About Us - IRAS
About Us - IRAS
About Us - IRAS
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OUR COMMITMENT<br />
FAIRNESS Treat everyone in the same circumstances equally<br />
INTEGRITY Do what is right without fear or favour in all circumstances<br />
PROFESSIONALISM Have the competence and take pride in doing our work in the most<br />
efficient and effective way<br />
TEAMWORK Help one another and work together with mutual trust<br />
and respect<br />
RESPONSIVENESS Anticipate and promptly meet changing needs<br />
Our<br />
Core Values<br />
INNOVATION Continuously seek new ways to do our work better<br />
• To be cost-effective in tax administration taking into<br />
account compliance costs of taxpayers<br />
• To enhance customer service and compliance<br />
• To enhance operational efficiency<br />
• To enhance staff competence and satisfaction<br />
Our<br />
Corporate Goals<br />
We are committed to providing excellent service and to<br />
continually improving in the way we excel in meeting our<br />
customers' needs and expectations.<br />
Our<br />
Quality Policy
Our Commitment<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 09<br />
Dear Taxpayer<br />
We are committed to providing excellent service.<br />
You can expect courtesy, competence, clarity and convenience from us.<br />
COURTESY We will be attentive and polite when we serve you.<br />
COMPETENCE We will ensure that you are served by well-trained officers and our tax<br />
assessments are accurate.<br />
CLARITY We will provide clear and complete information to help you fulfil your<br />
tax obligations.<br />
Our<br />
Service Pledge<br />
CONVENIENCE We will continuously seek improvements to make it simple<br />
for you to meet your tax obligations.<br />
Our Public<br />
Responsibility<br />
Statement<br />
Inculcate a strong sense of public responsibility among staff<br />
Recognise and support volunteerism<br />
Appreciate the beauty of a greener environment<br />
Serve the community and the nation<br />
To fulfil the statement, we will promote:<br />
• Volunteerism by the community for the community<br />
• Active citizenry and a spirit of volunteerism amongst staff
ACCOLADES<br />
EMPLOYER OF CHOICE<br />
Healthy Workplace<br />
Singapore H.E.A.L.T.H. Award 2004 -<br />
Platinum Award<br />
Best Workplace Health Practices Award<br />
People-Oriented<br />
2004 Family Friendly Employer Award<br />
MHA Award for NSmen’s Employers (Award Category)<br />
SAF Award for Employers 2004 (Certificate of Commendation)<br />
55 officers received National Day awards including 1 PPA (Bronze),<br />
1 Commendation and 1 Efficiency Award
Accolades<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 11<br />
INNOVATION<br />
Power Suggestion Award<br />
(joint award with EDB)<br />
MOF Productivity Day Award<br />
• 1 BEST IQT/WIT (Outstanding) Award<br />
• 2 BEST IQT/WIT (Commendation) Award<br />
SERVICE EXCELLENCE<br />
ACE Award for Pro-Enterprise Agencies<br />
3 officers received the PS21 Star Service Award<br />
5 officers received the MOF Star Service Award
CHAIRMAN’S STATEMENT<br />
“<br />
While predictability in tax<br />
treatment is important to<br />
businesses, it is also important that<br />
tax rules keep up with the<br />
changing business environment.<br />
<strong>IRAS</strong> is positioning itself to be more<br />
flexible and responsive.<br />
The changes will enable <strong>IRAS</strong> to<br />
serve taxpayers better while<br />
keeping costs down.<br />
“
Chairman’s Statement<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 13<br />
After three consecutive years of weak growth, the Singapore economy rebounded with growth of 8.4% in 2004. More than 66,000 jobs were<br />
created. But this was quickly followed by a significant easing of the economy in the first quarter of 2005. Key sectors such as manufacturing have<br />
slowed down following robust growth through 2004.<br />
Amid this volatility, global competition for investments continues to intensify. India and China offer investors lower factor costs and new market<br />
opportunities. Increasingly, countries are pursuing liberal, free trade policies, opening up their domestic economies to foreign investments, and<br />
offering concessions to large foreign investors. Tax is often an integral part of their overall economic strategy to attract investments. Some countries<br />
like Ireland have undertaken radical reform to enhance the overall tax environment. Others like Slovakia and Poland have dramatically reduced their<br />
corporate tax rates. Yet others in our immediate region now rely on an ever-expanding slew of tax incentives to draw investors.<br />
All these reinforce the need for Singapore to continually innovate and restructure economically in order to stay ahead. Our own tax system has<br />
gone through major changes in the last few years. The structure of our tax system today is vastly different from what it was just five years ago.<br />
Our corporate income tax rates have come down significantly to 20 percent, while the top marginal personal income tax rates will be reduced to<br />
20 percent by the Year of Assessment 2007. We have done away with the imputation system, while introducing group relief and loss carry-back.<br />
We have also exempted most types of foreign income so that individuals and businesses can more easily repatriate their profits back to Singapore<br />
