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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