Report Tax Evasion

The vast majority of our taxpayers are compliant. However, a minority of  them evade their taxes intentionally. The majority of taxpayers view such behaviour as dishonest and unfair towards those who are compliant and who contribute their fair share towards nation building.

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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
  • claiming tourist refunds when not entitled to

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 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.


Contact Us

If you are aware of someone who has evaded tax in Singapore or have information about some fraudulent activities, please provide information:

  1. Using this email template  <Reporting Tax Evasion> or send an email to ifd@iras.gov.sg

  2. If you wish to make a report personally, please visit us at the address below during office hours:

    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 all of us. 

Your identity and all information / documents provided by you will be kept confidential.


Useful Information You Can Provide Us

We will review all information that you provide 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 detailed information as possible. Some of these information include:

  • 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, 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.

What We Do With Your Information

We take every report of tax evasion seriously and will make an independent evaluation of the case using the information provided as well as other information available to us. Where we decide that an investigation is warranted, we will follow up accordingly. Please note that IRAS is bound by strict secrecy provisions, thus we will not be able to update you on how we deal with the information  provided including; whether we have decided to commence investigation and the status or outcome of the case in the event that we have investigated the case.

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Rewards

You may request for a reward in relation to the information and/or documents you have provided. A reward of 15% computed based on tax recovered and capped at $100,000, can be given only if the information and/or documents you provided have led to the recovery of tax that would otherwise have been lost.

To be eligible to be considered for a reward, you will need to:

a)     Identify yourself at the point of providing the information and/or documents and state clearly that you are requesting for a reward.

b)     Provide information that is relevant and specific. It should:

-      Identify the parties involved (Identity number, contact details etc); and

-      include details on all or at least one of the following:

(i)      The time and duration of the tax evasion;

(ii)     Estimated amount involved;

(iii)    Nature of the tax evasion and how the activities were conducted; and

(iv)  Any documentary evidence of the tax evasion

All reward payments are made solely at the discretion of the Commissioner of Inland Revenue, after the investigation has completed and taxes are collected. At that point, IRAS will contact those informants who are to be rewarded. IRAS will not update the status of any reward requested or provide any updates on the status of investigated cases.


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 wish to request for a reward, you will have to come to IRAS in person and provide your personal details at the point of giving us the information and/or documents. Providing us your name and a contact number allows us to clarify the information, furnished if necessary and to better evaluate the case. 

Will my identity remain confidential?

Your identity and all information/documents provided will be kept strictly 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 will not be able to update you on our investigations on other 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?

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.

However, we will institute prosecution if we have evidence that you have evaded tax or have assisted another person to evade tax. Taxpayers who 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. Please refer to IRAS’ Voluntary Disclosure Programme for more details. The decision whether to accord VDP treatments to an informant is made solely at the discretion of the Comptroller.

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