Skip to content
D

Tax and Penalty Arising from Audit, Annual

Inland Revenue Authority of Singapore (IRAS) publishes annual statistics on tax audit outcomes from FY2002 through FY2022. The CSV breaks cases and combined tax-and-penalty amounts by tax type where applicable. Policy analysts and researchers studying tax compliance enforcement in Singapore can chart how audit activity translates into revenue recovery. The series offers a long-run view of IRAS audit productivity within the stated fiscal-year coverage.

Official description

Number of cases and total amount of tax and penalty arising from audit for Financial Year (FY)2002 to FY2022.

Published by
Inland Revenue Authority of Singapore
Update frequency
annual
Datasets
1

Datasets in this collection

CSV 62 rows

Tax and Penalty Arising from Audits by Tax Type

Inland Revenue Authority of Singapore record of tax and penalty amounts arising from audits, broken down by tax type, covering financial years 2002 through 2024. Each row gives the financial year, the tax type, the number of cases, and the tax and penalty arising, so users can compare enforcement outcomes across income tax, GST, and other tax streams. Several definitional breaks apply: FY2003/04 income tax audits include a one-time recovery relating to interest-free or subsidised director loans, GST refund review cases have been excluded from GST audit figures since FY2004/05, and the corporate income tax compliance case definition was revised from FY2021/22. Tax practitioners and policy researchers use the series to study compliance and enforcement trends.

Inland Revenue Authority of Singapore