Self-Employed Required to File Tax

If you are resident in Singapore, you can e-File your completed tax form from 1 Mar to 18 Apr every year. If you paper file, please submit your completed tax form by 15 Apr of each year.

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.

You may file your tax return by logging into myTax Portal using your SingPass.

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

Notification of Selection for No-Filing Service (NFS)

If you receive a letter or SMS informing you that you have been selected for NFS, you are not required to file a tax return.

Your Notice of Assessment (NOA) or tax bill will be sent to you between end Apr to Sep 2017. Your NOA is computed based on your auto-included income and previous year's relief claims, which may be adjusted if you do not meet the eligibility criteria.

Please note that it is your responsibility to ensure that your NOA is accurate. If you have any other income that is not shown in the NOA, or your relief claims in the NOA are incorrect, please inform us within 30 days from the date of your NOA.

You may verify the details of your auto-included information and preview your Notice of Assessment (PNOA) at myTax Portal using your SingPass or IRAS PIN from 1 Mar to 18 Apr 2017.

1) If your PNOA is accurate, you may request an early assessment.

2) If your PNOA is not accurate, you have the option of e-Filing a tax return to make the relevant changes. These changes could include:
- Additional or non auto-included sources of income (e.g. received rental income in 2016, joined a new employer that is not participating in the Auto Inclusion Scheme), or
- Amendments to personal relief claims (e.g. have a newborn child in 2016, child started working and had income exceeding $4,000 in 2016).

Find out more about the No-Filing Service (NFS) .

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.

Filing Due Dates

Mode of FilingFiling Deadline

e-Filing

18 Apr 2017

Paper Filing

15 Apr 2017

Extension to File Tax

If you need to extend your filing due date, please send in your application before 31 Mar 2017. You can apply by email, fax or post 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.

RATE THIS PAGE

  • Strongly Disagree
  • Strongly Agree

Information is easy to understand.

Information is useful.

Information is easy to find.

 
Please email us if you would like us to respond to your enquiries.