What an investigation involves
Visits may be unannounced and can include business, residential, agent or other relevant premises. Investigators identify themselves using authority cards and provide a letter explaining the visit. They may preserve paper and electronic evidence and obtain information from banks or foreign authorities. The page gives a usual duration of 15–24 months, depending on scope, complexity and cooperation.
Records, responses and confidentiality
Provide complete and truthful information and preserve relevant records. Obstructing officers and deliberately giving false answers can be separate offences. IRAS describes confidentiality subject to disclosures permitted by law, and gives taxpayers an opportunity to explain irregularities. Fraud is not protected by the ordinary statutory assessment time limits described on the page.
Possible outcomes
Outcomes can be prosecution, composition, a stern or conditional warning, or closure without further action after necessary tax adjustments where wrongdoing is not established. Serious tax offences have substantial financial and criminal consequences. A suspected irregularity or investigation alone is not a finding of guilt.
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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