Inland Revenue Authority of Singapore Act 1992 - Singapore Statutes Online

Inland Revenue Authority of
Singapore Act 1992

2020 REVISED EDITION

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

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

[1 September 1992]

PART 1

PRELIMINARY

Short title

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

Interpretation

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

“authorised investigating officer” means an officer or employee authorised under section 9(4) to investigate offences under Part 5A;

[Act 11 of 2024 wef 01/11/2024]

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

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

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

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

“electronic service” means the system established under section 29;

[Act 11 of 2024 wef 01/11/2024]

“member” means a member of the Authority;

[Act 11 of 2024 wef 01/11/2024]

“Scheduled public scheme” means a scheme, introduced by the Government or a statutory body pursuant to which any money, credit, rebate or other grant is to be given, and that is specified in the Second Schedule;

[Act 11 of 2024 wef 01/11/2024]

“specially authorised officer” means an authorised investigating officer further authorised under section 9(5) to exercise the powers mentioned in that provision.

[Act 11 of 2024 wef 01/11/2024]