Administration of the Exchange of Information for Tax Purposes

Singapore endorses the internationally agreed Standard of exchange of information for tax purposes (also known as the “EOI Standard”). In April 2013, the Global Forum on Transparency and Exchange of Information for Tax Purposes ("GFTEI") affirmed through a peer review process that Singapore’s EOI regime is in line with the EOI Standard, both in terms of legal framework and implementation. 

Treaty partners may make a request for information for tax purposes to the Competent Authority, Exchange of Information Branch, International Tax and Relations Division. Treaty partners requesting for information will be required to provide information as specified in the Eighth Schedule of the Singapore Income Tax Act (6KB).

At the 28-29 October 2014 seventh GFTEI meeting, the GFTEI adopted the 2012 update to Article 26 of the OECD Model Tax Convention and its Commentary ("2012 Update") for incorporation into the Terms of Reference for evaluating the effective exchange of tax information. Consequently, requests for information on a group of taxpayers not individually identified but which have certain characteristics in common and as described in the 2012 Update ("Group Requests") are regarded as coming within the scope of EOI requests based on the EOI Standard.       

In adhering to the EOI Standard, Singapore has amended its laws to put in place the legislative framework to facilitate IRAS' administration of Group Requests with effect from 28 November 2014. With this amendment, Singapore is able to assist with Group Requests from our treaty partners.

To facilitate treaty partners in making requests for information and to ensure information can be provided in a timely manner, treaty partners are encouraged to use the attached EOI format (65KB) when making the request.   

In assessing whether an EOI request is valid and meets the EOI standard, IRAS will rely on the Commentary on Article 26 (Exchange of Information) of the OECD Model Tax Convention and the Commentary to the Convention on Mutual Administrative Assistance in Tax Matters on the interpretation and application of the EOI provisions. The Court of Appeal has also laid out the principles for EOI administration in Singapore. IRAS will render EOI assistance only for clear, specific and legitimate requests. Taxpayers may make representations to IRAS to highlight any issues with specific requests, which IRAS will take into account when evaluating the requests. IRAS will make clarifications as appropriate.

Details on the administration of the other International Tax Compliance Agreements are found as follows:

Sending Requests to Singapore 

By E-mail

We strongly encourage our treaty partners to send their requests to us via email at This will enable us to attend to the requests more promptly. 

To ensure confidentiality, please encrypt the information request package using Winzip or PGP and provide us with the password in a separate email.

For enquiries or clarifications on the EOI format, please email us at

By Post

Alternatively, please direct your requests to the following address:

Competent Authority - Exchange of Information (EOI)
International Tax and Relations Division - Exchange of Information Branch
Inland Revenue Authority of Singapore
55 Newton Road, Basement 1
Revenue House, Singapore 307987     
Republic of Singapore