These Terms of Use may be changed from time to time. All changes will be posted on this page, and your use of this Site after such changes have been posted will constitute your agreement to the modified Terms of Use and all of the changes.

This Site is owned and operated by the Inland Revenue Authority of Singapore (IRAS).

The materials located on this Site including the information and software programs (the Contents), are protected by copyright, trademark and other forms of proprietary rights. All rights, title and interest in the Contents are owned by, licensed to or controlled by IRAS.

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Except as otherwise provided, the Contents of this Site shall not be reproduced, republished, uploaded, posted, transmitted or otherwise distributed in any way, without the prior permission of IRAS. To use any parts of the Contents of this Site, the user must seek permission in writing, stating the Contents for use; intent of use; manner of use; time frame of use and identity of the user. IRAS reserves the right to refuse permission without declaring reason(s); and/or if information submitted by user is deemed insufficient.

Modification of any of the Contents or use of the Contents for any other purpose will be a violation of IRAS copyright and other intellectual property rights. Graphics and images on this Site are protected by copyright and may not be reproduced or appropriated in any manner without written permission of IRAS.

The Contents of this Site are provided on an "as is" basis without warranties of any kind. To the fullest extent permitted by law, IRAS does not warrant and hereby disclaims any warranty:

a. as to the accuracy, correctness, reliability, timeliness, non-infringement, title, merchantability or fitness for any particular purpose of the Contents of this Site;

b. that the Contents available through this Site or any functions associated therewith will be uninterrupted or error-free, or that defects will be corrected or that this Site and the server is and will be free of all viruses and/or other harmful elements.

The information provided here is to give a better understanding of taxpayer's tax obligations. While every effort is made to ensure that the contents herein are consistent with existing law and practice, members of the public are advised to refer to the relevant legislation to be certain of their legal and tax obligations.

IRAS reserves all rights to deny or restrict access to this Site to any particular person, or to block access from a particular Internet address to this Site, at any time, without ascribing any reasons whatsoever. The accessibility and operation of our website relies on technologies outside our control. We do not guarantee continuous accessibility or uninterrupted operation of the website.

This Site contains hyperlinks to websites which are not maintained by IRAS. IRAS is not responsible for the contents of those websites and shall not be liable for any damages or loss arising from access to those websites. Use of the hyper-links and access to such websites are entirely at your own risk.

Hyperlinks to other websites are provided as a convenience to the user. In no circumstances shall IRAS be considered to be associated or affiliated in whatever manner with any trade or service marks, logos, insignia or other devices used or appearing on websites to which this Site is linked.

Except as set forth below, caching and links to, and the framing of this Site or any of the Contents are prohibited.

Linking to the Homepage: You may link to the Homepage of this Site, upon notifying IRAS in writing.

Hyperlinking to an internal page of this Site: You must make a specific request for, and secure permission from IRAS prior to hyperlinking to, or framing, this Site or any of the Contents, or engaging in similar activities. IRAS reserves the right to impose conditions when permitting any hyperlinking to, or framing of this Site or any of the Contents.

Your linking to, or your framing of this Site or any of the Contents constitute acceptance of these Terms of Use. This is deemed to be the case even after the posting of any changes or modifications to these Terms of Use. If you do not accept these Terms of Use, you must discontinue linking to, or framing of this Site or any of the Contents.

IRAS reserves all rights to disable any links to, or frames of any site containing inappropriate, profane, defamatory, infringing, obscene, indecent or unlawful topics, names, material or information, or material or information that violates any written law, any applicable intellectual property, proprietary, privacy or publicity rights.

IRAS reserves the right to disable any unauthorised links or frames and disclaims any responsibility for the content available on any other website reached by links to or from this Site or any of the Contents.

Where appropriate, we use available technology to protect the security of communications made through this Site. However, we do not accept liability for the security, authenticity, integrity or confidentiality of any transactions and other communications made through this Site.

Internet communications may be susceptible to interference or interception by third parties. Despite our best efforts, we make no warranties that this Site is free of infection by computer viruses or other unauthorised software.

You should take appropriate steps to keep your information, software and equipment secure.

These steps include clearing your Internet browser cookies and cache before and after using any services on this Site.

You should keep your passwords confidential. You may need to access our online services with your SingPass/IRAS PIN/Access Code, we will not require you to divulge your password in any other instances.

For more details on the essential infocomm security tips, please visit: http://www.singcert.org.sg/awareness/

There are currently no fees for using any part of this Site. We reserve the right to introduce fees in future. IRAS is not responsible for any fees charged by any other Internet sites which is hyperlinked to this Site.

These Terms of Use shall be governed and construed in accordance with laws of the Republic of Singapore.