We believe that the majority of taxpayers want to comply with their tax obligations but occasionally, they may make errors in their tax returns due to lack of care or awareness of their tax obligations.
IRAS' Voluntary Disclosure Programme aims to encourage taxpayers that have made errors in their tax returns to voluntarily come forward to correct their errors and set their tax matters right, in exchange for reduced penalties.
On this page:
IRAS' Voluntary Disclosure Programme
Scope
IRAS' Voluntary Disclosure Programme applies to Income Tax, GST, Withholding Tax and Stamp Duty.
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Qualifying Conditions
To qualify under IRAS' Voluntary Disclosure Programme, a voluntary disclosure must be timely, accurate, complete and self-initiated. The taxpayer must also:
(a) Cooperate fully with IRAS to correct the errors made; and
(b) Pay or make arrangements with IRAS to pay additional taxes and penalties imposed (if any), and honour such arrangements till all payments are made.
For more details, please refer to the e-Tax Guide on IRAS' Voluntary Disclosure Programme.
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Reduced Penalties
| Type of Voluntary Disclosure |
Penalty Treatment |
Voluntary disclosure made within grace period of one year from statutory filing deadline, and qualifying conditions under IRAS' Voluntary Disclosure Programme are met
|
No penalty imposed
|
Voluntary disclosure made after grace period and qualifying conditions under IRAS' Voluntary Disclosure Programme are met
|
Reduced penalty of :
|
^ For Income Tax, reduced penalty is 5% of tax undercharged for each year that income was late in being brought to tax.
For a voluntary disclosure pertaining to late stamping or underpayment of Stamp Duty that meets the qualifying conditions under IRAS' Voluntary Disclosure Programme, the reduced penalty is 5% per annum computed on a daily basis on the stamp duty payable. There is no grace period applicable to Stamp Duty.
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Voluntary Disclosure of Past Actions Involving Wilful Intent to Evade Taxes
In general, taxpayers that committed offences involving wilful intent to evade taxes, including persons who assisted or abetted the tax evasion, may face prosecution, and the consequent punishment of being jailed up to 7 years and / or fined up to $50,000, and penalised up to 400% of tax undercharged / unpaid.
Taxpayers that come forward and voluntarily disclose past actions involving wilful intent to evade taxes may be accorded the treatment of having their offences compounded at a reduced penalty rate of 200%, instead of being prosecuted. In the event that taxpayers do not qualify for IRAS' Voluntary Disclosure Programme, IRAS may proceed to charge the taxpayers in court for their tax evasion offences.
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How to Inform IRAS
To make a voluntary disclosure, taxpayers can inform IRAS in the following ways:
| Tax Type |
How to Inform IRAS |
Individual Income Tax
|
Email required information and supporting documentation (detailed in Appendix F of e-Tax Guide) to iit_compliance@iras.gov.sg
|
Corporate Income Tax
|
Email required information and supporting documentation (detailed in Appendix F of e-Tax Guide) to ctmail@iras.gov.sg
|
GST
|
Send an electronic request to IRAS for GST F7 (Disclosure of Errors on GST Return) and e-File the GST F7 at any time, up to 14 days from the date of request for the GST F7
For GST late registrants, submit GST F1 (Application For GST Registration) that can be downloaded from the IRAS website
For unauthorised GST collections, email gst@iras.gov.sg
|
Withholding Tax
|
Email required information and supporting documentation (detailed in Appendix F of e-Tax Guide) to enfs45@iras.gov.sg
|
Stamp Duty
|
Stamp document via the e-Stamping system
|
For voluntary disclosures of past actions involving wilful intent to evade taxes, taxpayers can email IRAS at ifd@iras.gov.sg.
Alternatively, instead of emailing IRAS, taxpayers can write in to:
Inland Revenue Authority of Singapore
Revenue House
55 Newton Road
Singapore 307987
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