Terms of Use

  1. Thank you for visiting  www.iras.gov.sg or  mytax.iras.gov.sg or  mytax.iras.gov.sg/easy(henceforth known as "Site"). By accessing and/or using any part of this Site (including the online and offline services), you shall be deemed to have accepted to be legally bound by these Terms of Use. If you do not agree to these Terms of Use, please do not use this Site (including the online and offline services).

General

  1. These Terms of Use may be changed from time to time. All changes will be posted on this page, and your use of this Site after such changes have been posted will constitute your agreement to the modified Terms of Use and all of the changes.

Proprietary Rights

  1. This Site is owned and operated by the Inland Revenue Authority of Singapore (IRAS).
  2. The materials located on this Site including the information and software programs (the Contents), are protected by copyright, trademark and other forms of proprietary rights. All rights, title and interest in the Contents are owned by, licensed to or controlled by IRAS.

Privacy Policy

  1. Click here to review this Site's Privacy Policy.

Restrictions on Use of Contents 

  1. Except as otherwise provided, the Contents of this Site shall not be reproduced, republished, uploaded, posted, transmitted or otherwise distributed in any way, without the prior permission of IRAS. To use any parts of the Contents of this Site, the user must seek permission in writing, stating the Contents for use; intent of use; manner of use; time frame of use and identity of the user. IRAS reserves the right to refuse permission without declaring reason(s); and/or if information submitted by user is deemed insufficient.
  2. Modification of any of the Contents or use of the Contents for any other purpose will be a violation of IRAS copyright and other intellectual property rights. Graphics and images on this Site are protected by copyright and may not be reproduced or appropriated in any manner without written permission of IRAS.

Disclaimer of Warranties and Liability

  1. IRAS does not warrant and hereby disclaims any warranty that the Contents available through this Site or any functions associated therewith will be uninterrupted or error-free, or that defects will be corrected or that this Site and the server is and will be free of all viruses and/or other harmful elements. 
  2. (a)  IRAS does not make any representations or warranties as to the accuracy, completeness, reliability, timeliness, currentness, non-infringement, title, merchantability, quality or fitness for any particular purpose of the Contents of this Site.

    (b)  In publishing the contents of this Site, IRAS does not make any representations or warranties whatsoever.

    (c)  IRAS shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this Site, or errors or omissions in the transmission of the Contents, or as a result (direct or indirect) of, or in connection with your use of this Site (including the download and/or use of the online and offline services) or reliance on any information, materials, tools, online services or offline services provided in or available from this Site irregardless of the form of action. 

    (d)  IRAS shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this Site.
  3. (a)  This information aims to provide a better general  understanding of taxpayers’ tax obligations and is not intended to comprehensively address all possible tax issues that may arise.

    (b)  While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.

    (c)  For enquiries, please  contact us.

Right of Access

  1. IRAS reserves all rights to deny or restrict access to this Site to any particular person, or to block access from a particular Internet address to this Site, at any time, without ascribing any reasons whatsoever. The accessibility and operation of our website relies on technologies outside our control. We do not guarantee continuous accessibility or uninterrupted operation of the website.

Links from this Site to other websites

  1. This Site contains hyperlinks to websites which are not maintained by IRAS. IRAS is not responsible for the contents of those websites and shall not be liable for any damages or loss arising from access to those websites. Use of the hyper-links and access to such websites are entirely at your own risk.
  2. Hyperlinks to other websites are provided as a convenience to the user. In no circumstances shall IRAS be considered to be associated or affiliated in whatever manner with any trade or service marks, logos, insignia or other devices used or appearing on websites to which this Site is linked.

