IRAS regularly reviews the income reported by various professions and businesses. In the

course of their review, they found that some taxpayers in the tuition business did not keep proper

records of their businesses. Many were also not familiar with the tax laws and made reporting

errors in their Income Tax Returns. 


Hence, please go through the following checklist to check whether you have claimed the correct

amount of expenses and whether you have declared all taxable income in your income tax


IRAS Circular