Inland Revenue Authority of Singapore Act 1992
Table of Contents
Long Title
Part 1 PRELIMINARY
1 Short title
2 Interpretation
Part 2 ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY
3 Establishment and incorporation of Inland Revenue Authority of Singapore
4 Common seal
5 Constitution of Authority
Part 3 FUNCTIONS AND POWERS OF AUTHORITY
6 Functions of Authority
7 Powers of Authority
7A Directions by Minister
8 Appointment of committees and delegation of powers
Part 4 PROVISIONS RELATING TO STAFF
9 Chief executive officer, officers and employees, etc.
10 Protection from personal liability
11 (Repealed)
Part 5 FINANCIAL PROVISIONS
12 Funds of Authority
13 Power to borrow
13A Issue of shares, etc.
14 Grants
15 Bank accounts and application of revenue
16 Power of investment
17 Financial year
Part 5A SCHEDULED PUBLIC SCHEMES
Division 1 — Recovery of wrongly given grants
17A Application of this Division
17B Recovery of wrongly given grants
17C Notices for payment of claim amounts
17D Interest for failure to pay claim amount
17E Remission or refund of claim amount and interest
Division 2 — Offences
17F Penalty for giving false or misleading information for obtaining grant, etc., under Scheduled public schemes
Division 3 — Powers of enforcement
17G Authority may require documents and information
17H Power to obtain information
17I Arrest of persons
17J No unnecessary restraint
17K Arresting officer to be armed
17L Search of place entered by person sought to be arrested
17M Arrested person may be examined orally
17N Disposal of item given or seized
Part 6 TRANSFER OF ASSETS, LIABILITIES AND EMPLOYEES
18 Transfer to Authority of property, assets and liabilities of Inland Revenue Department
19 Transfer of employees
20 Pension rights, etc., of Government employees to be preserved
21 No benefits in respect of abolition or reorganisation of office
22 Existing contracts
23 Continuation and completion of disciplinary proceedings
24 Misconduct or neglect of duty by employee before transfer
Part 7 GENERAL
25 No proceedings against Authority as agent of Government
26 Proceedings conducted by officers of Authority
27 Preservation of secrecy
27A Protection of informers
28 Authority’s symbol
28A Composition of offences
28B Service of documents, etc.
29 Electronic service
30 Power of Minister to amend Second, Third and Fourth Schedules
31 Regulations
Legislative History
Abbreviations
Comparative Table