Inland Revenue Authority of Singapore Act 1992

Inland Revenue Authority of
Singapore Act 1992

2020 REVISED EDITION

This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021

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

[1 September 1992]

PART 1

PRELIMINARY

Short title

1. This Act is the Inland Revenue Authority of Singapore Act 1992.

Interpretation

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

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

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

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

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

“member” means a member of the Authority.

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