Inland Revenue Authority of Singapore (Amendment) Bill

Bill No. 26/2004

Read the first time on 15th June 2004.

An Act to amend the Inland Revenue Authority of Singapore Act (Chapter 138A of the 1993 Revised Edition).

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

Short title and commencement

1. This Act may be cited as the Inland Revenue Authority of Singapore (Amendment) Act 2004 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.

Amendment of section 5

2. Section 5 of the Inland Revenue Authority of Singapore Act is amended by deleting subsection (1) and substituting the following subsection:

“(1) The Authority shall consist of —

(a)	a Chairman; and
(b)	not less than 5 and not more than 10 other members as the Minister may, from time to time, determine.”.

Amendment of First Schedule

3. The First Schedule to the Inland Revenue Authority of Singapore Act is amended —

(a)

by deleting paragraph 1 and substituting the following paragraph:

“Appointment of Chairman, Deputy Chairman and other members

1.—(1) The members of the Authority shall be appointed by the Minister from among persons who have had experience in public administration or financial, tax or commercial matters.

(2) The Minister may appoint one of the members to be the Chairman and another of the members to be the Deputy Chairman.

(3) The Deputy Chairman appointed under sub-paragraph (2) may, subject to such directions as may be given by the Minister, exercise all or any of the powers exercisable by the Chairman under this Act.

(4) The Minister may appoint the chief executive officer to be a member of the Authority.”;

(b)

by deleting paragraph 4 and substituting the following paragraph:

“Revocation of appointment

4. The Minister may, at any time, revoke the appointment of the Chairman, Deputy Chairman or any member; and in exercising his power under this paragraph, the Minister shall not be required to assign any reason for such revocation.”;

(c)

by deleting paragraph 11 and substituting the following paragraph:

“Salaries, etc., payable to members of Authority

11. There shall be paid to the members out of the funds of the Authority such salaries, fees and allowances as the Minister may, from time to time, determine.”; and

(d)

by deleting the words “3 members” in paragraph 12(2) and substituting the words “5 members”.

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