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 the partnership’s tax return (Form P) and/or certified statement of accounts by 15 Apr (for paper returns) or 18 Apr (for e-Filing):
- Impose a penalty for not filing
- Summon you to Court
- Issue a Warrant of Arrest
- Take legal actions where a penalty may be twice the tax amount assessed by IRAS may be imposed.
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Offer of Composition for Failure to File Return – What should I do
- File your partnership’s tax return (Form P) and/or certified statement of accounts 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.
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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;
- You were hospitalised due to an accident or serious illness.
Instances where IRAS would reject an appeal include :
- It is not the first time that you are late in filing;
- You had some difficulty while trying to file your partnership's tax; or
- You claim that you did not receive the notification from IRAS asking you to file your partnership’s tax return.
Each appeal will be considered on a case-by-case basis. You may call us on 6356 7012 or email us at myTax Mail. You have to support your claims with documentary proof.
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Summons – What should I do
If we do not receive your partnership's tax return (Form P) and/or certified statement of accounts 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; 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 partnership’s tax return (Form P) and/or certified statement of accounts; have not paid the composition fee; and did not attend Court.
To settle the Warrant of Arrest:
- Get a new Court date by reporting immediately to Singapore Customs at 21 Keppel Road Customs Operations Command Singapore 089067 during office hours (Mon to Fri 9am to 5pm) or Singapore Police Land Divisions*, 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 or Permanent Resident who is at least 21 years old.
- File your partnership’s tax return (Form P) and/or certified statement of accounts and pay the composition fee before the Court date.
- 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.
*The 5 locations are:
- 51 Ang Mo Kio Ave 9
- 30 Bedok North Road
- 20 Clementi Ave 5
- 391 New Bridge Road, Police Cantonment Complex Blk A #03-112
- No. 2 Jurong West Ave 5
- 21 Kampong Java Road
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Legal actions – What I can expect
You may be convicted in Court and ordered to pay the following:
- A penalty that is twice the amount of tax that IRAS may assess for that Year of Assessment (YA); AND
- A fine up to $1,000.
if you do not file your partnership’s tax return (Form P) and/or certified statement of accounts 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.
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How to file
For current Year of Assessment
Authorise your Partner / Staff / Self / Tax Agents through the e-Services Authorisation System (EASY) using the e-Services Access Code issued. They can then e-File via myTax Portal by using their individual SingPass or IRAS PIN. Any required document (s) stated on the acknowledgement page have to be submitted to IRAS immediately after the e-Filing.
For previous Years of Assessment / when e-Filing not available
You may request a duplicate copy of the partnership tax return (Form P) to be sent to the Partnership address 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 the e-Filing.
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Composition Fee - How to pay
You may pay your composition fee electronically at myTax Portal. Alternatively, you may choose to pay the fee using the payment voucher, via one of the following modes:
Important Notes:
- You can log in to myTax Portal and select “View Account Summary”, after three working days to verify that payment is received by IRAS.
- If you pay the composition fee without filing your partnership’s tax return (Form P) and/or certified statement of accounts, prosecution action will be taken
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