These groups of taxpayers should have filed their Partnership's Income Tax Returns (Form P) and/or Certified Statement of Accounts by 15 Apr (for paper returns) or 18 Apr (for e-Filing):
- Precedent Partners who have received a hardcopy Form P or Notification Letter.
- Precedent Partners of new partnerships.
If you file late or do not file
If you do not file the Form P and/or certified statement of accounts 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 the Form P and/or certified statement of accounts 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 partnership's past filing history.
When an Offer of Composition is issued
An Offer of Composition will be issued when:
The Form P and/or certified statement of accounts are 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 the Form P and/or Certified Statement of Accounts by 15 Apr (for paper returns) or 18 Apr (for e-Filing) even though you are supposed to file
You will have to:
File the Form P and/or certified statement of accounts immediately. Once you receive an Offer of Composition, you will have to pay the composition fee imposed.
A certified statement of accounts is required to be filed if the annual business revenue is $500,000 or more.
If you do not pay the composition fee and/or file the Form P and/or Certified Statement of Accounts
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:
The Form P and/or certified statement of accounts are 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 Form P and/or certified statement of accounts 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.
A certified statement of accounts is required to be filed if the annual business revenue is $500,000 or more.
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 Form P and/or certified statement of accounts. Otherwise, you might be issued with a Warrant of Arrest as long as the Form P and/or certified statement of accounts are not filed.
If the Court date has been postponed
You can still file the Form P and/or certified statement of accounts and pay the composition fee before the new Court date. Once you have filed the Form P and/or certified accounts 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 the Form P and/or Certified Statement of Accounts (A Certified Statement of Accounts is required to be filed if the annual business revenue is $500,000 or more);
- 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 do 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 the Form P and/or certified statement of accounts 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 Precedent Partners are required to file the Form P and/or certified statement of accounts by 15 Apr (for paper returns) or 18 Apr (for e-Filing). If you do not file the Form P and/or certified statement of accounts 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.: Precedent Partners are to file the Form P and/or certified statement of accounts for YA 2009 by 15 Apr 2009 (for paper returns) or 18 Apr 2009 (for e-Filing). If a precedent partner has not filed the Form P and/or certified accounts for YA 2009 by 16 Apr 2010, he/she may be prosecuted under section 94A(3).
How to file the Form P and/or certified statement of accounts
Filing the Form P and/or certified statement of accounts is a yearly obligation for every Precedent Partner.
e-Filing 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.
Filing previous years' Income Tax Returns / e-Filing not available
You may request a duplicate copy of the Form P to be sent to the Partnership address 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 the composition fee is paid without filing the Form P and/or certified statement of accounts, prosecution action may be taken.
How to avoid late filing penalty
Filing of Form P
The Precedent Partner is required to file the Form P in addition to his/her Income Tax Return (Form B).
No Business Done for the Partnership
When a Form P has been issued to the Partnership, even though there is no business done, the Precedent Partner is still required to file the Form P by the filing due date, 15 Apr.
Cessation / Conversion of Partnership
If the Partnership was converted to a Sole-Proprietorship / Company or deregistered with the Accounting & Corporate Regulatory Authority (ACRA) during the calendar year, the Precedent Partner is still required to file the Form P relating to the calendar year.