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Common Tax Errors Revealed by IRAS Audits in Singapore Family-Owned Companies

Common Tax Errors Revealed by IRAS Audits in Singapore Family-Owned Companies

The importance of tax compliance for family-owned companies has never been greater, as IRAS audits reveal common tax errors. Audits like these not only highlight the unique challenges faced by family- owned businesses, but also emphasize the importance of rigorous financial practices. A common thread among all issues is the need for accurate and transparent tax reporting, whether it’s underreporting income or improper expense claims. The article provides insights and actionable recommendations for family-owned businesses to ensure compliance with tax errors uncovered by IRS audits.

Key Takeaways

  • Family-owned businesses often underreport income and improperly claim expenses, leading to significant tax discrepancies
  • Keeping good accounting records is essential for accurate financial reporting and compliance.
  • An incorrect return can result in severe financial penalties, legal repercussions, and reputational damage.
  • Families-owned businesses can ensure compliance and sustainability by adopting best practices in record-keeping and seeking professional tax advice.

Understanding Tax Compliance Issues in Singapore’s Family- Owned and Managed Companies

Family businesses, guided by multi-generational values and long-term vision, are a significant part of Singapore’s economy. Many are modernizing, though sustainability isn’t yet a top priority. These businesses benefit from strong family loyalty and stable management but face challenges like succession planning and balancing family and business interests. These factors can complicate tax compliance, especially with informal agreements and undocumented transactions.

IRAS audits have revealed common issues in family-owned businesses: lack of formal documentation, income underreporting, unclaimed expenses, and misclassification of family benefits. Many audited family businesses showed significant tax discrepancies. These audits, while potentially resulting in penalties and increased scrutiny, aim to educate and improve tax practices.

To avoid tax errors, family businesses should maintain detailed records, separate personal and business finances, seek professional tax advice, and educate family members on tax regulations. Implementing these practices can help ensure long-term success and proper tax compliance for family-owned businesses in Singapore.

Common Tax Reporting Errors Made by Family-Owned and Managed Companies

Family-owned businesses often face unique tax compliance challenges. In 2022, the Inland Revenue Authority of Singapore (IRAS) audited 816 family-owned or managed companies and found that 44% of them had errors in their tax returns. These mistakes led to a total tax recovery of about $16.7 million.

One of the most significant issues is underreporting income, which often stems from informal accounting practices and a tendency to mix personal and business finances. This lack of clear separation can lead to serious complications during tax season.

Another major concern is improper expense claims. Personal expenses are frequently incorrectly claimed as business deductions, blurring the lines between private and company expenditures. Additionally, it’s easy to misclassify family benefits, resulting in understated taxable income—a red flag for tax authorities.

IRAS has identified a pattern of common mistakes among family-owned companies, including:

  • Wrongful claims for non-deductible expenses
  • Incorrect capital allowance claims
  • Improper keyman insurance deductions
  • Misclassification of property trading gains as capital gains
  • Continued claims for expenses after business cessation
  • Overstatement of purchases and other costs to reduce taxable income
  • Over-claims on CPF contributions and medical expenses
  • Remuneration claims for family members without supporting services
  • Incorrect claims for private motor vehicle costs
  • Errors in capital allowance claims

Some of these errors might seem small, but they add up, resulting in penalties that can cost more than just money. So, how can family businesses tackle these challenges head-on?

To address these issues, family-owned businesses should implement rigorous accounting systems, maintain careful documentation, and clearly categorize expenses. Implementing robust record-keeping practices, including digital solutions, can greatly enhance compliance and reduce errors.

The Importance of Proper Accounting Records in Tax Compliance

Proper accounting records are crucial for tax compliance, particularly for family-owned businesses. The Inland Revenue Authority of Singapore (IRAS) often cites inadequate documentation as a primary cause of tax discrepancies during audits. This underscores the vital role of thorough record-keeping in ensuring compliance and supporting overall business operations.

Beyond compliance, proper accounting records support strategic business management. They provide valuable insights into profitability and cost management, enabling informed decision-making aligned with long-term goals. To enhance compliance and reap these benefits, family-owned businesses should adopt best practices such as using digital accounting systems, regularly reconciling accounts, and training staff on proper record- keeping procedures.

Filing Incorrect Returns and Their Consequences

Filing incorrect tax returns can have serious consequences for family-owned businesses in Singapore. The Inland Revenue Authority of Singapore (IRAS) has found that many of these companies struggle with accurate tax reporting, leading to various problems. Let’s explore the potential impacts of these mistakes.

When a business submits an inaccurate tax return, it may face substantial penalties. IRAS can impose fines of up to 200% of the amount of tax underpaid for negligent errors, and up to 400% for cases involving tax evasion, depending on the severity of the offense. For family businesses operating on tight budgets, such penalties can pose a significant financial burden, potentially threatening the company’s viability.

In more severe cases, incorrect tax filings can lead to legal troubles, including criminal charges for tax evasion or fraud. These legal proceedings are not only costly but also divert the attention of business owners from their core operations. Convictions can result in hefty fines and imprisonment, causing lasting damage to the company’s reputation and leadership.

Furthermore, when IRAS conducts an audit due to incorrect returns, it can significantly disrupt business operations. Audits require considerable time and effort from business owners and staff, diverting resources away from essential business activities.

