GST: Investigation by IRAS

Key requirements

IRAS can investigate across tax types through records review, interviews, third-party information and visits to businesses or other relevant premises. Investigators identify themselves with authority cards and explain the purpose and requirements. The page indicates a normal investigation may take 15–24 months, depending on scope, complexity and cooperation. Statutory assessment limits do not protect fraudulent conduct; additional assessments can reach beyond ordinary limits where fraud exists. Taxpayers must provide access and truthful cooperation, and obstruction is an offence. Confidentiality remains subject to lawful information-gathering and disclosure. Retain original records and follow the stated requirements; the process assesses the full facts and allows legitimate explanations rather than assuming that investigation itself proves guilt.