The IRAS Voluntary Disclosure Programme (VDP) aims to encourage taxpayers that have made errors in their tax returns to voluntarily come forward to correct their errors. IRAS is prepared to reduce penalties for voluntary disclosures which meet the qualifying conditions.
Majority of taxpayers want to comply with their tax obligations. Some occasionally make errors in their tax returns due to lack of care or awareness of their tax obligations. The IRAS Voluntary Disclosure Programme (VDP) aims to encourage taxpayers who have made errors in their returns / forms to come forward voluntarily, in a timely manner, to correct their errors for reduced penalties.
The IRAS VDP applies to Income Tax (including cash payouts / bonus), GST, Withholding Tax and Stamp Duty.
To qualify for IRAS' VDP, you need to submit a timely, accurate, complete and self-initiated voluntary disclosure. A voluntary disclosure is considered timely and self-initiated when it is made before you receive a query from IRAS relating to your tax or cash payout / bonus matters, or before you receive notification from IRAS on the commencement of an audit or investigation on your tax or cash payout / bonus matters.
You must also:
For more details, please refer to the e-Tax Guide on IRAS' Voluntary Disclosure Programme (963KB).
Type of Voluntary Disclosure
Penalty Treatment
Voluntary disclosure made within the grace period of one year from statutory filing deadline, and the qualifying conditions are met
No penalty imposed
Voluntary disclosure made after the grace period and qualifying conditions are met
Reduced penalty of :
Voluntary disclosure for late stamping or underpayment of Stamp Duty and the qualifying conditions are met
No grace period for Stamp Duty
Taxpayers who commit offences involving wilful intent to evade taxes or to obtain excessive cash payouts, including persons who assisted in such acts, 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.
When you come forward and voluntarily disclose past actions involving a wilful intent to evade taxes or to obtain excessive cash payouts, you may be accorded the treatment of having your offences compounded at a reduced penalty rate of 200% in lieu of prosecution. If you do not meet the qualifying conditions for IRAS' VDP, you may be charged in court for your tax evasion offences.
If you would like to make a voluntary disclosure, you can inform us in the following ways:
Tax Type
How to Inform IRAS
Individual Income Tax
Email required information and supporting documentation (detailed in Annex F of e-Tax Guide (963KB) ) to iit_compliance@iras.gov.sg
Corporate Tax
Email required information and supporting documentation (detailed in Annex F of e-Tax Guide (963KB)) 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 F7For GST late registrants, register for GST online at myTaxPortalFor unauthorised GST collections, email gst@iras.gov.sg
Withholding Tax
Submit S45 VDP application here
Stamp Duty
Stamp document via the e-Stamping system
All Tax Types
For voluntary disclosures of past actions involving a wilful intent to evade taxes or to obtain excessive cash payouts, you can email IRAS at ifd@iras.gov.sg.
Alternatively, you can write in to:
Inland Revenue Authority of SingaporeRevenue House55 Newton RoadSingapore 307987
963KB, PDF