Getting it right

  • IRAS understands that some taxpayers may occasionally make errors in their tax returns due to lack of care or awareness of their tax obligations. The IRAS Voluntary Disclosure Programme (VDP) encourages taxpayers who have made errors in their tax returns to come forward voluntarily, in a timely manner, to correct their errors. IRAS is prepared to reduce penalties for voluntary disclosures which meet the qualifying conditions.


  • Audits involve reviewing your income generating activities to ensure that the information in the tax return provided to us is accurate. The audits are conducted to assess the likelihood of risk. Being selected for an audit does not necessarily mean that you have made a mistake.