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Taxes · IRAS

Reporting Tax Evasion: Share Duty Resource

Reports should describe deliberate tax misstatements and include concrete evidence, rather than treat every irregularity as proven evasion.

Source checked · 11 October 2026

Evidence and confidentiality

Use IRAS’s reporting template and identify the taxpayer or business, method, amount and years involved, available documents, and how the information became known. IRAS evaluates reports independently and protects the information provided. Anonymous reports are permitted, but tax secrecy means the reporter will not receive investigation progress or outcome details.

Reward conditions

A requested reward may be 15% of recovered tax, capped at S$100,000, at the Commissioner’s discretion after tax is collected. State the reward request and provide identity and contact details when reporting, with specific evidence. Those involved in the evasion, or providing false or misleading information, are not eligible. Personal and commercial disputes unrelated to evasion are outside this reporting channel.

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.

Read the official source ↗
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