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.
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. You will need to declare other sources of income (e.g. rental income, etc) in your tax return.
You can view your auto-included information in the 'Income, Deductions and
Reliefs Statement (IDRS)' at myTax Portal.
The Pre-filling of
Self-Employed income, which automates the transmission of income information to
the tax system, is an initiative to simplify tax filing and ease compliance for
taxpayers. It was made possible for individual commission earners such as property
agents and insurance agents etc since 2015. Taxpayers on this scheme will enjoy
the convenience of having their income information pre-filled in their
electronic tax forms, making it more convenient for their filing of their
income tax returns.
IRAS continually
seeks ways to collaborate with more stakeholders or third parties so that more
taxpayers could benefit from the pre-filling of self-employed income. We have expanded the pre-filling scheme to
Grab and Uber drivers in year 2018.
For year 2019, participating drivers who have accepted the
invitation to participate in the pre-filling scheme will have their income
information transmitted to IRAS.
The following
revenue information will be
transmitted by participating transport service operators to IRAS for their drivers for Year of
Assessment 2019.
- Gross Passenger Fares
- Incentives/Rebates/Promotion/Miscellaneous
Payments
In
addition, the drivers will be allowed automatically an amount of deemed
expenses calculated based on 60% of the pre-filled gross driving income i.e.
revenue pre-filled in the electronic tax returns of the drivers.
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 transport service drivers' information (385KB)
FAQ on deemed 60% tax deduction for chauffeured PHC / tax drivers (405KB)