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Schedules

Schedule 1

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FIRST SCHEDULE

Paragraph 3

DELEGATIONS TO POLITICAL OFFICE HOLDERS

First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

1. Accountants Act 2004

(1)

Section 4(1)

Approval

of

appointments to Public

Accountants

Oversight

Committee

Any Second Minister for

Finance

Nil

(2)

Section 11(7)

Appeal

relating

to

application

to

be

registered

as

public

accountant

Any Second Minister for

Finance

Nil

(3)

Section 15(6)

Appeal

relating

to

cancellation

of

Any Second Minister for

Finance

Nil

S 133/2024

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Second column

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Fourth column

Provision

Description*

Delegate

Condition

registration

of

public

accountant

(4)

Section

20(1)

and (3)

Appeal

relating

to

application for approval

as

accounting

corporation, etc.

Any Second Minister for

Finance

Nil

(5)

Section 31(7)

Appeal

relating

to

revocation

of

approval

of

accounting

corporation, etc.

Any Second Minister for

Finance

Nil

(6)

Section

48(3)

and (4)

Appeal relating to certain

orders

of

Public

Accountants

Oversight

Committee

Any Second Minister for

Finance

Nil

(7)

First Schedule,

paragraph 1

Approval of appointment

of Chairperson of Public

Accountants

Oversight

Committee

Any Second Minister for

Finance

Nil

(8)

First Schedule,

paragraph 2

Approval of appointment

of

temporary

Chairperson

of

Public

Accountants

Oversight

Committee

Any Second Minister for

Finance

Nil

(9)

First Schedule,

paragraph 3

Approval of revocation

of

appointment

of

member

of

Public

Accountants

Oversight

Committee

Any Second Minister for

Finance

Nil

(10)

First Schedule,

paragraph 5

Approval of appointment

to

fill

vacancy

in

membership

of

Public

Accountants

Oversight

Committee

Any Second Minister for

Finance

Nil

2. Accounting and Corporate Regulatory Authority Act 2004

(1)

Section 5(1) and (3) Appointments

of

members of Accounting

and

Corporate

Regulatory Authority

Any Second Minister for

Finance

Nil

(2)

Section 33(1), (3)

and (4)

Appeal relating to certain

decisions

of

Chief

Executive of Accounting

and

Corporate

Regulatory Authority

Any Second Minister for

Finance

Nil

(3)

Section 35C(5)

Appeal relating to refusal

to approve entity to use

Any Second Minister for

Finance

Nil

S 133/2024

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Provision

Description*

Delegate

Condition

certain

description

in

name

(4)

Section

35I(1),

(2)

(b), (3), (4), (5)

and (6)

Appeals

relating

to

certain

decisions

of

Accounting

and

Corporate

Regulatory

Authority

Any Second Minister for

Finance

Nil

(5)

First Schedule,

paragraph 1

Determination of period

and terms and conditions

of office of Chairperson

and other members of

Accounting

and

Corporate

Regulatory

Authority

Any Second Minister for

Finance

Nil

(6)

First Schedule,

paragraph 3

Appointment

of

temporary

Chairperson

of

Accounting

and

Corporate

Regulatory

Authority

Any Second Minister for

Finance

Nil

(7)

First Schedule,

paragraph 4

Revocation

of

appointment

of

Chairperson,

Deputy

Chairperson or member

of

Accounting

and

Corporate

Regulatory

Authority

Any Second Minister for

Finance

Nil

(8)

First Schedule,

paragraph 5

Acceptance

of

resignation

of

member

of

Accounting

and

Corporate

Regulatory

Authority

Any Second Minister for

Finance

Nil

(9)

First Schedule,

paragraph 8

Appointment

to

fill

vacancy in membership

of

Accounting

and

Corporate

Regulatory

Authority

Any Second Minister for

Finance

Nil

(10)

First Schedule,

paragraph 10

Determination

of

salaries,

fees

and

allowances

payable

to

members of Accounting

and

Corporate

Regulatory Authority

Any Second Minister for

Finance

Nil

3. Accounting Standards Act 2007

(1)

Section 3

Directions to Accounting

and

Corporate

Regulatory Authority

Any Second Minister for

Finance

Nil

S 133/2024

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Provision

Description*

Delegate

Condition

(2)

Section 4(1), (5)(a),

(6)

, (7) and (9)

Appointment

of

Accounting

Standards

Committee, etc.

Any Second Minister for

Finance

Nil

3A. Asian Development Bank Act 1966

(1)

Section 4

Subscription to shares of

Asian

Development

Bank, etc.

Any Second Minister for

Finance

Nil

(2)

Section 6

Raising of loans

Any Second Minister for

Finance

Nil

(3)

Section 7

Creation

and

issue

of

non-interest-bearing and

non-negotiable notes, etc.

