Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Establishment and incorporation of Inland Revenue Authority of Singapore
3. A body called the Inland Revenue Authority of Singapore is established, which is a body corporate with perpetual succession and a common seal and is by that name capable of —(a) suing and being sued; (b) acquiring, owning, holding and developing or disposing of property, both movable and immovable; and (c) doing and suffering any other acts or things that bodies corporate may lawfully do and suffer.
Common seal
4.—(1) All deeds and other documents requiring the seal of the Authority must be —(a) sealed with the common seal of the Authority; and (b) signed by any 2 members generally or specially authorised by the Authority for the purpose or by one member and the chief executive officer. (2) All courts, judges and persons acting judicially are to take judicial notice of the common seal of the Authority affixed to any document and presume that it was duly affixed.
Constitution of Authority
5.—(1) The Authority consists of —(a) a Chairperson; and (b) not less than 5 and not more than 10 other members as the Minister may determine. (2) The First Schedule has effect with respect to the Authority, its members and proceedings.
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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
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