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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.

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 April 17, 2026 from https://data.gov.sg/datasets/d_9a018a869f26c830da4d7d239489f9b7/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sg melissa_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)

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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.

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