Singapore: Sources

This page lists every source cited across the Singapore pages, grouped by type. Each entry gives the title, the publisher, the parts of the source the pages rely on, and a link to the official version. All sources were accessed on 11 October 2026. Government sources are summarized on our pages, not reproduced, so readers should check the original for the full text and for any later changes. The pages themselves give the numbered citation for each statement.

Legislation

All provisions are from the Income Tax Act 1947, published by the Attorney-General's Chambers on Singapore Statutes Online, in the version current on 11 October 2026.

• Income Tax Act 1947: table of contents. Parts 9 and 20, listing sections 37G to 37S and 94 to 105.
• Sections 14C and 14D: R&D deductions. Sections 14C(1) and 14D(1), (1A) and (11).
• Section 37G: cash payout under the Productivity and Innovation Credit scheme. Subsection (1).
• Section 37K: abusive PIC arrangements. Subsections (1), (8), (9) and (11).
• Section 37L: promoters of abusive PIC arrangements. Subsections (1) and (2).
• Section 37R: cash payout under the Enterprise Innovation Scheme. Subsections (1) to (3), (5), (20), (21), (24) and (27) to (35).
• Section 37S: penalties for false information resulting in a payment under section 37R. Subsections (1) to (9).
• Section 65B: access to buildings, documents and computers. Subsection (1).
• Section 67: keeping of books of account. Subsection (1)(a).
• Section 74: additional assessments. Subsections (1) and (2).
• Section 76: notices of assessment and objections. Subsections (2) to (5).
• Section 79: right of appeal to the Board of Review. Subsections (1), (3), (11) and (12).
• Section 81: appeals to the General Division of the High Court. Subsections (1), (2) and (5).
• Section 93A: relief in respect of error or mistake. Subsection (1).
• Section 95: penalty for incorrect return. Subsections (1) to (3).
• Section 96: tax evasion. Subsections (1) to (4).
• Section 96A: serious fraudulent tax evasion. Subsections (1) to (4).

IRAS e-Tax guides

• IRAS e-Tax Guide: Enterprise Innovation Scheme. Inland Revenue Authority of Singapore, Third Edition, published 31 August 2026. Paragraphs 2.1, 3.1, 3.2, 4.1 to 4.5, 5.8 to 5.12, 6.3, 6.4 and 6.9 to 6.14, and Annex A, paragraphs 1.1 to 1.3, 2.1 and 2.3 (with footnote 12).
• IRAS e-Tax Guide: Research and Development Tax Measures. Inland Revenue Authority of Singapore, Eighth Edition, published 30 January 2026. Paragraphs 1.1, 2.2, 11.1 to 11.3 (with footnote 21), 12.1 to 12.3, 13.1 to 13.7 (with footnote 23), 14.1 and 14.2, and Annex A, paragraph 7.
• IRAS e-Tax Guide: IRAS' Voluntary Disclosure Programme. Inland Revenue Authority of Singapore, Thirteenth Edition, published 30 January 2026. Publication history, paragraphs 2.1, 2.2 (with footnote 1), 4.1 to 4.3 and 9.1 to 9.4, section 11 (item 1) and Annex A, paragraphs 1 and 2.
• IRAS e-Tax Guide: Corporate Income Tax: Objection and Appeal Process. Inland Revenue Authority of Singapore, Fourth Edition, published 30 January 2026. Paragraphs 2.1, 2.3 to 2.5, 3.3, 4.3 to 4.5, 5.1 to 5.4, 6.1 and 6.2.

