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11 (Repealed)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 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
28 Authority’s symbol
29 Electronic service system
30 Power of Minister to amend Third and Fourth Schedules
31 Regulations
FIRST SCHEDULE Constitution and proceedings of Authority
SECOND SCHEDULE
THIRD SCHEDULE Specified acts
FOURTH SCHEDULE Specified offices
Legislative History
Abbreviations
Comparative Table