﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Inland Revenue Authority of Singapore Act 1992 amendments</title><link>https://sso.agc.gov.sg/Act/IRASA1992?TransactionDate=20230605235959&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act 1992 - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of i...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act 1992 - 29 Electronic service system</title><description>Electronic service system The Authority may establish a system providing for the electronic service — by a person (or an electronic service agent on behalf of such a person) on the...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act 1992 - Third Schedule Specified acts</title><description>Sections 26(1) and 30 Specified acts Appraisers Act 1906. Gambling Duties Act 2022. Act 1 of 2022 wef 29/07/2022 Part 9 of the Casino Control Act 2006. Economic Expansion Incentive...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act 1992 - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act 1947, the Economic Expansion Incentives (Relief from Income Tax) Act 1967 and Part 9 ...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act 1992 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 25 of 1992 Inland Revenue Authority of Singapo...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=al-</link><title>Inland Revenue Authority of Singapore Act 1992 - Long Title</title><description>An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=P11-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act 1992 - 1 Short title</title><description>Short title This Act is the Inland Revenue Authority of Singapore Act 1992 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act 1992 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Authority means the Inland Revenue Authority of Singapore established under section 3; Chairperson means the Cha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=P12-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part 2 ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part 2 ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act 1992 - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore A body called the Inland Revenue Authority of Singapore is established, which is a body corporate with perp...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act 1992 - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority must be — sealed with the common seal of the Authority; and signed by any 2 members generally or speci...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act 1992 - 5 Constitution of Authority</title><description>Constitution of Authority The Authority consists of — a Chairperson; and not less than 5 and not more than 10 other members as the Minister may determine. The First Schedule has ef...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=P13-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part 3 FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part 3 FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act 1992 - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act 1992 - 7 Powers of Authority</title><description>Powers of Authority The Authority has power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without limiting subsect...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7A-</link><title>Inland Revenue Authority of Singapore Act 1992 - 7A Directions by Minister</title><description>Directions by Minister The Minister may give to the Authority any direction under section 5 of the Public Sector (Governance) Act 2018. 5/2018</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act 1992 - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority any number of committe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=P14-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part 4 PROVISIONS RELATING TO STAFF</title><description>Part 4 PROVISIONS RELATING TO STAFF</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act 1992 - 9 Chief executive officer, officers and employees, etc.</title><description>Chief executive officer, officers and employees, etc. There must be a chief executive officer of the Authority, whose appointment, removal, discipline and promotion must be in acco...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Inland Revenue Authority of Singapore Act 1992 - 10 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any member, officer or employee of the Authority or other person acting under the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act 1992 - 11 (Repealed)</title><description>Repealed by Act 5 of 2018</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=P15-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part 5 FINANCIAL PROVISIONS</title><description>Part 5 FINANCIAL PROVISIONS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act 1992 - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for service...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act 1992 - 13 Power to borrow</title><description>Power to borrow For the discharge of its functions or duties under this Act or any other written law, the Authority may raise loans from the Government or, with the approval of the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13A-</link><title>Inland Revenue Authority of Singapore Act 1992 - 13A Issue of shares, etc.</title><description>Issue of shares, etc. As a consequence of — the vesting of any property, rights or liabilities of the Government in the Authority under this Act; or any capital injection or other ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act 1992 - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may make grants‑in‑aid to the Authority of such sums of moneys as the Minis...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act 1992 - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority must open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account mus...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act 1992 - 16 Power of investment</title><description>Power of investment The Authority may invest its funds in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act 1992 - 17 Financial year</title><description>Financial year The financial year of the Authority begins on 1 April of each year and ends on 31 March of the succeeding year. 5/2018</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=P16-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part 6 TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part 6 TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act 1992 - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from , all movable property vested in the Government immediately before that date and used...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act 1992 - 19 Transfer of employees</title><description>Transfer of employees As from , such categories of persons employed immediately before that date in the Inland Revenue Department as the Minister may determine are transferred to t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act 1992 - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority must take into account the salaries and terms and conditions ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act 1992 - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Despite the provisions of the Pensions Act 1956, no person who is transferred to the service of the Authority under ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act 1992 - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before , to which the Government is a party and relating to the Inland Revenue...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act 1992 - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on any disciplinary proceedings were pending against any employee of the Government transferred to the service of the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act 1992 - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, while in the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=P17-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part 7 GENERAL</title><description>Part 7 GENERAL</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr25-</link><title>Inland Revenue Authority of Singapore Act 1992 - 25 No proceedings against Authority as agent of Government</title><description>No proceedings against Authority as agent of Government No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for which...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act 1992 - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made under this Act or any of the Acts specified in the Third...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act 1992 - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his or her duties or the exercise of his or her functions or when lawfully required to do so by any court or wh...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act 1992 - 28 Authority’s symbol</title><description>Authority’s symbol The Authority has the exclusive right to the use of such symbol or representation as it may select or devise and display or exhibit such symbol or representation...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act 1992 - 29 (Repealed)</title><description>Repealed by Act 5 of 2018</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20220729?ValidDate=20220729&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act 1992 - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act 1992 - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without limiting subsection (1), the Au...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act 1992 - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairperson, Deputy Chairperson and other members Every member of the Authority must be appointed by the Minis...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act 1992 - Second Schedule </title><description>[Repealed by Act 5 of 2018 ]</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act 1992 - Third Schedule Specified acts</title><description>Sections 26(1) and 30 Specified acts Appraisers Act 1906. Betting and Sweepstake Duties Act 1950. Part 9 of the Casino Control Act 2006. Economic Expansion Incentives (Relief from...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act 1992 - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act 1947, the Economic Expansion Incentives (Relief from Income Tax) Act 1967 and Part 9...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act 1992 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 25 of 1992 Inland Revenue Authority of Singap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=xy-</link><title>Inland Revenue Authority of Singapore Act 1992 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition. ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act 1992 - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act 1992 - 29 (Repealed)</title><description>Repealed by Act 5 of 2018</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act 1992 - Third Schedule Specified acts</title><description>Sections 26(1) and 30 Specified acts Appraisers Act 1906. Betting and Sweepstake Duties Act 1950. Part 9 of the Casino Control Act 2006. Economic Expansion Incentives (Relief from...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act 1992 - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act 1947, the Economic Expansion Incentives (Relief from Income Tax) Act 1967 and Part 9...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act 1992 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 25 of 1992 Inland Revenue Authority of Singap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr7A-</link><title>Inland Revenue Authority of Singapore Act - 7A Directions by Minister</title><description>Directions by Minister The Minister may give to the Authority any direction under section 5 of the Public Sector (Governance) Act 2018. Act 5 of 2018</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act - 9 Chief executive officer, officers and employees, etc.</title><description>Chief executive officer, officers and employees, etc. There must be a chief executive officer of the Authority, whose appointment, removal, discipline and promotion must be in acc...</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 (Repealed)</title><description>Repealed by Act 5 of 2018</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act - 17 Financial year</title><description>Financial year The financial year of the Authority begins on 1 April of each year and ends on 31 March of the succeeding year. Act 5 of 2018</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or where required ...</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act - 29 (Repealed)</title><description>Repealed by Act 5 of 2018</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members The members of the Authority shall be appointed by the Minister f...</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Repealed</title><description>Deleted by Act 5 of 2018 wef 01/04/2018</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act. It is not part of the Act. Act 25 of 1992 Inland Revenue Author...</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act - 9 Chief executive officer, officers and employees, etc.</title><description>Chief executive officer, officers and employees, etc. There must be a chief executive officer of the Authority, whose appointment, removal, discipline and promotion must be in acc...