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Rh (2) Without limiting subsection (1), the Commissioner or an enforcement official may require—
 * (a) any individual who is or was an officer, employee or agent of a taxable person; or
 * (b) any other individual in Singapore whom the Commissioner or enforcement official (as the case may be) has reason to believe to be acquainted with any facts or circumstances relevant to an enforcement purpose,

to attend before the Commissioner or enforcement official to answer any question (to the best of that individual’s knowledge, information and belief) and to provide any document or information.

(3) The power under subsection (1) or (2) or section 25(2)(g) to require a person or an individual to provide any document or information includes the power—
 * (a) to require that person, or any individual who is or was an officer or agent or a representative of the person, to provide an explanation of the document or information;
 * (b) if the document or information is not provided, to require that person or individual to state, to the best of the knowledge and belief of that person or individual (as the case may be), where it is;
 * (c) if the document or information is recorded otherwise than in legible form, to require the document or information to be made available to the Commissioner or an enforcement official in legible form; and
 * (d) if the document or information is stored in a computer or other electronic device, and the person or individual is reasonably suspected to have knowledge of or access to any username, password or other authentication information required to gain access to the document or information, to require the person or individual to provide assistance (not limited to providing any username, password or other authentication information) to gain access to the computer or electronic device and the document or information therein.