Links to this Site from other websites

  1. Except as set forth below, caching and links to, and the framing of this Site or any of the Contents are prohibited.
  2. Linking to the Homepage: You may link to the Homepage of this Site, upon notifying IRAS in writing.
  3. Hyperlinking to an internal page of this Site: You must make a specific request for, and secure permission from IRAS prior to hyperlinking to, or framing, this Site or any of the Contents, or engaging in similar activities. IRAS reserves the right to impose conditions when permitting any hyperlinking to, or framing of this Site or any of the Contents.
  4. Your linking to, or your framing of this Site or any of the Contents constitute acceptance of these Terms of Use. This is deemed to be the case even after the posting of any changes or modifications to these Terms of Use. If you do not accept these Terms of Use, you must discontinue linking to, or framing of this Site or any of the Contents.
  5. IRAS reserves all rights to disable any links to, or frames of any site containing inappropriate, profane, defamatory, infringing, obscene, indecent or unlawful topics, names, material or information, or material or information that violates any written law, any applicable intellectual property, proprietary, privacy or publicity rights.
  6. IRAS reserves the right to disable any unauthorised links or frames and disclaims any responsibility for the content available on any other website reached by links to or from this Site or any of the Contents.

Security

  1. Where appropriate, we use available technology to protect the security of communications made through this Site. However, we do not accept liability for the security, authenticity, integrity or confidentiality of any transactions and other communications made through this Site.

    Internet communications may be susceptible to interference or interception by third parties. Despite our best efforts, we make no warranties that this Site is free of infection by computer viruses or other unauthorised software.

    You should take appropriate steps to keep your information, software and equipment secure.

    These steps include clearing your Internet browser cookies and cache before and after using any services on this Site.

    You should keep your passwords confidential. You may need to access our online services with your SingPass/IRAS PIN/Access Code, we will not require you to divulge your password in any other instances.

    For more details on the essential infocomm security tips, please visit:  http://www.singcert.org.sg/awareness/

Fees

  1. There are currently no fees for using any part of this Site. We reserve the right to introduce fees in future. IRAS is not responsible for any fees charged by any other Internet sites which is hyperlinked to this Site.

Governing Law

  1. These Terms of Use shall be governed and construed in accordance with laws of the Republic of Singapore.


Terms of Use of Datasets


Acceptance of Terms of Use

  1. By accessing and using the datasets provided in this Site or other sites owned by Inland Revenue Authority of Singapore (“IRAS”) that are linked from this Site, you agree to be legally bound by these Terms of Use. If you do not agree to these Terms of Use, do not access or use the datasets.
  2. This Site may also provide links to datasets which are available only on payment or under other terms of use. You will be informed of such additional terms of use before you access or download such datasets. Your use of such datasets will be subject to additional terms of use.
  3. These Terms of Use may change from time to time without notice. It is your responsibility to check the Terms of Use whenever you access, download or use the datasets.

Conditions of Use

  1. Subject to these Terms of Use, the IRAS grants you, without consideration, a worldwide, royalty-free, non-exclusive use of the datasets for the following purposes:

    1. copying, distribution or transmission of the datasets;
    2. modification or adaptation of the datasets to suit your needs; 
    3. use of the datasets for applications that you develop; or
    4. sharing or commercialisation of the applications that you develop using the datasets.   

  2. You must:

      1. clearly state in your applications or websites containing the datasets the source of the datasets and the date the datasets were downloaded from this Site;
      2. clearly indicate that any analysis or transformation of data are made by you and shall not be attributed to IRAS, the Singapore Government or any other public body created by written law (“public body”);
      3. clearly state in your applications or websites containing the datasets: "The datasets provided by IRAS via www.iras.gov.sg, the Singapore Government and any public body, via Data.gov.sg are governed by the Terms of Use available at https://www.iras.gov.sg/irashome/terms-of-use/. To the fullest extent permitted by law, IRAS, the Singapore Government and any public body is not liable for any damage or loss of any kind caused directly or indirectly by the use of the datasets or any derived analyses or applications."; and
      4. include the same requirements stated in paragraphs (a), (b) and (c) in any sub-licences that you grant, and require your sub-licensees to do the same;
      5. inform IRAS in writing and register with Data.gov.sg here if you intend to use the datasets to develop applications or for other commercial purposes; and
      6. cease to use the datasets and remove them from your applications or websites upon the request of IRAS, the Singapore Government or any public body in the event that the datasets are no longer provided on www.iras.gov.sg or of a breach of any of these Terms of Use. 
    1.  You must not use the data for purposes deemed inappropriate and/or misleading to the general public. Such instances include, but are not limited to:

