Our belief about taxpayers
IRAS believes compliant taxpayers exert an influence on societal behaviour and create pressure on the minority group of errant taxpayers to be compliant.
IRAS tailors our compliance approach to 4 taxpayer profiles - voluntarily compliant, unaware, negligent and errant, allowing us to provide the right support or take the right measure:
Most taxpayers want to meet their tax obligations and do so willingly. We make this as easy as possible by providing the necessary platforms and services.
Examples: digital services, frontline services for face-to-face support where needed, No-Filing Service, and simplification of filing via the Auto-inclusion of Employment Income Scheme
Some taxpayers want to comply but need assistance to do so. We help by raising taxpayers’ awareness of tax requirements and providing clear and accurate information to prevent unintentional non-compliance.
Examples: SMS reminders, seminars, public communications and dialogues with trade associations
Some taxpayers may not have given sufficient attention to their tax obligations. We seek to detect errors and deter this group from making recurring mistakes.
Examples: Audit programmes and Voluntary Disclosure Programme to encourage self-correction of errors
A minority of taxpayers intentionally cheat or evade tax. IRAS will not hesitate to take strong actions (e.g., prosecutions and legal actions) against them and penalise such errant taxpayers. If you are aware that someone has evaded tax in Singapore, you are encouraged to contact us.
Integrated Compliance and Service Framework
The Integrated Compliance and Service Framework (ICSF) depicts how compliance and service efforts support IRAS' vision and goals of providing excellent service and maximising voluntary compliance.
It guides our work through 4 strategic elements – Right Design from the Start, Right Service to Meet Taxpayers’ Needs, Right Actions at the Right Time and Right Taxpaying Values – collectively known as The “Four Rights”:
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A simple tax system makes it easier for taxpayers to fulfil their tax obligations. IRAS actively influences the design of policies and tax laws where possible, to ensure that tax rules and processes are clear and easy to comply with.
IRAS also continuously explores ways to integrate tax within taxpayers’ systems or life events, so that taxpayers need not expend additional effort just for tax purposes. This embodies our belief that “no need for service is the best service”.
Taxpayers who know their tax obligations will be more responsible for their tax matters. IRAS seeks to understand taxpayers’ needs so as to provide excellent and timely service through various channels and service initiatives, enabling taxpayers to fulfil their tax obligations with ease.
While most taxpayers are generally compliant, there may be a small group who are non-compliant. IRAS will put in place strong deterrent measures which are effective, calibrated and timely to ensure non-compliant taxpayers pay their fair share of taxes. This will maintain society’s confidence in the fairness and sustainability of Singapore’s tax system.
IRAS is committed to building a community which believes in taxpaying as a shared social responsibility. Working alongside our partners and stakeholders, we aim to inculcate strong taxpaying values in the community
IRAS' focus on taxpayer compliance
IRAS adopts a risk-based approach to compliance. We identify and prioritise key compliance risks and develop targeted programmes to address them.
IRAS promotes voluntary compliance by sharing our key compliance focus areas for the year. This helps taxpayers understand the main compliance issues and what IRAS is doing to address them.
General Compliance Focus Areas
IRAS' focus on Compliance Focus Areas for Individuals
IRAS' focus on Compliance Focus Areas for Companies
IRAS' focus on Compliance Focus Areas for GST-registered Businesses