when they expand overseas. All these reforms have made us a more attractive place to investors.<br />
But we cannot stand still. The world is constantly changing: businesses are outsourcing and offshoring more aggressively, companies are restructuring<br />
themselves for greater efficiency or to take advantage of new technologies. Globalisation will increase cross-border transactions to historically<br />
unprecedented levels. Not only will the volume of transactions increase, but the complexity and variety of these transactions will also grow. Our<br />
tax system and our administration must keep pace with these developments. Just as Singapore’s network of Free Trade Agreements will expand<br />
to facilitate cross-border trade and investments, we will strive to enlarge and improve upon our already extensive network of over fifty Avoidance<br />
of Double Taxation Agreements. This will further reduce double taxation as an impediment to cross-border transactions. We have recently concluded<br />
negotiations for Avoidance of Double Taxation agreements with several important economic partners, such as India, and we are currently in<br />
negotiation talks with more than ten other countries, including China.<br />
Government authorities and agencies have to adapt to the new operating environment. In the past year, <strong>IRAS</strong> has introduced further service<br />
initiatives aimed at giving taxpayers greater convenience. <strong>IRAS</strong> will be putting in place an advance rulings system to give taxpayers greater certainty<br />
and clarity in tax treatment as they move into new ventures. These are developments that businesses value as they navigate through an uncertain<br />
economic environment.<br />
While predictability in tax treatment is important to businesses, it is also important that tax rules keep up with the changing business environment.<br />
<strong>IRAS</strong> is positioning itself to be more flexible and responsive. The changes will enable <strong>IRAS</strong> to serve taxpayers better while keeping costs down.<br />
The <strong>IRAS</strong> Act was amended in September 2004 so that the Minister for Finance no longer needs to be the Chairman of <strong>IRAS</strong>. The <strong>IRAS</strong> Board has<br />
also been expanded to allow the appointment of more members, especially from the private sector. When <strong>IRAS</strong> was first set up as a statutory board<br />
to act as the government’s tax collection agent in 1992, there were concerns that the new corporate structure might undermine the objectivity<br />
and professionalism of the tax collector. It was therefore legislated that the Minister for Finance would be the Chairman of <strong>IRAS</strong>. <strong>IRAS</strong> has operated<br />
for more than a decade with success and distinction. The changes to the <strong>IRAS</strong> Act are timely testimonies of the trust and confidence it has diligently<br />
earned from the public through all these years.<br />
On behalf of the Board and staff of <strong>IRAS</strong>, I thank our previous Chairman, Prime Minister Lee Hsien Loong, for his guidance, direction and stewardship<br />
of <strong>IRAS</strong> the past three years. I also thank Mr Chee Keng Soon and Mr Thai Chee Ken for their many contributions to <strong>IRAS</strong>. They retired from the<br />
<strong>IRAS</strong> Board in September 2004, when four new members, Mr Moses Lee, Mr Noel Hon, Mr Law Song Keng and Mr Lim Hua Min, joined the Board.<br />
Organisations are nothing without the dedication, capability and high-spiritedness of their people. On behalf of the Board, I express my deepest<br />
appreciation to the management and staff of <strong>IRAS</strong> for their commitment and excellent performance in the past year. I particularly wish to record<br />
the sterling leadership of the Commissioner of Inland Revenue, Mr Koh Cher Siang, who has firmly put <strong>IRAS</strong> on the way to become the leading<br />
tax administration in the world.<br />
LIM SIONG GUAN<br />
Chairman
MEMBERS OF THE BOARD<br />
MR LIM SIONG GUAN,<br />
CHAIRMAN<br />
Mr Lim has been on the Board<br />
since September 1998. He was<br />
appointed the Chairman of<br />
<strong>IRAS</strong> Board on 1 September<br />
2004. Mr Lim is the Permanent<br />
Secretary of Ministry of Finance<br />
and Chairman of Accounting<br />
and Corporate Regulatory<br />
Authority, MND Holdings and<br />
Value Innovation Tank Pte Ltd.<br />
Mr Lim also serves on the<br />
boards of various other<br />
organisations.<br />
MR KOH CHER SIANG, CEO<br />
Mr Koh is the Commissioner<br />
of Inland Revenue. He joined<br />
the <strong>IRAS</strong> Board in April 1997.<br />
MR LIM YONG WAH<br />
Mr Lim has been on the Board<br />
since September 1998. He is<br />
the Chairman of Inter-Roller<br />
Engineering Limited. Besides <strong>IRAS</strong>,<br />
Mr Lim sits on the boards of other<br />
public and private organisations.<br />
Mr Lim is also the Chairman of<br />
<strong>IRAS</strong> Audit Committee.<br />
MR CHIANG CHIE FOO<br />
Mr Chiang joined the Board<br />
in September 2001. He is the<br />
Permanent Secretary of Ministry<br />
of Defence and Chairman of<br />
Energy Market Authority. He also<br />
serves on the boards of several<br />
other public organisations.