Any Second Minister for

Finance

Nil

3B. Asian Infrastructure Investment Bank Act 2015

(1)

Section 4

Subscription to shares of

Asian

Infrastructure

Investment Bank, etc.

Any Second Minister for

Finance

Nil

3C. Bretton Woods Agreements Act 1966

(1)

Section 4(2)

Approval of increase in

subscription

to

International

Monetary

Fund

Any Second Minister for

Finance

Nil

(2)

Section 6A(2)(c)

Publication of statement

Any Second Minister for

Finance

Nil

(3)

Section 7(4)

Creation

and

issue

of

non-interest-bearing and

non-negotiable notes, etc.

Any Second Minister for

Finance

Nil

(4)

Section 9

Raising of loans

Any Second Minister for

Finance

Nil

4. Business Names Registration Act 2014

(1)

Section 8(7)

Appeal relating to refusal

to register, etc.

Any Second Minister for

Finance

Nil

(2)

Section 12(4)

Appeal

relating

to

cancellation

of

registration

Any Second Minister for

Finance

Nil

(3)

Section 16(5)

Appeal

relating

to

reservation of business

name

Any Second Minister for

Finance

Nil

(4)

Section 17(9)

Appeal

relating

to

direction

to

change

business name, etc.

Any Second Minister for

Finance

Nil

5. Casino Control Act 2006

S 133/2024

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Provision

Description*

Delegate

Condition

(1)

Section 151A(4)

Access

to

records

or

documents

(a)

Any

Second

Minister

for

Finance

(b)

Any Minister of

State, MOF

Nil

6. Companies Act 1967

(1)

Section 20(3)

Appeal relating to refusal

to register constitution of

proposed company

Any Second Minister for

Finance

Nil

(2)

Section 27(2), (5)

and (12C)

Appeal

relating

to

direction

to

change

company’s name, etc.

Any Second Minister for

Finance

Nil

(3)

Section 28(3) and

(3D)

Appeal

relating

to

direction

to

change

company’s name, etc.

Any Second Minister for

Finance

Nil

(4)

Section 29(8A)

Appeal

relating

to

approval

to

omit

“Limited” or “Berhad”,

etc.

Any Second Minister for

Finance

Nil

(5)

[Deleted by

S 394/2025 wef

06/06/2025]

(6)

[Deleted by

S 394/2025 wef

06/06/2025]

(7)

[Deleted by

S 394/2025 wef

06/06/2025]

(8)

Section 155B(8)

Appeal

relating

to

debarment order, etc.

Any Second Minister for

Finance

Nil

(9)

Section 235

Consent to investigation

of

affairs

of

related

corporation

Any Second Minister for

Finance

Nil

(10)

Section 359(9)

Appeal relating to refusal

to

register

foreign

corporate entity, etc.

Any Second Minister for

Finance

Nil

(11)

Section 360(3)

Appeal relating to refusal

to

register

foreign

corporate entity

Any Second Minister for

Finance

Nil

(12)

Section 369(2)

Appeal relating to refusal

to

register

foreign

company

Any Second Minister for

Finance

Nil

S 133/2024

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Provision

Description*

Delegate

Condition

(13)

Section 377(13)

Appeal

relating

to

striking

off

name

of

foreign company

Any Second Minister for

Finance

Nil

(14)

Section 378(5), (9)

and (16)

Annulment of direction

to

change

foreign

company’s name; appeal

relating

to

change

of

foreign

company’s

name;

and

appeal

relating to reservation of

name

for

foreign

company

Any Second Minister for

Finance

Nil

6A. Development Fund Act 1959

(1)

The

Schedule,

paragraph 7(1)

Determination of terms

and conditions of capital

injection

to

statutory

corporation

Any Second Minister for

Finance

Nil

7. Financial Procedure Act 1966

(1)

Section 7A(2)

Determination

and

variation of terms and

conditions

of

capital

injection

to

statutory

corporation

Any Second Minister for

Finance

Nil

(2)

Section 19

Write-off of losses, etc.,

and

abandonment

of

claim

(a)

Any

Second

Minister

for

Finance

(b)

Any Minister of

State, MOF

Nil

8. Gambling Duties Act 2022

(1)

Section 10(4), (5)

and (8)

Appeal

relating

to

liability notice

(a)

Any

Second

Minister

for

Finance

(b)

Any Minister of

State, MOF

Nil

(2)

Section 20(7)

Appeal

relating

to

declaration of person to

be

agent

of

taxable

person

(a)

Any

Second

Minister

for

Finance

(b)

Any Minister of

State, MOF

Nil

9. Goods and Services Tax Act 1993

(1)

Section 6(4)

Access

to

record

or

document

(a)

Any

Second

Minister

for

Finance

Nil

S 133/2024

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Provision

Description*

Delegate

Condition

(b)

Any Minister of

State, MOF

(2)

Section 50(1), (2),

(3)

, (4) and (9)

Appointments to Goods

and Services Tax Board

of Review, etc.

