Singapore legislation

Section 4

of Inland Revenue Authority of Singapore Act 1992

Section 4

Common seal

(1)

All deeds and other documents requiring the seal of the Authority must be —

(a)

sealed with the common seal of the Authority; and

(b)

signed by any 2 members generally or specially authorised by the Authority for the purpose or by one member and the chief executive officer.

(2)

All courts, judges and persons acting judicially are to take judicial notice of the common seal of the Authority affixed to any document and presume that it was duly affixed.