Iras introduces two new frameworks to help companies improve tax compliance

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SINGAPORE - Two new tax frameworks have been rolled out to help companies strengthen tax compliance, said the Inland Revenue Authority of Singapore on Friday .

The new frameworks are the Tax Governance Framework and the Tax Risk Management and Control Framework for Corporate Income Tax .

The framework is applicable to both corporate income tax and goods and services tax , and can be adopted by any company willing to commit to good tax governance, Iras said. For a GST-registered business accorded Acap status, a one-time extended grace period of three years is given for voluntary disclosure of GST errors made within two years from the date of award of TGF status.

The framework comprises a self-review checklist featuring processes and measures that would demonstrate that sound controls - such as tax governance structure, entity-level controls and tax reporting controls - are in place to manage tax risks.

 

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