The request’s purpose and participants
The Eighth Schedule under section 105D(2) lists information for a request under Part XXA. Its first three items identify the purpose, the competent authority, and the person to whom the requested information relates. This is an inter-authority information-request framework, rather than an ordinary taxpayer’s request for copies of personal records. The supplied extract has no visible publication date.
Describe the information and where it is held
Item 4 states the information sought, its nature and the form in which the competent authority wishes to receive it from the Comptroller. Item 5 gives grounds for believing it is held by the income-tax, GST or property-tax Comptroller, Chief Assessor or Commissioner of Stamp Duties, or possessed or controlled by a person in Singapore. Item 6 provides, to the extent known, that person’s name and address. The request must connect the information to a plausible holder, rather than merely assert that records may exist.
Legal authority and domestic efforts
Item 7 states conformity with the requesting country’s law and administrative practices, and authority to obtain the information under that law or normal administrative practice. Item 8 states that all available domestic means have been pursued, except those causing disproportionate difficulty. The exception qualifies the domestic-efforts statement; it is not a blanket exemption from describing those efforts.
Arrangement-specific and useful further information
Item 9 includes anything else required by the prescribed arrangement. Item 10 includes other information that may help give effect to the request. The ten-item extract specifies request contents; it does not itself set a response deadline or authorise unlimited access to every person’s financial records.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
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