What may be reviewed
Audits can inspect premises and examine ownership, occupancy, tenancy and accounting records. IRAS normally notifies the visit by letter, email or telephone and identifies the records needed. Keep plans, permits, leases, invoices and payment schedules ready; property or legal consultants may attend.
Cooperate and verify authority
Authorised officers carry IRAS authority cards. Taxpayers should allow lawful access, interviews and record copying, and provide complete timely replies. Obstruction and false information are offences under the stated Property Tax Act provisions. Disclose inaccuracies promptly and retain the audit conclusion and any revised assessment.
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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