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← Inland Revenue Authority of Singapore Act 1992

Inland Revenue Authority of Singapore Act 1992 s 6

s 6 Functions of Authority

6.—(1) The functions of the Authority are —(a) to act as agent of the Government and provide service in administering, assessing, collecting and enforcing payment of income tax, property tax, estate duty, stamp duties, gambling duties and such other taxes as agreed between the Government and the Authority;[Act 1 of 2022 wef 29/07/2022] (b) to advise the Government on matters relating to taxation and to liaise with the appropriate Ministries and statutory bodies on such matters; (c) to represent Singapore internationally in respect of matters relating to taxation; (d) to provide service in respect of the granting of licences or permits by the Comptroller of Property Tax or the Commissioner of Estate Duties under any written law; (e) to provide service and advice to the Government and statutory bodies in respect of matters relating to the valuation of immovable properties; [Act 11 of 2024 wef 01/11/2024] (ea) to administer a Scheduled public scheme for and on behalf of the Government or a statutory body; and[Act 11 of 2024 wef 01/11/2024] (f) to perform such other functions as are conferred on the Authority by any other written law. (2) In addition to the functions imposed by this section, the Authority may undertake such other functions as the Minister may assign to the Authority and in so doing —(a) the Authority is deemed to be fulfilling the purposes of this Act; and (b) the provisions of this Act apply to the Authority in respect of such functions.

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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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