Any Second Minister for

Finance

Nil

9A. Government Contracts Act 1966

(1)

Section 2(1) and (2) Authorisation of public

officer to sign contracts

made in Singapore on

behalf

of

Government

and

publication

of

authorisation in Gazette

Any Second Minister for

Finance

Nil

(2)

Section 3

Authorisation of person

to make contracts outside

Singapore on behalf of

Government

Any Second Minister for

Finance

Nil

10. Government Procurement Act 1997

(1)

Section 5(1) and (2) Certification

that

procurement

is

not

a

procurement subject to

that Act, etc.

Any Second Minister for

Finance

Nil

(2)

Section

8(2),

(7)

,

(8)

and (9)

Appointment

of

Commissioner

of

Government

Procurement

Adjudication

Tribunal,

etc.

Any Second Minister for

Finance

Nil

(3)

Section 9(1) and (2) Appointment of Registrar

of

Government

Procurement

Adjudication

Tribunal,

etc.

Any Second Minister for

Finance

Nil

(4)

Section 16(8)

Certification

that

suspension

is

against

public interest

Any Second Minister for

Finance

Nil

(5)

Section 22(5)

Certification that

it is

against

public

interest

for challenge proceeding

to take place in public

Any Second Minister for

Finance

Nil

11. Income Tax Act 1947

(1)

Section 6(5) and (6) Access

to

records

or

documents, etc.

(a)

Any

Second

Minister

for

Finance

Nil

S 133/2024

First column

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Provision

Description*

Delegate

Condition

(b)

Any Minister of

State, MOF

(2)

Section 78(1), (2),

(3)

, (4), (5) and (15)

Appointments to Board

of Review, etc.

Any Second Minister for

Finance

Nil

12. Inland Revenue Authority of Singapore Act 1992

(1)

Section 5(1)

Appointment of members

of

Inland

Revenue

Authority of Singapore

Any Second Minister for

Finance

Nil

(2)

First

Schedule,

paragraphs 1, 2, 3,

4, 5, 8 and 10

Appointments to Inland

Revenue

Authority

of

Singapore, etc.

Any Second Minister for

Finance

Nil

12A. International Development Association Act 2002

(1)

Section 5(1)

Creation

and

issue

of

non-interest-bearing and

non-negotiable notes, etc.

Any Second Minister for

Finance

Nil

(2)

Section 6(1)

Raising of loans

Any Second Minister for

Finance

Nil

12B. International Finance Corporation Act 1968

(1)

Section 5

Raising of loans

Any Second Minister for

Finance

Nil

13. Limited Liability Partnerships Act 2005

(1)

Section 20(6)

Appeal relating to refusal

to register

Any Second Minister for

Finance

Nil

(2)

Section 21(2)

Appeal relating to refusal

to register

Any Second Minister for

Finance

Nil

(3)

Section 23(5)

Appeal

relating

to

reservation of name

Any Second Minister for

Finance

Nil

(4)

Section 24(9)

Appeal

relating

to

direction

to

change

name, etc.

Any Second Minister for

Finance

Nil

14. Limited Partnerships Act 2008

(1)

Section 12(7)

Appeal relating to refusal

to register

Any Second Minister for

Finance

Nil

(2)

Section 13(2)

Appeal relating to refusal

to register

Any Second Minister for

Finance

Nil

(3)

Section 14(4)

Appeal

relating

to

cancellation

of

registration

Any Second Minister for

Finance

Nil

(4)

Section 17(5)

Appeal

relating

to

reservation of name

Any Second Minister for

Finance

Nil

S 133/2024

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Provision

Description*

Delegate

Condition

(5)

Section 17A(9)

Appeal

relating

to

direction to change name

Any Second Minister for

Finance

Nil

(6)

Section 20

Appeal relating to refusal

to register, etc.