Members of the Board<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 15<br />
MR NOEL HON CHIA CHUN<br />
Mr Hon joined the <strong>IRAS</strong> Board<br />
in September 2004. Besides being<br />
the Chairman of NEC Solutions<br />
Asia Pacific Pte Ltd, he is also the<br />
Chairman of Singapore Kindness<br />
Movement and the President of<br />
The Singapore Scouts Association.<br />
Mr Hon also serves on the boards<br />
of various public and private<br />
organisations. Mr Hon is the<br />
Chairman of <strong>IRAS</strong> Staff A<br />
Committee, which looks into<br />
appointment and remuneration<br />
of senior executives.<br />
MR LAW SONG KENG<br />
Mr Law joined the <strong>IRAS</strong> Board<br />
in September 2004. Besides <strong>IRAS</strong><br />
Board, Mr Law is also a board<br />
member of the Central Provident<br />
Fund Board and International<br />
Insurance Society.<br />
MR MOSES LEE<br />
Mr Lee joined the <strong>IRAS</strong> Board<br />
in September 2004. He is the<br />
Permanent Secretary of Ministry<br />
of Health. Mr Lee also serves as<br />
the Chairman of MOH Holdings<br />
Pte Ltd and Central Provident<br />
Fund Board.<br />
MR LIM HUA MIN<br />
Mr Lim joined the <strong>IRAS</strong> Board in<br />
September 2004. He is currently<br />
the Executive Chairman of Philips<br />
Securities Pte Ltd. Mr Lim also<br />
serves on the boards of numerous<br />
other public organisations.<br />
As at 31 March 2005.
COMMISSIONER’S MESSAGE<br />
“<br />
I would like to thank our<br />
people for all their<br />
contributions in making<br />
<strong>IRAS</strong> a great organisation.<br />
All these initiatives and<br />
achievements were<br />
possible because of the<br />
high level of teamwork,<br />
commitment and positive<br />
attitude of our people.<br />
“
Commissioner’s Message<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 17<br />
2004 was a year of many changes for <strong>IRAS</strong>.<br />
We reorganised our functions along the key tax types to give greater focus to the needs of different segments of taxpayers. We worked hard to<br />
develop our Inland Revenue Integrated Network, IRIN. The first phase of IRIN for Corporate Tax and GST was implemented in October 2004.<br />
This was followed by the launch of the new e-Filing system for Individual Income Tax in February 2005. IRIN, when fully implemented, will allow<br />
taxpayers to experience a wide range of personalised services through myTax Portal on the <strong>IRAS</strong> website. IRIN will also improve <strong>IRAS</strong>’ operational<br />
efficiency through its processing and customisation capabilities.<br />
In spite of the many changes, we have maintained our service to taxpayers and met most of our targets. The cost of collection increased slightly<br />
from 1.01 cents per dollar to 1.02 cents per dollar because of the capital outlay on our new computer systems.<br />
We strive to serve and understand taxpayers’ needs better. We conducted taxpayer feedback sessions in Mandarin to reach out to the Mandarin<br />
speaking business community. These sessions were organised in partnership with the Small and Medium Enterprises (SME) Feedback Group of<br />
the Feedback Unit.<br />
We made it simpler for taxpayers to comply with our tax laws. We reviewed a number of rules and procedures such as those relating to the tax<br />
treatment of benefits-in-kind for Income Tax and the application for the GST Major Exporter Scheme. We also provided greater clarity on the tax<br />
laws by publishing more guides on our website.<br />
I am pleased to report that <strong>IRAS</strong> was a winner of the Singapore Family Friendly Employer Award and the Singapore H.E.A.L.T.H. Award (Platinum)<br />
category in 2004. Indeed, these awards exemplify <strong>IRAS</strong>’ commitment to promoting work-life balance and the well-being of our people.<br />
We are much encouraged that more than 97% of our individual taxpayers who were issued with PIN mailers used our new e-Filing system during<br />
