Inland Revenue Authority of Singapore Act 1992

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1 Short title and commencement

3 Establishment and incorporation of Inland Revenue Authority of Singapore

5 Constitution of Authority

6 Functions of Authority

7 Powers of Authority

8 Appointment of committees and delegation of powers

9 Appointment of chief executive officer and other employees

10 Protection from personal liability

12 Funds of Authority

15 Bank accounts and application of revenue

17 Other financial provisions

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

25 No proceedings against Authority as agent of Government

26 Proceedings conducted by officers of Authority

27 Preservation of secrecy

28 Authority’s symbol

30 Power of Minister to amend Third and Fourth Schedules

REPUBLIC OF SINGAPORE

GOVERNMENT GAZETTE

ACTS SUPPLEMENT

Published by Authority

NO. 25]

Friday, August 21

[1992

The following Act was passed by Parliament on 31st July 1992 and assented to by the President on 13th August 1992:—

Inland Revenue Authority Of Singapore Act 1992

(No. 25 of 1992)

I assent.

WEE KIM WEE

President.

13th August 1992.

Date of Commencement: 1st September 1992

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

Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:

PART I

PRELIMINARY

Short title and commencement

1. 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 notification in the Gazette, appoint.

Interpretation

2. 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 Singapore established under section 3;

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

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

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

“member” means a member of the Authority.

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