Singapore IRAS Audit File

The Inland Revenue Authority of Singapore (IRAS) conducts periodic audits to ensure that tax returns are being prepared correctly. During an audit, a Singapore-based company is required to submit a detailed breakdown of their business transactions through the IRAS Audit File (IAF). IAF is a standard electronic file that IRAS requests from businesses for audit purposes.

The following sections are included in the IAF report:

Company Information – This section lists information related to your company, the reporting period of the IAF, and the software used to generate the file.
Purchase Listing – This section reports all transactions related to your purchases including information about your vendors and the products you have bought. All Singapore tax codes that are available on purchase transactions are listed in this section except for the following:
- SG_SRRC
- SG_SRCA-C
Supply Listing - This section reports all transactions related to your sales including information about your customers and the products you have sold. All Singapore tax codes that are available on sales transactions are listed in this section.
General Ledger - This section reports all transactions posted in your general ledger. This section displays your debit, credit, and balance per account.

Troubleshooting the IAF Report

The downloaded IAF contains the generated report and an Error.text file which shows error details. The following scenario describes the error messages that may appear in the error file:

Error Scenario	Required Action
UEN or Tax Registration Number is Blank	The UEN (Unique Entity Number) or the Tax Registration number is required for Singapore purchase transactions. Be sure to enter your supply vendor’s UEN or Tax Registration Number. For more information, see Setting Up Singapore Localization
Invalid Amount Format	The total amount displayed in the amount field is not compliant with IRAS requirements. All amount fields must have a maximum of 14 digits with two (2) decimal numbers.
Missing GL Numbers	All transactions must have an assigned GL number. To add GL numbers to your transactions, see Running GL Audit Numbering Sequences.

Error Scenario

Required Action

UEN or Tax Registration Number is Blank

The UEN (Unique Entity Number) or the Tax Registration number is required for Singapore purchase transactions. Be sure to enter your supply vendor’s UEN or Tax Registration Number. For more information, see Setting Up Singapore Localization

Invalid Amount Format

The total amount displayed in the amount field is not compliant with IRAS requirements. All amount fields must have a maximum of 14 digits with two (2) decimal numbers.

Missing GL Numbers

All transactions must have an assigned GL number. To add GL numbers to your transactions, see Running GL Audit Numbering Sequences.

Troubleshooting the IAF Report

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