</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 (Repealed)</title><description>Repealed by Act 5 of 2018</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act - 17 Financial year</title><description>Financial year The financial year of the Authority begins on 1 April of each year and ends on 31 March of the succeeding year. Act 5 of 2018</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or where required ...</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act - 29 (Repealed)</title><description>Repealed by Act 5 of 2018</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members The members of the Authority shall be appointed by the Minister f...</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Repealed</title><description>Deleted by Act 5 of 2018 wef 01/04/2018</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act. It is not part of the Act. Act 25 of 1992 Inland Revenue Author...</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr7A-</link><title>Inland Revenue Authority of Singapore Act - 7A Directions by Minister</title><description>Directions by Minister The Minister may give to the Authority any direction under section 5 of the Public Sector (Governance) Act 2018. Act 5 of 2018</description><pubDate>Sun, 01 Apr 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — a Chairman; and not less than 5 and not more than 10 other members as the Minister may, from time to time, determine. 27...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 Public servants and public officers</title><description>Public servants and public officers All members, officers and employees of the Authority shall be deemed to be — public servants for the purposes of the Penal Code (Cap. 224); and...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act - 13 Power to borrow</title><description>Power to borrow For the discharge of its functions or duties under this Act or any other written law, the Authority may, from time to time, raise loans from the Government or, wit...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr13A-</link><title>Inland Revenue Authority of Singapore Act - 13A Issue of shares, etc.</title><description>Issue of shares, etc. As a consequence of the vesting of any property, rights or liabilities of the Government in the Authority under this Act, or of any capital injection or othe...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Power of investment</title><description>Power of investment The Authority may invest its funds in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act (Ca...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act (Cap. 225), no person who is transferred to the service of the A...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before , to which the Government is a party and relating to the Inland Revenu...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members The members of the Authority shall be appointed by the Minister f...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Financial provisions</title><description>Section 17 Financial provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified acts</title><description>Sections 26(1) and 30 Specified acts Appraisers Act (Cap. 16). Betting and Sweepstake Duties Act (Cap. 22). Part IX of the Casino Control Act (Cap. 33A). Economic Expansion Incent...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134), the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86)...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act. It is not part of the Act. Act 25 of 1992 Inland Revenue Author...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=al-</link><title>Inland Revenue Authority of Singapore Act - Long Title</title><description>An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=P1I-</link><title>Inland Revenue Authority of Singapore Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act - 1 Short title</title><description>Short title This Act may be cited as the Inland Revenue Authority of Singapore Act .</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Authority means the Inland Revenue Authority of Singapore established under section 3; Chairman means the Chair...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=P1II-</link><title>Inland Revenue Authority of Singapore Act - Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore There is hereby established a body to be known as the Inland Revenue Authority of Singapore which shall be...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — a Chairman; and not less than 5 and not more than 10 other members as the Minister may, from time to time, determine. 27...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act - 7 Powers of Authority</title><description>Powers of Authority The Authority shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without prejudic...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=P1IV-</link><title>Inland Revenue Authority of Singapore Act - Part IV PROVISIONS RELATING TO STAFF</title><description>Part IV PROVISIONS RELATING TO STAFF</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act - 9 Appointment of chief executive officer and other employees</title><description>Appointment of chief executive officer and other employees The Authority shall, after consultation with the Public Service Commission, appoint a chief executive officer on such te...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr10-</link><title>Inland Revenue Authority of Singapore Act - 10 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any member, officer or employee of the Authority or other person acting under th...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 Public servants and public officers</title><description>Public servants and public officers All members, officers and employees of the Authority shall be deemed to be — public servants for the purposes of the Penal Code (Cap. 224); and...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority shall consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for ...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act - 13 Power to borrow</title><description>Power to borrow For the discharge of its functions or duties under this Act or any other written law, the Authority may, from time to time, raise loans from the Government or, wit...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr13A-</link><title>Inland Revenue Authority of Singapore Act - 13A Issue of shares, etc.</title><description>Issue of shares, etc. As a consequence of the vesting of any property, rights or liabilities of the Government in the Authority under this Act, or of any capital injection or othe...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority shall open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account s...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Power of investment</title><description>Power of investment The Authority may invest its funds in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act (Ca...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act - 17 Other financial provisions</title><description>Other financial provisions The financial provisions set out in the Second Schedule shall have effect with respect to the Authority.</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=P1VI-</link><title>Inland Revenue Authority of Singapore Act - Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from , all movable property vested in the Government immediately before that date and use...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act - 19 Transfer of employees</title><description>Transfer of employees As from , such categories of persons employed immediately before that date in the Inland Revenue Department as the Minister may determine shall be transferre...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act (Cap. 225), no person who is transferred to the service of the A...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before , to which the Government is a party and relating to the Inland Revenu...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on any disciplinary proceedings were pending against any employee of the Government transferred to the service of the...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, whilst he w...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=P1VII-</link><title>Inland Revenue Authority of Singapore Act - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr25-</link><title>Inland Revenue Authority of Singapore Act - 25 No proceedings against Authority as agent of Government</title><description>No proceedings against Authority as agent of Government No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for whic...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act - 28 Authority’s symbol</title><description>Authority’s symbol The Authority shall have the exclusive right to the use of such symbol or representation as it may select or devise and thereafter display or exhibit in connect...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act - 29 Annual report</title><description>Annual report The Authority shall, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Authority during t...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order published in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members The members of the Authority shall be appointed by the Minister f...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Financial provisions</title><description>Section 17 Financial provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified acts</title><description>Sections 26(1) and 30 Specified acts Appraisers Act (Cap. 16). Betting and Sweepstake Duties Act (Cap. 22). Part IX of the Casino Control Act (Cap. 33A). Economic Expansion Incent...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134), the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86)...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act. It is not part of the Act. Act 25 of 1992 Inland Revenue Author...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act - 9 Appointment of chief executive officer and other employees</title><description>Appointment of chief executive officer and other employees The Authority shall, after consultation with the Public Service Commission, appoint a chief executive officer on such te...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 Public servants and public officers</title><description>Public servants and public officers All members, officers and employees of the Authority shall be deemed to be — public servants for the purposes of the Penal Code (Cap. 224); and...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act - 17 Other financial provisions</title><description>Other financial provisions The financial provisions set out in the Second Schedule shall have effect with respect to the Authority.</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act - 29 Annual report</title><description>Annual report The Authority shall, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Authority during t...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members The members of the Authority shall be appointed by the Minister f...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Financial provisions</title><description>Section 17 Financial provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20121031?ValidDate=20121031&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act. It is not part of the Act. Act 25 of 1992 Inland Revenue Author...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — a Chairman; and not less than 5 and not more than 10 other members as the Minister may, from time to time, determine. 27...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 Public servants and public officers</title><description>Public servants and public officers All members, officers and employees of the Authority shall be deemed to be — public servants for the purposes of the Penal Code (Cap. 224); and...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act - 13 Power to borrow</title><description>Power to borrow For the discharge of its functions or duties under this Act or any other written law, the Authority may, from time to time, raise loans from the Government or, wit...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr13A-</link><title>Inland Revenue Authority of Singapore Act - 13A Issue of shares, etc.</title><description>Issue of shares, etc. As a consequence of the vesting of any property, rights or liabilities of the Government in the Authority under this Act, or of any capital injection or othe...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Power of investment</title><description>Power of investment The Authority may invest its funds in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act (Ca...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act (Cap. 225), no person who is transferred to the service of the A...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before , to which the Government is a party and relating to the Inland Revenu...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members The members of the Authority shall be appointed by the Minister f...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Financial provisions</title><description>Section 17 Financial provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified acts</title><description>Sections 26(1) and 30 Specified acts Appraisers Act (Cap. 16). Betting and Sweepstake Duties Act (Cap. 22). Part IX of the Casino Control Act (Cap. 33A). Economic Expansion Incent...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134), the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86)...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act. It is not part of the Act. Act 25 of 1992 Inland Revenue Author...