If the company does not agree with the assessment raised, it must inform IRAS in writing within 30 days from the date of the NOA, stating the grounds of objection.
You can do so by:
- submitting an electronic notice stating the precise grounds of objection, via myTax Portal under “Object/Revise Assessment”; or
- sending in an objection letter stating the precise grounds of objection.
Even if the company objects to the assessment, tax on the assessment must still be paid within one month from the date of the Notice.
If no electronic or written objection is received within 30 days from the date of the NOA, the assessment will be treated as finalised.
For more details on e-Service “Object/Revise Assessment”, please refer to:
For company (340KB)
For tax agent (360KB)
With effect from 1 Jan 2014, IRAS will make administrative changes to the objection and appeal process, including extending the deadline to file an objection to two months from the date of the NOA. This covers all assessments raised by IRAS, except for assessments raised based on Estimated Chargeable Income (ECI) submitted by the company.
Please refer to the e-Tax Guide “Corporate Income Tax - Objection and Appeal Process” for the details.