Filing Mistake #1 Not Filing Your Tax Return

(a) No Income to Declare

I have received a notification informing me to file for the Year of Assessment (YA). However, I was not in receipt of any income last year.

Although you are not in receipt of any income last year, you will still be required to submit your income tax return.

For paper filing:

Please submit your original income tax return using the return envelope provided by 15 Apr.

For e-Filing:

You will still need to submit your income tax return by 18 Apr. An Acknowledgement Page will be displayed upon successful submission.

(b) Employer in Auto-inclusion Scheme

My employer is sending my employment income details to IRAS. Therefore, I do not have to file my tax return.

Although your employer has transmitted your employment income details to IRAS, you are still required to e-File your Income Tax Return unless you have received the No-Filing Service (NFS) Letter.

If you received the NFS letter, you do not need to file an Income Tax Return.

Your Notice of Assessment (NOA) or tax bill will be sent to you between end Apr to Sep 2018. Your NOA is computed based on your 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 auto-included information and preview your Notice of Assessment (PNOA) at myTax Portal using your SingPass or IRAS PIN from 1 Mar to 18 Apr 2018.

1) If your PNOA is accurate, you may request an early assessment.

2) If your PNOA is not accurate, you can e-File a tax return to make the relevant changes. Some examples of the changes are: - Additional non-auto-included sources of income (e.g. rental income received in 2017, employment income received if you have joined a new company in 2017 and your employer is not participating in the Auto-Inclusion Scheme), or - amendments to personal relief claims (e.g. child relief claim on a newborn child in 2017, remove child relief claims if your child started working and had income exceeding $4,000 in 2017).

Filing Mistake #2 Wrong Declaration of Trade or Business Income

I am a:
• Commission Agent (e.g. Insurance Agent, Real Estate Agent)
• Hawkers
• Private Tutor
• Taxi Driver, Grab / Uber Driver

I declare my income as Employment or Other Income in Form B/B1.

You are considered a Self-employed person.

For paper filing:

  1. Form B: You should complete items 6 to 9 on Page 2.
  2. Form B1: You should complete item 1 "Trade, Business, Profession or Vocation" of Appendix 1 and item 3 "Other Income" on Page 2 of Form B1.

For e-Filing:

You should declare your income as trade income under item 2 "Trade, Business, Profession or Vocation".

Filing Mistake #3 Incorrect Relief Claims

Since I have claimed reliefs last year, I do not have to claim them again. The reliefs will be automatically included in my future assessments.

Tax reliefs and rebates are allowable if you are a Singapore Tax Resident and have met the qualifying conditions. Please ensure that all qualifying conditions of the tax reliefs and rebates are met before making a claim.

For paper filing:

You still need to claim reliefs and enter the amount of claim even if this amount remains unchanged from last year.

    For e-Filing:

    You need not claim the reliefs shown in the Income, Deductions and Relief Statement (IDRS) as they will be automatically included in your tax assessment.

    If you have any changes to the pre-filled deductions and reliefs or wish to claim new reliefs/Parenthood Tax Rebate, please select "Edit My Tax Form" at the IDRS page and fill in the details at My Tax Form.

    Filing Mistake #4 Wrongful Claim for CPF Contributions for Self-Employed

    I have contributed CPF as a self-employed person last year, therefore I should indicate the amount contributed in my Form B so as to qualify for the relief.

    CPF relief for a self-employed is allowed automatically based on information received from CPF Board. You need not make a claim.

    Self-employed CPF relief will be allowed if:
    • you have an assessable trade income
    • you are making the contribution as a self-employed person
    • your contribution was made before 31 Dec of the preceding year.

    Filing Mistake #5 Submitting Documents Not Requested For

    I declared rental income and claimed actual expenses. Thus, I submitted documents to substantiate my rental expense claims.

    You only need to submit documents upon request. The documents you need to submit will be listed in the Acknowledge Page. Please send in the documents via email.

    Filing Mistake #6 Not Clicking “Submit Income Tax Return” Button

    I clicked "Edit My Tax Form" to declare my other income or reliefs not shown in IDRS. After declaring my other income or reliefs in My Tax Form, I clicked "View Statement" button. After checking that the details in the Consolidated Statement are correct, I exited from e-Filing.

    You need to click the "Submit" button at the Consolidated Statement to complete your e-Filing.

    An acknowledgement page will be displayed upon successful submission.

    Filing Mistake #7 Made Errors In My Declaration

    I submitted my income tax return without including my relief claim for my newborn.

    You may re-File once within 14 days of your previous submission or by 18 Apr, whichever, is earlier.

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