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=al-</link><title>Inland Revenue Authority of Singapore Act - Long Title</title><description>An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=P1I-</link><title>Inland Revenue Authority of Singapore Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act - 1 Short title</title><description>Short title This Act may be cited as the Inland Revenue Authority of Singapore Act .</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Authority means the Inland Revenue Authority of Singapore established under section 3; Chairman means the Chair...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=P1II-</link><title>Inland Revenue Authority of Singapore Act - Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore There is hereby established a body to be known as the Inland Revenue Authority of Singapore which shall be...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — a Chairman; and not less than 5 and not more than 10 other members as the Minister may, from time to time, determine. 27...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act - 7 Powers of Authority</title><description>Powers of Authority The Authority shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without prejudic...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=P1IV-</link><title>Inland Revenue Authority of Singapore Act - Part IV PROVISIONS RELATING TO STAFF</title><description>Part IV PROVISIONS RELATING TO STAFF</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr10-</link><title>Inland Revenue Authority of Singapore Act - 10 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any member, officer or employee of the Authority or other person acting under th...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority shall consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for ...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act - 13 Power to borrow</title><description>Power to borrow For the discharge of its functions or duties under this Act or any other written law, the Authority may, from time to time, raise loans from the Government or, wit...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr13A-</link><title>Inland Revenue Authority of Singapore Act - 13A Issue of shares, etc.</title><description>Issue of shares, etc. As a consequence of the vesting of any property, rights or liabilities of the Government in the Authority under this Act, or of any capital injection or othe...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority shall open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account s...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Power of investment</title><description>Power of investment The Authority may invest its funds in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act (Ca...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=P1VI-</link><title>Inland Revenue Authority of Singapore Act - Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from , all movable property vested in the Government immediately before that date and use...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act - 19 Transfer of employees</title><description>Transfer of employees As from , such categories of persons employed immediately before that date in the Inland Revenue Department as the Minister may determine shall be transferre...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act (Cap. 225), no person who is transferred to the service of the A...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before , to which the Government is a party and relating to the Inland Revenu...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on any disciplinary proceedings were pending against any employee of the Government transferred to the service of the...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, whilst he w...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=P1VII-</link><title>Inland Revenue Authority of Singapore Act - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr25-</link><title>Inland Revenue Authority of Singapore Act - 25 No proceedings against Authority as agent of Government</title><description>No proceedings against Authority as agent of Government No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for whic...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act - 28 Authority’s symbol</title><description>Authority’s symbol The Authority shall have the exclusive right to the use of such symbol or representation as it may select or devise and thereafter display or exhibit in connect...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order published in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified acts</title><description>Sections 26(1) and 30 Specified acts Appraisers Act (Cap. 16). Betting and Sweepstake Duties Act (Cap. 22). Part IX of the Casino Control Act (Cap. 33A). Economic Expansion Incent...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20180401?ValidDate=20180401&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134), the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86)...</description><pubDate>Wed, 31 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Power of investment</title><description>Power of investment The Authority may invest its funds in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act (Ca...</description><pubDate>Fri, 01 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members The members of the Authority shall be appointed by the Minister f...</description><pubDate>Fri, 01 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers Act (Cap. 16) . 22/2000 25/2010 Betting and Sweepstake Duties Act (Cap. 22). Part IX of the Casino Control Act (Cap. 33A). S 423/20...</description><pubDate>Fri, 01 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) , the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86...</description><pubDate>Fri, 01 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Fri, 01 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Power of investment</title><description>Power of investment The Authority may invest its funds in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act (Ca...</description><pubDate>Fri, 01 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members The members of the Authority shall be appointed by the Minister f...</description><pubDate>Fri, 01 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers Act (Cap. 16) . 22/2000 25/2010 Betting and Sweepstake Duties Act (Cap. 22). Part IX of the Casino Control Act (Cap. 33A). S 423/20...</description><pubDate>Fri, 01 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) , the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86...</description><pubDate>Fri, 01 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Fri, 01 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 Public servants and public officers</title><description>Public servants and public officers All members, officers and employees of the Authority shall be deemed to be — public servants for the purposes of the Penal Code (Cap. 224); and...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Power of investment</title><description>Power of investment The Authority may invest its funds in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act (Ca...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from , all movable property vested in the Government immediately before that date and use...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act (Cap. 225), no person who is transferred to the service of the A...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Act s specified in the Third S...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and Proceedings of Authority</title><description>Section 5(2) Constitution and Proceedings of Authority Appointment of Chairman, Deputy Chairman and other members The members of the Authority shall be appointed by the Minister f...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Financial provisions</title><description>Section 17 Financial provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers Act (Cap. 16) . 22/2000 25/2010 Betting and Sweepstake Duties Act (Cap. 22). Part IX of the Casino Control Act (Cap. 33A). S 423/20...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) , the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Power of investment</title><description>Power of investment The Authority may invest its funds in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act (Ca...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and Proceedings of Authority</title><description>Section 5(2) Constitution and Proceedings of Authority Appointment of Chairman, Deputy Chairman and other members The members of the Authority shall be appointed by the Minister f...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers Act (Cap. 16) . 22/2000 25/2010 Betting and Sweepstake Duties Act (Cap. 22). Part IX of the Casino Control Act (Cap. 33A). S 423/20...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) , the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 Public servants and public officers</title><description>Public servants and public officers All members, officers and employees of the Authority shall be deemed to be — public servants for the purposes of the Penal Code (Cap. 224); and...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from , all movable property vested in the Government immediately before that date and use...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act (Cap. 225), no person who is transferred to the service of the A...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Act s specified in the Third S...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Financial provisions</title><description>Section 17 Financial provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members —(1)  The members of the Authority shall be appointed by the Mini...</description><pubDate>Fri, 22 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers Act (Cap. 16). 22/2000 25/2010 Betting and Sweepstake Duties Act [Cap. 22]. Part IX of the Casino Control Act (Cap. 33A). Economic ...</description><pubDate>Fri, 22 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) , the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86...</description><pubDate>Fri, 22 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Fri, 22 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members —(1)  The members of the Authority shall be appointed by the Mini...</description><pubDate>Fri, 22 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers Act (Cap. 16). 22/2000 25/2010 Betting and Sweepstake Duties Act [Cap. 22]. Part IX of the Casino Control Act (Cap. 33A). Economic ...</description><pubDate>Fri, 22 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) , the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86...</description><pubDate>Fri, 22 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Fri, 22 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20080829?ValidDate=20080829&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members (1)  The members of the Authority shall be appointed by the Minis...</description><pubDate>Fri, 29 Aug 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20080829?ValidDate=20080829&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers and House Agents Act (Cap. 16) . Betting and Sweepstake Duties Act [Cap. 22]. Part IX of the Casino Control Act (Cap. 33A). S 423/2...</description><pubDate>Fri, 29 Aug 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20080829?ValidDate=20080829&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) , the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86...</description><pubDate>Fri, 29 Aug 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20080829?ValidDate=20080829&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Fri, 29 Aug 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20080829?ValidDate=20080829&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members (1)  The members of the Authority shall be appointed by the Minis...</description><pubDate>Fri, 29 Aug 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20080829?ValidDate=20080829&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers and House Agents Act (Cap. 16) . Betting and Sweepstake Duties Act [Cap. 22]. Part IX of the Casino Control Act (Cap. 33A). S 423/2...</description><pubDate>Fri, 29 Aug 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20080829?ValidDate=20080829&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) , the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86...</description><pubDate>Fri, 29 Aug 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20080829?ValidDate=20080829&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Fri, 29 Aug 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Wed, 25 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070725?ValidDate=20070725&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers and House Agents Act (Cap. 16) . Betting and Sweepstake Duties Act [Cap. 22]. Economic Expansion Incentives (Relief from Income Tax...</description><pubDate>Wed, 25 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070725?ValidDate=20070725&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134. Cap. 86] and the Economic Expansion Incentives (Relief from Income Tax) A...</description><pubDate>Wed, 25 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070725?ValidDate=20070725&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Wed, 25 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070725?ValidDate=20070725&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers and House Agents Act (Cap. 16) . Betting and Sweepstake Duties Act [Cap. 22]. Economic Expansion Incentives (Relief from Income Tax...