IRAS officer authorised to prosecute tax offences in courts

The Public Prosecutor has authorised Michael Ang Zheng Hui, an officer of the Inland Revenue Authority of Singapore (IRAS), to conduct prosecutions in any District Court or Magistrate’s Court for offences under the Inland Revenue Authority of Singapore Act 1992 (the IRAS Act) and related statutes. The authorisation takes effect on 10 September 2026 and remains in force until he ceases to be engaged by IRAS. The notice was published in the Republic of Singapore Government Gazette, No. 5256, first issued on 9 September 2026 at 5 pm.

Legal basis

The appointment is made under section 26(1) of the IRAS Act, exercised by the Chief Prosecutor of the Crime Division, Attorney-General’s Chambers, Singapore, acting on behalf of the Public Prosecutor. Mr Ang, who has already been authorised by the Commissioner of Inland Revenue to conduct the proceedings described, is empowered to act in the courts as a prosecutor for the tax authority.

Scope of authority

The prosecutorial mandate covers a defined set of offences:

• Offences under the IRAS Act or any regulations made thereunder
• Offences under any of the Acts specified in the Third Schedule to the IRAS Act
• Offences under any subsidiary legislation made under any of those Acts

The authority extends to proceedings in any District Court or Magistrate’s Court, and is not limited to a fixed term, running instead until Mr Ang ceases to be engaged by IRAS.

Official reference

The notice is recorded under official reference AG/CRI/10/604/2026/20. It forms part of the gazette’s “Notices under other Acts” section, which publishes appointments and authorisations made under Singapore legislation.

Relevance

The authorisation strengthens IRAS’s capacity to enforce tax law directly through its own officers, allowing the revenue authority to bring prosecutions without relying solely on external counsel. For taxpayers, it signals continued active enforcement of tax obligations across the District and Magistrate’s Courts.

Source: Republic of Singapore Government Gazette, No. 5256, 9 September 2026, Notices under other Acts (official reference: AG/CRI/10/604/2026/20).