Voluntary Compliance Initiatives
IRAS has three initiatives to help GST-registered businesses voluntarily comply – Tax Governance Framework (TGF), Assisted Compliance Assurance Programme (ACAP) and Assisted Self-Help Kit (ASK).
Voluntary Disclosure of Errors for Reduced Penalties
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.
GST Audits by IRAS
Object to Audit Assessment
You have the right to apply for review and revision of any decision made by the Comptroller of GST under the Goods and Services Tax Act (GST Act).