</description><pubDate>Wed, 25 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070725?ValidDate=20070725&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134. Cap. 86] and the Economic Expansion Incentives (Relief from Income Tax) A...</description><pubDate>Wed, 25 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070725?ValidDate=20070725&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Wed, 25 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Wed, 25 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070301?ValidDate=20070301&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070301?ValidDate=20070301&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Thu, 01 Mar 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act - 13 Power to borrow</title><description>Power to borrow For the discharge of its functions or duties under this Act or any other written law, the Authority may, from time to time, raise loans from the Government or, wit...</description><pubDate>Mon, 09 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20050509?ValidDate=20050509&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members —(1)  The members of the Authority shall be appointed by the Mini...</description><pubDate>Mon, 09 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20050509?ValidDate=20050509&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Mon, 09 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20050509?ValidDate=20050509&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Mon, 09 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070725?ValidDate=20070725&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members —(1)  The members of the Authority shall be appointed by the Mini...</description><pubDate>Mon, 09 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act - 13 Power to borrow</title><description>Power to borrow For the discharge of its functions or duties under this Act or any other written law, the Authority may, from time to time, raise loans from the Government or, wit...</description><pubDate>Mon, 09 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070301?ValidDate=20070301&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Power of investment</title><description>Power of investment The Authority may invest its funds in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act (Ca...</description><pubDate>Wed, 15 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20041215?ValidDate=20041215&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and Proceedings of Authority</title><description>Section 5(2) Constitution and Proceedings of Authority Appointment of Chairman, Deputy Chairman and other members —(1)  The members of the Authority shall be appointed by the Mini...</description><pubDate>Wed, 15 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20041215?ValidDate=20041215&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers and House Agents Act (Cap. 16) . Betting and Sweepstake Duties Act [Cap. 22]. Charities Act [Cap. 37]. Economic Expansion Incentive...</description><pubDate>Wed, 15 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20050509?ValidDate=20050509&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134. Cap. 86] and the Economic Expansion Incentives (Relief from Income Tax) A...</description><pubDate>Wed, 15 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20041215?ValidDate=20041215&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Wed, 15 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20041215?ValidDate=20041215&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and Proceedings of Authority</title><description>Section 5(2) Constitution and Proceedings of Authority Appointment of Chairman, Deputy Chairman and other members —(1)  The members of the Authority shall be appointed by the Mini...</description><pubDate>Wed, 15 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20041215?ValidDate=20041215&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Wed, 15 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers and House Agents Act (Cap. 16) . Betting and Sweepstake Duties Act [Cap. 22]. Charities Act [Cap. 37]. Economic Expansion Incentive...</description><pubDate>Wed, 15 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20070301?ValidDate=20070301&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134. 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Betting and Sweepstake Duties Act [Cap. 22]. Charities Act [Cap. 37]. Economic Expansion Incentive...</description><pubDate>Fri, 13 Aug 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20040813?ValidDate=20040813&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134] and the Economic Expansion Incentives (Relief from Income Tax) Act [Cap. ...</description><pubDate>Fri, 13 Aug 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20040813?ValidDate=20040813&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Fri, 13 Aug 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20040813?ValidDate=20040813&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Chairman, Deputy Chairman and other members (1)  The members of the Authority shall be appointed by the Minis...</description><pubDate>Fri, 13 Aug 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20040813?ValidDate=20040813&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Appraisers and House Agents Act (Cap. 16) . Betting and Sweepstake Duties Act [Cap. 22]. Charities Act [Cap. 37]. 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Charities Act [Cap. 37]. Economic Exp...</description><pubDate>Tue, 01 Aug 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20000801?ValidDate=20000801&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134. Cap. 86] and the Economic Expansion Incentives (Relief from Income Tax) A...</description><pubDate>Tue, 01 Aug 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20000801?ValidDate=20000801&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. 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It is not part of this Act. 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It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Fri, 09 Feb 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from , all movable property vested in the Government immediately before that date and use...</description><pubDate>Fri, 09 Feb 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Financial provisions</title><description>Section 17 Financial provisions The financial year of the Authority shall being on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Fri, 09 Feb 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Fri, 09 Feb 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Auctioneers’ Licences Act [Cap. 16]. Betting and Sweepstake Duties Act [Cap. 22]. Charities Act [Cap. 37]. Economic Expansion Incentives (Reli...</description><pubDate>Fri, 28 Jan 1994 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134] and the Economic Expansion Incentives (Relief from Income Tax) Act [Cap. ...</description><pubDate>Fri, 28 Jan 1994 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Fri, 28 Jan 1994 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Fri, 28 Jan 1994 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19960209?ValidDate=19960209&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Auctioneers’ Licences Act [Cap. 16]. Betting and Sweepstake Duties Act [Cap. 22]. Charities Act [Cap. 37]. Economic Expansion Incentives (Reli...</description><pubDate>Fri, 28 Jan 1994 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19960209?ValidDate=19960209&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134] and the Economic Expansion Incentives (Relief from Income Tax) Act [Cap. ...</description><pubDate>Fri, 28 Jan 1994 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=al-</link><title>Inland Revenue Authority of Singapore Act - Long Title</title><description>An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=P1I-</link><title>Inland Revenue Authority of Singapore Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act - 1 Short title</title><description>Short title This Act may be cited as the Inland Revenue Authority of Singapore Act .</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Authority means the Inland Revenue Authority of Singapore established under section 3 ; Chairman means the Chai...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=P1II-</link><title>Inland Revenue Authority of Singapore Act - Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore There is hereby established a body to be known as the Inland Revenue Authority of Singapore which shall be...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act - 7 Powers of Authority</title><description>Powers of Authority The Authority shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without prejudic...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=P1IV-</link><title>Inland Revenue Authority of Singapore Act - Part IV PROVISIONS RELATING TO STAFF</title><description>Part IV PROVISIONS RELATING TO STAFF</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act - 9 Appointment of chief executive officer and other employees</title><description>Appointment of chief executive officer and other employees The Authority shall, after consultation with the Public Service Commission, appoint a chief executive officer on such te...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr10-</link><title>Inland Revenue Authority of Singapore Act - 10 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any member, officer or employee of the Authority or other person acting under th...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority shall consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority shall open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account s...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act - 17 Other financial provisions</title><description>Other financial provisions The financial provisions set out in the Second Schedule shall have effect with respect to the Authority.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=P1VI-</link><title>Inland Revenue Authority of Singapore Act - Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from , all movable property vested in the Government immediately before that date and use...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act - 19 Transfer of employees</title><description>Transfer of employees As from , such categories of persons employed immediately before that date in the Inland Revenue Department as the Minister may determine shall be transferre...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on any disciplinary proceedings were pending against any employee of the Government transferred to the service of the...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, whilst he w...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=P1VII-</link><title>Inland Revenue Authority of Singapore Act - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr25-</link><title>Inland Revenue Authority of Singapore Act - 25 No proceedings against Authority as agent of Government</title><description>No proceedings against Authority as agent of Government No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for whic...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act - 28 Authority’s symbol</title><description>Authority’s symbol The Authority shall have the exclusive right to the use of such symbol or representation as it may select or devise and thereafter display or exhibit in connect...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act - 29 Annual report</title><description>Annual report The Authority shall, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Authority during t...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order published in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20000801?ValidDate=20000801&amp;ProvIds=al-</link><title>Inland Revenue Authority of Singapore Act - Long Title</title><description>An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20040813?ValidDate=20040813&amp;ProvIds=P1I-</link><title>Inland Revenue Authority of Singapore Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20080829?ValidDate=20080829&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act - 1 Short title</title><description>Short title This Act may be cited as the Inland Revenue Authority of Singapore Act .</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Authority means the Inland Revenue Authority of Singapore established under section 3 ; Chairman means the Chai...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20050509?ValidDate=20050509&amp;ProvIds=P1II-</link><title>Inland Revenue Authority of Singapore Act - Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore There is hereby established a body to be known as the Inland Revenue Authority of Singapore which shall be...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20020715?ValidDate=20020715&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — the Minister who shall be the Chairman; and not less than 4 nor more than 6 other members as the Minister may from time ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act - 7 Powers of Authority</title><description>Powers of Authority The Authority shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without prejudic...