This technical note outlines IRAS investigation framework, enforcement powers, and case development lifecycle applied to tax evasion and fraud matters administered by the Inland Revenue Authority of Singapore (IRAS). 1. Mandate of the Investigation and Forensics...

This technical note summarizes key legislative amendments and administrative updates to Singapore’s corporate tax regime, effective from specified Years of Assessment (YAs), alongside compliance best practices and the prevailing penalty framework. 1. Section 10L:...

Singapore’s Inland Revenue Authority of Singapore (IRAS) has published Advance Ruling Summary No. 4/2026, addressing the tax treatment of gains arising from the sale of a company’s office property to a related party . Background of the Application Company A, a...

In a published decision that provides practical guidance on appeal procedure, the Income Tax Board of Review (the "Board") has addressed the requirements for introducing new grounds of appeal in a tax dispute concerning capital allowance claims for a cement silo....

The Inland Revenue Authority of Singapore (IRAS) has announced that the filing deadline for the Year of Assessment (YA) 2026 individual income tax returns is 18 April 2026. The requirement applies to all resident individuals whose income exceeded S$22,000 or whose net...