Schedule 2

Appointment

of

Registrar

of

Business

Names,

etc.

MOF Permanent Secretary

Nil

17(1)

(excluding

paragraph (d)) and (2)

Consent to certain

business names

MOF Permanent Secretary

Nil

2. Casino Control Act 2006

Remission of tax

Permanent

Secretary

Deputy

Secretary

Officer, MOF

Policy

Officer,

MOF

Nil

3. Companies Act 1967

Appointment

of

Registrar

of

Companies, etc.

MOF Permanent Secretary

Nil

27(1)

(excluding

paragraph

and

(1A)

Consent to certain

names for company

MOF Permanent Secretary

Nil

Consent

to

alter

provision

of

company’s

constitution

Registrar of Companies

Nil

Opposition

to

application

for

permission to act as

director, etc.

MOF Deputy Secretary

Nil

Opposition

to

application

for

permission

to

be

director, etc.

MOF Deputy Secretary

Nil

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First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

Opposition

to

application

for

permission to act as

director, etc.

MOF Deputy Secretary

Nil

Appointment

of

inspectors

for

declared company

MOF Permanent Secretary

Nil

232(1)

and (2)

Appointment

of

inspectors

for

company; direction

on

manner

of

investigators’

report;

and

requirement

of

evidence

and

security in relation

to

application

to

appoint inspectors

MOF Permanent Secretary

Nil

243(1)

and (3)

Appointment

of

inspectors

to

investigate

ownership

of

corporations, etc.

MOF Permanent Secretary

Nil

378(1)

(excluding

paragraph (d)) and (2)

Consent

to

use

certain

names

for

foreign company

MOF Permanent Secretary

Nil

4. Customs Act 1960

4(1),

(2)

and (4)

Appointment

of

Director-General of

Customs, etc.

MOF Permanent Secretary

Nil

Exemption

of

persons,

etc.,

in

particular cases

MOF Permanent Secretary

Nil

5. Development Fund Act 1959

Authorisation of

issue of sum from

Development Fund

Permanent

Secretary

Deputy

Secretary

Fiscal

Policy Directorate,

MOF

Deputy

Director,

Fiscal

Nil

S 133/2024

First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

Policy Directorate,

MOF

Transfer

of

sums

between subheads

MOF Permanent Secretary

in

relation

to

section

4

of

that Act read

with

paragraph 7 of

the

Schedule

to

that

Act;

and

for

capital

injections not

exceeding

$10 million

Transfer

of

sums

between subheads

Any accounting officer

The delegation does not

extend to a transfer of

funds for the purpose of

supplementing

or

creating a subhead that

relates

to

loans

or

capital grants or to any

expenditure

not

previously approved by

any

person

or

committee

authorised

by

the

Minister

for

Finance

to

consider

and approve proposals

involving

expenditure

chargeable

to

the

Development Estimates

5A. Estate Duty Act 1929

Appointment

of

Commissioner

of

Estate Duties, etc.

MOF Permanent Secretary

Nil

6. Financial Procedure Act 1966

Bank accounts

Accountant-General

Nil

Bank accounts

Principal

Accountant,

Ministry of Education

Only in respect of the

School Fund

Investment of public

moneys

Permanent

Secretary

General

Nil

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First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

Investment of public

moneys in stocks,

etc.

Any Permanent Secretary to

the Ministry of Defence

Only in relation to the

investment of moneys

in

local

companies

registered

under

the

Companies

Act

1967

and authorised by the

President

Capital injection to

statutory

corporation

MOF Permanent Secretary

Nil

and (5)

Deposit accounts

Accountant-General

Nil

Advance accounts

Any Accounting Officer (as

defined by regulation 2 of

the

Financial

Regulations

(Rg

1)

made

under

the

Financial

Procedure

Act 1966)

