These groups of taxpayers should have filed their Income Tax Returns (Form B1) by 15 Apr (for paper returns) or 18 Apr (for e-Filing):
Taxpayers who have received a paper return (Form B1), IRAS PIN mailer or a letter from IRAS inviting them to e-File.
Taxpayers who have not received any of the above but earned Singapore income of $22,000 or more in the previous year.
If you file late or do not file
If you do not file your tax returns by 15 Apr (for paper returns) or 18 Apr (for e-Filing), you may face the following enforcement actions:
Composition fee imposed
Summons to attend Court
Warrant of Arrest
Other legal actions
Composition Fee Imposed
A letter will be sent to you to file your tax return and pay the composition fee within 14 days from the date of the letter. The composition fee of up to $1,000 will depend on your past filing and payment history.
When an Offer of Composition is issued
An Offer of Composition will be issued when:
Your tax return is not filed by the filing due date, 15 Apr (for paper returns) or 18 Apr (for e-Filing).
How you can settle the Offer of Composition
If you have received an Offer of Composition
You need to:
If you have not filed your Income Tax Return by 15 Apr (for paper returns) or 18 Apr (for e-Filing) even though you are supposed to file
You will have to:
File your tax return immediately. Once you receive an Offer of Composition, you will have to pay the composition fee imposed.
If you do not pay the composition fee and/or file the Income Tax Return
A summons will be issued to you to attend Court. The fine imposed by the Court is usually higher than the amount of composition fee set by IRAS.
Summons
A summons is an official order to appear in Court. It is a written notification that prosecution action has started.
When a Summons may be issued
A Summons may be issued when:
Your tax return is not filed by the filing due date, 15 Apr (for paper returns) or 18 Apr (for e-Filing).
If you have received a Summons
You are required to attend Court on a date fixed by the Court.
How you can settle the Summons
You will have to file the tax return and pay the composition fee at least four working days before the date fixed by the Court. Thereafter, you will not be required to attend Court on the assigned date as the summons will be withdrawn.
If you do not settle the Summons before the Court date
You have to attend Court on the assigned date. Once you plead guilty, you will be fined up to a maximum of $1,000 for each summons issued against you. You are still required to file the tax return. Otherwise, you might be issued with a Warrant of Arrest as long as the tax return is not filed.
If the Court date has been postponed
You can still file the tax return and pay the composition fee before the new Court date. Once you have filed your tax return and paid the composition fee, you will not be required to attend Court on the assigned date as the summons will be withdrawn.
Warrant of Arrest
A Warrant of Arrest is a Court order authorising the police to bring a person into custody due to the offence committed.
When a Warrant of Arrest may be issued
A Warrant of Arrest may be issued to you if you have NOT:
Filed your Income Tax Return;
Not paid the composition fee; and
Not attended Court on the date fixed by the Court.
The police may either arrest the person or he/she may be asked to surrender himself/herself at the Warrant Enforcement Unit to execute the warrant.
How you can settle the Warrant of Arrest
You have to report to the Warrant Enforcement Unit at 391, New Bridge Road, Police Cantonment Complex, Blk A, Level 1, with:
Your Identity Card/Passport; and
A bailor or surety, that is, a person who takes responsibility for you in the event that you did not appear in Court by pledging a sum of money as bail. The bailor or surety should be a Singapore Citizen above 21 years old.
After you have reported to the Warrant Enforcement Unit, a new Court date will be fixed. You can then come to IRAS before the new Court date to file your tax return and pay the composition fee.
You are still required to appear in Court on the assigned date so that your bailor’s responsibility can be discharged. If you fail to attend Court on the assigned date, your bailor will need to explain to the Court the reason for your absence. The bail amount may be forfeited.
Other Legal Actions
All individual taxpayers are required to file their tax returns by 15 Apr (for paper returns) or 18 Apr (for e-Filing). If you do not file your tax return for any Year of Assessment (YA) for 2 years or more, you are liable on conviction under section 94A(3) to -
- A penalty equal to double the amount of tax that IRAS may assess for that YA; and
- A fine not exceeding $1,000.
If you cannot pay the penalty or fine to Court, you will be liable to imprisonment for a term not exceeding 6 months.
E.g.: Taxpayers are to file their tax returns for YA 2009 by 15 Apr 2009 (for paper returns) or 18 Apr 2009 (for e-Filing). If a taxpayer has not filed his/her tax return for YA 2009 by 16 Apr 2011, he/she may be prosecuted under section 94A(3).
How to file your tax return
Filing your tax return is a yearly obligation for every taxpayer.
e-Filing 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.
Filing previous years' Income Tax Returns / e-Filing not available
You may request a duplicate copy of the tax return to be sent to you via post by calling 1800-356 8300. Please enter enquiry code 1 and follow the instructions given over the phone.
Paying the Composition Fee
Please pay the composition fee using one of the following modes (with the payment voucher enclosed with the Offer of Composition or Summons):
Important Notes:
1) If you would like to check if your payment has been credited, please log in to myTax Portal and click on "View Account Summary" after 3 working days.
2) If you pay the composition fee without filing your tax return, prosecution action may be taken.
How to avoid late filing penalty
If you have received a tax return (Form B1) / IRAS PIN mailer / letter from IRAS inviting you to e-File, you must file by the filing due date even if your income earned in the previous year is less than $22,000.
If you have no income, you should declare ‘0’ in the respective income sections of the e-Filing template or tax return.
Employers under the Auto-Inclusion Scheme for Employment Income
Under this scheme, your employer would have sent the details of your employment income to IRAS. Please note that you are still required to file your tax return declaring all your sources of income, e.g. rental income.
If you have no other source of income, you should enter ‘0’ in the respective income sections of the e-Filing template or tax return.
You need not declare the salary, bonus, CPF contribution and donation in your tax return if your employer is in the Auto-Inclusion Scheme. You should enter ‘0’ under the employment section of the e-Filing template or tax return, if this is your only employer.
e-Filing of Income Tax Return
Your Income Tax Return is confirmed received by IRAS if you see an acknowledgement page with an acknowledgement number.