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20040813?ValidDate=20040813&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20080829?ValidDate=20080829&amp;ProvIds=P1IV-</link><title>Inland Revenue Authority of Singapore Act - Part IV PROVISIONS RELATING TO STAFF</title><description>Part IV PROVISIONS RELATING TO STAFF</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act - 9 Appointment of chief executive officer and other employees</title><description>Appointment of chief executive officer and other employees The Authority shall, after consultation with the Public Service Commission, appoint a chief executive officer on such te...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20040813?ValidDate=20040813&amp;ProvIds=pr10-</link><title>Inland Revenue Authority of Singapore Act - 10 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any member, officer or employee of the Authority or other person acting under th...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 Public servants and public officers</title><description>Public servants and public officers All members, officers and employees of the Authority shall be deemed to be — public servants for the purposes of the Penal Code [Cap. 224]; and...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19960209?ValidDate=19960209&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority shall consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act - 13 Power to borrow</title><description>Power to borrow The Authority may, from time to time for the purposes of this Act, raise loans from the Government or, with the consent of the Minister, from any other source.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19960209?ValidDate=19960209&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority shall open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account s...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19960209?ValidDate=19960209&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Investment</title><description>Investment The Authority may invest any of its funds available for investment in accordance with the provisions of the Trustees Act [Cap. 337] as to the investment of trust funds ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act - 17 Other financial provisions</title><description>Other financial provisions The financial provisions set out in the Second Schedule shall have effect with respect to the Authority.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20000801?ValidDate=20000801&amp;ProvIds=P1VI-</link><title>Inland Revenue Authority of Singapore Act - Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from , all movable property vested in the Government immediately before that date and use...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19960209?ValidDate=19960209&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act - 19 Transfer of employees</title><description>Transfer of employees As from , such categories of persons employed immediately before that date in the Inland Revenue Department as the Minister may determine shall be transferre...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20000801?ValidDate=20000801&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20000801?ValidDate=20000801&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act , no person who is transferred to the service of the Authority u...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before , to which the Government is a party and relating to the Inland Revenu...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on any disciplinary proceedings were pending against any employee of the Government transferred to the service of the...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, whilst he w...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20000801?ValidDate=20000801&amp;ProvIds=P1VII-</link><title>Inland Revenue Authority of Singapore Act - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=pr25-</link><title>Inland Revenue Authority of Singapore Act - 25 No proceedings against Authority as agent of Government</title><description>No proceedings against Authority as agent of Government No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for whic...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20000801?ValidDate=20000801&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act - 28 Authority’s symbol</title><description>Authority’s symbol The Authority shall have the exclusive right to the use of such symbol or representation as it may select or devise and thereafter display or exhibit in connect...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act - 29 Annual report</title><description>Annual report The Authority shall, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Authority during t...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order published in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Deputy Chairman and other members The members of the Authority under section 5(1)(b ) shall be appointed by t...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Financial provisions</title><description>Section 17 Financial provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Auctioneers’ Licences Act [Cap. 16]. Betting and Sweepstake Duties Act [Cap. 22]. Charities Act [Cap. 37]. Economic Expansion Incentives (Reli...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134] and the Economic Expansion Incentives (Relief from Income Tax) Act [Cap. ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Auctioneers’ Licences Act [Cap. 16]. Betting and Sweepstake Duties Act [Cap. 22]. Charities Act [Cap. 37]. Economic Expansion Incentives (Reli...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134] and the Economic Expansion Incentives (Relief from Income Tax) Act [Cap. ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19930315?ValidDate=19930315&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from , all movable property vested in the Government immediately before that date and use...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Deputy Chairman and other members The members of the Authority under section 5(1)(b ) shall be appointed by t...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19940128?ValidDate=19940128&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Financial provisions</title><description>Section 17 Financial provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19960209?ValidDate=19960209&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 Public servants and public officers</title><description>Public servants and public officers All members, officers and employees of the Authority shall be deemed to be — public servants for the purposes of the Penal Code [Cap. 224]; and...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20000801?ValidDate=20000801&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20020715?ValidDate=20020715&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — the Minister who shall be the Chairman; and not less than 4 nor more than 6 other members as the Minister may from time ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20040813?ValidDate=20040813&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Investment</title><description>Investment The Authority may invest any of its funds available for investment in accordance with the provisions of the Trustees Act [Cap. 337] as to the investment of trust funds ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20041215?ValidDate=20041215&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act - 13 Power to borrow</title><description>Power to borrow The Authority may, from time to time for the purposes of this Act, raise loans from the Government or, with the consent of the Minister, from any other source.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act , no person who is transferred to the service of the Authority u...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20101022?ValidDate=20101022&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — the Minister who shall be the Chairman; and not less than 4 nor more than 6 other members as the Minister may from time ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act - 11 Public servants and public officers</title><description>Public servants and public officers All members, officers and employees of the Authority shall be deemed to be — public servants for the purposes of the Penal Code [Cap. 224]; and...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act - 13 Power to borrow</title><description>Power to borrow The Authority may, from time to time for the purposes of this Act, raise loans from the Government or, with the consent of the Minister, from any other source.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act - 16 Investment</title><description>Investment The Authority may invest any of its funds available for investment in accordance with the provisions of the Trustees Act [Cap. 337] as to the investment of trust funds ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act , no person who is transferred to the service of the Authority u...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before , to which the Government is a party and relating to the Inland Revenu...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act - First Schedule Constitution and proceedings of Authority</title><description>Section 5(2) Constitution and proceedings of Authority Appointment of Deputy Chairman and other members The members of the Authority under section 5(1)(b ) shall be appointed by t...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act - Second Schedule Financial provisions</title><description>Section 17 Financial provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Auctioneers’ Licences Act [Cap. 16]. Betting and Sweepstake Duties Act [Cap. 22]. Charities Act [Cap. 37]. Economic Expansion Incentives (Reli...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act - Fourth Schedule Specified offices</title><description>Sections 26(2) and 30 Specified offices The Comptroller of Income Tax under the Income Tax Act [Cap. 134] and the Economic Expansion Incentives (Relief from Income Tax) Act [Cap. ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=19930315&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act . It is not part of this Act. Act 25 of 1992 Inland Revenue Auth...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=al-</link><title>Inland Revenue Authority of Singapore Act - Long Title</title><description>An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=P1I-</link><title>Inland Revenue Authority of Singapore Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act - 1 Short title</title><description>Short title This Act may be cited as the Inland Revenue Authority of Singapore Act .</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Authority means the Inland Revenue Authority of Singapore established under section 3 ; Chairman means the Chai...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=P1II-</link><title>Inland Revenue Authority of Singapore Act - Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore There is hereby established a body to be known as the Inland Revenue Authority of Singapore which shall be...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act - 7 Powers of Authority</title><description>Powers of Authority The Authority shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without prejudic...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=P1IV-</link><title>Inland Revenue Authority of Singapore Act - Part IV PROVISIONS RELATING TO STAFF</title><description>Part IV PROVISIONS RELATING TO STAFF</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act - 9 Appointment of chief executive officer and other employees</title><description>Appointment of chief executive officer and other employees The Authority shall, after consultation with the Public Service Commission, appoint a chief executive officer on such te...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr10-</link><title>Inland Revenue Authority of Singapore Act - 10 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any member, officer or employee of the Authority or other person acting under th...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority shall consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority shall open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account s...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act - 17 Other financial provisions</title><description>Other financial provisions The financial provisions set out in the Second Schedule shall have effect with respect to the Authority.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=P1VI-</link><title>Inland Revenue Authority of Singapore Act - Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act - 19 Transfer of employees</title><description>Transfer of employees As from , such categories of persons employed immediately before that date in the Inland Revenue Department as the Minister may determine shall be transferre...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before , to which the Government is a party and relating to the Inland Revenu...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on any disciplinary proceedings were pending against any employee of the Government transferred to the service of the...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, whilst he w...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=P1VII-</link><title>Inland Revenue Authority of Singapore Act - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr25-</link><title>Inland Revenue Authority of Singapore Act - 25 No proceedings against Authority as agent of Government</title><description>No proceedings against Authority as agent of Government No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for whic...