Unpaid Income Tax of Deceased Persons

Parliamentary Question by Mr Louis Ng Kok Kwang:

To ask the Minister for Finance (a) for each year in the past three years, how much unpaid income tax from deceased persons is owed to IRAS; (b) how much of such unpaid income tax does it recover; and (c) whether the Ministry will consider writing off such unpaid taxes below a certain amount.

Parliamentary Reply by Minister for Finance Mr Heng Swee Keat:

I thank Mr Louis Ng for his question.

2.      Based on IRAS’ records, the outstanding taxes due from deceased taxpayers amount to between $13 million and $20 million annually, for the past three years. Generally, about 80% of such unpaid taxes are recovered over time.

3.      IRAS’ overall approach is to try and recover any unpaid taxes in the first instance. But after all appropriate recovery actions have been taken, IRAS will consider writing off the unpaid taxes. 

Thank you.