Singapore: Claim integrity measures | Research Credit Integrity Alliance

This page brings together the measures IRAS uses to check that research and development (R&D) deductions and Enterprise Innovation Scheme (EIS) claims are correct: what claimants must file, declare, keep and tell IRAS. It describes the rules only and makes no recommendation.

Overview

Measure	Applies to	Source
Self-assessment, with no advance approval	R&D deductions	R&D e-Tax Guide1
R&D Claim Form, filed with Form C or kept for Form C-S	R&D deductions and EIS R&D claims	R&D e-Tax Guide;1 R&D Claim Form2
Reviewer particulars in the return	All Form C-S and Form C filers	Form C-S notes3
Records kept for 5 years, or 7 years where a cash payout is elected	All businesses; EIS cash payout	Income Tax Act 1947, sections 67 and 37R45
One irrevocable cash payout application a year, after filing the return	EIS cash payout	IRAS EIS page6
Duty to tell IRAS of double claims and early disposals of intellectual property	EIS	EIS e-Tax Guide7
Offences for false information in a payout election	EIS cash payout	Income Tax Act 1947, section 37S8

No advance approval

IRAS states that a taxpayer "need not apply to any government agency" for the R&D tax measures. The taxpayer must self-assess whether its activities are qualifying R&D and, if so, make the claim in its annual return.1 IRAS publishes an e-Tax guide to help taxpayers make that assessment.1

For companies that want certainty in advance, IRAS runs an R&D Assurance Framework, which gives upfront certainty on R&D claims for up to three Years of Assessment. It is open to companies with at least five in-house R&D projects in Singapore and at least $500,000 of qualifying expenditure on them in the year of application.9 See Reviews and audits.

Declarations

Two declarations are made by or for the company:

in the return, the company declares that the return gives "a full and true account of the whole of the company's income";10 and
in the R&D Claim Form, an authorized person declares that the information is true and complete and acknowledges that penalties may be imposed for incorrect or false declarations.2

The return also asks for the particulars of the person who reviewed it, including an SCTP membership number where that person is accredited.3 See Preparer identification.

Documentation

IRAS expects companies to keep proper documentation of their R&D projects "from the start of the R&D project, rather than as an after-event", so that claims can be substantiated on request.11 The R&D e-Tax guide gives examples for each requirement of qualifying R&D, such as project plans, records of enquiries into the current state of knowledge, explanations of the technical uncertainty, the design of experiments, and test results.12 IRAS states that it will accept other forms of documentation from smaller businesses, such as working papers, email discussions and test result scripts.11

The general rule is that a business must keep sufficient records for five years from the relevant Year of Assessment.4 Where a business elects an EIS cash payout, the Act requires records sufficient to show the expenditure to be kept for seven years after the relevant Year of Assessment.5

Controls on the cash payout

The cash payout has its own conditions, set out in section 37R of the Act and in IRAS guidance. In brief, the business must carry on a trade or business in Singapore, meet a three full-time local employee condition, incur at least $400 of qualifying expenditure, apply once a year after filing its return and before the filing due date, and still be carrying on business when the payout is made.56 The election is irrevocable, and any expenditure converted into cash is no longer available for deduction.6 See Cash payout controls.

Duties to notify IRAS

The EIS e-Tax guide describes two notification duties:

Double claims. A business that has claimed both enhanced deductions in its return and a cash payout on the same expenditure must notify IRAS to correct the claim. IRAS states that penalties may apply to businesses that fail to notify it promptly.7 IRAS's EIS page adds that it is an offence to claim enhanced deductions on expenditure already elected for cash conversion.6
Early disposal of intellectual property. A business that received a payout or enhanced deduction for registering or acquiring intellectual property must notify IRAS within 30 days if it disposes of the rights within the minimum ownership period. The payout is then recovered.713

Recovery and time limits

The disbursement of a cash payout "does not preclude IRAS from selecting the EIS application for further audit review subsequently", and IRAS will recover any payout found to have been incorrectly made.7 Under the Act, a payout made for expenditure that does not qualify, made without all requirements being met, or made in excess of entitlement is recoverable as a debt due to the Government.5

