—(1) In making an arrest, an arresting officer must touch or confine the body of a person to be arrested unless the person submits to arrest by word or action.

(2) If the person forcibly resists or tries to evade arrest, the arresting officer may use all reasonable means necessary to make the arrest.

(3) An arrested person must not be subject to more restraint than is necessary to prevent the person’s escape.

(4) An arresting officer may use handcuffs or any similar means of restraint on an arrested person to prevent the person from —

(a)	inflicting any bodily injury to himself or others;
(b)	damaging any property;
(c)	creating any disturbance; or
(d)	escaping from custody.

(5) The handcuffs or means of restraint must not be used for the purpose of punishment.

Arresting officer to be armed

83G. An arresting officer may be provided with such batons and accoutrements as may be necessary for the effective discharge of his duties under sections 83E and 83F.

Search of place entered by person sought to be arrested

83H.—(1) This section does not apply to a specially authorised customs officer.

(2) If an arresting officer has reason to believe that a person to be arrested under section 83E is inside any building or place and demands entry to that building or place, any person who resides in or is in charge of the building or place must allow the arresting officer free entry and provide all reasonable facilities for a search in it.

(3) If entry to that building or place cannot be gained under subsection (2), it is lawful for the arresting officer to enter and search the building or place.

(4) After stating his authority and purpose and demanding entry to a building or place, the arresting officer who is unable to obtain entry may, for the purposes of subsection (3), break open any outer or inner door or window or use any other reasonable means to gain such entry.

Arrested person may be orally examined

83I.—(1) The Comptroller or any suitably qualified officer of the Inland Revenue Authority of Singapore charged with duties of investigation (called in this section an investigation officer), may examine orally a person arrested under section 83E(1).

(2) A person examined by an investigation officer need not state anything which —

(a)	the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act (Cap. 97)) to observe secrecy; or
(b)	is subject to legal privilege.

(3) A statement made by an arrested person must —

(a)	be reduced to writing;
(b)	be read over to the person;
(c)	if the person does not understand English, be interpreted for the person in a language that the person understands; and
(d)	after correction (if necessary), be signed by the person.

(4) Any person who, without reasonable excuse, fails or refuses to answer any question when examined under subsection (1) 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.

(5) The generality of the term “reasonable excuse” in subsection (4) is not affected by subsection (2).

(6) Except as provided under subsection (2), it is not a defence to a charge under subsection (4) for a failure or refusal to provide any information demanded by an investigation officer that the person is under a duty of secrecy in respect of that information (called in this section a displaced duty of secrecy).

(7) A person who in good faith provides information demanded by an investigation officer under subsection (1) is not treated as being in breach of a displaced duty of secrecy.

(8) No civil or criminal action for a breach of a displaced duty of secrecy, other than a criminal action for an offence under subsection (9), shall lie against the person mentioned in subsection (7) for providing any information if he had done so in good faith in compliance with a demand of an investigation officer under subsection (1).

(9) Any person who, in purported compliance with a demand of an investigation officer under subsection (1), provides any information known to the person to be false or misleading in a material particular —

(a)	without indicating to the investigation officer that the information is false or misleading and the part that is false or misleading; and
(b)	without providing correct information to the investigation officer if the person is in possession of, or can reasonably acquire, the correct information,

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 2 years or to both.

Disposal of item furnished or seized

83J.—(1) Any item furnished to or seized by the Comptroller or an officer authorised by the Comptroller under section 81 or 84 must —

(a)	where the item is produced in any criminal proceedings, be dealt with in accordance with section 364 of the Criminal Procedure Code (Cap. 68); or
(b)	in any other case, be dealt with in accordance with subsections (2), (3) and (4).

(2) The Comptroller or an officer authorised by the Comptroller must serve a notice on the owner of the item instructing the owner to take custody of it within the period specified in the notice, which must be at least 5 days after the date of service of the notice.

(3) If the owner fails to take custody of the item within the period specified in the notice, or where the owner is unknown or cannot be found —

(a)	if the item is a document (other than one specified in paragraph (d) or (e) of the definition of “document” in section 81(5)), the item may be disposed of in such manner as the Comptroller directs; or
(b)	if the item is anything not specified in paragraph (a), the Comptroller must make a report of this to a Magistrate.

(4) The Magistrate to whom a report is made under subsection (3)(b) may order the item to be forfeited or disposed of in such manner as the Magistrate thinks fit.

(5) Nothing in this section affects any right to retain or dispose of any item which may exist in law apart from this section.”.

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