Inland Revenue Authority of Singapore Act 1992(No. 25 of 1992)
Table of Contents
Long Title
Enacting Formula
Part I PRELIMINARY
1 Short title and commencement
2 Interpretation
Part II ESTABLISHMENT, INCORPORATION AND CONSTITUTION OF AUTHORITY
3 Establishment and incorporation of Inland Revenue Authority of Singapore
4 Common seal
5 Constitution of Authority
Part III FUNCTIONS AND POWERS OF AUTHORITY
6 Functions of Authority
7 Powers of Authority
8 Appointment of committees and delegation of powers
Part IV PROVISIONS RELATING TO STAFF
9 Appointment of chief executive officer and other employees
10 Protection from personal liability
11 Public servants
Part V FINANCIAL PROVISIONS
12 Funds of Authority
13 Power to borrow
14 Grants
15 Bank accounts and application of revenue
16 Investment
17 Other financial provisions
Part VI 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 VII 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 Annual report
30 Power of Minister to amend Third and Fourth Schedules
31 Regulations