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新加坡税务合规警示：逃税判刑+4倍罚款+5年账簿保存要求

来源：IRAS · IRAS Singapore生效日期：2025-11-03

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2025年11月3日通报一起典型个人所得税逃税案， Taoist priest因虚报收入被判监禁11周并处罚款超12.5万新币。核心合规要点包括：（1）所有纳税人须真实申报全部应税收入；（2）收入税相关记录须保留5年（自评税年度起算）；（3）故意逃税最高处4倍税额罚款及监禁；（4）主动披露可获宽大处理；（5）举报人可获最高10万新币现金奖励（税款回收额15%）。该案例凸显IRAS对中小微经营者（含个体户、宗教场所经营者）税务合规的零容忍态度，中国企业出海新加坡须将账务真实性、凭证完整性、申报及时性纳入内控红线。

✅ 合规行动清单 · Compliance Checklist

  • ›立即核查并确保所有应税收入（含宗教服务、捐赠、租金等）100%真实申报至IRAS，无遗漏或虚报；自2025年起每笔收入须匹配原始凭证
  • ›自评税年度结束日起完整保存会计账簿、银行流水、发票及申报记录满5年，并按IRAS要求随时备查
  • ›于2025年12月31日前完成内部税务合规培训，覆盖中小微经营者、个体户及宗教场所财务负责人，重点强化逃税法律后果与主动披露流程
  • ›Verify and fully declare all taxable income (including religious service fees, donations, rental income, etc.) to IRAS with zero omissions or misreporting; match every income entry to original supporting documents effective immediately
  • ›Retain complete accounting records, bank statements, invoices, and tax returns for 5 years from the end of each assessment year, and maintain readiness for IRAS inspection at any time
  • ›Conduct mandatory internal tax compliance training for SMEs, sole proprietors, and religious entity finance staff by 31 December 2025, covering criminal penalties for tax evasion and IRAS’s voluntary disclosure procedure

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常见问题解答

在新加坡注册的个体户（如道观、诊所、工作室）是否必须做账并报税？+
是的。所有新加坡税务居民及经营实体（含 sole proprietorship）均须按实际经营所得申报个人所得税（YA），并保留完整收支凭证、银行流水、合同等原始记录至少5年（自评税年度起算），否则可能面临罚款或监禁。
如果发现去年报税少缴了税款，现在补报还来得及吗？+
来得及。IRAS鼓励主动披露（Voluntary Disclosure）。若在稽查启动前自行更正并补税，通常视为减轻情节，可免除刑事起诉及部分罚款，仅需补缴税款+利息+较低比例附加费（通常5%-10%）。
新加坡公司/个体户需要保留哪些税务记录？保存多久？+
须保留所有与应税收入相关的记录：发票、收据、银行对账单、合同、工资单、费用凭证等。收入税记录保存期为5年（自对应评税年度YA起算）；GST记录同样不少于5年。电子记录需确保可验证、不可篡改。
被IRAS调查时企业该如何应对？能否聘请中国律师？+
应立即配合提供真实资料，并建议委托新加坡持牌税务师或律师（非中国律师）协助。IRAS仅认可本地执业专业人士出具的意见函；中国律师无权代表客户参与IRAS正式程序，且语言与法律适用存在障碍。
员工收到现金红包或雇主代付私人消费，是否要报税？+
是的。所有源自雇佣关系的经济利益（含现金、实物福利、代付私人开支）均属‘就业收入’，须全额计入个人所得税申报。隐瞒此类收入构成故意逃税，一旦查实将触发刑事追责及高额罚款。

相关关键词

新加坡税务合规IRAS逃税处罚新加坡账簿保存期限新加坡个人所得税申报新加坡税务举报奖励
📄 官方原文参考（英文）点击展开
Tax Crime Taoist Priest Convicted of Income Tax evasion Share: 03 Nov 2025 A 48-year-old Taoist priest, Lim Yen Ei (“Lim”), has been sentenced to 11 weeks’ imprisonment and ordered to pay penalties of $125,962.20 for evading $41,987 in Income Tax for the Year of Assessment (“YA”) 2020, with five other charges taken into consideration for the purposes of his sentencing. Lim, who owns San Jie Hun Xuan Dao Tan as a sole proprietorship, falsely stated his trade income in his Income Tax Returns with the wilful intent to evade tax. IRAS investigations revealed that for YA 2020, Lim significantly understated his trade income, declaring only $16,588 when his actual income was $324,482 - nearly twenty times the declared amount. This led to $41,987 in taxes being undercharged.Keeping Proper RecordsIRAS would like to remind all taxable persons to keep proper records and accounts of all their taxable transactions. Records pertaining to income tax must be retained for a period of 5 years from the relevant YA, while records pertaining to GST must be retained for a period of not less than 5 years from the prescribed accounting period. Those who fail to do so may be liable on conviction to a fine and/or a jail term. IRAS Warns Against Tax EvasionIRAS takes a serious view of non-compliance and tax evasion. There will be severe penalties for those who wilfully evade tax. The authority will not hesitate to bring offenders to court. Offenders may face a penalty of up to four times the amount of tax evaded. Jail terms may also be imposed.Reporting of MalpracticesBusinesses and individuals are encouraged to immediately disclose any past tax mistakes. IRAS will treat such disclosures as mitigating factors when considering action to be taken. Those who wish to disclose past mistakes or report malpractices can write to:Inland Revenue Authority of Singapore Investigation & Forensics Division 55 Newton Road, Revenue House Singapore 307987Email: [email protected] Cash Rewards for InformantsA 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
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