No-Filing Service (NFS) for Self-Employed Persons (SEPs) under the Pre-filling of Income scheme

Individual SEP who have been informed of their eligibility for the NFS are not required to file a tax return.

What does No-Filing Service (NFS) Mean

The No-Filing Service or NFS means that you are not required to file a tax return.

With effect from Year of Assessment YA 2021, you may be selected for NFS if you are under the pre-filling scheme for Self-Employed Persons (SEPs) with commission income of $50,000 and below and/or derived driving income as a Private Hire Car (PHC)/Taxi driver for previous and current Years of Assessment. If you are also in receipt of employment income, your employer must be participating in the Auto-Inclusion Scheme (AIS) for Employment Income.

You will not be selected for NFS If you were in receipt of income from partnership and/or other sources income which are not pre-filled and/or auto-included or claimed for employment expenses incurred in the previous Year of Assessment.   

Your Notice of Assessment (NOA) or tax bill (digital or paper format) will be sent to you from end Apr onwards each year. Your NOA is computed based on the following: 

  • Your pre-filled income i.e. commission and/or PHC/Taxi driving income after deducting the prescribed deemed expenses,

  • Auto-included income, and

  • Previous year's relief claims, which may be adjusted if you do not meet the eligibility criteria.

Please note that it is your responsibility to ensure that your NOA is accurate. If you have any other income that is not shown in the NOA, or your relief claims in the NOA are incorrect, please inform us within 30 days from the date of your NOA. 

You may verify the details of your pre-filled and auto-included information and preview your Notice of Assessment (PNOA) at myTax Portal using your Singpass from 1 Mar to 18 Apr. 

1) If the details are accurate, you may request an early assessment. 

2) If the details are not accurate, you can e-File your tax return to make the relevant changes. Some examples of the changes are:

  • Revision to the 2-line / 4-line statement at the Sole-Proprietorship / Self-employed income page under the Trade, Business, Profession or Vocation section of the tax return if your total income is different from the pre-filled information.  
  • Additional or non-auto-included sources of income (e.g. rental income received in the preceding calendar year, new self-employed income that has not been pre-filled, employment income received if you have joined a new company in the preceding calendar year and your employer is not participating in the Auto-Inclusion Scheme), or
  • Amendments to personal relief claims (e.g. child relief claims on a newborn child in the preceding calendar year, remove child relief claims if your child started working and had income exceeding $4,000 in the preceding calendar year). 

Whether you e-File or paper file your tax return, you may have some questions about mistakes to be avoided. Learn more about the common filing mistakes and how to report income that was not previously reported.