SEVENTH SCHEDULE
Paragraph 2(1) and First Schedule
Finance
Departments
1.Accountant‑General’s Department
2.Accounting and Corporate Regulatory Authority
3.Accounting Standards Committee
[S 140/2023 wef 01/04/2023]
4.Inland Revenue Authority of Singapore
5.Ministry of Finance
6.[Deleted by S 140/2023 wef 01/04/2023]
7.Singapore Customs
8.Singapore Totalisator Board
9.VITAL
Subjects
1.Governance of Public Sector
(1)Budget and Expenditure (Policy, Administration and Estimates)
(2)Government Procurement Policy
(a)Government Contracts Act (Cap. 118)
(b)Government Procurement Act (Cap. 120)
(3)Privatisation and Divestment Matters
(a)Post Office Savings Bank of Singapore (Transfer of Undertakings and Dissolution) Act (Cap. 237)
(4)Public Sector Headcount Management
2.Government Financial Management and Accountability
(1)Audit Act (Cap. 17)
(2)Constitution of the Republic of Singapore (functions conferred on the Minister responsible for finance)
(3)Government Accounting
(4)Government Financial and Administrative Procedures
(a)Financial Procedure Act (Cap. 109)
(b)Minister for Finance (Incorporation) Act (Cap. 183)
(5)Government Financial Assets (Government Investments and Loans)
(a)Developmental Investment Fund Act (Cap. 79)
(6)Government Financial Liabilities
(a)Development Fund Act (Cap. 80)
(b)[Deleted by S 225/2024 wef 03/08/2021]
(c)[Deleted by S 225/2024 wef 03/08/2021]
(d)[Deleted by S 225/2024 wef 31/01/2022]
(e)Government Securities (Debt Market and Investment) Act 1992
[S 225/2024 wef 31/01/2022]
(f)Loans (International Banks) Act (Cap. 164)
(g)[Deleted by S 225/2024 wef 31/01/2022]
(h)Pension Fund Act (Cap. 224A)
(i)[Deleted by S 225/2024 wef 31/01/2022]
(j)Significant Infrastructure Government Loan Act 2021
[S 225/2024 wef 03/08/2021]
(7)Protection of Reserves
3.Government Public Schemes
(1)Goods and Services Tax Voucher Fund Act (Cap. 117C)
(2)Pioneer Generation and Merdeka Generation Funds Act 2014 (Act 43 of 2014)
4.International Financial Institutions
(1)Asian Development Bank Act (Cap. 15)
(2)Asian Infrastructure Investment Bank Act (Cap. 15A)
(3)Bretton Woods Agreements Act (Cap. 27)
(4)International Development Association Act (Cap. 144A)
(5)International Finance Corporation Act (Cap. 144)
5.International Financial Policies
6.Registering Companies and Businesses, Limited Liability Partnerships, Limited Partnerships and Variable Capital Companies
(1)Business Names Registration Act 2014 (Act 29 of 2014)
(2)Companies Act (Cap. 50) (but not matters relating to the Official Receiver and the administration of insolvent companies)
(3)Limited Liability Partnerships Act (Cap. 163A)
(4)Limited Partnerships Act (Cap. 163B)
(5)Variable Capital Companies Act 2018 (Act 44 of 2018) (but not international obligations, prevention of money laundering, terrorism financing and other offences)
7.Regulating Accountancy Sector
(1)Accountants Act (Cap. 2)
(2)Accounting and Corporate Regulatory Authority Act (Cap. 2A)
(3)Development of Accountancy Services Sector
(a)[Deleted by S 140/2023 wef 01/04/2023]
(4)Prescription of Accounting Standards for Companies, Charities, Cooperative Societies and Societies
(a)Accounting Standards Act (Cap. 2B)
8.Totalisators and Totalisator Agencies
(1)Singapore Totalisator Board Act (Cap. 305A)
9.Regulating Valuers of Immovable Property through Appraisers Act (Cap. 16)
10.Revenue from Gaming
(1)[Deleted by S 225/2024 wef 29/07/2022]
(2)Casino Control Act (Cap. 33A) (casino tax only)
(3)[Deleted by S 225/2024 wef 01/08/2022]
(4)Gambling Duties Act 2022
[S 143/2022 wef 01/03/2022]
11.Taxation and Revenue (Policy, Administration and Estimates)
(1)[Deleted by S 323/2021 wef 15/05/2021]
(2)COVID‑19 (Temporary Measures) Act 2020 (Act 14 of 2020) (Part 6 only)
(3)Customs Act (Cap. 70)
(4)[Deleted by S 323/2021 wef 15/05/2021]
(5)Estate Duty Act (Cap. 96)
(6)Fees Act (Cap. 106)
(7)Free Trade Zones Act (Cap. 114)
(8)Goods and Services Tax Act (Cap. 117A)
(9)Income Tax Act (Cap. 134)
(10)Inland Revenue Authority of Singapore Act (Cap. 138A)
(11)Payroll Tax Act (Cap. 223)
(12)Property Tax Act (Cap. 254)
(13)Stamp Duties Act (Cap. 312)
(14)Statutory Boards (Taxable Services) Act (Cap. 318)
(15)Statutory Corporations (Contributions to Consolidated Fund) Act (Cap. 319A)
12.Others
(1)[Deleted by S 323/2021 wef 15/05/2021]
(2)States of Malaya Customs Duties Collection Act (Cap. 316)