Late Filing or Non-Filing of Tax Returns

Most taxpayers file their tax returns on time. There are penalties for late filing and non-filing of returns. IRAS takes action against sole-proprietor/ partnership/ self-employed (freelancers, commission agents, taxi drivers, hawkers, etc.) who do not file their tax returns and/or certified statement of accounts on time or fail to file altogether is advised to do so as soon as possible to avoid other actions by IRAS.

Filing Due Dates

Mode of FilingFiling Deadline
e-Filing18 Apr
Paper Filing15 Apr

Actions Taken for Late/Non-Filing

IRAS may take any of the following actions when tax return (Form B / Form P) and/or certified statement of accounts are not filed on time:

  1. Impose a late filing fee;
  2. Issue and estimated Notice of Assessment;
  3. Summon the individual/ precedent partner to Court where the penalty can be twice the tax assessed by IRAS; and/or
  4. Issue a Warrant of Arrest.

 

Estimated Notice of Assessment (NOA)

Individual/Precedent partner who receives the estimated NOA must:

  1. Pay the estimated tax within one month of the NOA. Otherwise, late payment penalties will be added to the unpaid taxes; and
  2. File their tax return (Form B / Form P) and/or certified statement of accounts immediately so that IRAS can revise the estimated tax amount. Excess tax paid, if any, will be refunded.

Late Filing Fee

Individual / Precedent partner who receives IRAS notice to pay the late filing fee, should:

  1. File the tax return (Form B/ Form P) and/ or certified statement of accounts immediately; and
  2. Pay the late filing fee by the due date stated in the notice to avoid being summoned to Court.

Appeal against Late Filing Fee Imposed 

IRAS will consider your appeal if:

  1. this is your first appeal;
  2. you have no other late offences in the last 2 years; and
  3. you undertake to file your tax return (Form B / Form P) and/or certified statement of accounts by the due date in future.

To appeal, you may call us on 6356 7012. Select option (1) and follow the instructions given over the phone. You may also email us at myTax Mail. You may be requested to support your claims with documentary proof.

Summons to Appear in Court

Summon may be issued to the individual / precedent partner to attend Court on a specified date when IRAS does not receive:

  • The tax return (Form B / Form P) and/ or Certified Statement of Accounts; or
  • Late filing fee by the due date.

Before the Court Date

Individual/ precedent partner who does not wish to attend court should do the following at least one week before the Court date:

  • File the tax return (Form B / Form P) and/ or Certified Statement of Accounts; and
  • Pay the late filing fee using the payment slip enclosed with the notice.

Attending Court

Individual/ precedent partner who is unable to file the tax return (Form B / Form P) and/ or Certified Statement of Accounts or pay the late filing fee at least one week before the Court date must attend Court.

In Court, the individual / precedent partner will have to take a plea after the charges are read. Upon conviction, the individual / precedent partner will be fined up to $1,000.

The individual / precedent partner is still required to file the overdue documents (Form B/ Form P and/or Certified Statement of Accounts). If not filed, further prosecution actions may be taken.

Failure to File for Two or More Years

Individual / precedent partner who has not filed the Form B/ Form P and/or Certified Statement of Accounts for two years or more without reasonable grounds and when convicted in Court  may also be ordered to pay:

  • A penalty that is twice the amount of tax that IRAS may assess for that Year of Assessment; and
  • A fine of up to $1,000.

Individual /precedent partner who is unable to pay the penalty or fine may be imprisoned for up to six months.

 

Warrant of Arrest

A warrant of arrest will be issued against taxpayers/ precedent partner who did not :

  1. File required documents (Form B/ Form P and/or Certified Statement of Accounts) on time;
  2. Pay the late filing fee at least one week before the Court hearing date; and
  3. Attend Court.

Settling Warrant of Arrest 

To settle the Warrant of Arrest, taxpayers should:

  1. Get a new Court date by reporting immediately to:

    a) Singapore Customs at 21 Keppel Road Customs Operations Command Singapore 089067 during office hours (Mon to Fri 9am to 5pm); or

    b) Singapore Police Land Divisions at any of these 6 locations:
    • 51 Ang Mo Kio Ave 9
    • 30 Bedok North Road
    • 20 Clementi Ave 5
    • 391 New Bridge Road, Police Cantonment Complex Blk A #03-112
    • No. 2 Jurong West Ave 5
    • 21 Kampong Java Road
  2. Bring the following when reporting to Singapore Customs or Singapore Police Land Divisions:
    1. Your Identity Card/Passport; and
    2. A bailor, that is, a person who takes responsibility for you in the event that you do not appear in Court, who will pledge a sum of money as bail. The bailor should be a Singapore Citizen or Permanent Resident who is at least 21 years old.
  3. File your tax return (Form B/ Form P) and/or Certified Statement of Accounts and pay the late filing fee before the Court date.
  4. Attend Court on the Court date. If you fail to attend Court, your bailor will need to explain to the Court the reason for your absence. The bailor may then have to pay the bail amount to the Court.

Filing Overdue Documents (Form B/Form P and/or Certified Statement of Accounts)

For Current Year of Assessment (YA)

Authorise your Partner / Staff / Self / Tax Agents through the e-Services Authorisation System (EASY) using the e-Services Access Code issued.

You or the person authorised should e-File via myTax Portal by using their individual SingPass or IRAS PIN. Any required document (s) stated on the acknowledgement page have to be submitted to IRAS immediately after the e-Filing. 

There will be an on-screen acknowledgement when you/they e-File.

For Previous YA or when e-Filing is Not Available

Request a duplicate copy of the partnership tax return (Form B/ Form P) to be sent to the your/ partnership's address via post by calling 1800-356 8300. 

IRAS does not acknowledge receipt of hardcopy tax returns submitted.

Paying the Late Filing Fee

The late filing fee must be paid by the due date. To make payment, use the payment slip enclosed with the IRAS letter.

Payment can be made via:

  1. myTax Portal ; or
  2. By any of the following methods:

To check if the payment has been received by IRAS, log in to myTax Portal and select "View Account Summary" after three working days.

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