Please check your tax bill (Notice of Assessment) when you receive it. If you disagree with your tax amount, please inform us within 30 days from the date of your tax bill and state your reasons for objection.
We will inform you of the outcome when we have reviewed your assessment.
How to inform IRAS
You may inform us via 4 modes.
- Call 1800-356 8300 (or +65-356 8300 if you are overseas).
Our office hours are 8am to 5pm from Mondays to Fridays.
- Email us
- Fax to us on 6351 3636
- Write to:
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road
Revenue House
Singapore 307987
Details to submit
Depending on the item you are objecting to, you will need to provide us with the details of the following:
If your employer is a participant of the auto-inclusion scheme
Your employment income brought to tax is based on the information transmitted to us by your employer.
If you disagree with the amount of employment income brought to tax, you need to approach your employer for clarification. Your employer is in a better position to advise you on the basis of computation for income details transmitted to us.
If there are any changes to be made, your employer should inform us and send us an amended Form 8E. Once we receive information from your employer, we will review the assessment and inform you of the outcome.
View the list of employers participating in the auto-inclusion scheme.
If your employer is not a participant of auto-inclusion scheme
- A copy of Form IR8A showing your employment income, donations and CPF contribution for previous year (obtainable from your employer)
- A copy of Appendix 8B if you disagree with the stock option gains subject to tax
- A copy of all relevant letters from your employer if you received lump sum payment
Find out more about employment income.
- Amount and breakdown of retrenchment benefits
- A copy of documents related to this lump sum payment.
Find out more about retrenchment benefits.
- Type and nature of income (such as rental income etc.)
- Amount of income (please specify the amount for each type)
Find out more about what is taxable, what is not.
Please give us:
- Purpose of the entertainment/visit
- Date and place of entertainment/visit
- Name and address of the person entertained/visited
- Mode of public transport (for travelling expenses claim)
- Amount incurred on each occasion
Find out more about expenses.
- Nature of expenses incurred
- Purpose of incurring the expenses
- Basis of arriving at the amount
- Dates on which the expenses were incurred
Find out more about expenses.
- Name of approved Institutions of Public Character (IPC)
- Amount of donations
To view the list of approved IPCs, please:
- Visit Charity Portal
- Select 'Registered IPC' under 'More Information on Charities/IPCs'
- Click 'Go'
Find out more about donations.
- Dependant's name and tax reference number (NRIC/FIN number)
- Dependant's date of birth
- Type and amount of parent relief you are claiming
- Amount of each dependant's income in previous year
- Dependant's address in previous year
Find out more about parent/handicapped relief.
- Caregiver's name
- Caregiver's residential address
- Caregiver's NRIC/FIN/Passport number
- Confirmation that the caregiver was not carrying on any trade, business, profession, vocation or employment in previous year
- Relationship between caregiver and you
- Name of child being taken care of
- NRIC number of your child
Find out more about grandparent caregiver relief.
- Type and amount of relief you are claiming
- Your child's name and identification number (if you are claiming qualifying/handicapped/working mother's child relief)
Find out more about reliefs.
Send us a letter with the following information:
- Name and NRIC number of your child
- Child order of the child you are claiming
- Amount of PTR you are claiming/transferring to your spouse
- Basis of apportionment for sharing this rebate (for first time claim)
- Your and your spouse's full name, NRIC number and signatures
Find out more about parenthood tax rebate.
When to pay
Unless you are paying by GIRO, please pay the full amount of tax within 30 days of receiving your tax bill. If you wish to make an objection, we will refund you the credit balance, if any, within 30 days from the date of your new tax bill (amended Notice of Assessment). Find out more about claiming refund.
If your tax remains outstanding after 30 days, a late payment penalty will be imposed. Find out what happens if you have failed to pay or paid late.
FAQ
Q1. What happens if I overlook to claim for eligible reliefs (for e.g. Qualifying Child Relief) in the preceding years?
You have up to 6 years from the end of the Year of Assessment (YA) to inform us of your claims. For example, if you have overlooked to claim for Qualifying Child Relief for YA2005, you have up till 31 Dec 2011 to inform us of the claim.
To claim for eligible reliefs in the preceding years, you may
email us the details of your claims.