Taxpayer Obligations

Registration

All eligible taxpayers should voluntarily register with URA.

Refund Claims

Taxpayers have the obligation to submit their tax refund claims using prescribed forms and attach required evidence to support the claim.

Keeping of proper records

The Taxpayer is obliged to keep accurate records of accounts, documents and any other relevant information as prescribed under the law

File tax returns

Taxpayers are obliged to file accurate and timely tax returns, customs entries or any information relating to their tax obligations

Payment of Taxes

Taxpayers are obliged to pay tax in accordance with the law.

Avoid Tax Evasion

Taxpayers should not indulge in any form of tax evasion and/or other illegal practices that cause revenue leakages.

Compliance

Taxpayers must comply with their tax obligations as stipulated by the relevant laws

Taxpayers must comply with all processes and procedures as stipulated by law and administratively to facilitate revenue collection

Update personal information

Taxpayers are required to regularly update personal information and payment details with URA.

Due diligence in tax matters

The taxpayer is solely responsible for managing his/her tax obligations and affairs.

Be respectful to URA staff

The taxpayer is expected to behave respectfully at all times when dealing with all URA staff.

Dealing with authorized staff

The taxpayer and/or his/her authorized agent(s) shall be expected to deal and cooperate with URA’s authorized staff.

Quote your TIN

The Taxpayer must always quote their Taxpayer Identification Number (TIN) for any dealings with URA.

The need for an interpreter

The Taxpayer shall inform URA of their need for an interpreter.

Response to tax notices and any other URA communication

The Taxpayer is obliged to respond to notices and information requests received from URA in a time bound manner.

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