Withholding Tax: Reporting Tax Evasion or Fraud

Key requirements

Deliberately concealing income, fabricating deductions or claiming undue tax refunds can constitute evasion. Warning signs such as false invoices or two sets of accounts are not conclusive proof. The source asks for the taxpayer’s identity, method, relevant years and amounts, documentary support and how the reporter became aware. Information and identity are treated confidentially, and anonymous reports are possible. IRAS independently evaluates whether investigation is warranted and, because of secrecy provisions, cannot generally report the case outcome to the informant. Use the official reporting channel rather than publicly making unverified allegations.