An Accounting Officer

may exercise the power

only in relation to the

Ministry or Organ of

State

for

which

the

Accounting Officer is

responsible

of

issue of sums from

Consolidated Fund

Permanent

Secretary

Deputy

Secretary

Fiscal

Policy Directorate,

MOF

Deputy

Director,

Fiscal

Policy Directorate,

MOF

Nil

Guarantees

MOF Permanent Secretary

Only in respect of any

agreement

by

the

Government

guaranteeing

the

repayment of moneys

borrowed or raised by

the

Land

Transport

Authority of Singapore

under section 14(2) of

the

Land

Transport

Authority of Singapore

Act 1995

Authorisation

of

addition

or

alteration

to

list

referred

to

in

Secretary

Secretary

Nil

S 133/2024

First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

section 17(2) of that

Act

Policy Directorate,

MOF

Deputy

Director,

Fiscal

Policy Directorate,

MOF

Authorisation

of

addition

or

alteration

to

list

referred

to

in

section

17(2)

of

that Act

Any accounting officer

authorisation

of addition or

alteration to

the list

referred to in

section 17(2)

of that Act

must not result

in an increase

in the total

number of

political

appointments

whose salaries

and other

emoluments

are to be met

from the

allocations of

funds under

the head of

expenditure;

and

authorisation

of addition or

alteration

to

the

list

referred to in

section

17(2)

of

that

Act

must

not

result

in

an

increase in the

total

expenditure

under the head

of expenditure

Transfer

of

sums

between subheads

Permanent

Secretary

Nil

S 133/2024

First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

Deputy

Secretary

Director

accounting

officer

7. Gambling Duties Act 2022

Commissioner of

Gambling Duties,

etc.

MOF Permanent Secretary

Nil

Revocation of

appointment of

Commissioner of

Gambling Duties,

etc.

MOF Permanent Secretary

Nil

7A. Goods and Services Tax Act 1993

Appointment

of

Comptroller

of

Goods and Services

Tax, etc.

MOF Permanent Secretary

Nil

Appointment

of

temporary

Chairperson

of

Goods and Services

Tax

Board

of

Review

MOF Permanent Secretary

Nil

Appointment

of

secretaries to, and

officers of, Goods

and

Services

Tax

Board of Review

Secretary

Deputy

Secretary

Nil

the giving of relief,

remission or refund

in

respect

of

any

class of persons)

Giving

of

relief

from, or remission

or refund of, tax,

etc.

Secretary

Secretary

Officer, MOF

Policy

Officer,

MOF

Nil

S 133/2024

First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

the giving of relief,

remission or refund

in

respect

of

any

class of persons)

Giving

of

relief

from, or remission

or refund of, tax,

etc.

Goods and

Services Tax

Comptroller of

Goods and

Services Tax

Assistant

Comptroller

of

Goods

and

Services Tax

Any

condition,

exception

or

qualification that may

be

specified

by

the

Minister for Finance

8. Government Proceedings Act 1956

Certification

that

suffering

is

attributable

to

service

Any Permanent Secretary to

the Ministry of Defence

Only in relation to the

armed forces

Certification

that

suffering

is

attributable

to

service

Any Permanent Secretary to

the

Ministry

of

Home

Affairs

Only in relation to the

police force

9. Income Tax Act 1947

Appointment

of

Comptroller

of

Income Tax, etc.

MOF Permanent Secretary

Nil

Appointment

of

Senior Investigation

Officer, Income Tax

and authorisation of

officers to exercise

powers

of

Comptroller

of

Income Tax

MOF Permanent Secretary

Nil

Remission

of

penalty payable by

Supplementary

Retirement Scheme

member

of

Income Tax

Deputy

Comptroller

of

Income Tax

Assistant

Comptroller

of

Income Tax

Nil

Appointment

of

temporary

Chairperson

of

Board of Review

MOF Permanent Secretary

Nil

S 133/2024

First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

Appointment

of

secretaries to, and

officers

and

employees

of,

Board of Review

Permanent

Secretary

Deputy

Secretary

Nil

Remission,

reduction or refund

of tax

Permanent

Secretary

Deputy

Secretary

Officer, MOF

Policy

Officer,

MOF

Nil

Remission,

reduction or refund

of tax

of

Income Tax

Deputy

Comptroller

of

Income Tax

Assistant

Comptroller

of

Income Tax

in

respect of tax

that is or will

be payable or

that is paid by

an individual;

specified

in

the

letter

dated

26

February

2024

by

the

Minister

for

Finance to the

Comptroller of

Income

Tax;

and

new

or

different

condition

specified

by

the

Minister

for Finance

10. Land Transport Authority of Singapore Act 1995

Approval

of

borrowing, etc., by

Land

Transport

Authority

of

Singapore

MOF Permanent Secretary

Nil

11. Limited Liability Partnerships Act 2005

S 133/2024

First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

Appointment

of

Registrar

of

Limited

Liability

Partnerships, etc.

