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Economy

Tax and Penalty Arising from Audits by Tax Type

Data from Jan 2002 to Jan 2024

Last updated: 11 Sep 2025, 08:34 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 (62 rows, 2.1 KB)

Financial Year
Year (YYYY)
Tax Type
Text
No Of Cases
Text
Tax And Penalty Arising
Text
(Null)0.0%
(Null)0.0%
GST37.1%
Corporate Income Tax25.8%
Individual Income Tax25.8%
Individual and Corporate Income Tax11.3%
(Null)0.0%
(Null)0.0%
2002GST19611197833
2002Individual and Corporate Income Tax299253254
2003GST19981247107
2003Individual and Corporate Income Tax16810149150
2004GST2820117030
2004Individual and Corporate Income Tax4303115383
2005GST159976233
2005Individual and Corporate Income Tax438461386
2006GST168851594
2006Individual and Corporate Income Tax373762868
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_9a018a869f26c830da4d7d239489f9b7
  2. 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 May 22, 2026 from https://data.gov.sg/datasets/d_9a018a869f26c830da4d7d239489f9b7/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sgmelissa_lim@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)