Late Filing or Non-Filing of Income Tax Returns (Form B / Form P)

Most taxpayers file their tax returns on time. Taxpayers stand to face enforcement actions for late or non-filing of Income Tax Returns.

Filing Due Dates

As part of our support for taxpayers in light of the latest measures to manage the COVID-19 situation, the tax filing deadline for individuals and businesses for the Year of Assessment 2020 will be automatically extended to 31 May 2020. Visit ‘ Extended Tax Filing Deadlines’ for more information.

The due date to submit your annual Individual Income Tax Return is:

Mode of FilingFiling Deadline

Tax Season 2020

Extended Filing Deadline

e-Filing18 Apr 31 May 2020
Paper Filing15 Apr 31 May 2020

If you receive a notification to file your annual Income Tax Return after the above filing deadlines, you are required to file before the due date stated in the notification.

You must file an Income Tax Return if you receive a letter, form or an SMS from IRAS informing you to do so. It does not matter how much you earned in the previous year or whether your employer is participating in the Auto-Inclusion Scheme (AIS) for Employment Income.

You can check your filing requirement (XLS, 60KB) if you have not received any notification from IRAS.

Consequences for Late / Non-Filing of Tax Returns

IRAS may take the following actions if you (or in the case of a partnership, the precedent partner) fail to file the tax return and/or the certified accounts before the due date:

  1. Issue an estimated Notice of Assessment (NOA). You must pay the estimated tax within one month;
  2. Offer to compound the offence with a composition amount not exceeding $1,000; and/or
  3. Summon you to Court.

Offer of Composition

It is an offence if you (or in the case of a partnership, the precedent partner) fail to file your Income Tax Return and/or certified accounts before the due date. Instead of taking prosecution actions, IRAS may allow you to settle the offence through the payment of a composition amount.

The composition amount ranges from $150 to $1,000 and the amount is dependent on past filing and payment records. A notice will be sent to inform you of the composition amount. 

If you receive an offer of composition, you should take the following actions immediately:

  1. File your Income Tax Return and/or certified accounts immediately; and
  2. Pay the composition amount before the due date stated in the notice to avoid being summoned to Court.

Court Summons

A summons may be issued to you (or in the case of a partnership, the precedent partner) to attend Court on a specified date if IRAS does not receive:

  1. The required tax return and/or certified accounts; and/or
  2. Payment of the composition amount before the due date.

    One Week Before the Court Date 

    If you do not wish to attend Court, you should take the following actions at least one week before the Court date:

    1. File your tax return and/or certified accounts; and
    2. Pay the composition amount.

    Postponement of Court Hearing

    If you need more time to file and/or pay the composition amount, you should attend Court on the Court date to appeal for a postponement.

    Attending Court

    Failure to attend Court will result in further legal actions taken against you (for example, a warrant of arrest may be issued).

    In Court, you will have to take a plea after the charges are read. Upon conviction, you may face a fine of up to $1,000.

    Further Prosecution

    You may face further prosecution actions if your tax return and/or certified accounts remain outstanding after conviction.

    Failure to File Your Tax Returns for Two or More Years

    If you fail to file your tax returns for two years or more, you may be issued with a summons to attend Court. On conviction in Court, you may be ordered by the Court to pay:

    1. A penalty that is twice the amount of tax that IRAS may assess for that Year of Assessment (YA); and

    2. A fine of up to $1,000.

    Failure to pay the penalty or fine to the Court may result in imprisonment of up to six months.

    Estimated Notice of Assessment (NOA)

    IRAS may at the same time issue an estimated NOA if you (or in the case of a partnership, the precedent partner) fail to file your income tax return as required. The estimated tax may be based on your past years’ income or information available to IRAS.

    If you receive an estimated NOA, you must:

    1. Pay the estimated tax within one month from the date of the NOA

      You have to pay the estimated tax before the due date even if you intend to object to the assessment or are awaiting the outcome of your objection. Otherwise, there will be penalties for late payment.

    2. File your Tax Return Immediately

      You should file your tax return and/or certified accounts immediately. Upon revision of the estimated assessment, any excess tax paid will be refunded.

    Filing Outstanding Tax Returns

    Current Year of Assessment (YA)

    You (or in the case of a partnership, the precedent partner) may e-File your tax return for the current YA via myTax Portal.

    If the online tax return is not available, please call 1800-356 8300 (+65 6356 8300) and select option 2 to obtain paper forms via post.

    Previous Year of Assessment(s) 

    Call 1800-356 8300 (+65 6356 8300) and select option 2 to obtain paper forms via post.

    Paying the Composition Amount

    After filing the tax return and/or certified accounts, settle the case by paying the composition amount before the due date.

    Please quote the payment slip number when making payment for the composition amount using the preferred payment modes. GIRO payment is not applicable for payment of the composition amount.

    Even if payment has been made for the composition amount, prosecution actions may still be taken against you (or in the case of a partnership, the precedent partner) if your tax return remains outstanding. The payment made will be used to settle your unpaid tax (if any). 

    To check if your payment has been credited, please log in to myTax Portal and select "View Account Summary" three working days from the date of your payment.

    Appealing Against the Composition Amount

    Appeals have to be made online via myTax Portal and will only be considered if the following conditions are fully met:

    1. You have submitted the outstanding tax returns and/or documents before the due date stated in the offer of composition; and
    2. You have filed on time for the past two years.
    • I received a notification informing me to file my tax return for the Year of Assessment (YA). However, I did not work last year. Do I need to file my tax return?

      Although you did not earn any income last year, you are still required to submit your Income Tax Return if you receive a letter, form or an SMS from IRAS informing you to do so.

    • My employer has sent my employment income details to IRAS. Do I still have to file my tax return?

      Although your employer has sent your employment income details to IRAS, you are still required to file your Income Tax Return unless you have received the No-Filing Service (NFS) letter.

      If you received the NFS letter, you do not need to file an Income Tax Return.

    • Can I request for an extension to file my overdue tax return?

      Current Year of Assessment

      A request for extension to file may be made online via myTax Portal

      However, if a summons to attend Court has been issued, no filing extensions will be allowed. If you require an extension to file, you must attend Court on the Court date to appeal for an extension. 

      Failure to attend Court may result in further legal actions taken against you (for example, a warrant of arrest may be issued).

       

      Previous Year of Assessment(s)

      No filing extensions can be granted as the returns are long overdue.