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Experiencing Difficulties in Paying Your Tax?

 
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In light of the global COVID-19 outbreak, a series of support measures have been introduced to help businesses and individuals to ease their cash flow. During this period of uncertainty, IRAS continues to extend its assistance and provide tax certainty to taxpayers. We have set out the following tax guidance for taxpayers who may be affected by the COVID-19 developments. Visit COVID-19 Support Measures and Tax Guidance for more information.

    If you are facing difficulties in paying your tax, we encourage you to reach out to us early to work out a suitable payment arrangement. Otherwise, a 5% late payment penalty will be imposed on the overdue tax.

    It is important that you do not ignore the tax bill or a demand for payment. 

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    For Individuals or Businesses in Financial Difficulties

    We may offer a suitable payment arrangement, such as a longer instalment plan, if you are unable to pay your tax due to unexpected or extenuating circumstances such as:

    • High medical expenses
    • Loss of employment or substantial reduction in income
    • Business under financial distress (e.g. facing lawsuits from creditors or business closure)
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    Arranging for a Longer Payment Plan

    IRAS will only grant instalments by GIRO. You can appeal for a longer payment plan via the ‘Apply for Payment Plan’ e-Service at myTax Portal using your SingPass, IRAS Unique Account (IUA) or CorpPass.

    Scenario What you need to do 
    If you have a GIRO record with IRAS
    You are currently on a payment plan but require a longer one
    1. Cancel your existing payment plan via the 'View/ Cancel Payment Plan' e-Service; and
    2. Apply for a new payment plan via the 'Apply for Payment Plan' e-Service.

    Refer to the guide (PDF, 1.36MB) for more details.

    You are currently not on any payment plan

    Re-activate your previous GIRO arrangement via the 'Apply for Payment Plan' e-Service^.

    ^Log in to view bank account(s) eligible for re-activation.

          If you do not have a GIRO record with IRAS
    For Corporate Income Tax and Goods and Services Tax (GST)
    1. Complete the hardcopy Master GIRO form (PDF, 1.29MB) and send it to IRAS; and
    2. Submit your payment proposal online within the same day.
    For Individual Income Tax and Property Tax

    Apply for a payment plan via the 'Apply for Payment Plan' e-Service.

    Refer to the guide (PDF, 1.11MB) for more details. 

     

    We will review your request and inform you of the outcome within 15 working days. Where needed, we may also ask you for more information to better understand and assess your situation.

    If your payment plan is approved, you must comply with the payment plan schedule. If you fail to do so, we will cancel the plan and take actions to recover the tax. 

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    Financial and Other Support Services

    If you require other forms of assistance specific to your circumstances, you may wish to approach the following agencies:

    For social assistance

    For employment assistance

    For enterprise assistance

    Enterprise Singapore provides companies with various financial and non-financial assistance schemes.

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