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Taxes · PDF

Singapore’s Competent Authorities for International Tax Agreements: April 2026 List

The competent-authority list effective 20 April 2026 distinguishes EOIR/SEOI, CRS, treaty policy and transfer-pricing dispute contacts.

Source checked · 11 October 2026

Dated directory and public information

This is a directory effective 20 April 2026, not proof every named officer still holds office after that date. MOF address is 100 High Street #06-03 The Treasury Singapore179434; IRAS55 Newton Road Revenue House Singapore307987. Public entity name, number, status and main activities are free through go.gov.sg/acra-businessprofilereport; paid Business Profile adds officeholders/shareholders/partners, authenticatable at acratrustbar.gov.sg/verify.

Request and spontaneous information exchange

EOIR/SEOI uses [email protected] or OECD Common Transmission System and the EOI request form on IRAS administration-of-EOI page. Listed contacts: Angela ANG ([email protected]), LIM Zhi Wei ([email protected]), Madeline NG ([email protected]). Source notes 28 November 2013 removal of domestic-tax-interest and bank/trust access limitations permits standard EOI subject reciprocity even absent treaty26(4)/(5). Necessary is interpreted foreseeably relevant and all persons not restricted by Article1.

CRS, treaty and pricing channels

CRS-AEOI uses [email protected] plus Angela/LIM, PANG Cheng Jong ([email protected]) and LIN Runxing ([email protected]). Treaty negotiations/non-transfer-pricing MAP use Angela, Gordon CHEONG ([email protected]), CHEW Wee Ling ([email protected]). Transfer-pricing MAP/APA uses Angela, NG Pei San ([email protected]), Linda CHENG ([email protected]), Elaine TAY ([email protected]). These are source official-routing contacts, not a general invitation to send every personal-tax enquiry to them.

MOF and senior IRAS entries

MOF lists Permanent Secretary LAI Chung Han, Second Permanent Secretary NGIAM Siew Ying, Chief Tax Policy Officer Andy SEAH and deputy FOO Guozhi. IRAS CIR is OW Fook Chuen; deputy commissioners Wilson ONG (Corporate/Services), QUEK Su Lynn (Compliance/Service Experience), CHIAM Yah Fang (Business/International Tax), Dennis LUI (Indirect Taxes/Law/Investigation). Assistant commissioners: Angela ANG international tax/relations; Evelyn LIO corporate tax; LOW Han Hsien investigation/forensics; TAN Jek Swan individual tax; Joel AU YONG small business; Raymond TAN Choon Guan taxpayer experience. Names are retained in original Roman spelling.

Remaining directors and specialists

Directory entries also include NG Pei San transfer-pricing/disputes; LIM Zhi Wei EOI; Gordon CHEONG international policy; ANG Seng Leong investigation; KOH Mengxin business operations; Viola WONG centralised services; Robin NG Chun Wee compliance/small-volume taxes; LEOW Lay Hwa corporate branch1; LEE Imm branch2; Deanna CHOO Lay Yen ops-tech/systems; Norhaizah Binte ZAINAL services; Bena NEO policy/assessment/compliance; Rex CHUA service-experience centre; Madeline NG senior assistant EOI director; PANG Cheng Jong/LIN Runxing EOI deputy directors; CHEW Wee Ling international-policy specialist; Linda CHENG/Elaine TAY transfer-pricing specialists; Esther ONG senior corporate branch1 specialist. Those roles are date-specific and the subject-routing notes remain necessary to choose a contact.

Official source

This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.

Read the official PDF ↗
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