      1. presenting the datasets in a misleading or incorrect manner, or misrepresenting the data; or
      2. using the data to promote or support any illegal activities. 
    2. The breach of any of these Terms of Use shall result in the cancellation of the licence to use the datasets granted to you under clause 4. These Terms of Use (except for clause 4) shall survive the cancellation of the licence granted under clause 4.

    Disclaimers

    1. The datasets are provided on an "as is" basis without warranties of any kind. IRAS, the Singapore Government or any public body do not make any representations or warranties whatsoever and, to the fullest extent permitted by the law, hereby disclaim warranties, whether express, implied or statutory, to you or any third party in relation to the use of the datasets, including but not limited to any warranty as to the accuracy, correctness, reliability, timeliness, non-infringement, title, quality or fitness for any particular purpose of the datasets.
    1. IRAS, the Singapore Government and any public body shall not be liable to you or any third party for damage or loss of any kind, including but not limited to direct, indirect, punitive, special or consequential damages, loss of goodwill, loss of business resources, income, revenue or profits, lost or damaged data, or damage to your computer or other property, arising directly or indirectly from your or any third party's use of, or inability to use, the datasets or the relevant sites. 
    1. IRAS, the Singapore Government and any public body reserve the right at any time, without notice or liability, to remove the datasets from the relevant sites. 

    Indemnity

    1. You agree to fully indemnify IRAS and to hold IRAS, the Singapore Government and any public body harmless from any and all claims, demands, losses, liabilities, costs and expenses (including but not limited to legal costs) against IRAS, the Singapore Government and any public body arising directly or indirectly from:

      1. your use of the datasets;
      2. your breach of any of these Terms of Use;
      3. your violation of any rights of another; or
      4. any claim made by a third party in connection with the third party's use of the datasets or any derived analyses or applications which you have provided.

    Intellectual Property

    1. You acknowledge and agree that all intellectual property rights subsisting in or used in connection with this Site or the datasets is the property of IRAS, the Singapore Government and any public body, as the case may be.
    1. You have no authority to enforce any intellectual property rights belonging to IRAS, the Singapore Government or any public body in respect of the data sets except with the prior written approval of IRAS.

    1. In accordance with Regulation 5 of the Copyright (Network Service Provider) Regulations (Cap. 63, Rg. 7), the designated representative is:

      Inland Revenue Authority of Singapore
      Corporate Planning Branch
      55 Newton Road, Revenue House, Singapore 307987
      iras@iras.gov.sg

    Governing Law

    1. These Terms of Use shall be governed by and construed in accordance with the laws of the Republic of Singapore. You irrevocably agree that the Singapore courts shall have exclusive jurisdiction in relation to any dispute arising from or relating to these Terms of Use, and for such purposes irrevocably submit to the jurisdiction of the Singapore courts. IRAS reserves its rights to commence or maintain proceedings for such a dispute in the court of any other country claiming or having jurisdiction in respect thereof and you irrevocably waive any objection you may have to such proceedings being brought in any such court.

    Meaning of Terms

    1. In these Terms of Use:

      1. "relevant sites" means the IRAS Site, www.iras.gov.sg, and other sites owned by IRAS that are linked from this Site;
      2. “use of the data”, "use of the datasets" and “using the datasets” includes accessing, downloading, copying, distribution, transmission, modification and adaptation of the datasets, or any derived analyses or applications, for commercial purposes or otherwise.