the filing period this year. We will be progressively adding new services to myTax Portal. And soon, when taxpayers file their income tax returns,<br />
they will be able to receive their assessments, and check on their tax and payment information all in one sitting.<br />
The year ahead looks set to be an exciting one for <strong>IRAS</strong>.<br />
I would like to thank our people for all their contributions in making <strong>IRAS</strong> a great organisation. All these initiatives and achievements were possible<br />
because of the high level of teamwork, commitment and positive attitude of our people. It was a very difficult decision to release 120 staff due<br />
to redundancies. But these changes, while painful, were unavoidable given that the jobs were no longer available due to increased automation<br />
and e-services. We informed our staff one year in advance and worked closely with our staff union (<strong>IRAS</strong>SU) to put in place measures to help ease<br />
the transition.<br />
In <strong>IRAS</strong>, our job is unlike any other. We take away hard-earned money from taxpayers with no immediate return. However, it is through these<br />
taxes that we build our nation. We want taxpayers to be proud of their contributions. <strong>IRAS</strong> will partner taxpayers by making it as easy and convenient<br />
for them to pay their taxes. By doing so, we believe that we can help to create a Singapore for all Singaporeans.<br />
We make all these improvements because we aspire to be the leading tax administration in the world. We want to be leading because we believe<br />
that Singapore and our taxpayers deserve the best. The people of <strong>IRAS</strong> are special. Not only are we a team of competent and committed people,<br />
we do our work with great pride and passion. And it is because of our people that I am certain that <strong>IRAS</strong> will achieve her Vision.<br />
KOH CHER SIANG<br />
Commissioner of Inland Revenue
SENIOR MANAGEMENT TEAM<br />
MR KOH CHER SIANG<br />
Commissioner<br />
MR ALAN OW SOON SIAN<br />
Senior Deputy Commissioner<br />
(Individual Group)<br />
MR NG KEAT SENG<br />
Deputy Commissioner<br />
(Business Group)<br />
MRS ENG-TAY GEOK LEE<br />
Deputy Commissioner<br />
(Property Group) /<br />
Assistant Commissioner<br />
(Goods and Services<br />
Tax Division)<br />
MRS SABINA CHEONG<br />
HWEE BIN<br />
Assistant Commissioner<br />
(Corporate Tax Division)<br />
MISS CHEONG SWEE YING<br />
Assistant Commissioner<br />
(Tax Policy and International<br />
Tax Division)<br />
MS ANG SOCK TIANG<br />
Acting Assistant Commissioner<br />
(Property Tax Division)<br />
MDM CHEW TIEW SAN<br />
Acting Assistant<br />
Commissioner<br />
(Enforcement Division)<br />
MR TAY YONG CHIN<br />
Assistant Commissioner<br />
(Investigation and<br />
Intelligence Division)
Senior Management Team<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 19<br />
MR CHIA CHONG SING<br />
Deputy Commissioner<br />
(Centralised Service Group) /<br />
Assistant Commissioner<br />
(Accounting and Processing<br />
Division)<br />
MR ONG KHIAW HONG<br />
Deputy Commissioner<br />
(Corporate Group)<br />
MR JAMES KHOR NGIAP LONG<br />
Assistant Commissioner<br />
(Individual Income Tax Division)<br />
MISS CHIAM YAH FANG<br />
Acting Assistant Commissioner<br />
(Taxpayer Services Division)<br />
MS CHIN LI FEN<br />
Assistant Commissioner<br />
(Corporate Development Division)<br />
MRS PATRICIA MAK<br />
Assistant Commissioner<br />
(Corporate Services Division)<br />
MR WILSON ONG JOON LIM<br />
Assistant Commissioner<br />
(Infocomm Division) /<br />
Assistant Commissioner<br />
(Information Systems Planning)<br />
MR LIU HERN KUAN<br />
Acting Chief Legal Officer<br />
(Law Division)<br />
As at 31 March 2005.<br />
Mr Moses Lee took over as Commissioner and CEO of <strong>IRAS</strong> on 1 July 2005.<br />
Mr Goh Khee Kuan, former Deputy Commissioner of Centralised Service Group, retired on 1 March 2005.<br />
Mrs Chia-Tern Huey Min has been seconded to MOF from August 2003.
