• If I have failed to file or filed late 
• Estimated Notice of Assessment – What should I do 
• Offer of Composition for Failure to File Return – What should I do 
• Composition fee – How to appeal
• Summons – What should I do 
• Warrant of Arrest – What should I do
• Legal actions – What can I expect 
• How to file 
• Composition Fee – How to pay 

If I have failed to file or filed late

While the majority of taxpayers file their taxes on time responsibly, each year, a minority fails to do so. Those who fail to comply with their filing and payment obligations will be penalised.

IRAS may take the following recovery actions, if you do not file your tax return (Form B1) by 15 Apr (for paper returns) or 18 Apr (for e-Filing):

• Issue an estimated Notice of Assessment (you will have to pay the tax amount based on IRAS’ estimated Notice of Assessment within 30 days)
• Impose a penalty for not filing
• Summon you to Court
• Issue a Warrant of Arrest
• Take legal actions where a penalty that may be twice the tax amount assessed by IRAS may be imposed.

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Estimated Notice of Assessment – What should I do

1. You must make payment for the estimated tax within 30 days from the date of the Notice of Assessment even if you disagree with the estimated tax. Otherwise, your payment will be considered late and there will be penalties.
2. File your tax return (Form B1) immediately so that your estimated tax can be revised

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Offer of Composition for Failure to File Return – What should I do

• File your tax return (Form B1) as indicated in IRAS’ letter immediately to avoid being summoned to Court; and
• Pay the composition fee by the due date stated in the letter.

If your Offer of Composition letter mentions that we will waive the composition fee if you file within 14 days, you should:

• File your tax return (Form B1) immediately to qualify for the waiver of composition fee; and
• Check myTax Portal, under “View Return Status” to confirm that IRAS has successfully received your filing within the 14 days. The composition fee will be automatically waived.

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Composition fee – How to appeal

We may reduce or waive composition fees, if the delay in filing was due to factors beyond your control, such as:

• You were working or studying overseas with no source of income received in Singapore;
• You were hospitalised due to an accident or serious illness.

Each appeal will be considered on a case- by-case basis. You may call us on 6356 7012 or email us at enfiit@iras.gov.sg to make an appeal. You have to support your claims with documentary evidence if necessary.

Below are some examples where IRAS would reject an appeal :

• It is not the first time you have not filed on time;
• You found it too difficult to e-File; or
• You claim that you did not receive the notification from IRAS asking you to file your tax return.

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Summons – What should I do

If we do not receive your tax return (Form B1) and/or the composition fee by the due date, a summons will be issued to you to attend Court on a specified date.

In Court, you will have to take a plea after the charges are read. Upon conviction, you will be fined up to $1,000. You are still required to file the outstanding documents. Otherwise, further prosecution actions may be taken.

If you wish to avoid attending Court, please do the following at least one week before the Court date:

• File the outstanding documents. To request a form, please call 6356 7012; AND
• Pay the composition fee using the enclosed payment voucher.

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Warrant of Arrest – What should I do

You will be issued with a Warrant of Arrest if you have not filed your tax return (Form B1); have not paid the composition fee; and did not attend Court.

To settle the Warrant of Arrest:

1. Get a new Court date by reporting immediately to the Warrant Enforcement Unit at Level 1, Police Cantonment Complex Block A ( 391, New Bridge Road ), with:
   • Your Identity Card/Passport; AND
   • A bailor, that is, a person who takes responsibility for you in the event that you do not appear in Court, by pledging a sum of money as bail. The bailor should be a Singapore Citizen who is at least 21 years old.
2. File your tax return (Form B1) and pay the composition fee before the Court date.
3. Attend Court on the Court date. If you fail to attend Court, your bailor will need to explain to the Court the reason for your absence. The bailor may then have to pay the bail amount to the Court.

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Legal actions – What can I expect

You may be convicted in Court and ordered to pay the following:

1. A penalty that is twice the amount of tax that IRAS may assess for that Year of Assessment (YA); AND
2. A fine up to $1,000,

if you do not file your tax return (Form B1) for any YA for two years or more.

If you cannot pay the penalty or fine to Court, you may be imprisoned for up to six  months.

Example:

Your YA 2011 tax return that was due on 15 Apr 2011, was not filed by 15 Apr 2013.

IRAS assesses your YA 2011 tax to be $1,000.

You will have to pay, a penalty of $2,000 and a fine of up to $1,000, in addition to the tax of $1,000, upon conviction.

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How to file

For current Year of Assessment

You may log in to myTax Portal and e-File your current year tax return using your SingPass or IRAS PIN.  If you do not have a SingPass or IRAS PIN, you may request it online.

For previous Years of Assessment / when e-Filing not available

You may request a duplicate copy of the tax return (Form B1) to be sent to you via post by calling 1800-356 8300.  Please enter enquiry code one and follow the instructions given over the phone.

IRAS does not acknowledge receipt of hardcopy tax returns submitted. However if you e-File, you will get an on-screen Acknowledgement once IRAS has received your e-Filing.

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Composition Fee – How to pay

• By cash / NETS/ Cheque at any Singapore Post outlet. Please bring along your payment voucher.
• By NETS / acceptable cards at AXS Machines and S.A.M. Please enter the payment voucher number.
• By Internet Banking. Please enter the payment voucher number.
• By Singapore cheque, crossed and made payable to the "Comptroller of Income Tax", with your name and tax reference number written on the reverse side of the cheque. Please post it to us with the payment voucher. 

Important Notes:

1. You can log in to myTax Portal and select “View Account Summary”, after three working days to verify that payment is received by IRAS.
2. If you pay the composition fee without filing your tax return (Form B1), prosecution action will be taken.

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