OSH MasterClass Series: Legal aspects of managing tax investigations

On 24 February 2016, Yang Shi Yong, Counsel gave a presentation on the legal aspects of managing tax investigations. The focuses of his presentation were the powers of the Comptroller under the Income Tax Act to obtain information and record statements, and a taxpayer’s legal rights in an investigations. In particular, a taxpayer’s privilege against self-incrimination and the relevance of the Criminal Procedure Code during the recording of statements were discussed. He also addressed the nexus between the Income Tax Act and the Penal Code concerning offences relating to the obstruction of the Comptroller in a tax investigation, and gave practical advice on ring-fencing the issues arising from a tax investigation.

The OSH MasterClass Series aspires to deliver a high standard of technical exposure for our clients and market partners to areas of law for which our expertise is recognised. A constant feature of our MasterClass events is a strong strategic and practice focus and thoughtful sharing of our knowledge and experience. Underlying our efforts is the belief that delivering success for our clients is the fruit of partnership with our clients and market partners.