CORPORATE GOVERNANCE<br />
<strong>IRAS</strong> BOARD<br />
<strong>IRAS</strong> is overseen by a Board, whose duty is to ensure that <strong>IRAS</strong> carries out its functions competently.<br />
The Chairman of the Board is Mr Lim Siong Guan, Permanent Secretary of the Ministry of Finance. The seven<br />
other members are Mr Koh Cher Siang, the Commissioner of Inland Revenue, Mr Chiang Chie Foo,<br />
Mr Moses Lee, Mr Lim Yong Wah, Mr Noel Hon Chia Chun, Mr Law Song Keng and Mr Lim Hua Min.<br />
The Board met twice last year to review major corporate policies and approve financial statements, annual<br />
budget and major expenditure projects. The Board has established two committees, Staff Committee A and<br />
the Audit Committee, to assist it in carrying out its duties.<br />
STAFF COMMITTEE A<br />
Mr Noel Hon Chia Chun chairs the Staff Committee A. Its other members are Mr Koh Cher Siang, Mr Law<br />
Song Keng and Mr Moses Lee. It is the approving authority for key appointments, promotion and remuneration<br />
of senior executives in <strong>IRAS</strong>. The Staff Committee A met once in the last financial year.<br />
AUDIT COMMITTEE<br />
The Audit Committee is chaired by Mr Lim Yong Wah. Its other members are Mr Chiang Chie Foo, Mr Law<br />
Song Keng and Mr Lim Hua Min. The Committee ensures that accounting policies and internal controls are<br />
in place and reviews the adequacy of <strong>IRAS</strong>' accounting and financial policies. The Committee also reviews<br />
the annual audit plan of the Internal Audit Branch and the results of its work. The Committee works closely<br />
with the external auditor, the Auditor-General, in reviewing the financial statements of <strong>IRAS</strong>, the scope of<br />
audit, the audit results and the adequacy of internal controls in <strong>IRAS</strong>. The Committee met once last year.
Organisation Structure<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 21<br />
ORGANISATION STRUCTURE<br />
INDIVIDUAL INCOME TAX<br />
DIVISION<br />
Assistant Commissioner<br />
CORPORATE TAX DIVISION<br />
Assistant Commissioner<br />
PROPERTY TAX DIVISION<br />
Acting Assistant<br />
Commissioner<br />
ACCOUNTING AND<br />
PROCESSING DIVISION<br />
Assistant Commissioner<br />
CORPORATE<br />
DEVELOPMENT DIVISION<br />
Assistant Commissioner<br />
Mr James Khor Ngiap Long<br />
Mrs Sabina Cheong Hwee Bin<br />
Ms Ang Sock Tiang<br />
Mr Chia Chong Sing<br />
Ms Chin Li Fen<br />
TAXPAYER SERVICES<br />
DIVISION<br />
GOODS AND SERVICES TAX<br />
DIVISION<br />
ENFORCEMENT DIVISION<br />
CORPORATE<br />
SERVICES DIVISON<br />
Acting Assistant<br />
Commissioner<br />
Assistant Commissioner<br />
Acting Assistant<br />
Commissioner<br />
Assistant Commissioner<br />
Miss Chiam Yah Fang<br />
Mrs Eng-Tay Geok Lee<br />
Mdm Chew Tiew San<br />
Mrs Patricia Mak<br />
INFORMATION SYSTEMS<br />
PLANNING OFFICE<br />
TAX POLICY AND<br />
INTERNATIONAL TAX<br />
DIVISION<br />
INVESTIGATION AND<br />
INTELLIGENCE DIVISION<br />
INFOCOMM DIVISION<br />
Assistant Commissioner<br />
Assistant Commissioner<br />
Assistant Commissioner<br />
Assistant Commissioner<br />
Mr Wilson Ong Joon Lim<br />
Miss Cheong Swee Ying<br />
Mr Tay Yong Chin<br />
Mr Wilson Ong Joon Lim<br />
LAW DIVISION<br />
Acting Chief Legal Officer<br />
Mr Liu Hern Kuan<br />
INDIVIDUAL GROUP<br />
Senior Deputy<br />
Commissioner<br />
BUSINESS GROUP<br />
Deputy Commissioner<br />
PROPERTY GROUP<br />
Deputy Commissioner<br />
CENTRALISED SERVICE<br />
GROUP<br />
Deputy Commissioner<br />
CORPORATE GROUP<br />
Deputy Commissioner<br />
Mr Alan Ow Soon Sian<br />
Mr Ng Keat Seng<br />
Mrs Eng-Tay Geok Lee<br />
Mr Chia Chong Sing<br />
Mr Ong Khiaw Hong<br />
COMMISSIONER<br />
Mr Koh Cher Siang<br />
INTERNAL AUDIT<br />
Director<br />
Mrs Teo Po Chu<br />
Mr Ng Keat Seng (Oversee)<br />
<strong>IRAS</strong> BOARD<br />
As at 31 March 2005.
