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Economy

Tax and Penalty Arising from Audits by Tax Type

Data from Jan 2002 to Jan 2023

Last updated: 15 Jul 2025, 13:57 SGT

IRAS (Inland Revenue Authority of Singapore)

For FY2003/04, the income tax audit cases included a one-time recovery following the completion of the project on benefits derived by directors from interest-free/subsidised loans.
The definition of corporate income tax compliance cases was revised from FY2021/22 to better reflect IRAS’ overall work done and contributions in terms of compliance.
From FY2004/05, GST refund review cases were not included in the GST audit figure.

Chart: Tax and Penalty Arising from Audit by Tax Type

Data explorer

TaxandPenaltyArisingfromAuditsbyTaxType.csv (59 rows, 2 KB)

Financial Year Year (YYYY)	Tax Type Text	No Of Cases Text	Tax And Penalty Arising Text
(Null)0.0%	(Null)0.0% GST37.3% Corporate Income Tax25.4% Individual Income Tax25.4% Individual and Corporate Income Tax11.9%	(Null)0.0%	(Null)0.0%
2002	GST	19611	197833
2002	Individual and Corporate Income Tax	2992	53254
2003	GST	19981	247107
2003	Individual and Corporate Income Tax	16810	149150
2004	GST	2820	117030
2004	Individual and Corporate Income Tax	4303	115383
2005	GST	1599	76233
2005	Individual and Corporate Income Tax	4384	61386
2006	GST	1688	51594
2006	Individual and Corporate Income Tax	3737	62868

Column legend

Title	Column name	Data type	Unit of measure	Description
Financial Year	financial_year	Year (YYYY)	-	-
Tax Type	tax_type	Text	-	-
No Of Cases	no_of_cases	Text	-	-
Tax And Penalty Arising	tax_and_penalty_arising	Text	-	-

Analyse this dataset with Colab Notebook

1. Copy this dataset ID: d_9a018a869f26c830da4d7d239489f9b7
2. Click on the button below

Sample OpenAPI query

This code can be used to test a sample API query. It retrieves the data catalogue of this dataset. For a complete guide on query parameters and syntax, please refer to the API documentation. Try it out on your browser to see the response schema.

import requests
          
dataset_id = "d_9a018a869f26c830da4d7d239489f9b7"
url = "https://data.gov.sg/api/action/datastore_search?resource_id="  + dataset_id 
        
response = requests.get(url)
print(response.json())

Citation

This dataset can be reused and cited in research publications.

Inland Revenue Authority of Singapore. (2016). Tax and Penalty Arising from Audits by Tax Type (2025) [Dataset]. data.gov.sg. Retrieved August 2, 2025 from https://data.gov.sg/datasets/d_9a018a869f26c830da4d7d239489f9b7/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sg tan_pei_ting@iras.gov.sg

Created on

16 Aug 2016

Licence

Free forever for personal or commercial use, under the Open Data Licence.

Agency

IRAS (Inland Revenue Authority of Singapore)