For assessments generally, the Comptroller may raise an additional assessment within four years after the end of the Year of Assessment, for YA 2008 onwards. Where there has been fraud or willful default, an assessment may be made at any time.14

Compliance focus

IRAS lists the EIS among the focus areas of its upcoming compliance programs. It states that businesses must meet the eligibility criteria for the activities they claim, should keep adequate documentation, and that IRAS "will conduct audit reviews of EIS applications".15

Sources

Inland Revenue Authority of Singapore, IRAS e-Tax Guide: Research and Development Tax Measures (Eighth Edition, published 30 January 2026), paragraphs 1.1, 2.2 and 11.1 (with footnote 21). https://www.iras.gov.sg/docs/default-source/e-tax/research-and-development-tax-measures-etax-guide_6th-edition.pdf?sfvrsn=1f38a2e8_27 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Research and Development (R&D) Claim Form (YA 2019 and onwards), Part 1, item 1C, and Part 4 "Declaration". https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/rnd-claim-form-(ya-2019-n-after).pdf?sfvrsn=72929970_40 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Explanatory Notes to Form C-S for Year of Assessment (YA) 2026, section "Particulars of Person who Reviewed the Return". https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/explanatory-notes-to-ya-2026-form-c-s.pdf?sfvrsn=1d2386c1_20 (accessed 11 October 2026). Back
Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), section 67(1)(a). https://sso.agc.gov.sg/Act/ITA1947?ProvIds=pr67- (accessed 11 October 2026). Back
Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), section 37R(1), (2), (24), (27), (30) and (34). https://sso.agc.gov.sg/Act/ITA1947?ProvIds=pr37R- (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Enterprise Innovation Scheme (EIS) (last updated 23 September 2026), sections "Qualifying Conditions", "Option to Convert Qualifying Expenditure into a Cash Payout" and "How & When to Claim the EIS Benefits". https://www.iras.gov.sg/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis) (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, IRAS e-Tax Guide: Enterprise Innovation Scheme (Third Edition, published 31 August 2026), paragraphs 6.10 to 6.14. https://www.iras.gov.sg/docs/default-source/e-tax/etaxguide_cit_enterprise-innovation-scheme.pdf?sfvrsn=3a36afd3_12 (accessed 11 October 2026). Back
Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), section 37S. https://sso.agc.gov.sg/Act/ITA1947?ProvIds=pr37S- (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, IRAS e-Tax Guide: Research and Development Tax Measures (Eighth Edition, published 30 January 2026), paragraphs 14.1 and 14.2. https://www.iras.gov.sg/docs/default-source/e-tax/research-and-development-tax-measures-etax-guide_6th-edition.pdf?sfvrsn=1f38a2e8_27 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Frequently Asked Questions (FAQs) on Filing of Form C-S/ Form C-S (Lite) (updated 15 May 2026), question 27. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/faqs---file-form-c-s.pdf?sfvrsn=7b435b8f_52 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Research & Development (R&D) Tax Measures (last updated 13 August 2026), sections "How to Claim R&D Tax Deductions" and "Documentation". https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/business-expenses/research-development-(r-d)-tax-measures (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, IRAS e-Tax Guide: Research and Development Tax Measures (Eighth Edition, published 30 January 2026), paragraphs 12.1 to 12.3. https://www.iras.gov.sg/docs/default-source/e-tax/research-and-development-tax-measures-etax-guide_6th-edition.pdf?sfvrsn=1f38a2e8_27 (accessed 11 October 2026). Back
Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), section 37R(20) and (21). https://sso.agc.gov.sg/Act/ITA1947?ProvIds=pr37R- (accessed 11 October 2026). Back
Attorney-General's Chambers, Income Tax Act 1947 (Singapore Statutes Online, current version), section 74(1) and (2). https://sso.agc.gov.sg/Act/ITA1947?ProvIds=pr74- (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Getting Companies to Comply (last updated 17 July 2026), section "Upcoming Areas of Focus for Compliance", item 1. https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/getting-companies-to-comply (accessed 11 October 2026). Back