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act - 28 Authority’s symbol</title><description>Authority’s symbol The Authority shall have the exclusive right to the use of such symbol or representation as it may select or devise and thereafter display or exhibit in connect...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act - 29 Annual report</title><description>Annual report The Authority shall, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Authority during t...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order published in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/20110401?ValidDate=20110401&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=P1I-</link><title>Inland Revenue Authority of Singapore Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act - 1 Short title</title><description>Short title This Act may be cited as the Inland Revenue Authority of Singapore Act .</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Authority means the Inland Revenue Authority of Singapore established under section 3 ; Chairman means the Chai...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=P1II-</link><title>Inland Revenue Authority of Singapore Act - Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore There is hereby established a body to be known as the Inland Revenue Authority of Singapore which shall be...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act - 7 Powers of Authority</title><description>Powers of Authority The Authority shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without prejudic...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=P1IV-</link><title>Inland Revenue Authority of Singapore Act - Part IV PROVISIONS RELATING TO STAFF</title><description>Part IV PROVISIONS RELATING TO STAFF</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act - 9 Appointment of chief executive officer and other employees</title><description>Appointment of chief executive officer and other employees The Authority shall, after consultation with the Public Service Commission, appoint a chief executive officer on such te...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority shall consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for ...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority shall open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account s...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act - 17 Other financial provisions</title><description>Other financial provisions The financial provisions set out in the Second Schedule shall have effect with respect to the Authority.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=P1VI-</link><title>Inland Revenue Authority of Singapore Act - Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from , all movable property vested in the Government immediately before that date and use...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act - 19 Transfer of employees</title><description>Transfer of employees As from , such categories of persons employed immediately before that date in the Inland Revenue Department as the Minister may determine shall be transferre...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on any disciplinary proceedings were pending against any employee of the Government transferred to the service of the...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, whilst he w...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=P1VII-</link><title>Inland Revenue Authority of Singapore Act - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act - 28 Authority’s symbol</title><description>Authority’s symbol The Authority shall have the exclusive right to the use of such symbol or representation as it may select or devise and thereafter display or exhibit in connect...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act - 29 Annual report</title><description>Annual report The Authority shall, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Authority during t...</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/IRASA1992/Published?DocDate=20121031&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order published in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Mon, 15 Mar 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=al-</link><title>Inland Revenue Authority of Singapore Act 1992 - Long Title</title><description>An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=aw-</link><title>Inland Revenue Authority of Singapore Act 1992 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1I-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act 1992 - 1 Short title and commencement</title><description>Short title and commencement This Act may be cited as the Inland Revenue Authority of Singapore Act 1992 and shall come into operation on such date as the Minister may, by notific...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act 1992 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — appointed day means the date of commencement of this Act; Authority means the Inland Revenue Authority of Singa...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1II-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act 1992 - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore There is hereby established a body to be known as the Inland Revenue Authority of Singapore which shall be...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act 1992 - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act 1992 - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — the Minister who shall be the Chairman; and not less than 4 nor more than 6 other members as the Minister may from time ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act 1992 - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act 1992 - 7 Powers of Authority</title><description>Powers of Authority The Authority shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without prejudic...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act 1992 - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1IV-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part IV PROVISIONS RELATING TO STAFF</title><description>Part IV PROVISIONS RELATING TO STAFF</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act 1992 - 9 Appointment of chief executive officer and other employees</title><description>Appointment of chief executive officer and other employees The Authority shall, after consultation with the Public Service Commission, appoint a chief executive officer on such te...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr10-</link><title>Inland Revenue Authority of Singapore Act 1992 - 10 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any member, officer or employee of the Authority or other person acting under th...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act 1992 - 11 Public servants</title><description>Public servants All members, officers and employees of the Authority shall be deemed to be public servants for the purposes of the Penal Code and shall be deemed to be public offi...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act 1992 - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority shall consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act 1992 - 13 Power to borrow</title><description>Power to borrow The Authority may, from time to time for the purposes of this Act, raise loans from the Government or, with the consent of the Minister, from any other source.</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act 1992 - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act 1992 - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority shall open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account s...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act 1992 - 16 Investment</title><description>Investment The Authority may invest any of its funds available for investment in accordance with the provisions of the Trustees Act (Cap. 337) as to the investment of trust funds ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act 1992 - 17 Other financial provisions</title><description>Other financial provisions The financial provisions set out in the Second Schedule shall have effect with respect to the Authority.</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1VI-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act 1992 - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from the appointed day, all movable property vested in the Government immediately before ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act 1992 - 19 Transfer of employees</title><description>Transfer of employees As from the appointed day, such categories of persons employed immediately before that day in the Inland Revenue Department as the Minister may determine sha...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act 1992 - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act 1992 - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act, no person who is transferred to the service of the Authority un...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act 1992 - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before the appointed day, to which the Government is a party and relating to ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act 1992 - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on the appointed day any disciplinary proceedings were pending against any employee of the Government transferred to ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act 1992 - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, whilst he w...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1VII-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr25-</link><title>Inland Revenue Authority of Singapore Act 1992 - 25 No proceedings against Authority as agent of Government</title><description>No proceedings against Authority as agent of Government No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for whic...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act 1992 - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act 1992 - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act 1992 - 28 Authority’s symbol</title><description>Authority’s symbol The Authority shall have the exclusive right to the use of such symbol or representation as it may select or devise and thereafter display or exhibit in connect...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act 1992 - 29 Annual report</title><description>Annual report The Authority shall, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Authority during t...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act 1992 - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order published in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act 1992 - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act 1992 - First Schedule Constitution and Proceedings of Authority</title><description>Section 5(2) Constitution and Proceedings of Authority Appointment of Deputy Chairman and other members The members of the Authority under section 5(1)(b ) shall be appointed by t...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act 1992 - Second Schedule Financial Provisions</title><description>Section 17 Financial Provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act 1992 - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Auctioneers’ Licences Act (Cap. 16). Betting and Sweepstake Duties Act (Cap. 22). Charities Act (Cap. 37). Economic Expansion Incentives (Reli...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act 1992 - Fourth Schedule Specified Offices</title><description>Sections 26(2) and 30 Specified Offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) and the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act 1992 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act 1992 . It is not part of this Act. Act 25 of 1992 Inland Revenue...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act 1992 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act 1992 . It is not part of this Act. Act 25 of 1992 Inland Revenue...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=al-</link><title>Inland Revenue Authority of Singapore Act 1992 - Long Title</title><description>An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=aw-</link><title>Inland Revenue Authority of Singapore Act 1992 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1I-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act 1992 - 1 Short title and commencement</title><description>Short title and commencement This Act may be cited as the Inland Revenue Authority of Singapore Act 1992 and shall come into operation on such date as the Minister may, by notific...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act 1992 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — appointed day means the date of commencement of this Act; Authority means the Inland Revenue Authority of Singa...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1II-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act 1992 - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore There is hereby established a body to be known as the Inland Revenue Authority of Singapore which shall be...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act 1992 - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act 1992 - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — the Minister who shall be the Chairman; and not less than 4 nor more than 6 other members as the Minister may from time ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act 1992 - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act 1992 - 7 Powers of Authority</title><description>Powers of Authority The Authority shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without prejudic...