🇸🇬 Singapore税务
新加坡IRAS严打MLM佣金逃税：32万新币案件警示合规申报
来源：IRAS · IRAS Singapore
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
新加坡税务局（IRAS）于2026年2月13日对一名MLM销售分销商提起刑事指控，因其在2016–2019课税年度虚假申报，逃避所得税32.36万新币。该案例系IRAS针对多层次营销代理人的专项审计行动之一。关键合规要点：所有新加坡来源佣金收入必须全额申报为应税收入；关联公司支付须具市场公允价值及完整凭证；滥用多实体架构拆分收入将被穿透征税；仅可扣减真实、直接、有凭证支持的业务支出；个人消费、达标性批量采购等不得抵扣。企业需立即审查佣金结构、实体架构与费用凭证管理，避免面临最高4倍税款罚金、5万新币罚款及5年监禁。
✅ 合规行动清单 · Compliance Checklist
- ›立即审查2016–2024年度所有MLM佣金收入申报记录，确保全额申报新加坡来源佣金（IRAS要求，无宽限期）
- ›重新评估多层实体架构安排，对关联公司间佣金支付补充公允价值支持文件及商业实质说明（2026年3月31日前提交IRAS合规自查报告）
- ›清理费用凭证系统，剔除个人消费、达标性批量采购等非经营性支出，仅保留真实、直接、有发票/合同支撑的业务成本（2026年4月30日前完成内部审计）
- ›Review all MLM commission income filings for YA 2016–2024 immediately to ensure full declaration of Singapore-sourced commission (IRAS requirement, no grace period)
- ›Reassess multi-entity structures and submit arm’s-length documentation and commercial substance justification for intercompany commission payments by 31 March 2026 to IRAS
- ›Purge non-deductible expenses (e.g., personal consumption, volume-based bulk purchases) from expense records and retain only substantiated, direct, business-related costs with valid invoices/contracts by 30 April 2026
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立即咨询 →常见问题解答
作为中国企业在新加坡运营的MLM分销商，是否必须将全部佣金计入个人所得税申报？+
是的。根据IRAS规定，所有源自新加坡的佣金收入（无论是否通过离岸公司或关联方支付）均属应税所得，必须以个人名义全额申报并纳税。任何刻意通过多层实体转移、拆分或隐匿佣金的行为，将被IRAS穿透认定并直接向实际控制人征税。
我们为提升销售等级而批量采购产品，这部分支出能否作为业务成本抵扣？+
不能。IRAS明确指出，仅为满足销售阶梯、获取更高佣金比例或维持会员资格而进行的批量采购，属于非经营性支出，不得列为可抵扣费用。只有实际用于转售、推广或客户交付且具备完整发票与商业逻辑的支出才可能被认可。
若已用新加坡本地公司收取佣金，是否比个人申报更节税？+
未必。IRAS将审查商业实质：若公司无真实办公、员工、功能风险，仅为收入分流而设，将被认定为‘无商业目的安排’而 disregarded（不予承认），全部佣金仍按个人所得征税，并追加罚款。节税必须基于真实运营架构。
发现过去三年佣金申报遗漏，现在主动补报还来得及吗？+
来得及且强烈建议。IRAS将主动披露视为重要减责因素，可能免除刑事起诉、降低罚款倍数，并允许分期补缴税款及利息。须通过IRAS官网‘Disclosure of Past Tax Mistakes’通道正式提交说明与证据。
IRAS如何识别MLM代理人的税务异常？企业应如何自检风险？+
IRAS运用数据比对（如银行流水、支付平台记录、MLM总部佣金报表）与统计模型识别收入/支出不匹配、多实体资金循环、费用畸高等异常。企业应每季度核对：佣金入账主体与申报主体一致性、费用凭证真实性、关联交易定价合理性、是否存在‘空壳公司’资金归集行为。
相关关键词
新加坡MLM税务IRAS佣金申报多层次营销合规新加坡所得税申报MLM逃税处罚
📄 官方原文参考（英文）点击展开
Tax Crime Sales Distributor Faces Charges for Evading Over $320,000 in Income Tax Share: 13 Feb 2026 Ng Kim Kia, Gary, a 36-year-old product sales distributor, has been charged in Court on 13 Feb 2026 for making false entries in his Individual Income Tax returns for Years of Assessment (“YA”) 2016 to 2019, resulting in tax undercharged amounting to $323,631.This case was uncovered in connection with Chong Jia Ling, Genevieve’s case, also a product sales distributor who had been charged in Oct 2025. IRAS’ Audits on Commission Agents IRAS runs regular audit programmes across various industries to ensure that individuals, businesses and the self-employed comply with their tax obligations. IRAS leverages data analytics and advanced statistical tools to detect irregularities and potential non-compliances.Between 2020 and 2025, IRAS audited and investigated some 32 multi-level marketing (“MLM”) agents for anomalies in their tax reporting. By 2025, IRAS completed the review of 16 such cases and recovered $1.66 million in taxes and penalties.All income earned or derived from Singapore, including income earned from one’s trade, profession, or vocation, is subject to income tax. IRAS reminds all commission agents, including MLM agents, to accurately report their full gross commission as revenue. Any remuneration received from related companies must reflect market value for the service performed and be supported by proper documentation. Agents who incorporate multiple companies or entities without genuine commercial purposes, for the primary purpose of splitting or shifting income should note that such arrangements would be disregarded, with all commission income assessed directly on the agent.Commission agents must only claim legitimate business expenses that are directly incurred in generating income and supported by proper documentation. Personal expenses, purchases for own consumption, and bulk purchases made solely to qualify for higher sales tiers or status within a sales scheme are not deductible. Claims without justification or supporting documents will be disallowed. IRAS Warns Against Tax Evasion IRAS takes a serious view of non-compliance and tax evasion. The authority will not hesitate to prosecute offenders in court. For those who wilfully evade tax, offenders may face a penalty of up to four times the amount of tax evaded, a fine of up to $50,000 and/or imprisonment of up to five years.Reporting of Malpractices Businesses or individuals are encouraged to immediately disclose any past tax mistakes. IRAS will treat such disclosures as mitigating factors when considering actions to be taken. Please refer to the IRAS website for more information on how to disclose past mistakes. Those who wish to report malpractices may make their submissions via this form.Cash Reward for Informants A reward based on 15% of the tax recovered, capped at $100,000, would be given to informants if the information and/or documents provided lead to a recovery of tax that would have otherwise been lost. All payments are at the discretion of the Comptroller. IRAS will ensure that the identities of informants are kept strictly confidential. Inland Revenue Authority of Singapore