the SCDF Detention Barracks. Inland Revenue Authority of Singapore The Inland Revenue Authority of Singapore (IRAS) is a statutory board founded in 1992 and under the Ministry of Finance for the collection of taxation revenue. Under section 65F of the Income Tax Act, and section 83E of the Good and Services Tax Act, an officer of IRAS may make an arrest for offences under the same acts. Furthermore, under section 65H of the Income Tax Act, and section 83G of the Good and Services Tax Act, an officer of IRAS may also be armed. Land Transport Authority The Land Transport Authority (LTA) is a statutory board founded in 1995 and under the Ministry of Transport to execute transport policy. Under section 39 of the Land Transport Authority of Singapore Act, an officer of the LTA may exercise powers of a police officer in enforcing sections of the Road Traffic Act and also make an arrest for such offences. Ministry of Manpower The Ministry of Manpower (MOM) is a ministry established in 1998 to oversee labour policies. Under section 18 of the Employment Agencies Act and section 21 of the Employment of Foreign Manpower Act, inspectors of employment agenices and employment are permitted to make an arrest for offences against the same acts. Immigration and Checkpoints Authority The Immigration and Checkpoints Authority (ICA) is in charge of immigration, Singapore passports, identity cards, Citizen Registration (Birth and Death), permanent residents services, customs, issuing permits to foreigners such as visit passes, visas and student passes. The ICA is also in charge of enforcing immigration and visa laws. It ensures that the movement of people, goods and conveyances through the checkpoints is in accordance with regulations imposed by the Ministry of Home Affairs. It is in charge of birth and death registrations. The organisation was formed on 1 April 2003 with the merger of Singapore Immigration and Registration and the border control functions of Customs and Excise Department. Under the Immigration Act 1959, an ICA officer has powers of a police officer to enforce the provisions of the act (under Section 38) and may be armed (under Section 38A). Singapore Customs The Singapore Customs was formed in 2003 and is in charge of the collection of customs revenue, prevention of evasion of duties and taxes, issuing customs licenses and permits, enforcement of trade requirements under the respective Free Trade Agreements (FTAs), and regulation of