INDIVIDUAL INCOME TAX DIVISION<br />
Provides end-to-end administration of Individual Income Tax and Estate Duty. This includes serving taxpayers,<br />
assessing and collecting tax, and ensuring compliance for all employees, self-employed, unincorporated<br />
businesses and non-resident individuals. This division also handles withholding tax administration for taxpayers<br />
who are individuals.<br />
KEY OFFICERS:<br />
Mr James Khor Ngiap Long<br />
Miss Ang Sor Tjing<br />
Mrs Ang Siew Tee<br />
Mrs Christine Deniz Girgin<br />
Miss Marjorie Tan Yong Hin<br />
Mr James Khor Ngiap Long<br />
Assistant Commissioner<br />
Director (Employee)<br />
Director (Employee-Specialised)<br />
Director (Foreigner & Clearance)<br />
Director (Self-Employed)<br />
Director (Ruling & Estate Duty) (Covering)<br />
TAXPAYER SERVICES DIVISION<br />
Handles front line tax enquiries and manages overall taxpayer relationship and taxpayer services infrastructure<br />
and e-services.<br />
KEY OFFICERS:<br />
Miss Chiam Yah Fang<br />
Mrs Chia-Tan Hai Geok<br />
Ms Jackalin Er Hwee Pheng<br />
Acting Assistant Commissioner<br />
Director (Contact Centre)<br />
Manager (Taxpayer Services Management Unit)<br />
CORPORATE TAX DIVISION<br />
Provides end-to-end administration of Income Tax for companies, charities, bodies of persons, including<br />
withholding tax for payors who are companies; Charities Act, Betting & Sweepstakes Act and Private Lotteries<br />
Act. This includes serving taxpayers, assessing and collecting tax, and ensuring compliance.<br />
KEY OFFICERS:<br />
Mrs Sabina Cheong Hwee Bin<br />
Mrs Choy-Koh Kum Lin<br />
Mr Kok Ching Kong<br />
Mrs Loke-Ng Lay Beng<br />
Miss Ang Chiew Leng<br />
Assistant Commissioner<br />
Deputy Director (General)<br />
Director (Field Audit)<br />
Director (Large Corporation)<br />
Director (Rulings, Charities, Clubs, Private Lotteries, Trust)
Organisation Structure<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 23<br />
GOODS AND SERVICES TAX DIVISION<br />
Provides end-to-end administration of Goods and Services Tax. This includes serving taxpayers, assessing and<br />
collecting tax, and ensuring compliance.<br />
KEY OFFICERS:<br />
Mrs Eng-Tay Geok Lee<br />
Mrs Lim Kim Kok<br />
Mrs Eng-Tay Geok Lee<br />
Mrs Eng Li Ming<br />
Assistant Commissioner<br />
Director (General)<br />
Director (Wholesale Trade) (Covering)<br />
Director (Large Business)<br />
TAX POLICY AND INTERNATIONAL TAX DIVISION<br />
Provides technical advice in the formulation of tax policy and tax changes. Deals with issues on international<br />
taxation as well as international relations.<br />
KEY OFFICERS:<br />
Miss Cheong Swee Ying<br />
Miss Cheong Swee Ying<br />
Mr See Jee Chang<br />
Assistant Commissioner<br />
Director (Tax Policy & Ruling) (Covering)<br />
Deputy Director (International Tax)<br />
PROPERTY TAX DIVISION<br />
Provides end-to-end administration of Property Tax and Stamp Duty. This includes serving taxpayers, assessing<br />
and collecting tax, and ensuring compliance.<br />
KEY OFFICERS:<br />
Ms Ang Sock Tiang<br />
Mrs Fong Lee Kheng<br />
Mrs Daphne Ng Siew Kwang<br />
Ms Sally Mok Chong Chin<br />
Mrs Daphne Ng Siew Kwang<br />
Acting Assistant Commissioner<br />
Director (Residential)<br />
Director (Commercial)<br />
Deputy Director (Industrial)<br />
Director (Valuation) (Covering)<br />
LAW DIVISION<br />
Provides legal opinions on the application of tax laws, drafts legislation and other legal documents; represents<br />
<strong>IRAS</strong> in legal proceedings.<br />
KEY OFFICERS:<br />
Mr Liu Hern Kuan<br />
Mr Liu Hern Kuan<br />
Ms Foo Hui Min<br />
Acting Chief Legal Officer<br />
Principal Legal Officer (Litigation)<br />
Senior Legal Officer (Legislation)
ACCOUNTING AND PROCESSING DIVISION<br />
Manages bulk processes across tax types as well as the revenue accounts and reporting.<br />
KEY OFFICERS:<br />
Mr Chia Chong Sing<br />
