3. This Site is owned and operated by the Inland Revenue Authority of Singapore ("IRAS").
4. All materials found in and/or located on this Site, including the datasets, information, marks and software programs (the “Contents”), are protected by copyright, trademark and other forms of proprietary rights. All rights, title and interest in the Contents are owned by, licensed to and controlled by IRAS.
5. This is a Government Agency Website.
6. If you are only browsing this website, we do not capture data that allows us to identify you individually.
7. If you choose to make an application or send us an e-mail for which you provide us with personally identifiable data, we may share necessary data with other Government agencies, so as to serve you in a most efficient and effective way, unless such sharing is prohibited by legislation. We will NOT share your personal data with non-Government entities, except where such entities have been authorised to carry out specific Government services.
8. For your convenience, we may also display to you data which you had previously supplied to us or other Government agencies. This will speed up the transaction and save you the trouble of repeating previous submissions. Should the data be out-of-date, please supply us with the latest data. We will retain your personal data only as necessary for the effective delivery of public services to you.
9. To safeguard your personal data, all electronic storage and transmission of personal data are secured with appropriate security technologies.
10. This site may contain links to non-Government sites whose data protection and privacy practices may differ from ours. We are not responsible for the content and privacy practices of these other websites and encourage you to consult the privacy notices of those sites.
11. By using this Site you consent to the collection and use of your information including your personal data as outlined in this privacy statement.
RESTRICTIONS ON USE OF CONTENTS
12. Except as otherwise provided, the Contents of this Site shall not be reproduced, republished, uploaded, posted, transmitted or otherwise distributed in any way, without the prior permission of IRAS. To use any parts of the Contents of this Site, the user must seek permission in writing, stating the Contents for use, intent of use, manner of use, time frame of use and identity of the user. IRAS reserves the right to refuse permission without declaring reason(s); and/or if information submitted by user is deemed insufficient.
13. Modification of any of the Contents or use of the Contents for any other purpose will be a violation of IRAS’s copyright and other intellectual property rights. Graphics and images on this Site are protected by copyright and may not be reproduced or appropriated in any manner without written permission of IRAS and/or the relevant copyright owners.
RIGHT OF ACCESS
14. IRAS reserves all rights to deny or restrict access to this Site to any particular person, or to block access from a particular Internet address to this Site, at any time, without ascribing any reasons whatsoever.
15. The accessibility and operation of our website relies on technologies outside our control. We do not guarantee continuous accessibility or uninterrupted operation of the website.
LINKS FROM THIS SITE TO OTHER WEBSITES
16. This Site contains hyperlinks to websites which are not maintained by IRAS. IRAS is not responsible for the contents of those websites and shall not be liable for any damages or loss arising from access to those websites. Use of the hyperlinks and access to such websites are entirely at your own risk.
17. Hyperlinks to other websites are provided as a convenience to the user. In no circumstances shall IRAS be considered to be endorsing or verifying such websites, nor shall IRAS be considered to be associated or affiliated in whatever manner with any trade or service marks, logos, insignia or other devices used or appearing on websites to which this website is linked. IRAS does not guarantee that these links will work all of the time and we have no control over the availability of the linked pages.
LINKS TO THIS SITE FROM OTHER WEBSITES
18. Except as set forth below, caching, hyperlinks and/or links to, the framing of this Site or any of the Contents (“Connections”) are prohibited.
19. You shall make a specific request for, and obtain permission from IRAS in writing, before creating Connections.
20. IRAS reserves the right to impose conditions when permitting any user to create Connections.
22. IRAS reserves all rights to disable any Connections where the third party site contains inappropriate, profane, defamatory, infringing, obscene, indecent or unlawful topics, names, material or information, or material or information that violates any written law, any applicable intellectual property, proprietary, privacy or publicity rights.
23. IRAS reserves all rights to disable any unauthorised Connections and disclaims any responsibility for the content available on any other website reached by the unauthorised Connections.
24. Where appropriate, IRAS will utilise the technology available to ensure that communications made through this Site are secured. However, IRAS shall not be responsible for the security, authenticity, integrity or confidentiality of any transactions and other communications made through this Site.
25. You acknowledge that internet communications may be susceptible to interference or interception by third parties. Despite our best efforts, IRAS does not warrant that this Site is free of infection, whether by computer viruses or other unauthorised software.
26. You should take all necessary and appropriate steps to keep your information, software and equipment secure. These steps include clearing your internet browser cookies and cache before and after using any services on this Site.
27. For more details on the essential infocomm security tips, please visit: https://www.csa.gov.sg/singcert
28. The Contents of this Site are provided on an "as is" basis without warranties of any kind. To the fullest extent permitted by law, IRAS does not warrant and hereby disclaims any warranty:
(a) as to the availability, accuracy, correctness, fullness, reliability, timeliness, non-infringement, title, merchantability, fitness for any particular purpose of the Contents of this website;
(b) that the Contents available through this website or any functions associated therewith will be uninterrupted or error-free;
(c) that this website, its server and its Contents will be free of all viruses or other malicious, destructive or corrupting code, agent, program or macros and/or other harmful elements; or
(d) that defects will be corrected.
29. IRAS shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this Site, or errors or omissions in the transmission of the Contents, or as a result (direct or indirect) of, or in connection with your use of this Site (including the download and/or use of the online and offline services) or reliance on any information, materials, tools, online services or offline services provided in or available from this Site regardless of the form of action.
30. The information provided herein is to give a better understanding of the user's obligations and do not constitute professional or legal advice. While every effort is made to ensure that the Contents herein are consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly. You are advised to refer to the relevant legislation or to professional advice to be certain of their legal obligations.
31. IRAS shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this Site.
32. You hereby agree to indemnify IRAS and hold IRAS harmless from and against any and all claims, losses, liabilities, costs and expenses (including but not limited to legal costs and expenses on a full indemnity basis) made against or suffered or incurred by IRAS arising directly or indirectly out of:
(a) your access to or use of this Site; or
33. There are currently no fees for using any part of this Site. We reserve the right to introduce fees in future. IRAS is not responsible for any fees charged by any other internet sites which is hyperlinked and/or linked to this Site.
35. IRAS reserves its rights to commence or maintain proceedings for such a dispute in the court of any other country claiming or having jurisdiction in respect thereof and you irrevocably waive any objection you may have to such proceedings being brought in any such court.