The taxman has advised the public to ignore a WhatsApp message being circulated that shows an image of an e-mail suggesting the recipient is eligible for a tax refund.

The Inland Revenue Authority of Singapore (Iras) said in a scam advisory on Monday that members of the public should not pay heed to the message, which shows an e-mail titled "Inland Revenue Authority of Singapore-Refund-Online-Confirmation".

Those who receive the message should not respond to the e-mail and should not circulate the image of the e-mail.

The scam has resurfaced after being circulated in 2018.

The image of the scam shows an e-mail with the Iras logo and title, informing victims of a tax refund of "236.51 $" which they can receive.

Recipients of the message are instructed to download and fill out a tax refund form by clicking on a link in the e-mail so that they can access their supposed tax refunds.

The scam also indicates that refunds may be delayed for various reasons, including the submission of invalid records or applications made past the deadline.