Reporting Tax Evasion or Fraud

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

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

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. 

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:

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.