Key requirements
The two linked topics serve different purposes. Reporting guidance explains signs of suspected evasion and the channels for providing information to IRAS. Investigation guidance explains why investigations occur, what the process involves and how an affected person should respond. A reporting allegation is not itself proof of an offence. Use the relevant detailed source rather than treating this short directory as a statement of penalties or a finding against any taxpayer.
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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