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The Inland Revenue Authority of Singapore under Ministry of Finance (Singapore) is in charge of tax collection. The latest amendment bill is still being made as of March 2016. [1] Under Section 95 of the ITA, convicted taxpayers are subjected to a penalty of up to 200% of the amount of tax undercharged in cases of incorrect tax returns.
The portal provides the public with access to various registry filing and business information services. According to ACRA, the key features of the revamped portal included "user-centric design and intuitive navigation features", "enhanced data integrity and governance", and "strengthened personal data protection". [3]
Statutes of the Singapore Parliament, as well as English statutes in force in Singapore by virtue of the Application of English Law Act 1993, [4] are published in looseleaf form in a series called the Statutes of the Republic of Singapore, which is gathered in red binders, and are also accessible on-line from Singapore Statutes Online, a free ...
The Supreme Court of Singapore is a set of courts in Singapore, comprising the Court of Appeal and the High Court.It hears both civil and criminal matters. The Court of Appeal hears both civil and criminal appeals from the High Court.
In addition, Singapore's "judicial officials, especially the Supreme Court, have close ties to the ruling party and its leaders". [11] It also claimed that government leaders historically have used court proceedings, in particular defamation suits, against political opponents and critics, leading to a perception that the judiciary reflected the ...
A poll tax, also called a per capita tax, or capitation tax, is a tax that levies a set amount per individual. It is an example of the concept of fixed tax. One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16) was a form of the poll tax. Poll taxes are administratively cheap because ...
The State Courts of Singapore (formerly the Subordinate Courts) [1] is one of the three categories of courts in Singapore, the other categories being the Supreme Court and Family Justice Courts. The State Courts comprise the District and Magistrate Courts—both of which oversee civil and criminal matters—as well as specialised courts such as ...
The Integrated Case Management System (ICMS Singapore) is an internet-based system by the State Courts of Singapore. ICMS enables all criminal proceedings within the State Courts of Singapore to be conducted in an electronic environment using digital documents.