Corporate Income Tax: Investigation by IRAS

Key requirements

IRAS may examine business and electronic records, conduct interviews and obtain information from banks, other authorities or third parties. Visits can occur without advance notice, and officers identify themselves through authority cards. Investigation duration depends on complexity, scope and cooperation; the source’s typical 15–24-month indication is not a guarantee for every case. Fraud removes the ordinary statutory assessment time limits described on the page. Preserve relevant records and provide accurate, complete responses rather than concealing or altering evidence. Historical investigation examples illustrate enforcement; they do not establish a finding against an unrelated taxpayer or determine the outcome of a current case.