Reporting tax evasion or fraud

The vast majority of our taxpayers are compliant, but a minority evade their taxes intentionally.

Tax Evasion 

Tax evasion is when someone deliberately provides inaccurate or incomplete information about their activities to reduce their tax liability or obtain undue tax credits and refund.

Examples of Income Tax Evasion

  • failing to declare all assessable income
  • claiming deductions for expenses that were not incurred or were not legally deductible
  • claiming personal relief on fictitious dependents

Examples of GST Evasion

  • claiming input tax on fictitious purchases
  • omitting output tax charged on local taxable supplies
  • claiming tourist refunds when not entitled to

Signs of Evasion

Not all people or businesses who show these signs are deliberately and dishonestly evading tax. By telling us what you know, we can investigate the matter and take actions against those who have committed tax offences.

Signs of Income Tax Evasion

  • not wanting to issue a receipt
  • keeping two sets of accounts
  • providing false invoices to support fictitious expenses

Signs of GST Evasion

  • 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

Alerting IRAS of Evasion

We take every report of tax evasion very seriously and will make an independent evaluation of the case using the information provided as well as other information available to us. We review all reports given to us and act upon them accordingly. It would be most helpful if you can provide us with as much detail as possible.

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 you provide, including

  • whether we decide to commence investigation; and
  • the status or outcome of the case.

The information you provide can help to make the tax system fairer for everyone.

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

How to Alert IRAS

If you are aware of someone who has evaded tax in Singapore or have information regarding fraudulent tax-related activities, please:

  1. Contact us through this email template  < Reporting Tax Evasion > or send an email to ifd@iras.gov.sg
  2. File a report at
    Investigation and Forensics Division (IFD)
    Inland Revenue Authority of Singapore
    14th Storey Revenue House
    55 Newton Road
    Singapore 307987

Info to Provide to IRAS

We will review all information given to us, and will initiate investigation if our review indicates that it is likely that a tax offence has been committed. 

It would be useful for the information provided to be as detailed as possible. Details should 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 taking place, estimated amount involved, how the activities were conducted, the time and duration of evasion and any documentary evidence confirming the evasion. 

Reward for Alerting IRAS of Evasion

You may request a reward for the information and/or documents you provide to us.

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

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

  1. Identify yourself at the point of providing the information and/or documents and state clearly that you are requesting for a reward.
  2. 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:
    1.  The time and duration of the tax evasion;
    2.  Estimated amount involved;
    3.  Nature of the tax evasion and how the activities were conducted; and
    4. 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 been completed and taxes are collected. Only then will IRAS contact informants who will receive the reward. IRAS will not update the status of any reward requested or provide any updates on the status of investigated cases.

  • 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 need to come to IRAS personally and provide your personal details when giving us the information/documents.

    Providing us with your name and a contact number allows us to make clarifications and ask you for more information if necessary.

  • 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 reported?

    No we cannot. As there are strict rules on confidentiality under tax laws, we are unable to tell you about our investigations of specific taxpayers. However, we will review all cases reported to us and act upon them accordingly.
  • Will 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.

    We will institute prosecution if we have evidence that you evaded tax or assisted another person to evade tax.

    If you evaded tax or assisted another person to evade tax but disclose it voluntarily to IRAS, we may treat the voluntary disclosure as a mitigating factor and compound your offence(s) at a reduced penalty rate of 200%, instead of prosecution. For more details, please refer to IRAS' Voluntary Disclosure Programme (VDP) . The decision of whether to accord VDP treatment to an informant is made solely at the discretion of the Comptroller.

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