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 (XLS, 60KB) 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 (digital or paper format) will be sent to you from Apr 2020 onwards. 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 Unique Account (IUA) from 1 Mar to 18 Apr 2020.
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 2019, joined a new employer that is not participating in the Auto Inclusion Scheme), or
- Amendments to personal relief claims (e.g. child relief claims on a new born child in 2019, remove child relief claims if your child started working and had income exceeding $4,000 in 2019).
Find out more about the No-Filing Service (NFS).
If your employer is participating in the AIS, you need not file the income received from this employer. Your employer will e-submit your 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.