MOF Permanent Secretary

Nil

(excluding

paragraph (d)) and (2)

Consent to certain

limited

liability

partnership names

MOF Permanent Secretary

Nil

Opposition

to

application

for

permission to act as

manager

MOF Deputy Secretary

Nil

Opposition

to

application

for

permission to act as

manager

MOF Deputy Secretary

Nil

12. Limited Partnerships Act 2008

Appointment

of

Registrar

of

Limited

Partnerships, etc.

MOF Permanent Secretary

Nil

17A(1)

(excluding

paragraph (d)) and (2)

Consent to certain

limited

partnership

names

MOF Permanent Secretary

Nil

13. Property Tax Act 1960

Sanction

of

area

fixed

by

Comptroller

MOF Permanent Secretary

Nil

Appointment

of

Comptroller

of

Property Tax, Chief

Assessor, etc.

MOF Permanent Secretary

Nil

Exemption

of

premises

from

payment of tax

Permanent

Secretary

Officer, MOF

Nil

Order of payment

by

public

authorities, etc., of

sum in lieu of tax

MOF Permanent Secretary

Nil

Appointment

of

temporary

Chairperson

of

Valuation

Review

Board

MOF Permanent Secretary

Nil

S 133/2024

First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

Appointment

of

secretaries, officers

and

employees

of

Valuation

Review

Board

Permanent

Secretary

Deputy

Secretary

Nil

Remission of tax

Permanent

Secretary

Deputy

Secretary

Officer, MOF

Policy

Officer,

MOF

Nil

Remission of tax

of

Property Tax

Deputy

Comptroller

of

Property Tax

Assistant

Comptroller

of

Property Tax

specified

in

the

letter

dated

26

February

2024

by

the

Minister

for

Finance to the

Comptroller of

Property Tax;

and

new

or

different

condition

specified

by

the

Minister

for Finance

14. Stamp Duties Act 1929

Appointment

of

Commissioner

of

Stamp Duties, etc.

MOF Permanent Secretary

Nil

the making of rules

under section 74(3))

Reduction

or

remission of duties

Secretary

Secretary

Officer, MOF

Policy

Officer,

MOF

Nil

S 133/2024

First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

the making of rules

under section 74(3))

Reduction

or

remission of duties

Stamp Duties

Deputy

Commissioner

of

Stamp Duties

specified in

the letter dated

26 February

2024 by the

Minister for

Finance to the

Commissioner

of Stamp

Duties; and

new

or

different

condition

specified

by

the

Minister

for Finance

15. Variable Capital Companies Act 2018

Appointment

of

Registrar

of

Variable

Capital

Companies, etc.

MOF Permanent Secretary

Nil

21(1)

(excluding

paragraph (d)) and (2)

Consent to certain

variable

capital

company names

MOF Permanent Secretary

Nil

Opposition

to

application

for

permission to act as

director, etc.

MOF Deputy Secretary

Nil

section 155(10) of the

Companies Act 1967)

Opposition

to

application

for

permission

to

be

director, etc.

MOF Deputy Secretary

Nil

Opposition

to

application

for

permission to act as

director, etc.

MOF Deputy Secretary

Nil

Opposition

to

application

for

permission to act as

director, etc.

MOF Deputy Secretary

Nil

Appointment

of

inspectors

for

declared

variable

capital company

MOF Permanent Secretary

Nil

S 133/2024

First column

Second column

Third column

Fourth column

Provision

Description*

Delegate

Condition

113(1),

(4)

and (5)

Appointment

of

inspectors

for

variable

capital

company; direction

on

manner

of

inspectors’

report;

and requirement of

evidence

and

security in relation

to

application

to

appoint inspectors

MOF Permanent Secretary

Nil

Appointment

of

inspectors

to

investigate

ownership

of

variable

capital

companies

and

determination

of

whether

there

is

good reason for not

divulging

contents

of

inspectors’

reports

MOF Permanent Secretary

Nil

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

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

S 133/2024