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act 1992 - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1IV-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part IV PROVISIONS RELATING TO STAFF</title><description>Part IV PROVISIONS RELATING TO STAFF</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act 1992 - 9 Appointment of chief executive officer and other employees</title><description>Appointment of chief executive officer and other employees The Authority shall, after consultation with the Public Service Commission, appoint a chief executive officer on such te...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr10-</link><title>Inland Revenue Authority of Singapore Act 1992 - 10 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any member, officer or employee of the Authority or other person acting under th...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act 1992 - 11 Public servants</title><description>Public servants All members, officers and employees of the Authority shall be deemed to be public servants for the purposes of the Penal Code and shall be deemed to be public offi...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act 1992 - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority shall consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act 1992 - 13 Power to borrow</title><description>Power to borrow The Authority may, from time to time for the purposes of this Act, raise loans from the Government or, with the consent of the Minister, from any other source.</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act 1992 - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act 1992 - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority shall open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account s...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act 1992 - 16 Investment</title><description>Investment The Authority may invest any of its funds available for investment in accordance with the provisions of the Trustees Act (Cap. 337) as to the investment of trust funds ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act 1992 - 17 Other financial provisions</title><description>Other financial provisions The financial provisions set out in the Second Schedule shall have effect with respect to the Authority.</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1VI-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act 1992 - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from the appointed day, all movable property vested in the Government immediately before ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act 1992 - 19 Transfer of employees</title><description>Transfer of employees As from the appointed day, such categories of persons employed immediately before that day in the Inland Revenue Department as the Minister may determine sha...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act 1992 - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act 1992 - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act, no person who is transferred to the service of the Authority un...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act 1992 - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before the appointed day, to which the Government is a party and relating to ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act 1992 - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on the appointed day any disciplinary proceedings were pending against any employee of the Government transferred to ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act 1992 - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, whilst he w...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=P1VII-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr25-</link><title>Inland Revenue Authority of Singapore Act 1992 - 25 No proceedings against Authority as agent of Government</title><description>No proceedings against Authority as agent of Government No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for whic...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act 1992 - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act 1992 - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act 1992 - 28 Authority’s symbol</title><description>Authority’s symbol The Authority shall have the exclusive right to the use of such symbol or representation as it may select or devise and thereafter display or exhibit in connect...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act 1992 - 29 Annual report</title><description>Annual report The Authority shall, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Authority during t...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act 1992 - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order published in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act 1992 - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act 1992 - First Schedule Constitution and Proceedings of Authority</title><description>Section 5(2) Constitution and Proceedings of Authority Appointment of Deputy Chairman and other members The members of the Authority under section 5(1)(b ) shall be appointed by t...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act 1992 - Second Schedule Financial Provisions</title><description>Section 17 Financial Provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act 1992 - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Auctioneers’ Licences Act (Cap. 16). Betting and Sweepstake Duties Act (Cap. 22). Charities Act (Cap. 37). Economic Expansion Incentives (Reli...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/IRASA1992/Historical/19920901?ValidDate=19920901&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act 1992 - Fourth Schedule Specified Offices</title><description>Sections 26(2) and 30 Specified Offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) and the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. ...</description><pubDate>Tue, 01 Sep 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=al-</link><title>Inland Revenue Authority of Singapore Act 1992 - Long Title</title><description>An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=aw-</link><title>Inland Revenue Authority of Singapore Act 1992 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1I-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act 1992 - 1 Short title and commencement</title><description>Short title and commencement This Act may be cited as the Inland Revenue Authority of Singapore Act 1992 and shall come into operation on such date as the Minister may, by notific...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act 1992 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — appointed day means the date of commencement of this Act; Authority means the Inland Revenue Authority of Singa...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1II-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act 1992 - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore There is hereby established a body to be known as the Inland Revenue Authority of Singapore which shall be...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act 1992 - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act 1992 - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — the Minister who shall be the Chairman; and not less than 4 nor more than 6 other members as the Minister may from time ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act 1992 - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act 1992 - 7 Powers of Authority</title><description>Powers of Authority The Authority shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without prejudic...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act 1992 - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1IV-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part IV PROVISIONS RELATING TO STAFF</title><description>Part IV PROVISIONS RELATING TO STAFF</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act 1992 - 9 Appointment of chief executive officer and other employees</title><description>Appointment of chief executive officer and other employees The Authority shall, after consultation with the Public Service Commission, appoint a chief executive officer on such te...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr10-</link><title>Inland Revenue Authority of Singapore Act 1992 - 10 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any member, officer or employee of the Authority or other person acting under th...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act 1992 - 11 Public servants</title><description>Public servants All members, officers and employees of the Authority shall be deemed to be public servants for the purposes of the Penal Code and shall be deemed to be public offi...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act 1992 - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority shall consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act 1992 - 13 Power to borrow</title><description>Power to borrow The Authority may, from time to time for the purposes of this Act, raise loans from the Government or, with the consent of the Minister, from any other source.</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act 1992 - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act 1992 - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority shall open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account s...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act 1992 - 16 Investment</title><description>Investment The Authority may invest any of its funds available for investment in accordance with the provisions of the Trustees Act (Cap. 337) as to the investment of trust funds ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act 1992 - 17 Other financial provisions</title><description>Other financial provisions The financial provisions set out in the Second Schedule shall have effect with respect to the Authority.</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1VI-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act 1992 - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from the appointed day, all movable property vested in the Government immediately before ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act 1992 - 19 Transfer of employees</title><description>Transfer of employees As from the appointed day, such categories of persons employed immediately before that day in the Inland Revenue Department as the Minister may determine sha...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act 1992 - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act 1992 - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act , no person who is transferred to the service of the Authority u...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act 1992 - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before the appointed day, to which the Government is a party and relating to ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act 1992 - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on the appointed day any disciplinary proceedings were pending against any employee of the Government transferred to ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act 1992 - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, whilst he w...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1VII-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr25-</link><title>Inland Revenue Authority of Singapore Act 1992 - 25 No proceedings against Authority as agent of Government</title><description>No proceedings against Authority as agent of Government No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for whic...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act 1992 - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act 1992 - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act 1992 - 28 Authority’s symbol</title><description>Authority’s symbol The Authority shall have the exclusive right to the use of such symbol or representation as it may select or devise and thereafter display or exhibit in connect...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act 1992 - 29 Annual report</title><description>Annual report The Authority shall, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Authority during t...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act 1992 - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order published in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act 1992 - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act 1992 - First Schedule Constitution and Proceedings of Authority</title><description>Section 5(2) Constitution and Proceedings of Authority Appointment of Deputy Chairman and other members The members of the Authority under section 5(1)(b ) shall be appointed by t...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act 1992 - Second Schedule Financial Provisions</title><description>Section 17 Financial Provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act 1992 - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Auctioneers’ Licences Act (Cap. 16) . Betting and Sweepstake Duties Act (Cap. 22) . Charities Act (Cap. 37) . Economic Expansion Incentives (R...