Objecting to NOA

Companies that do not agree with the tax assessment raised by IRAS may file an objection to have the tax assessment revised.

Deadline for Filing Objection to Notice of Assessment

Companies must file the objections within two months from the date of the Notice of Assessment (NOA). If no objections are received within that period, the assessments will be treated as final.

For example, if you receive an NOA dated 5 Jan 2017 and do not agree with the assessment, you have up to 5 Mar 2017 to file a Notice of Objection to IRAS.

Payment of Taxes

Companies must pay the tax stated in the NOA within one month from the date of the NOA even if they object to the assessment.

For details on how to pay, please refer to How to Pay.

Ways to File Notice of Objection

There are 3 ways to file a notice of objection.

1. myTax Portal (recommended!)

You may file an objection via the e-Service "Revise/ Object to Assessment" at mytax.iras.gov.sg. Before filing, ensure that:

  1. You are duly authorised by the company as an "Approver" for Corporate Tax Matters via the e-Services Authorisation System (EASY); and
  2. You have the company's tax reference number and your personal SingPass or IRAS PIN.
2. Objection Form

You may also download, complete and submit the Form for Filing Notice of Objection (786KB).

3. E-mail or Letter

You may also submit an e-mail via myTax Mail stating the precise grounds of objection.

The Objection Process (effective 1 Jan 2014)

Acknowledgement of Receipt of Notice of Objection

Mode of Filing Notice of ObjectionAcknowledgement by IRAS

Electronically via the e-Service "Revise/ Object to Assessment" at mytax.iras.gov.sg

You will receive an instant acknowledgement.

Submitting Form for Filing Notice of Objection (786KB)

An acknowledgement letter will be issued within 14 days from the date of receipt of the Form.

Submitting a letter or an e-mail

No acknowledgement will be issued.

Milestones of Process

To ensure timely resolution of an objection, the following milestones have been set in the objection process:

1. Request for Information

IRAS may request for information to review objections filed. Companies must reply to these requests by the due dates stated in the request. Where no specific due date is given, reply within two months from the date of the letter.

2. Review of Objection

IRAS will review and convey our decision in writing within six months from the date of receipt of your last correspondence with complete information. For complex cases where more time is needed to review the tax issue under objection, IRAS will inform you of the estimated time required.

3. Response to Decision

You will be asked to reply in writing whether you agree with our decision on the disputed tax issue by the due date stated in the letter.

Where no specific due date is given, reply within three months from the date of the letter. If you do not reply by this deadline, the objection will be considered as resolved and closed.

 

Notice of Refusal to Amend

To ensure objections are addressed and resolved in a timely manner, IRAS may issue a Notice of Refusal to Amend the tax assessment when:

  1. Information requested by IRAS remains outstanding after two years from the date of receipt of the Notice of Objection.
  2. The company did not reply to the decision made by IRAS on the objection (i.e. no response on whether the company agrees or disagrees with the decision) within three months from the date of our letter.
  3. The company agreed to IRAS' decision but qualified the agreement with caveat (i.e. the company stated that it reserved the right to re-open the case in the event of a favourable decision/ ruling by the Income Tax Board of Review/High Court/Court of Appeal).
  4. IRAS is unable to reach an agreement with the company on the tax issue under objection.

For more details on the objection process, please refer to Corporate Income Tax - Objection and Appeal Process (e-Tax Guide, 240KB).

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