Time Limit to Raise Assessment

The statutory time limit for IRAS to raise an assessment or additional assessment is four years. However, this statutory time limit will not apply to cases where fraud is involved. 

 

The statutory time limit for IRAS to raise an assessment or additional assessment is four years. However, this statutory time limit will not apply to cases where fraud is involved.

Examples

Companies with December financial year end

YARecords for periodTo keep up to

2013

1 Jan 2012 to 31 Dec 2012

31 Dec 2017

2017 1 Jan 2016 to 31 Dec 2016 31 Dec 2021 

Companies with non-December financial year end, e.g Jun, Sep

YARecords for periodTo keep up to

2013

1 Jul 2011 to 30 Jun 2012

31 Dec 2017

2017 1 Oct 2015 to 30 Sep 2016 31 Dec 2021 

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