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act 1992 - Fourth Schedule Specified Offices</title><description>Sections 26(2) and 30 Specified Offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) and the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act 1992 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act 1992 . It is not part of this Act. Act 25 of 1992 Inland Revenue...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=xv-</link><title>Inland Revenue Authority of Singapore Act 1992 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Inland Revenue Authority of Singapore Act 1992 . It is not part of this Act. Act 25 of 1992 Inland Revenue...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=al-</link><title>Inland Revenue Authority of Singapore Act 1992 - Long Title</title><description>An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=aw-</link><title>Inland Revenue Authority of Singapore Act 1992 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1I-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr1-</link><title>Inland Revenue Authority of Singapore Act 1992 - 1 Short title and commencement</title><description>Short title and commencement This Act may be cited as the Inland Revenue Authority of Singapore Act 1992 and shall come into operation on such date as the Minister may, by notific...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr2-</link><title>Inland Revenue Authority of Singapore Act 1992 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — appointed day means the date of commencement of this Act; Authority means the Inland Revenue Authority of Singa...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1II-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</title><description>Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr3-</link><title>Inland Revenue Authority of Singapore Act 1992 - 3 Establishment and incorporation of Inland Revenue Authority of Singapore</title><description>Establishment and incorporation of Inland Revenue Authority of Singapore There is hereby established a body to be known as the Inland Revenue Authority of Singapore which shall be...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr4-</link><title>Inland Revenue Authority of Singapore Act 1992 - 4 Common seal</title><description>Common seal All deeds and other documents requiring the seal of the Authority shall be sealed with the common seal of the Authority and such instruments to which the common seal i...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr5-</link><title>Inland Revenue Authority of Singapore Act 1992 - 5 Constitution of Authority</title><description>Constitution of Authority The Authority shall consist of — the Minister who shall be the Chairman; and not less than 4 nor more than 6 other members as the Minister may from time ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1III-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part III FUNCTIONS AND POWERS OF AUTHORITY</title><description>Part III FUNCTIONS AND POWERS OF AUTHORITY</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr6-</link><title>Inland Revenue Authority of Singapore Act 1992 - 6 Functions of Authority</title><description>Functions of Authority The functions of the Authority are — to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr7-</link><title>Inland Revenue Authority of Singapore Act 1992 - 7 Powers of Authority</title><description>Powers of Authority The Authority shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions. Without prejudic...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr8-</link><title>Inland Revenue Authority of Singapore Act 1992 - 8 Appointment of committees and delegation of powers</title><description>Appointment of committees and delegation of powers The Authority may appoint from among its own members or other persons who are not members of the Authority such number of commit...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1IV-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part IV PROVISIONS RELATING TO STAFF</title><description>Part IV PROVISIONS RELATING TO STAFF</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr9-</link><title>Inland Revenue Authority of Singapore Act 1992 - 9 Appointment of chief executive officer and other employees</title><description>Appointment of chief executive officer and other employees The Authority shall, after consultation with the Public Service Commission, appoint a chief executive officer on such te...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr10-</link><title>Inland Revenue Authority of Singapore Act 1992 - 10 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any member, officer or employee of the Authority or other person acting under th...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr11-</link><title>Inland Revenue Authority of Singapore Act 1992 - 11 Public servants</title><description>Public servants All members, officers and employees of the Authority shall be deemed to be public servants for the purposes of the Penal Code and shall be deemed to be public offi...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1V-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part V FINANCIAL PROVISIONS</title><description>Part V FINANCIAL PROVISIONS</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr12-</link><title>Inland Revenue Authority of Singapore Act 1992 - 12 Funds of Authority</title><description>Funds of Authority The funds of the Authority shall consist of — all moneys received by the Authority for services rendered by the Authority to the Government as its agent or for ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr13-</link><title>Inland Revenue Authority of Singapore Act 1992 - 13 Power to borrow</title><description>Power to borrow The Authority may, from time to time for the purposes of this Act, raise loans from the Government or, with the consent of the Minister, from any other source.</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr14-</link><title>Inland Revenue Authority of Singapore Act 1992 - 14 Grants</title><description>Grants For the purpose of enabling the Authority to carry out its functions under this Act, the Minister may from time to time make grants-in-aid to the Authority of such sums of ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr15-</link><title>Inland Revenue Authority of Singapore Act 1992 - 15 Bank accounts and application of revenue</title><description>Bank accounts and application of revenue The Authority shall open and maintain an account or accounts with such bank or banks as the Authority thinks fit; and every such account s...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr16-</link><title>Inland Revenue Authority of Singapore Act 1992 - 16 Investment</title><description>Investment The Authority may invest any of its funds available for investment in accordance with the provisions of the Trustees Act (Cap. 337) as to the investment of trust funds ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr17-</link><title>Inland Revenue Authority of Singapore Act 1992 - 17 Other financial provisions</title><description>Other financial provisions The financial provisions set out in the Second Schedule shall have effect with respect to the Authority.</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1VI-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</title><description>Part VI TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr18-</link><title>Inland Revenue Authority of Singapore Act 1992 - 18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department</title><description>Transfer to Authority of property, assets and liabilities of Inland Revenue Department As from the appointed day, all movable property vested in the Government immediately before ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr19-</link><title>Inland Revenue Authority of Singapore Act 1992 - 19 Transfer of employees</title><description>Transfer of employees As from the appointed day, such categories of persons employed immediately before that day in the Inland Revenue Department as the Minister may determine sha...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr20-</link><title>Inland Revenue Authority of Singapore Act 1992 - 20 Pension rights, etc., of Government employees to be preserved</title><description>Pension rights, etc., of Government employees to be preserved The terms and conditions to be drawn up by the Authority shall take into account the salaries and terms and condition...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr21-</link><title>Inland Revenue Authority of Singapore Act 1992 - 21 No benefits in respect of abolition or reorganisation of office</title><description>No benefits in respect of abolition or reorganisation of office Notwithstanding the provisions of the Pensions Act , no person who is transferred to the service of the Authority u...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr22-</link><title>Inland Revenue Authority of Singapore Act 1992 - 22 Existing contracts</title><description>Existing contracts All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before the appointed day, to which the Government is a party and relating to ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr23-</link><title>Inland Revenue Authority of Singapore Act 1992 - 23 Continuation and completion of disciplinary proceedings</title><description>Continuation and completion of disciplinary proceedings Where on the appointed day any disciplinary proceedings were pending against any employee of the Government transferred to ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr24-</link><title>Inland Revenue Authority of Singapore Act 1992 - 24 Misconduct or neglect of duty by employee before transfer</title><description>Misconduct or neglect of duty by employee before transfer The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, whilst he w...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=P1VII-</link><title>Inland Revenue Authority of Singapore Act 1992 - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr25-</link><title>Inland Revenue Authority of Singapore Act 1992 - 25 No proceedings against Authority as agent of Government</title><description>No proceedings against Authority as agent of Government No action or legal proceedings shall be brought against the Authority in respect of any matter relating to any tax for whic...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr26-</link><title>Inland Revenue Authority of Singapore Act 1992 - 26 Proceedings conducted by officers of Authority</title><description>Proceedings conducted by officers of Authority Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Third Sc...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr27-</link><title>Inland Revenue Authority of Singapore Act 1992 - 27 Preservation of secrecy</title><description>Preservation of secrecy Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provi...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr28-</link><title>Inland Revenue Authority of Singapore Act 1992 - 28 Authority’s symbol</title><description>Authority’s symbol The Authority shall have the exclusive right to the use of such symbol or representation as it may select or devise and thereafter display or exhibit in connect...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr29-</link><title>Inland Revenue Authority of Singapore Act 1992 - 29 Annual report</title><description>Annual report The Authority shall, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Authority during t...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr30-</link><title>Inland Revenue Authority of Singapore Act 1992 - 30 Power of Minister to amend Third and Fourth Schedules</title><description>Power of Minister to amend Third and Fourth Schedules The Minister may, by order published in the Gazette , amend the Third or Fourth Schedule.</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=pr31-</link><title>Inland Revenue Authority of Singapore Act 1992 - 31 Regulations</title><description>Regulations The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act. Without prejudice to the generality of...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=Sc1-</link><title>Inland Revenue Authority of Singapore Act 1992 - First Schedule Constitution and Proceedings of Authority</title><description>Section 5(2) Constitution and Proceedings of Authority Appointment of Deputy Chairman and other members The members of the Authority under section 5(1)(b ) shall be appointed by t...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=Sc2-</link><title>Inland Revenue Authority of Singapore Act 1992 - Second Schedule Financial Provisions</title><description>Section 17 Financial Provisions The financial year of the Authority shall begin on 1st April of each year and end on 31st March of the succeeding year, except that the first finan...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=Sc3-</link><title>Inland Revenue Authority of Singapore Act 1992 - Third Schedule Specified Acts</title><description>Sections 26(1) and 30 Specified Acts Auctioneers’ Licences Act (Cap. 16) . Betting and Sweepstake Duties Act (Cap. 22) . Charities Act (Cap. 37) . Economic Expansion Incentives (R...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/25-1992/Published?DocDate=19920821&amp;ProvIds=Sc4-</link><title>Inland Revenue Authority of Singapore Act 1992 - Fourth Schedule Specified Offices</title><description>Sections 26(2) and 30 Specified Offices The Comptroller of Income Tax under the Income Tax Act (Cap. 134) and the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. ...</description><pubDate>Fri, 21 Aug 1992 00:00:00 +0800</pubDate></item></channel></rss>