Singapore legislation

Section 31

of Inland Revenue Authority of Singapore Act 1992

Section 31

Regulations

(1)

The Authority may, with the approval of the Minister, make regulations for carrying out the purposes and provisions of this Act.

(2)

Without limiting subsection (1), the Authority may, with the approval of the Minister, make regulations for or with respect to all or any of the following matters:

(a)

the manner of appointment, conduct and discipline and the terms and conditions of service of the officers and employees of the Authority;

(b)

the payment of gratuities and other benefits to officers and employees of the Authority;

(c)

the fees to be charged in respect of anything done under or by virtue of this Act.