By ensuring accurate tax reporting from the outset, family-owned businesses can avoid these serious consequences and focus on growth and success. It’s crucial for these companies to prioritize tax compliance to maintain their financial health, legal standing, and reputation within the community.

Strengthening Family-Owned Businesses Through Tax Compliance

IRAS audits offer valuable lessons for family-owned businesses. Embracing compliance isn’t just about avoiding penalties; it’s about building resilience in a competitive market. By implementing sound tax practices, these businesses can protect their legacy and contribute to economic growth.

Moving forward, family-owned companies should focus on three key areas: leveraging technology for better accounting, seeking professional tax advice, and continuous education on best practices. These steps ensure compliance and position businesses for long-term success in an ever-changing regulatory landscape. Ultimately, insights from IRAS audits encourage family-owned businesses to refine their tax practices, fostering transparency and compliance.

To successfully navigate the complexities of tax compliance and strengthen your family- owned business, partnering with trusted professionals is key. Blutrust offers tailored accounting and tax advisory services specifically designed for family-owned companies in Singapore. With a focus on leveraging advanced technology, providing expert tax advice, and promoting continuous education on best practices, we empower businesses to achieve transparency and compliance. Contact us today, and learn how our dedicated team can help you avoid common tax errors, protect your legacy, and position your business for long-term success in an ever-changing regulatory landscape.

Capital Allowances

Deductions for the decline in value of depreciating assets are available under the Uniform capital allowance (UCA) system. In addition to the rules for depreciating assets, deductions are allowed for certain other capital expenditure.

Small business entities have the option of choosing simplified depreciation rules. Under these rules, small business entities can claim an immediate deduction if the cost is below the relevant threshold or else add the asset to the small business depreciation pool.

Land, trading stock and most intangible assets (excluding exceptions such as intellectual property and in-house software) are not depreciating assets.

The decline in value is generally calculated by spreading the cost of the asset over its effective life, using one of two methods:

Prime cost method – decline in value each year is calculated as a percentage of the initial cost of the asset
Diminishing value method – decline in value each year is calculated as a percentage of the opening depreciated value of the asset
MORE: Australian Taxation Office (ATO) Decline in value calculator.

For most depreciating assets, taxpayers can either self-assess the effective life, or use estimates published by the ATO. Taxpayers can recalculate, either up or down, the effective life of an asset if the circumstances of use change and the effective life initially chosen is no longer accurate. An improvement to an asset that increases its cost by 10% or more in a year may result in an obligation to recalculate the effective life of the asset.

Decline in value of cars is restricted to the car limit. From 1 July 2022, the luxury car tax threshold for luxury cars is $64,741 (it was $60,733 for the year commencing 1 July 2021). Luxury car leases are treated as a notional sale and purchase, with decline in value restricted to the car limit.

The decline in value of certain depreciating assets with a cost or opening adjustable value of less than $1,000 can be calculated through a low-value pool. The decline in value for depreciating assets in the pool is calculated at an annual diminishing value rate of 37.5%.

Changes for 2022 and 2023

From 12 March 2020 until 31 December 2020, the asset cost threshold for the instant asset write-off (which is usually only available to small business entities) has increased from $30,000 to $150,000 and the eligibility criteria expended to cover entities with an aggregated turnover threshold of less than $500 million (up from $50 million).

Further, from 12 March 2020 until 30 June 2021 the Backing business investment measure applied to businesses with aggregated turnover below $500 million and provides either:

A deduction of 50% of the cost or opening adjustable value of an eligible asset on installation (existing depreciation rules apply to the balance of the asset's cost), or
For businesses using a small business depreciation pool, a deduction of 57.5% of the cost of the asset in the first year, with the balance added the asset to the small business pool
In addition, from 6 October 2020 to 30 June 2023, full expensing applies to allow eligible businesses with an aggregated turnover of less than $5 billion to deduct the full cost of new eligible depreciating assets. For businesses with aggregated turnover of less than $50 million, full expensing also applies to eligible second-hand assets.

Activity Statement

Businesses use activity statements to report and pay a number of tax obligations, including GST, pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax. Non-business taxpayers who need to pay quarterly PAYG instalments also use activity statements.

Activity statements are personalised to each taxpayer to support reporting against identified obligations.

Activity statements for businesses may be due either quarterly or monthly. Generally, businesses can lodge and pay quarterly if annual turnover is less than $20 million, and total annual PAYG withholding is $25,000 or less. Businesses that exceed one or both of those thresholds will have at least some monthly obligations. Non-business taxpayers are generally required to lodge and pay quarterly.

Taxpayers with small obligations may be able to lodge and pay annually. Some taxpayers may receive an instalment notice for GST and/or PAYG instalments, instead of an activity statement.

The Australian Taxation Office (ATO) web site provides instructions on lodging and paying activity statements. Detailed instructions are provided for each of the different tax obligations:

GST (Goods and Services Tax)
PAYG (Pay As You Go) Instalments
PAYG (Pay As You Go) Withholding
FBT (Fringe Benefit Tax)
LCT (Luxury Car Tax)
WET (Wine Equalisation Tax)
Fuel Tax Credits