Mrs Chia Seok Khim<br />
Miss Koh Mui Gek<br />
Mr Colin Chew Koo Chung<br />
Assistant Commissioner<br />
Director (Processing Centre)<br />
Director (Electronic Interface)<br />
Director (Revenue Accounting)<br />
ENFORCEMENT DIVISION<br />
Promotes voluntary compliance in filing and payment of taxes and takes action on defaulters.<br />
KEY OFFICERS:<br />
Mdm Chew Tiew San<br />
Ms Harriet Marion Van Buerle<br />
Mrs Chia-Mao Kawn Hwa<br />
Mrs Dorothy Guan<br />
Acting Assistant Commissioner<br />
Director (Filing Compliance)<br />
Director (Compliance Service)<br />
Director (Payment Enforcement)<br />
INVESTIGATION AND INTELLIGENCE DIVISION<br />
Gathers intelligence, and deters tax evasion through investigation.<br />
KEY OFFICERS:<br />
Mr Tay Yong Chin<br />
Mr Low Boon Hong<br />
Mr Low Han Hsien<br />
Assistant Commissioner<br />
Director (Investigation)<br />
Manager (Intelligence Unit)<br />
INFOCOMM DIVISION<br />
Provides info-technology services and support whilst ensuring the security of the IT systems and resources.<br />
Leads <strong>IRAS</strong> in technology planning and system acquisitions.<br />
KEY OFFICERS:<br />
Mr Wilson Ong Joon Lim<br />
Mdm Chew Soh Lang<br />
Mr Wilson Ong Joon Lim<br />
Assistant Commissioner<br />
Director (Infocomm Service) (Covering)<br />
Director (Infocomm Operation) (Covering)
Organisation Structure<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 25<br />
CORPORATE SERVICES DIVISION<br />
Manages the communication, human resources, finance and administrative functions.<br />
KEY OFFICERS:<br />
Mrs Patricia Mak<br />
Miss Loh Cheng Cheng<br />
Mrs Patricia Mak<br />
Mrs Lee Leng Kiong<br />
Assistant Commissioner<br />
Director (Finance & Administration)<br />
Director (Personnel) (Covering)<br />
Director (Corporate Communications Unit)<br />
CORPORATE DEVELOPMENT DIVISION<br />
Supports <strong>IRAS</strong> management in strategic planning; handles training and development programs, and knowledge<br />
management.<br />
KEY OFFICERS:<br />
Ms Chin Li Fen<br />
Mr Ernest Lee Kian Meng<br />
Mrs Teo-Wang Lock Wui<br />
Assistant Commissioner<br />
Director (Training & Knowledge Management)<br />
Director (Corporate Planning)<br />
INFORMATION SYSTEMS PLANNING OFFICE<br />
Develops and implements the information system, Inland Revenue Interactive Network (IRIN).<br />
KEY OFFICERS:<br />
Mr Wilson Ong Joon Lim<br />
Mrs Wee-Poh Lai Khim<br />
Mdm Chew Soh Lang<br />
Assistant Commissioner<br />
Deputy Director (Information Systems Planning)<br />
IT Technical Director<br />
INTERNAL AUDIT BRANCH<br />
Evaluates the adequacy and effectiveness of internal controls in <strong>IRAS</strong> and ascertains whether policies and<br />
guidelines are complied with.<br />
KEY OFFICERS:<br />
Mrs Teo Po Chu<br />
Director (Internal Audit)
Staff Profile<br />
as at 31 March 2005<br />
SCHEME OF INDIVIDUAL BUSINESS PROPERTY CENTRALISED CORPORATE COMMISSIONER'S TOTAL<br />
SERVICE GROUP GROUP GROUP SERVICE GROUP GROUP OFFICE,<br />
INTERNAL AUDIT<br />
BRANCH AND<br />
INFORMATION<br />
SYSTEMS<br />
PLANNING OFFICE<br />
Professional/ 157 186 72 83 83 103 684<br />
Management<br />
Technical 277 128 81 209 31 21 747<br />
Office 19 29 25 130 44 5 252<br />
Administration<br />
and Support<br />
Total 453 343 178 422 158 129 1683<br />
Note: Includes contract staff but excludes seconded staff.<br />
Distribution of Staff by Qualification<br />
49% Degree and above<br />
36% Diploma<br />
1% 'A' Level<br />
14% 'O' Level
Organisation Structure<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 27<br />
Distribution Of Staff By Age<br />
41% Age 30 and below<br />
24% Age 31 to 40<br />
25% Age 41 to 50<br />
10% Age 51 and above<br />
Staff Turnover Rate<br />
6%<br />
4%<br />
2%<br />
0%<br />
4.8%<br />
3.9%<br />
2.7%<br />
FY2002/03 FY2003/04 FY2004/05<br />
* Does not include the 120 administrative and support staff involved in the Staff Early Release Scheme.
SIGNIFICANT EVENTS OF THE YEAR<br />
The SAF Day Combined Rededication Ceremony at Novotel<br />
Apollo Singapore<br />
The annual Budget Seminar<br />
“Makan Parade”, an annual food &<br />
fun fair<br />
Celebrating our 12th <strong>IRAS</strong> Day<br />
Farewell to our <strong>IRAS</strong> Chairman<br />
<strong>IRAS</strong> Taxpayer Feedback Panel-<br />
Small & Medium Enterprises<br />
Feedback Group session<br />
APRIL 2004<br />
• <strong>IRAS</strong> migrated to a new organisation<br />
structure on 26 April.<br />
• A record high of 977,815 taxpayers e-filed<br />
at the close of 18 April.<br />
MAY 2004<br />
• In line with the National Family Week, staff<br />
were given an hour time-off to dine with<br />
their families on 28 May.<br />
JUNE 2004<br />
• We showed our appreciation to the<br />
volunteers who assisted the public to<br />
e-file, in an Appreciation Ceremony held<br />
at <strong>IRAS</strong>.<br />
JULY 2004<br />
• An in-house celebration was held to remind<br />
all of the importance of national defence<br />
and we participated in the SAF Day<br />
Combined Rededication Ceremony at<br />
Novotel Apollo Singapore with other<br />
organisations in the South Zone.<br />
AUGUST 2004<br />
• “Makan Parade”, an annual food & fun<br />
fair held in conjunction with National Day<br />
celebrations, raised a total of $14,616.60<br />
for the Pertapis Home and President’s<br />
Challenge 2004.<br />
• A farewell function for outgoing <strong>IRAS</strong><br />
Chairman (PM Lee) and two Board<br />
Members was organised.<br />
SEPTEMBER 2004<br />
• In the midst of the revelry of celebrating<br />
our 12th <strong>IRAS</strong> Day, we remembered the<br />
less fortunate by organising fund-raising<br />
activities that raised a total of $31,340.25<br />
for President’s Challenge 2004.<br />
• During this Healthy Lifestyle month, staff<br />
were treated to a host of activities including<br />
Active Day, annual health screening,<br />
lunchtime health talks and mass fitness<br />
exercises.<br />
• CIR led delegation to 25th CATA Technical<br />
Conference held in Zambia.<br />
OCTOBER 2004<br />
• <strong>IRAS</strong>’ Dinner & Dance, «Metamorphosis –<br />
A Musical Extravaganza» held at Suntec<br />
City saw a staff turnout of about 900.<br />
• IRIN system for CT/GST was rolled out on<br />
4 October.<br />
• <strong>IRAS</strong> conducted an 11-day “Tax Policy and<br />
Administration Course” with delegates<br />
from 23 countries.<br />
• The first internal Annual Tax Conference<br />
organised by the Accredited Tax Specialists<br />
was held on 12 October.
Significant Events of the Year<br />
INLAND REVENUE AUTHORITY OF SINGAPORE<br />
Annual Report 2004 / 2005 29<br />
<strong>IRAS</strong>’ Dinner & Dance, «Metamorphosis – A Musical Extravaganza»<br />
We remember the needs of the less fortunate by supporting President’s Challenge 2004 while celebrating our 12th <strong>IRAS</strong> Day<br />
Senior management met for a twoday<br />
retreat<br />
Recognising the efforts of our e-Filing volunteers<br />
Delegates from the Tax Policy and Administration Course<br />
<strong>IRAS</strong>' delegation at the 34th SGATAR<br />
OCTOBER 2004<br />
• A grocery collection drive was held for<br />
residents of the Pertapis Children’s Home.<br />
NOVEMBER 2004<br />
• All staff were invited to give their honest<br />
feedback via an Organisational Climate<br />
Survey conducted over a 4-day period.<br />
• CIR led a delegation to the 34th SGATAR<br />
held in Sydney.<br />
• The <strong>IRAS</strong> Taxpayer Feedback Panel-<br />
Small & Medium Enterprises Feedback<br />
Group held its first dialogue session on 5<br />
November 04.<br />
DECEMBER 2004<br />
• IRIN e-services for CT/GST was rolled out<br />
on 12 December.<br />
JANUARY 2005<br />
• <strong>IRAS</strong> was re-certified as having attained<br />
the ISO from 2005 to 2007.<br />
• A total of $35,760 was raised amongst<br />
staff towards “Tidal Waves Asia –<br />
Singapore Red Cross Society” for the<br />
tsunami victims.<br />
FEBRUARY 2005<br />
• e-Filing @ myTax Portal was launched.<br />
• A series of activities were held during <strong>IRAS</strong>’<br />
inaugural annual “Volunteer Week”,<br />
including talks on volunteering and visits<br />
to homes.<br />
• Senior management met for a two-day<br />
retreat to discuss the issues and challenges<br />
facing <strong>IRAS</strong> in the year ahead. The staff<br />
workshops were held at the divisional level<br />
between March and April.<br />
• <strong>IRAS</strong> volunteers had a Chinese New Year<br />
lunch with residents from Singapore<br />
Leprosy Relief Association.<br />
• 120 staff were released as part of the<br />
“Staff Early Release Scheme”.<br />
MARCH 2005<br />
• The annual Budget Seminar was conducted<br />
to clarify any issues the public might have<br />
regarding the tax changes announced<br />
during the Budget speech in February 05.