View Administration of the Exchange of Information for Tax Purposes

Singapore endorses the internationally agreed Standard for exchange of information for tax purposes (also known as the “EOI Standard”). In Apr 2013, the Global Forum on Transparency and Exchange of Information for Tax Purposes ("GFTEI") affirmed through a peer review process that Singapore’s EOI regime is in line with the EOI Standard, both in terms of legal framework and implementation. 

Treaty partners may make a request for information for tax purposes to the Competent Authority, Exchange of Information Branch, International Tax Affairs and Relations Division. Treaty partners requesting for information will be required to provide information as specified in the Eighth Schedule of the Singapore Income Tax Act  .

At the 28-29 Oct 2014 seventh GFTEI meeting, the GFTEI, which presently comprises 135 jurisdictions, adopted the 2012 update to Article 26 of the OECD Model Tax Convention and its Commentary ("2012 Update") for incorporation into the Terms of Reference for evaluating the effective exchange of tax information. Consequently, requests for information on a group of taxpayers not individually identified but which have certain characteristics in common and as described in the 2012 Update ("Group Requests") are regarded as coming within the scope of EOI requests based on the EOI Standard.       

In adhering to the EOI Standard, Singapore has amended its laws to put in place the legislative framework to deal with Group Requests, with effect from 28 Nov 2014. With this amendment, Singapore is now able to assist with Group Requests from our treaty partners, subject to reciprocity. 

To facilitate treaty partners in making requests for information and ensure that the requested information can be provided in a timely manner, treaty partners are encouraged to use the attached EOI format (65KB) when making the request.   

IRAS will assess whether the request for information is in line with the EOI Standard and will render EOI assistance only for clear, specific and legitimate requests. Taxpayers may make representations to IRAS to highlight any issues with specific requests, which IRAS will take into account when evaluating the requests. IRAS will make clarifications as appropriate. 

Transmission of Requests 

The original copy of your request must be sent to the following address:

By Post

Competent Authority - Exchange of Information (EOI)
International Tax Affairs and Relations Division - Exchange of Information Branch
Inland Revenue Authority of Singapore
55 Newton Road, Basement 1
Revenue House, Singapore 307987
REPUBLIC OF SINGAPORE

By Fax

A copy of the request may be sent by fax to +(65) 6351 2959.
[This will allow us to attend to your request earlier. Please send us the original request as it is necessary for processing.]

By E-mail

A copy of the request may be sent to the e-mail address at EOI@iras.gov.sg . 
[This will allow us to attend to your request earlier. Please send us the original request as it is necessary for processing.]

For email transmission, please also encrypt the information request package using Winzip or PGP and provide us the password in a separate email.

If you have any enquiries or need clarification on the EOI format, please contact us at the following email address - EOI@iras.gov.sg