The main enquiries that a corporation might have with the Inland Revenue Authority of Singapore (IRAS) typically relate to taxation, compliance, and other financial obligations. These may include:

1. Tax Registration: Enquiries about the process for registering for various taxes such as Goods and Services Tax (GST), corporate income tax, and withholding tax.
2. Tax Filing and Reporting: Questions regarding the submission of tax returns, including deadlines for corporate income tax (CIT), GST returns, and other required tax filings.
3. Tax Deductions and Incentives: Inquiries about available tax deductions, allowances, and government incentive schemes, such as the Productivity and Innovation Credit (PIC) or the Global Trader Programme (GTP).
4. Corporate Income Tax: Questions on corporate tax rates, tax credits, tax reliefs, and the treatment of various income sources, including foreign income and dividends.
5. GST Compliance and Registration: Inquiries about GST registration requirements, filing obligations, GST exemptions, and handling of GST on imports and exports.
6. Transfer Pricing: Enquiries related to transfer pricing rules, documentation, and compliance, particularly for companies with intercompany transactions or multinational operations.
7. Withholding Tax: Questions on the application of withholding tax on payments such as dividends, royalties, interest, and service fees made to non-resident companies or individuals.
8. Tax Audits and Investigations: Queries about the process and requirements for tax audits, investigations, and requests for additional information from IRAS.
9. Tax Filing Deadlines and Penalties: Inquiries about deadlines for filing returns, payment of taxes, and consequences of late filings or failure to comply with tax obligations.
10. Tax Residency and Double Taxation Agreements (DTAs): Questions about determining tax residency status and how Singapore’s Double Taxation Agreements (DTAs) with other countries impact a company’s tax obligations.
11. Payroll and Employment Tax: Inquiries about payroll tax requirements, including the Central Provident Fund (CPF) contributions for employees, as well as employment income tax obligations.
12. Tax Clearance: Questions about obtaining tax clearance for expatriates or employees leaving Singapore or for companies winding up their operations.

These enquiries help businesses understand and comply with Singapore’s tax laws and regulations, ensuring they meet their obligations while taking advantage of available reliefs and incentives.