Getting It Right

Wrongful Collection of GST by GST-registered persons

Learn about what constitutes wrongful collection of GST.

Voluntary Compliance Initiatives

Learn about the three initiatives to help GST-registered businesses voluntarily comply – Tax Governance Framework (TGF), Assisted Compliance Assurance Programme (ACAP) and Assisted Self-Help Kit (ASK).

Voluntary Disclosure of Errors for Reduced Penalties

Learn about IRAS Voluntary Disclosure Programme (VDP), including the qualifying conditions and reduced penalties.

GST Audits by IRAS

Learn about the GST audits by IRAS, including the current area of focus for audits and the results of past audits.

Object to Audit Assessment

Learn how to file an objection and understand more about your right to appeal if you disagree with the Comptroller’s decision.

Tax Evasion or Fraud

Learn about the reporting of tax evasion or fraud and investigation conducted by IRAS.

Tax Governance and Tax Risk Management

Learn about tax governance and tax risk management, including the Tax Governance Framework (TGF) and the Assisted Compliance Assurance Programme (ACAP).