Process and verification
Investigations can span income tax, GST and other IRAS-administered taxes. The source gives a normal duration of about 15–24 months, varying with complexity and cooperation. Investigators identify themselves with authority cards and provide a letter explaining the visit. Records may be obtained from business or residential premises, agents, banks and other relevant parties; maintain complete paper and electronic evidence.
Duties and statutory powers
Provide accurate, complete answers and documents requested. Officers have statutory access, copying and seizure powers; obstruction and deliberate false answers can lead to criminal consequences. Fraud can remove the ordinary statutory assessment time limits. IRAS commits to confidentiality and fair treatment, but information may be disclosed where legislation allows it.
Official source
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