Filing is a yearly obligation for every taxpayer. If you need to file, IRAS will send you the appropriate tax return during Feb to Mar every year. If you do not receive any tax return by 15 Mar, please contact us for assistance.
Please complete Form M if you are a non-resident deriving any of the following sources of income from Singapore in the preceding year. For example, for Year of Assessment 2010, you will need to declare your income earned in calendar year 2009.
- Trade, business, profession, or vocation
- Employment
- Pension, royalty, etc.
- Interest
- Rent from property
- Gains or profits of an income nature not included above
Please see the Explanatory Notes on Form M (265 KB) for more details.
Please submit your completed tax return to us by 15 Apr.