Singapore has no single whistleblowing statute or general reward scheme. We explain the regimes that apply, when a reward may be paid, and how we can help you report safely and confidentially.
Unlike jurisdictions such as the United States (which enforces the U.S. Securities and Exchange Commission (SEC) Whistleblower Program, the U.S. Commodity Futures Trading Commission (CFTC) Whistleblower Program and the U.S. Internal Revenue Service (IRS) Whistleblower Program), Singapore does not have an overarching whistleblower protection or a general bounty scheme. In Singapore, whistleblowing rewards are only paid for proven allegations of tax evasion and/or anti-competitive or cartel activity.
This article sets out:
- The main whistleblowing regimes that apply in Singapore
- The limited circumstances in which a monetary reward is available
- How we can help you prepare a report, protect your confidentiality, and manage the process
THE WHISTLEBLOWING LANDSCAPE IN SINGAPORE
There is no single agency or statute that handles all whistleblowing reports. Instead, the correct channel depends on the nature of the misconduct:
1. Corruption – Corrupt Practices Investigation Bureau (CPIB) / Prevention of Corruption Act (PCA)
- Section 36 of the PCA generally affords anonymity to informers reporting corruption, though this may be revoked in limited circumstances.
2. Tax – Inland Revenue Authority of Singapore (IRAS)
- IRAS accepts reports of tax evasion and keeps the informant’s identity strictly confidential.
3. Financial institutions – Monetary Authority of Singapore (MAS) Guidelines
- MAS expects regulated financial institutions to maintain a formal whistleblowing programme offering anonymity and protection from retaliation.
4. Competition – Competition and Consumer Commission of Singapore (CCCS)
- CCCS operates a whistle-blowing scheme for information on cartel activity, which guarantees confidentiality to informants.
5. Cybersecurity – Cyber Security Agency (CSA)
- CSA operates a channel for disclosures relating to cover-ups or misconduct affecting Critical Information Infrastructure.
ARE THERE REWARDS FOR WHISTLEBLOWING?
There are two known situations where whistleblowing rewards have been paid:
- CCCS – Cartel activity: there is a potential whistleblowing reward of up to S$120,000.
- IRAS – Tax evasion: an informant may be awarded a whistleblowing reward of up to 15% of the tax recovered as a result of their information (capped at $100,000), at the discretion of the Commissioner of Inland Revenue.
HOW WE CAN HELP
Deciding whether, how, and to whom to report a concern is rarely straightforward, particularly where the conduct in question involves your own employer or senior colleagues. We assist both individuals considering blowing the whistle and companies managing a report they have received, including:
- Identifying which regime and reporting channel applies to your situation (CPIB, MAS, CCCS, IRAS, CSA, and/or an internal corporate policy)
- Preparing and structuring a clear, well-evidenced whistleblowing report, and lodging it on your behalf where appropriate
- Advising on how to preserve your anonymity and confidentiality to the fullest extent the law allows
- Advising on eligibility for a monetary reward under the CCCS or IRAS schemes (where relevant)
- Advising on protection against retaliation, and representing you if a dispute follows
Our firm advises individuals and companies on whistleblowing matters, including preparing reports to regulators, managing internal whistleblowing investigations, and advising on confidentiality and retaliation risk. If you are considering blowing the whistle, or need to manage a report received by your organisation, contact us for confidential advice.
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 Faraaz Amzar Director |
 Johannes Hadi Director |