Discerning the prevalence of e-government systems implementation internationally and an insufficiency in research on this contemporary phenomenon, this research adopted a case study methodology in analyzing the implementation of the E-File System in a Singaporean government agency. The analysis was conducted by leveraging the resource-based view and the enactment concept as the theoretical guide. This yielded a process model of resource enactment in the implementation of the e-government system and provided answers to the research question of ‘How are capabilities developed in the implementation of e-government systems?’ and the associated question of ‘What are the capabilities involved in e-government systems implementation?’. The concept of resource enactment is advanced through the analysis. In conclusion, theoretical and practical implications as well as suggestions for future research are offered.