Late Filing or Non-Filing of Tax Returns

All GST-registered businesses must file their GST returns and pay the GST due (if any) within one month after the end of the accounting period covered by the GST return. IRAS takes action against businesses that do not file their GST returns on time or fail to file altogether. A 'Nil' GST return must be filed even if there was no business activity during the accounting period.

 

Actions against Businesses for Late/Non-Filing

If a business fails to file it's GST return by the due date, IRAS may take the following actions:

  1. Issue an estimated Notice of Assessment (NOA) and impose a 5% late payment penalty on the estimated tax;
  2. Impose a Late Submission Penalty;
  3. Summon the business or person responsible for running of the business (including sole-proprietor and director) to Court; and/or
  4. Issue a Warrant of Arrest.

Receiving an Estimated Notice of Assessment (NOA) and 5% Penalty

IRAS will issue an estimated NOA and impose a 5% late payment penalty on the estimated tax when the business fails to file the GST returns as required.

Businesses that receive an estimated NOA should:

  1. Immediately file their GST Return to declare their actual GST liability and get the estimated NOA revised.  The estimated NOA will only be revised if the GST F5/F8 Return is submitted within the time limit of five years from the end of the relevant accounting period, regardless of any objection.  Please refer to the guide on how to revise the estimated Assessment.
  2. Pay the estimated tax inclusive of 5% penalty by the due date stated on the Demand Note.

An estimated Notice of Assessment will only be revised if the GST F5/F8 Return is submitted within five years from the end of the accounting period, regardless of any objection.

Business A did not submit the GST F5/F8 Return and payment for the accounting period ending 30 Sep 2015 by 31 Oct 2015.

Assuming that the estimated GST was $3,000, a late payment penalty of $150 (i.e. 5% x $3,000) would be imposed.

On 10 Nov 2015, Business A declared its actual GST liability of $1,300. The GST and the late payment penalty were revised to $1,300 and $65 (5% penalty on $1,300) respectively.

Accounting Period Ending: 30 Sep 2015

Due Date:                               31 Oct 2015

Date of NOA / F5 received

 

Tax Amount

Penalty

5 Nov 2015

10 Nov 2015

$3,000

($1,700)

$150

($85)

Revised GST and 5% Penalty

$1,300

$65

Business B did not submit the GST F5/F8 Return and payment for the accounting period ending 30 Sep 2015 by 31 Oct 2015.

Assuming that the estimated GST amount was $3,000, a late payment penalty of $150 (i.e. 5% x $3,000) would be imposed.

On 10 Nov 2015, Business B declared its actual GST liability of $5,000. The GST and the late payment penalty were revised to $5,000 and $250 (5% penalty on $5,000) respectively.

Accounting Period Ending:   30 Sep 2015

Due Date:                                 31 Oct 2015

Date of NOA / F5 received

Tax Amount

Penalty

5 Nov 2015

10 Nov 2015

$3,000

$2,000

$150

$100

Revised GST and 5% Penalty

$5,000

$250

Business C did not submit the GST F5/F8 Return and payment for the accounting period ending 30 Sep 2015 by 31 Oct 2015.

Assuming that the estimated GST amount was $3,000, a late payment penalty of $150 (i.e. 5% x $3,000) would be imposed.

On 10 Nov 2015, Business C declared its actual GST liability of $0. Both the GST and the late payment penalty were revised to $0.

Accounting Period Ending:   30 Sep 2015

Due Date:                                 31 Oct 2015

Date of NOA / F5 received

 

Tax AmountPenalty

5 Nov 2015

10 Nov 2015

$3,000

($3,000)

$150

($150)

Revised GST and 5%

Penalty

$0

$0

A NIL return is required to be filed even if there is no business done in that period.

Business D submitted the GST F5 Return for the period ending  31 May 2010 on 5 Jun 2015. The estimated assessment will not be revised as more than 5 years have passed, i.e. 5 years and 5 days.

