Integrated Compliance and Service Framework

The Integrated Compliance and Service Framework depicts how our focus on compliance and service is aligned to IRAS’ vision and corporate goals of providing excellent service and maximising voluntary compliance.

Integrated Compliance and Service Framework_2

Providing excellent service through various channels and service initiatives enables taxpayers to fulfill their tax obligations with ease. This complements the strong deterrent measures that IRAS takes against taxpayers who do not comply with the tax laws. Together, these create an environment that facilitates and encourages voluntary compliance.

To foster such an environment, our compliance and service actions are anchored in the 4 strategic elements – Right Design from the Start, Right Service to Meet Taxpayers’ Needs, Right Actions at the Right Time and Right Taxpaying Values – collectively known as The “Four Rights”.

The "Four Rights" 

1. Right Design from the Start

A simple tax system makes it easier for taxpayers to meet their tax obligations. IRAS actively influences the design of policies and tax laws where possible, to ensure that tax rules and processes are clear and easy to comply with. IRAS also continuously explores ways to integrate tax within taxpayers’ systems or life events, so that taxpayers need not expend additional effort just for tax purposes. These elements embody our belief that “no need for service is the best service”.

2. Right Service to Meet Taxpayers' Needs

Taxpayers who know their tax obligations will be more responsible for their tax matters.  IRAS seeks to understand taxpayers’ needs so as to provide the most appropriate assistance and information to taxpayers in a timely manner.

3. Right Actions at the Right Time

For the small group of taxpayers who are non-compliant, IRAS will take effective, calibrated and timely compliance actions to ensure that they pay their fair share of taxes.  This will maintain society’s trust and confidence in the fairness and sustainability of Singapore’s tax system.

4. Right Taxpaying Values

IRAS is committed to building a community that believes taxpaying is a shared social responsibility. Working alongside our partners and stakeholders, we inculcate a strong sense of righteousness with respect to taxpaying.

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