View Administration of the Exchange of Information for Tax Purposes

Key requirements

Assistance is limited to clear, specific and legitimate requests meeting the standard and the Eighth Schedule requirements. IRAS considers the OECD commentaries and Singapore judicial principles when evaluating requests. Subjects may make representations identifying issues with a specific request, which IRAS considers as part of its assessment. Partner authorities are encouraged to use Singapore’s format and secure submission arrangements, with encrypted information and separately supplied passwords. This is a competent-authority process; a private person cannot treat it as an unrestricted means of obtaining another taxpayer’s records.