Late Filing or Non-Filing of Tax Clearance

You can check whether IRAS received your tax clearance by logging into myTax Portal or using the 24-hr Clearance Integrated Phone Service.

Requirement to File Tax Clearance

Employers are required to file the Tax Clearance (known as Form IR21) or notify IRAS at least one month before your non-citizen employee ceases or is about to cease employment with you in Singapore.

We may take the following enforcement actions if you fail to do so:

  1. Impose a late filing fee; and
  2. Summon you to attend Court

Late Filing Fee

Employers who file late or fail to file may be imposed with a late filing fee.

Once IRAS has notified you of the late filing fee :

1. File the Form IR21 immediately to avoid being summoned to Court, and

2. Pay the late filing fee by the due date stated in the letter.

If you have already filed your Form IR21, you are only required to pay the late filing fee.

Summons to Appear in Court

A Summons will be issued to you to attend Court on a specified date when IRAS does not receive :

1. The Form IR21 by the due date, and/or

2. Late filing fee by the due date. 

Before the Court Date

If you file the Form IR21 and pay the late filing fee to IRAS at least one week before the court date, you will not need to attend Court. 

Attending Court

Employers who are unable to file the Form IR21 or pay the late filing fee at least one week before the court date, must attend Court.

In Court, you will have to take a plea after the charges are read. Upon conviction, you will be fined up to $1,000 for each summons issued against you, and you are still required to file the Form IR21. Otherwise, further prosecution action may be taken.

Postponement of Court Date

As long as you file the Form IR21 and pay late filing fee at least 4 working days before the postponed date, you will not be required to attend Court anymore. IRAS will apply to the Court on your behalf to withdraw the summons.

Filing Form IR21

  1. e-File
  2. You may log in to and e-File the Form IR21

  3. Paper File

You may download the Form IR21 [ pdf version (210KB)] and post it to Inland Revenue Authority of Singapore, 55 Newton Road, Singapore 307987.

Modes of Payment

You may choose to pay the composition fee together with the payment slip using any of the following payment modes: