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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.

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