Singapore legislation

Section 6

of Inland Revenue Authority of Singapore Act 1992

Section 6

Functions of Authority

(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, betting and sweepstake duties, private lotteries duty and such other taxes as agreed between the Government and the Authority;

(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; and

(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.

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