Types of income tax bill (Notice of Assessment - NOA)
Original
This tax bill is computed based on the tax form you submitted and/or information transmitted to us by participants of the Auto-inclusion Scheme.
The tax you need to pay is shown as 'Tax payable'.
Amended
We had amended your assessment and there is a credit balance to be refunded to you. 'Previous assessment' shown is the tax amount of your previous tax bill.
We will refund you the amount shown as 'Tax repayable/discharged as per this assessment'.
Additional
We had revised your assessment and you need to pay the additional tax shown on this bill.
The additional tax you need to pay is shown as 'Additional tax payable as per this assessment'.
Repayment
If you do not need to pay tax (based on the tax form you had submitted) and there is tax to be refunded to you, you will get a 'Repayment Notice of Assessment' instead of Original Notice of Assessment.
We will refund you the amount shown as 'Tax repayable/discharged as per this assessment'.
Estimated
If you need to file tax but have not done so by the due date (18 April for e-Filing; 15 April for paper filing), we may estimate your tax and send you an 'Estimated Notice of Assessment'. The estimated tax is shown as 'Tax payable'.
You need to pay the estimated tax within one month from the date of tax bill.
When you submit your tax form, we will review your assessment and send you a new tax bill (repayment/amended/additional Notice of Assessment).
Tax terms on your tax bill
Year of Assessment (YA)
'Year of Assessment(YA)' refers to the tax year in which income tax is calculated and charged. Each YA begins on 1 January and ends on 31 December.
Example, YA 2013 refers to the tax period from 1 Jan 2012 to 31 Dec 2012.
Assessable income
'Assessable income' is your total income less approved donations.
The total income shown on your tax bill is the net amount after deducting your expenses claim, if any.
Example, 'Employment' income shown is the net amount after deducting your employment expenses. 'Property' income shown is the net rental income after deducting your rental expenses.
Personal reliefs
'Personal reliefs' are the deductions which help you save tax.
Find out more about reliefs.
Chargeable income
'Chargeable income' is your 'assessable income' less 'personal reliefs'.
Tax payable
Example, 'Tax payable by 3 Jun 2013 $2,087.14 DR'.
'DR' means Debit. It refers to the amount of tax that you need to pay.
Tax repayable/discharged
Example, 'Tax repayable/discharged as per this assessment' $300 CR.
'CR' means Credit. It shows the amount of tax that will be refunded to you
