Please check your tax bill (Notice of Assessment) when you receive it. If you disagree with the tax assessment, please file an objection and state your reason(s) for objection within 30 days from the date of the tax bill.
You may file your objection using “Object to Assessment” e-Service at myTax Portal.Alternatively, you may also file your objection by emailing to IRAS.
Your objection must be filed within 30 days from the date stated in your income tax bill (Notice of Assessment). IRAS will review your objection and inform you of the outcome.
If you are filling your objection by email to IRAS, you should state clearly the reasons for objecting and provide the following details (where applicable):
*Lump Sum Payments
If the income is a lump sum payment that you have received from your ex-employer, please provide the following:
More on Employment Income:
More on Trade, Business Profession or Vocation Income
To submit details of your rental income and rental expenses, please use the Rental Calculator (254KB).
To submit your claims for employment expenses, please use the employment expenses schedule (34KB).
More on Expenses
For details, please refer to Course Fees Relief.
For details, please refer to CPF/provident fund relief: For employees only.
First-Time Claims
If you are claiming Handicapped Brother/Sister Relief on your sibling for the first time, please complete the Handicapped-Related Tax Relief form (243KB) and submit the form by email.
For details, please refer to Handicapped Brother/Sister Relief.
For details, please refer to Life Insurance Relief.
Sharing Parent/Handicapped Parent Relief
If you are sharing the parent/handicapped parent relief, claimants must agree on the basis of apportionment before they claim the parent relief on the same dependent. Otherwise, the Comptroller of Income Tax will apportion the relief equally among all claimants.
If you are claiming Handicapped Parent Relief and this is your first time claiming this relief on the dependent, please complete the Handicapped-Related Tax Relief form (243KB) and submit the form by email,
For details, please refer to Parent/Handicapped Parent Relief.
For details, please refer to NSman Relief (Self, Wife and Parent).
For details, please refer to Parenthood Tax Rebate.
If you are claiming Handicapped Child Relief and this is your first time claiming this relief on the child, please complete the Handicapped-Related Tax Relief form (243KB) and submit the form by email.
For details, please refer to Qualifying/Handicapped Child Relief.
If you are claiming Handicapped Spouse Relief and this is your first time claiming this relief on the spouse, please complete the Handicapped-Related Tax Relief form (243KB) and submit the form by email.
For details, please refer to Spouse/Handicapped Spouse Relief.
For details, please refer to Foreign Maid Levy Relief.
For details, please refer to Grandparent Caregiver Relief.
For more details, please refer to Working Mother's Child Relief.
You should still pay the tax via GIRO or within 30 days of receiving your tax bill even if you disagree with your tax assessment.
If you are not paying your taxes via GIRO, a late payment penalty will be imposed for taxes that are outstanding after 30 days. For details, please refer to Penalties for Late or Non-Payment.
We will refund you the credit balance, if any, within 30 days from the date of your new tax bill (amended Notice of Assessment) if we revise your assessment after reviewing your objection. For details, please refer to Tax Refunds.
For assessments raised in 2013 and subsequent years, you have up to 4 years from the end of that year to inform us of your claims. For example, if the assessment was raised in 2014, you have up till 31 Dec 2018 to inform us of your claim.
To claim for eligible reliefs in the preceding years, you may email us the details of your claims.