Notification and review
IRAS contacts the taxpayer by letter, email or phone, identifies requested records and years, and may extend the scope. Reviews can use correspondence, interviews and premises visits. Officers may inspect invoices, receipts, accounts, schedules and bank statements, including personal accounts where required, and seek third-party confirmation. Unsupported expense or capital-allowance claims may be disallowed.
Cooperation and outcomes
Taxpayers must provide timely, complete replies and access to records, premises and relevant staff. Most audits are completed within 12 months, depending on records, scope and cooperation. Findings may produce amended or additional assessments and composition offers. A disputed additional assessment requires a written objection with specific grounds within 30 days, while tax remains payable within one month.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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