Singapore legislation

Section 3

of Inland Revenue Authority of Singapore Act 1992

Section 3

Establishment and incorporation of Inland Revenue Authority of Singapore

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.

Read in full context — Inland Revenue Authority of Singapore Act 1992 →