Self-Employed Required to File Tax

Self-employed persons, sole-proprietors and partners must file their annual tax return if they receive a notification form IRAS to file. IRAS may waive this requirement under its No-Filing Service.

Obligation to File Tax

Notification to File Income Tax Return

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.

To file your tax return, please log into myTax Portal using your SingPass.

You can check your filing requirement (47KB) if you have not been contacted by IRAS.

Auto-Inclusion Scheme (AIS) for Employment Income

If your employer is participating in the AIS, you need not file the income received from this employer. Your employer will e-submit your employment income information to IRAS by 1 Mar of each year and it will be automatically included in your income tax assessment. 

You will still have to file a tax return if you received a notification to file and declare your other sources of income (e.g. rental income, etc).

You can view your auto-included information in the 'Income, Deductions and Reliefs Statement (IDRS)' at myTax Portal.

Pre-filling of Income for Self-Employed Persons (SEPs)

IRAS has been pre-filling commission income for individual commission earners such as property and insurance agents since 2015. Your income will be pre-filled in your electronic tax returns if you have received commission/trade income from these organisations (544KB).

For 2018, IRAS has expanded the pre-filling initiative for Grab and Uber to transmit their drivers’ income and commission fees to IRAS by 1 Mar. IRAS is piloting the transmission mode through Application Programming Interface (API) with Grab and Uber. 

Grab and Uber drivers who have indicated their participation in the pilot scheme through the Grab and Uber platforms (172KB) will have their income and commission fees pre-filled in their electronic tax returns. 

    You can view the pre-filled information in the “Income, Deductions and Reliefs Statement (IDRS)” at myTax Portal.  

    You are required to verify the information and declare your other sources of income, if any e.g. rental income. You may amend the 2-line / 4-line statement at the Sole-Proprietorship/Self-employed income page under the Trade, Business, Profession or Vocation section of the tax return if your total income/expenses is different from the pre-filled information.   

    You will still need to declare your income if you have been notified by IRAS to file, regardless of your option.  Penalties may be imposed for wrongful or non-disclosure of income.

    FAQ on pre-filling of commission information (284KB)

     

    FAQ on pre-filling of private-hire car driver's information (220KB)

    Filing Due Dates

    Mode of FilingFiling Deadline

    e-Filing

    18 Apr 2018

    Paper Filing

    15 Apr 2018

    Extension to File Tax

     If you need to extend your filing due date, please send in your application before 31 Mar 2018. You can apply by email with the following details:

    1. Your full name and tax reference number
    2. Reason for your request; and
    3. An estimate of your chargeable income.

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