Reporting Tax Evasion or Fraud

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

What is Tax Evasion

Tax evasion is when someone has deliberately provided IRAS with inaccurate or incomplete information about their activities to reduce their tax liability or obtain undue tax credits and refunds.

Examples of evasion in Income Tax:

  • 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 evasion in GST:

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

Signs of Evasion

Some signs that a person or business may be evading income tax:

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

Some signs that a person or business may be evading GST:

  • 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
  • not wanting to issue a receipt or a tax invoice

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

Contact Us

If you are aware of someone who has evaded tax in Singapore or have information about some tax-related fraudulent activities, you may provide information to IRAS via email to ifd@iras.gov.sg or use the reporting email template  < Reporting Tax Evasion >.

You may also send your letter and supporting documents to IRAS: 
Investigation and Forensics Division (IFD)
Inland Revenue Authority of Singapore 
55 Newton Road
Singapore 307987

Your information could help make the system fairer for all of us.

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

    Useful Information You Can Provide Us

    We will review the information that you have provided and will initiate investigation if our review indicates that a tax offence has likely been committed. To assist us in our review, please provide the following:

    • Particulars of the Tax Evader, Business or Company (Full name, identity number e.g. NRIC No., UEN, ROB, ROC No., address, contact number);
    • Describe the method of the tax evasion and how the activities were conducted;
    • Amount evaded and the year(s) involved;
    • Supporting information or documentary evidence currently in your possession showing the tax evasion. For example, copies of the records and documents such as ledger accounts, invoices, payment records. For those records that are not in your possession, please describe them and identify their location(s) where possible.
    • Explain how and when you became aware of the tax evasion.

    What We Do With Your Information

    We take every report of tax evasion seriously and will make an independent evaluation of the case using the information provided as well as other information available to us. Where we decide that an investigation is warranted, we will follow up accordingly. 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 provided including; whether we have decided to commence investigation and the status or outcome of the case in the event that we have investigated the case.

    IRAS will not handle matters which are not related to tax evasion, e.g. personal or internal disputes among business partners, commercial disputes between private parties.

     

    Rewards

    You may request for a reward in relation to the information and/or documents you have provided. A reward of 15% computed based on tax recovered and capped at $100,000, can be given only if the information and/or 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 state clearly that you are requesting for a reward and provide your name and contact details at the point when making the tax evasion report. We may request you to come to IRAS subsequently for identity verification. You will need to provide relevant and specific information with supporting documents or evidence showing tax evasion.

    All reward payments are made solely at the discretion of the Commissioner of Inland Revenue, after the investigation has completed and taxes are collected. At that point, IRAS will contact those informants who are to be rewarded. 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, providing us your name and a contact number allows us to clarify the information furnished, where necessary. If you wish to request for a reward, you will have to provide your name and contact number at the point of giving us the information and/or documents so that we can contact you to verify your identity.  

       

    • 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 or the status of my tax evasion report?

      No, we cannot. As there are strict rules on confidentiality under the tax laws, we will not be able to update you on the status of the case or on our investigations on other taxpayers. We will review all cases reported to us and act upon them accordingly.

    • Can I receive immunity from prosecution if I provide information about someone evading tax?

      If you are merely providing information about someone else evading tax, you will not be prosecuted for tax evasion or for assisting another person to evade tax.

      However, we will institute prosecution if we have evidence that you have evaded tax or have assisted another person to evade tax. Taxpayers who come forward and voluntarily disclose past actions involving wilful intent to evade taxes may be accorded the treatment of having their offences compounded at a reduced penalty rate of 200%, instead of being prosecuted. Please refer to IRAS' Voluntary Disclosure Programme ("VDP") for more details. The decision whether to accord VDP treatments to an informant is made solely at the discretion of the Comptroller.

    RATE THIS PAGE

    • Strongly Disagree
    • Strongly Agree

    Information is easy to understand.

    Information is useful.

    Information is easy to find.

     
    Please email us if you would like us to respond to your enquiries.