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.
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.
There are 3 ways to file a notice of objection.
You may file an objection via the e-Service "Object/ Revise Assessment" at mytax.iras.gov.sg. Before filing, ensure that:
You may also download, complete and submit the Form for Filing Notice of Objection (786KB).
You may also submit a letter or an e-mail stating the precise grounds of objection.
Electronically via the e-Service "Object/ Revise 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.
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.
To ensure objections are addressed and resolved in a timely manner, IRAS may issue a Notice of Refusal to Amend the tax assessment when:
For more details on the objection process, please refer to Corporate Income Tax - Objection and Appeal Process (e-Tax Guide, 240KB).