Singapore legislation
Clause 69
Clause 69
Amendments to Inland Revenue Authority of Singapore Act
The Inland Revenue Authority of Singapore Act (Cap. 138A, 2012 Ed.) is amended —
by inserting, immediately after section 7, the following section:“Directions by Minister7A. The Minister may give to the Authority any direction under section 5 of the Public Sector (Governance) Act 2018.”;
by deleting the words “, except the power of delegation conferred by this section” in section 8(2);
by repealing section 9 and substituting the following section:“Chief executive officer, officers and employees, etc.9.—
There must be a chief executive officer of the Authority, whose appointment, removal, discipline and promotion must be in accordance with the Public Sector (Governance) Act 2018.(2) The Authority may, subject to the Public Sector (Governance) Act 2018, appoint an individual to act temporarily as the chief executive officer during any period, or during all periods, when the chief executive officer —
is absent from duty or Singapore; or
is, for any reason, unable to perform the duties of the office.(3) The Authority may, subject to the Public Sector (Governance) Act 2018, appoint and employ, on such terms and conditions as it may determine, such other officers, employees, consultants and agents as may be necessary for the effective performance of its functions.”;
by repealing section 17 and substituting the following section:“Financial year
17. The financial year of the Authority begins on 1 April of each year and ends on 31 March of the succeeding year.”;
by deleting the words “any court or under” in section 27(1) and substituting the words “any court or where required or allowed by”;
by inserting, immediately after the words “Subject to the provisions of this Act” in paragraph 14 of the First Schedule, the words “and the Public Sector (Governance) Act 2018”;
by deleting the words “or by any contravention of paragraph 10 by any member” in paragraph 15 of the First Schedule; and
by repealing sections 8(3), 11 and 29, paragraph 10 of the First Schedule, and the Second Schedule.