The vast majority of our taxpayers are compliant. However, a minority of them evade their taxes intentionally. Our society views such behaviour as anti-social and unfair towards those taxpayers who are compliant and who contribute their fair share towards nation building.
On this page:
What is tax evasion?
Tax evasion is when someone has deliberately provided us with inaccurate or incomplete information about their activities to reduce their tax liability or obtain undue tax credits and refund.
Examples of evasion in Income Tax:
- failing to declare all assessable income
- claiming deductions for expenses that were not incurred or are not legally deductible
- claiming personal relief on fictitious dependents
Examples of evasion in GST:
- claiming input tax on fictitious purchases
- omitting output tax charged on local taxable supplies
Some signs that a person or business may be evading income tax:
- not wanting to issue a receipt
- keeping two sets of accounts
- providing false invoices to support fictitious expenses
Some signs that a person or business may be evading GST:
- not wanting to issue a receipt or a tax invoice
- keeping two sets of accounts
- providing false invoices to support fictitious expenses or purchases
- providing false export documents to support zero-rated supplies of goods
- giving false information on customers and suppliers
However, not all people or businesses who show these signs are deliberately and dishonestly evading tax. By telling us what you know, we can investigate the matter to find out truth and take actions against those who have committed tax offences.
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Contact Us
If you are aware of someone who has evaded tax in Singapore or have information about some fraudulent activities, please
- contact us through this email template <Reporting Tax Evasion>
- Send an email to ifd@iras.gov.sg
- File a report at
Investigation and Forensics Division (IFD)
Inland Revenue Authority of Singapore
55 Newton Road, 14th Storey,
Revenue House, Singapore 307987
Your information could help make the tax system fairer for everybody.
Your identity and all information / documents provided will be kept confidential.
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Useful Information You Can Provide Us
We will review all information that is given to us, including comparing the information that we have received to the information that we have at IRAS, and will initiate investigation if our review indicates that it is likely that a tax offence has been committed. Thus, it is useful if you can provide us with as detail information as possible. It is helpful to provide us with:
- the name of the tax evader, his personal or business identity number (NRIC No., UEN or ROC No.), director's names and addresses, and the type of business; and
- the nature of the tax evasion taking place, estimated amount involved, how the activities were conducted, the time and duration the tax evasion has been occurring and any documentary evidence confirming the tax evasion.
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What We Do With Your Information
We take every report of tax evasion very seriously and will evaluate the information provided in the report with our internal information. We review all reports given to us and act upon them accordingly. It would be most helpful if you can provide as much details as possible. Please note that we will not be able to update you on how we deal with the information provided by you.
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Rewards
If you wish to be rewarded for the information or documents you provide, such information or documents must be provided personally at the above address. A reward of 15% on tax recovered and capped at $100,000, will be given only if the information and documents you provided have led to the recovery of tax that would otherwise have been lost.
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Frequently Asked Questions
Do I have to give my name if I contact you about a tax evasion case?
No. You do not have to give us your name when you give us information. However, if you give your name and a contact number, it allows us to ask you for more information later if necessary. If you choose to remain anonymous, we would appreciate you giving as much information as you can, because we will not be able to contact you again for more details.
Will my identity remain confidential?
Your identity and all information/documents provided will be kept confidential.
Will you let me know what happens to the taxpayer?
No we cannot. As there are strict rules on confidentiality under the tax laws, we are unable to tell you about our investigations of specific taxpayers. However, we will review all cases reported to us and act upon them accordingly.
Can I receive immunity from prosecution if I provide information about someone evading tax?
We will institute prosecution if we have evidence that you evaded tax or assisted another person to evade tax.
If you evaded tax or assisted another person to evade tax but disclose it voluntarily to IRAS, we will treat the voluntary disclosure as a mitigating factor when we consider penal charges.
So, if you are merely providing information about someone evading tax, you will not be prosecuted for tax evasion or for assisting another person to evade tax.
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