If you have any objection, please write to us stating your reasons within 30 days from the date of service of the Notice of Assessment (NOA):
The Comptroller of Income Tax
Clubs & Associations, Trust and Gaming Branch
55 Newton Road, Revenue House
Singapore 307987
The tax has to be paid within one month from the date of NOA, regardless of whether you have lodged an objection. Depending on the outcome of the objection, we will refund any excess amount of tax paid.