IRAS web guidance

• Enterprise Innovation Scheme (EIS). Inland Revenue Authority of Singapore, last updated 23 September 2026. Sections "Qualifying Conditions", "Option to Convert Qualifying Expenditure into a Cash Payout", "Details on the Qualifying Conditions for the EIS Cash Payout", "How & When to Claim the EIS Benefits", "When Can I Apply for the EIS Cash Payout", "How to Apply for the EIS Cash Payout", "When will I receive the EIS Cash Payout" and "How to amend my online EIS application after submission".
• Research & Development (R&D) Tax Measures. Inland Revenue Authority of Singapore, last updated 13 August 2026. Sections "What Qualifies for R&D Tax Deductions", "Qualifying R&D Projects", "How to Claim R&D Tax Deductions", "Documentation", "Review Process", "Technical Advisory Panel" and "R&D Assurance Framework".
• Getting Companies to Comply. Inland Revenue Authority of Singapore, last updated 17 July 2026. Section "Upcoming Areas of Focus for Compliance", item 1.
• After Filing Form C-S/ Form C-S (Lite)/ Form C. Inland Revenue Authority of Singapore, last updated 29 May 2026. Sections "Tax Assessment Process" and "Objecting to the Notice of Assessment".
• Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C. Inland Revenue Authority of Singapore, last updated 10 August 2026. Step-by-step guides for companies and for tax agents.
• Penalties for Errors in Tax Returns. Inland Revenue Authority of Singapore, last updated 2 March 2023. Sections "Penalties for Errors in Tax Returns" and "Consideration of 'Individual Circumstances'".
• Voluntary disclosure of errors for reduced penalties. Inland Revenue Authority of Singapore, last updated 21 May 2026. Sections "Reduced penalties" (Example 1), "Voluntary compliance initiatives" and "Making a voluntary disclosure".
• Enhanced IRAS-tax agent Relationship Framework. Inland Revenue Authority of Singapore, last updated 28 January 2026. Section "Accreditation for tax professionals".
• Partnership with tax agents. Inland Revenue Authority of Singapore, last updated 27 March 2026. Sections "Enhanced IRAS-Tax Agent Relationship", "Principles and strategies", "Expectations of IRAS and tax agents under the Enhanced IRAS-Tax Agent Relationship Framework" and "Consequences of non-compliance by tax agents".

IRAS forms, notes and filing guides

• Research and Development (R&D) Claim Form (YA 2019 and onwards). Inland Revenue Authority of Singapore. Parts 1 to 6 and notes 1 to 5, in particular Part 4 "Declaration" and items 5L and 5O.
• Explanatory Notes to Form C-S for Year of Assessment (YA) 2026. Inland Revenue Authority of Singapore. Items 7 and 8 and section "Particulars of Person who Reviewed the Return".
• Explanatory Notes to Form C for Year of Assessment (YA) 2026. Inland Revenue Authority of Singapore. Page 1, item on review of the return by an SCTP accredited professional.
• Frequently Asked Questions (FAQs) on Filing of Form C-S/ Form C-S (Lite). Inland Revenue Authority of Singapore, updated 15 May 2026. Questions 3, 12 to 14 and 27.
• User Guide (Tax Agent): File Form C-S/ Form C-S (Lite). Inland Revenue Authority of Singapore. Pages 3 and 21.

IRAS news releases

These releases are cited only for what they say about the law, the PIC scheme and IRAS's enforcement approach. Our pages do not name the people or businesses involved.

• News release on the conviction of a business owner for PIC fraud. Inland Revenue Authority of Singapore, 15 July 2016. Sections "Backdating of Documents" and "Severe Penalties for Abusing PIC Scheme".
• News release on the conviction of a promoter of fraudulent PIC claims. Inland Revenue Authority of Singapore, 12 February 2018. Opening paragraph and section "PIC Promoters Abusing the PIC Scheme".
• News release on a sentence of 14 months' imprisonment for a promoter of fraudulent PIC claims. Inland Revenue Authority of Singapore, 8 January 2020. Opening paragraphs.

Court judgments

• [2020] SGHC 218. High Court of the Republic of Singapore, Tax Appeal No 3 of 2020. Paragraphs 1, 7, 13, 22 and 29. Cited only for the appeal route and the provision considered.

Professional bodies

• Ethics Pronouncement 100: Code of Professional Conduct and Ethics. Institute of Singapore Chartered Accountants, effective 1 July 2025. Revision history, paragraph SG010.1, Part 3 heading, paragraphs 330.1, 330.2, 330.4 A1 to 330.4 A4, 380.5 A1, 380.5 A3, 380.19 A1, 410.8 A1, R410.9, R410.10, 905.5 A1, R905.6 and R905.7, and the Glossary entry "Contingent fee".
• Code of Ethics and Professional Conduct. Singapore Chartered Tax Professionals, effective 1 September 2026. Paragraphs 2.2, 2.8, 3.6, 3.10, 8.18, 10.5 and 10.6.
• About SCTP. Singapore Chartered Tax Professionals.
• Accreditation Progression. Singapore Chartered Tax Professionals. Criteria for each tier and specialization, the experience requirement and the experience-based pathway.
• Continuing Professional Development. Singapore Chartered Tax Professionals. Annual and three-year requirements.
• Frequently Asked Questions. Singapore Chartered Tax Professionals. Sections "General" and "Accreditation Application".