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Power to call for Bank Information for purpose of making a Garnishee Order Application

Updated: May 4


Power to call for bank information for purpose of making a garnishee order application - PDF

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. Power to call for bank information for purpose of making a garnishee order application
Download POWER TO CALL FOR BANK INFORMATION FOR PURPOSE OF MAKING A GARNISHEE ORDER APPLICATION • 2.02MB

1. The Inland Revenue is only permitted to request your information from the bank under a garnishee order


2. When it comes to the new Section 106A of the Income Tax Act 1967, we have noticed a lot of misinformation being shared on the internet.


3. It is true that, if you are not familiar with the law, you may be tempted to trust what you read on social media without realising it.


4. For civil proceedings under section 106 of the Income Tax Act 1967, in order to enable the Director-General of Inland Revenue to obtain the bank account information of the person against whom the judgment is made [i.e. the taxpayer who owes the tax], in this Budget the Government introduced a new section 106A into the Income Tax Act 1967.


5. This allows the Director-General of Inland Revenue the right to require any financial institution to provide information on the bank account of the person against whom the judgment is made [i.e. the taxpayer who owes the tax] after filing a garnishment order with the appropriate court.


6. In a media statement, the IRBM clarified that access to taxpayers’ bank accounts under section 106A of the Income Tax Act has to go through a predetermined court judgment procedure and is restricted to particular cases that have gone through the civil proceedings.


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1. 只有在持有扣押令的情况下,税收局 (IRB) 才有权要求银行提供你的信息


2. 关于1967年所得税法令新的第106A条文,在网上,我们倒看到不少的误导性分享 3. 确实,不了解法律的话,社交媒体上看到的信息,有时候一个不小心就信以为真了 4. 在1967年所得税法令第106条文下提起的民事诉讼,为了使内陆税收局总监 [Director-General of Inland Revenue] 能够获得判决的人 [也就是欠税款的纳税人] 的银行账户信息,在这一次的财政预算案,政府在1967年所得税法令中引入了新的第106A条文。 5. 这使得内陆税收局总监在向适当的法院提交扣押令后,有权利要求任何金融机构提供被判决的人 [也就是欠税款的纳税人] 银行账户信息。 6. 在一份媒体声明中,内陆税收局 (IRBM) 澄清说,根据1967年所得税法令第106A条文获取纳税人的银行账户,必须经过预先确定的法院判决程序,并且仅限于经过民事诉讼的特定案件。 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼















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