Late Filing or Non-Filing of Income Tax Returns (Form B1)

As part of our support for taxpayers in light of the latest measures to manage the COVID-19 situation, the tax filing deadline for individuals and businesses for the Year of Assessment 2020 will be automatically extended to 31 May 2020. Visit ‘ Extended Tax Filing Deadlines’ for more information.

The due date to submit your annual Individual Income Tax Return is: 

If you receive a notification to file your annual Income Tax Return after the above filing deadlines, you are required to file before the due date stated in the notification.

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 can check your filing requirement (XLS, 60KB) if you have not received any notification from IRAS.  

IRAS may take the following actions if you fail to file the tax return before the due date:

1. Issue an estimated Notice of Assessment (NOA). You must pay the estimated tax within one month;
2. Offer to compound the offence with a composition amount not exceeding $1,000; and/or
3. Summon you to Court.

It is an offence if you fail to file your Income Tax Return before the due date. Instead of taking prosecution actions, IRAS may allow you to settle the offence through the payment of a composition amount.

The composition amount ranges from $150 to $1,000 and the amount is dependent on past filing and payment records. A notice will be sent to inform you of the composition amount.

If you receive an offer of composition, you should take the following actions immediately:

1. File your Income Tax Return immediately; and
2. Pay the composition amount before the due date stated in the notice to avoid being summoned to Court.

A summons may be issued to you to attend Court on a specified date if IRAS does not receive:

1. The required tax return; and/or

2. Payment of the composition amount before the due date.

One Week Before the Court Date 

If you do not wish to attend Court, you should take the following actions at least one week before the Court date:

1. File your tax return; and

2. Pay the composition amount.

Postponement of Court Hearing

If you need more time to file and/or pay the composition amount, you should attend Court on the Court date to appeal for a postponement.

Attending Court

Failure to attend Court will result in further legal actions taken against you (for example, a warrant of arrest may be issued).

In Court, you will have to take a plea after the charges are read. Upon conviction, you may face a fine of up to $1,000.

Further Prosecution

You may face further prosecution actions if your tax return remains outstanding after conviction.

Failure to File Your Tax Returns for Two or More Years

If you fail to file your tax returns for two years or more, you may be issued with a summons to attend Court. On conviction in Court, you may be ordered by the Court to pay:

1. A penalty that is twice the amount of tax that IRAS may assess for that Year of Assessment (YA); and

2. A fine of up to $1,000.

Failure to pay the penalty or fine to the Court may result in imprisonment of up to six months.

IRAS may at the same time issue an estimated NOA if you fail to file your income tax return as required. The estimated tax may be based on your past years’ income or information available to IRAS.

If you receive an estimated NOA, you must:

1. Pay the estimated tax within one month from the date of the NOA

   You have to pay the estimated tax before the due date even if you intend to object to the assessment or are awaiting the outcome of your objection. Otherwise, there will be penalties for late payment.

2. File your Tax Return Immediately

   You should file your tax return immediately. Upon revision of the estimated assessment, any excess tax paid will be refunded.

Current Year of Assessment (YA) 

You may e-File your tax return for the current YA via myTax Portal.

If the online tax return is not available, please call 1800-356 8300 (+65 6356 8300) and select option 2 to obtain paper forms via post. 

Previous Year of Assessment(s)

Call 1800-356 8300 (+65 6356 8300) and select option 2 to obtain paper forms via post.

After filing the tax return, settle the case by paying the composition amount before the due date.

Please quote the payment slip number when making payment for the composition amount using the preferred payment modes. GIRO payment is not applicable for payment of the composition amount.

Even if payment has been made for the composition amount, prosecution actions may still be taken against you if your tax return remains outstanding. Tha payment made will be used to settle your unpaid tax (if any).

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

Appeals can be made online via myTax Portal and will only be considered if the following conditions are fully met:

1. You have submitted the outstanding returns and/or documents before the due date stated in the offer of composition; and

2. You have filed on time for the past two years.