Any Second Minister for

Finance

Nil

14A. Loans (International Banks) Act 1958

(1)

Section

3(2),

(3)

and (4)

Approval

of

other

purposes

for

which

certain sums borrowed

by Government may be

applied; signing of, and

authorisation of person to

sign, agreement on behalf

of

Government;

and

presentation of copy of

agreement to Parliament

Any Second Minister for

Finance

Nil

(2)

Section 4(2)

Signing

of,

and

authorisation of person

to sign, bond, etc., on

behalf of Government

Any Second Minister for

Finance

Nil

(3)

Section 5(1)

Approval of borrowing

by statutory authority

Any Second Minister for

Finance

Nil

(4)

Section 6

Approval

of

other

purposes for which sums

borrowed

by

statutory

authority may be applied

Any Second Minister for

Finance

Nil

(5)

Section 7(2) and (3) Signing

of,

and

authorisation of person

to

sign,

guarantee

or

undertaking

and

indorsement on behalf of

Government;

and

presentation of statement

to Parliament

Any Second Minister for

Finance

Nil

(6)

Section 8

Consent to exercise of

power

to

borrow

by

statutory authority

Any Second Minister for

Finance

Nil

(7)

Section

10(1)

and (2)

Direction on repayment

by

statutory

authority;

and

presentation

of

statement to Parliament

Any Second Minister for

Finance

Nil

(8)

Section 12(3)

Agreement on creation of

liens

Any Second Minister for

Finance

Nil

15. Property Tax Act 1960

S 133/2024

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Fourth column

Provision

Description*

Delegate

Condition

(1)

Section 23(1), (3),

(4)

,

(5)

,

(6)

(d)

and (7)

Appointments

to

Valuation

Review

Board, etc.

Any Second Minister for

Finance

Nil

(2)

Section 24

Determination

of

salaries,

fees

and

allowances to Valuation

Review Board members

Any Second Minister for

Finance

Nil

16. Singapore Totalisator Board Act 1987

(1)

Section

2

(definition

of

“totalisator

investment”)

Approval of other form

of payments received for

investment on totalisator

Any Second Minister for

Finance

Nil

(2)

Section 4(1)(d)

Approval of function of

Singapore

Totalisator

Board to establish and

maintain

places

and

facilities for recreation,

etc.

Any Second Minister for

Finance

Nil

(3)

Section 4(2)

General

directions

to

Singapore

Totalisator

Board

Any Second Minister for

Finance

Nil

(4)

Section 4(3)

Power

to

require

information

from

Singapore

Totalisator

Board

Any Second Minister for

Finance

Nil

(5)

Section 5(1)(b)

Approval

of

other

purposes

for

which

Singapore

Totalisator

Board

may

exercise

power to subscribe for

or

acquire

securities,

etc.,

or

form

or

participate

in

the

formation of company,

etc.

Any Second Minister for

Finance

Nil

(6)

Section 6

Direction under section 5

of

Public

Sector

(Governance) Act 2018

Any Second Minister for

Finance

Nil

(7)

Section 7(1)

Appointment of members

of Singapore Totalisator

Board

Any Second Minister for

Finance

Nil

(8)

Section 9(2)(b)

Approval of appointment

of totalisator agency

Any Second Minister for

Finance

Nil

(9)

Section 12

Direction to issue shares,

etc.

Any Second Minister for

Finance

Nil

S 133/2024

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Second column

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Fourth column

Provision

Description*

Delegate

Condition

(10)

Section 13(1)

Approval to raise loans;

and approval of creation

and issue of any other

instrument

Any Second Minister for

Finance

Nil

(11)

Section 16

Approval

of

apportionment

of

deduction

from

investment

Any Second Minister for

Finance

Nil

(12)

Section 25(2)

Determination

whether

property, etc., is held on

trust

for

Singapore

Totalisator

Board

and

issue of certificate under

hand of Minister

Any Second Minister for

Finance

Nil

(13)

The

Schedule,

paragraphs 1 to 6,

9 and 11

Appointments

to

Singapore

Totalisator

Board, etc.

Any Second Minister for

Finance

Nil

17. Variable Capital Companies Act 2018

(1)

Section 18(3)

Appeal relating to refusal

to register constitution

Any Second Minister for

Finance

Nil

(2)

Section

21(4),

section 21(6) (read

with section 27(5)

of the Companies

Act

1967)

and

section 21(8) (read

with

sections

27(12C)

and 28(3) and (3D)

of the Companies

Act 1967)

Appeal

relating

to

direction

to

change

name, etc.

Any Second Minister for

Finance

Nil

(3)

Section 53(7)

Appeal

relating

to

direction

to

remove

director, etc.

Any Second Minister for

Finance

Nil

(4)

Section 135(9)

Appeal relating to refusal

to

register

foreign

corporate entity, etc.

Any Second Minister for

Finance

Nil

(5)

Section 136(3)

Appeal relating to refusal

to

register

foreign

corporate entity

Any Second Minister for

Finance

Nil

*Note: The descriptions in the second column are for ease of reference only.

[S 394/2025 wef 06/06/2025]

S 133/2024

Report

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