Income Tax (Notice to Attend Court) Rules 2023

Status:

Published in Subsidiary Legislation Supplement
on 22 Nov 2023

No. S 750

Income Tax Act 1947

Income Tax
(Notice to Attend Court)
Rules 2023

In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947, the Minister for Finance makes the following Rules:

Citation and commencement

1. These Rules are the Income Tax (Notice to Attend Court) Rules 2023 and come into operation on 1 January 2024.

Prescribed information

2. A notice served on a person to attend court under section 102A of the Act must contain the following information:

(a)	the name, identification number and address of the person;
(b)	the offence that the person is alleged to have committed;
(c)	the sentence provided under the Act for that offence;
(d)	the date and time at which the person must attend court and the description of the court;
(e)	the consequence under section 102A(5) of the Act if the person fails to comply with the notice;
(f)	the name and designation of the person issuing the notice.

Made on 8 November 2023.

LAI WEI LIN

Second Permanent Secretary,
Ministry of Finance,
Singapore.

[AG/LEGIS/SL/134/2020/83 Vol. 1]

(To be presented to Parliament under section 7(2) of the Income Tax Act 1947).

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