Enhanced IRAS-tax agent Relationship Framework
IRAS recognises tax agents as our partners in administering the Singapore tax system and facilitating tax compliance. As tax agents work closely with their clients, they also glean valuable insights into the business needs and concerns of their clients. They serve as a valuable channel of feedback for IRAS in the formulation and refinement of tax policies and practices.
Given that IRAS and tax agents share the same objectives of encouraging maximum voluntary tax compliance and facilitating business growth and wealth through sound and effective tax policies, IRAS has formulated the Enhanced IRAS-Tax Agent Relationship Framework to support closer partnership and collaboration between tax agents and IRAS, particularly in the area of training and improving the competence of tax agents.
Principles and strategies
The Enhanced IRAS-Tax Agent Relationship Framework is built on 3 principles:
- Mutually beneficial – Both parties stand to gain from the enhanced relationship.
- Balanced – Both parties are committed towards enhancing the relationship and achieving the common goals of the partnership. Both parties contribute towards the success of the relationship.
- Underpinned by openness, transparency and trust – Both parties should be open and transparent in their practices and dealings with each other, and trust that neither will attempt to exploit the other’s vulnerabilities when such areas are exposed.
The framework is supported by these 4 strategies:
- Profiling tax agents – Understanding tax agent’s practices and needs.
- Facilitating growth of competence – Improving tax agent’s capabilities.
- Improving communication and service – Enable greater value to be delivered to taxpayers and tax agents.
- Consulting and collaborating – Facilitate tax agent’s greater contribution to the tax system.
Both IRAS and tax agents can take the following actions towards fulfilling these strategies:
| Strategy | Actions by IRAS | Actions by Tax Agents |
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| Profiling tax agents | Take steps to enhance its understanding of tax agents’ businesses and needs through regular discussion with Singapore Chartered Tax Professionals (SCTP), focusing on tax compliance and administrative procedures. |
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| Facilitating growth of competence | Assist tax agents in improving their capabilities by conducting relevant seminars and workshops. |
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| Improving communication and service | Aid tax agents in delivering greater value to their clients by:
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| Consulting and collaborating | IRAS will actively engage tax agents on the following via surveys, consultations and focus group sessions:
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Expectations of IRAS and tax agents under the Enhanced IRAS-Tax Agent Relationship Framework
| IRAS | Tax agents |
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Consequences of non-compliance by tax agents
IRAS will not hesitate to take action against errant accountants or tax agents who are non-compliant in their own tax matters or provide objectionable tax advice to their clients. Heavy penalties will be imposed for assisting others to defraud the Government or citizens.
Examples of past cases concerning non-compliance by tax agents and the actions taken by IRAS include:
Contacting IRAS
For case-specific enquiries, please email us via myTax Portal using your Corppass.
For general enquiries, please contact IRAS.
To facilitate communication between IRAS and tax agents, please provide the direct number of the tax advisor and/or tax manager handling the tax matters concerned in your correspondences with IRAS. This will help our officers respond to the right contact in the relevant tax agent firm.
Accreditation for tax professionals
The Singapore Chartered Tax Professionals (SCTP), formerly known as Singapore Institute of Accredited Tax Professionals (SIATP), is the accreditation body for tax professionals in Singapore. SCTP aims to promote the standards of tax practice and raise the technical competence and capability of tax professionals.
IRAS partners SCTP to improve industry standards and we collaborate on seminars and dialogue sessions to discuss tax policies and issues. For example, the SCTP's SME Tax Committee, which focuses on tax-related issues of SMEs, represents SCTP in regular discussions with IRAS on initiatives, consultations and clarifications that SMEs and their tax consultants may face in the areas of tax compliance and administrative procedures. In addition, certain tax compliance initiatives under IRAS, such as the Assisted Compliance Assurance Programme (ACAP) and Assisted Self-help Kit (ASK), can only be performed by SCTP accredited tax professionals.
Tax professionals who have acquired the necessary training and practical experience may apply to SCTP for accreditation. Accredited tax professionals can enjoy greater professional recognition and more opportunities for skills development through priority access to SCTP's events and a wide range of courses by different organisations. Accredited tax professionals also have exclusive access to SCTP's technical articles, research services and IRAS’ collection of tax resources, as well as opportunities to network with other accredited tax professionals.
Learn more about SCTP's programmes at their website. You may also refer to SCTP's online directory for a list of accredited tax professionals.
Information on filing matters
| Corporate Income Tax | Introduction to Corporate Income Tax |
| GST | Introduction to GST |
| Individual Income Tax | Introduction to Individual Income Tax |
| Property Tax | Introduction to Property Tax |
| Stamp Duty | Introduction to Stamp Duty |