Inland Revenue Authority of Singapore Act

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3 Establishment and incorporation of Inland Revenue Authority of Singapore

5 Constitution of Authority

6 Functions of Authority

7 Powers of Authority

8 Appointment of committees and delegation of powers

9 Appointment of chief executive officer and other employees

10 Protection from personal liability

11 Public servants and public officers

12 Funds of Authority

13A Issue of shares, etc.

15 Bank accounts and application of revenue

16 Power of investment

17 Other financial provisions

18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department

19 Transfer of employees

20 Pension rights, etc., of Government employees to be preserved

21 No benefits in respect of abolition or reorganisation of office

22 Existing contracts

23 Continuation and completion of disciplinary proceedings

24 Misconduct or neglect of duty by employee before transfer

25 No proceedings against Authority as agent of Government

26 Proceedings conducted by officers of Authority

27 Preservation of secrecy

28 Authority’s symbol

30 Power of Minister to amend Third and Fourth Schedules

Inland Revenue Authority of Singapore Act

(CHAPTER 138A)

(Original Enactment: Act 25 of 1992)

REVISED EDITION 2012

(31st October 2012)

An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.

[1st September 1992]

PART I

PRELIMINARY

Short title

1. This Act may be cited as the Inland Revenue Authority of Singapore Act.

Interpretation

2. In this Act, unless the context otherwise requires —

“Authority” means the Inland Revenue Authority of Singapore established under section 3;

“Chairman” means the Chairman of the Authority and includes any temporary Chairman of the Authority;

“chief executive officer” means the chief executive officer of the Authority and includes any person acting in that capacity;

“Deputy Chairman” means the Deputy Chairman of the Authority and includes any temporary Deputy Chairman of the Authority;

“member” means a member of the Authority.

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