Late Submission Penalty

From 1 April 2018, the late submission penalty of $200 is imposed immediately if the GST return is not filed by the due date. A penalty of $200 will continue to be imposed for every completed month that the GST F5/F8 return is outstanding, till the maximum of $10,000 for each outstanding F5/F8 return.

Businesses must pay the late submission penalty and still file the overdue return as they can be prosecuted if the return is not filed.

Stricter penalty for late submission of GST returns New!.

Late Submission Penalty Example 1

 

 

Late Submission Penalty Example 2

A NIL return is required to be filed even if there is no business done in that period.

Appealing Against Penalties Imposed

Generally, penalties will not be waived unless there are exceptional circumstances.

IRAS may consider your appeal only if you have:

  1. Submitted the outstanding GST F5/F8;
  2. Paid the overdue tax in full; and
  3. Filed and paid on time for the past two years.

Please call (+65) 6356 7012 to appeal for waiver with supporting documents (if any).

Summons to Appear in Court

A summon will be issued to the business/ sole-proprietor to attend Court on a specified date when IRAS does not receive:

  1. The required GST tax returns ; and/or
  2. Payment of the late submission penalty by the due date.

Before the Court Date

Businesses/ sole-proprietor who do not wish to attend court, you should do the following at least one week before the Court date:

  1. File the GST F5/F8 return; and
  2. Pay the summons fee using the enclosed payment slip.

Appealing for Postponement

If the business needs more time to file and/or pay, you should:

  1. Attend Court on the mention date to appeal for postponement; and
  2. File the GST F5/F8 return and pay the summons fee at least one week before the next Court mention date.

Attending Court

Businesses/ sole-proprietor  who are unable to file the outstanding GST return or pay the summons fees at least one week before the court date, must attend court. The business' representative, even if he is the director or owner, must attend court with a Letter of Authorisation.

In court, the business representative/ sole proprietor will have to take a plea after the charges are read. Upon conviction, you may be fined up to $5,000.

The business must still file the outstanding GST tax returns, failing which further prosecution actions may be taken.

Warrant of Arrest

A Warrant of Arrest is a Court order authorising the police to bring a person into custody due to the offence committed.

A warrant of arrest will be issued against you if you did not:

  1. File your GST F5/F8 return on time;
  2. Pay the  summons fee at least one week before the Court hearing date; and
  3. Attend Court on the hearing date.

Settling the Warrant of Arrest

To settle the Warrant of Arrest, you should:

  1. Get a new Court date by reporting immediately to:
    1. Singapore Customs at 21 Keppel Road Customs Operations Command Singapore 089067 during office hours (Mon to Fri 9am to 5pm); or
    2. Singapore Police Land Divisions at 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
    3. Bring the following when reporting to Singapore Customs or Singapore Police Land Divisions:
      • Your Identity Card / Passport; and
      • 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.
  2. File the F5/F8 return and pay the composition fee before the assigned Court date.
  3. Attend Court on the assigned 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 Outstanding Documents

For Current and Past GST Accounting Period(s)

Log in to myTax Portal for “Organisation's/Business Tax Matters” using your SingPass or IRAS PIN and e-File your business' GST return. If you do not have a SingPass or IRAS PIN, you may request it online.

You will receive an on-screen acknowledgement when you e-File.

Note: To e-File your GST return, you will need to first authorise your Staff / Self / Tax Agents through the e-Services Authorisation System (EASY) using the e-Services Access Code issued.

Businesses to log in with their CorpPass to transact with IRAS from mid-2018
From mid-2018, businesses will have to use CorpPass to log in to myTax Portal or e-Stamping Portal, replacing the current SingPass / IRAS PIN login. CorpPass will also replace EASY as the authorisation system for businesses to authorise staff/third party to access IRAS' digital services.

Making Payment

Please refer to GST payments for the various modes of payment available.

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

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