Tax and Penalty Arising from Audits by Tax Type
What this data shows
Published by Inland Revenue Authority of Singapore. 65 records. Fields include Financial Year, Tax Type, No Of Cases, Tax And Penalty Arising (4 columns in total). Covers 2002-01-01 to 2025-01-01. Last updated 2026-09-04.
Description
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.
Official description
* 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.
- Last updated
- Coverage
- 2002-01-01 – 2025-01-01
- Rows
- 65
- Columns
- 4
Chart
Values are summed where multiple rows share the same category.
Compare with another dataset →Data
| Financial Year | Tax Type | No Of Cases | Tax And Penalty Arising |
|---|---|---|---|
| 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 |
Preview shows 10 rows and 4 columns. Use the table search or download the CSV for the full data.
Columns
| Column | Type | Categorical |
|---|---|---|
| Financial Year | Year (YYYY) | No |
| Tax Type | Text | Yes |
| No Of Cases | Text | No |
| Tax And Penalty Arising | Numeric | No |