Singapore legislation
Regulation 4
of Inland Revenue Authority of Singapore (Electronic Service System) Regulations 2024
Regulation 4
Electronic service agents
Subregulation 1
An account holder may authorise an electronic service agent to serve on the Authority any document or information by means of the IRAS Tax Portal, if that document or information is permitted or required by or under any relevant tax legislation to be served on the Authority by such means.
Subregulation 2
The account holder may at any time cancel such authorisation.
Subregulation 3
An authorisation, or the cancellation of an authorisation, under paragraph (1) or (2) must be made in the manner specified by the Authority.
Subregulation 4
The Authority must permit access to the IRAS Tax Portal by an electronic service agent who is duly authorised under this regulation to serve the document or information on the Authority, if the electronic service agent performs a valid authentication of his or her identity by the use of Singpass, for the purpose of such service.
Subregulation 5
Despite paragraph (1), an account holder who is an individual may not authorise an electronic service agent to serve on the Authority any document or information by means of the IRAS Tax Portal for the purpose of the Property Tax Act 1960.