Filing Due Dates
The due date to submit your annual tax return for Individual Income Tax is:
Mode of Filing | Filing Deadline |
---|
e-Filing | 18 Apr |
Paper Filing | 15 Apr |
If you receive a notification to file an annual Income Tax Return after
the above filing deadlines, you are required to file by the due date stated in
the notification.
Consequences for Late / Non-Filing of Tax Returns
IRAS may take the following actions if you fail to file the tax return by the due date:
- Impose a late filing fee not exceeding $1,000;
- Issue an estimated Notice of Assessment (NOA); and/or
- Summon you to Court.
Imposition of Late Filing Fee
An individual is deemed to have
committed an offence if he fails to file his income tax return by the due date.
Instead of taking prosecution actions, IRAS may allow the individual to settle
the offence through the payment of a late filing fee.
The late filing fee ranges from $150 to
$1,000 and the amount is dependent on past filing and payment records. A letter will be sent to the individual to notify him of
the late filing fee.
If you receive a letter
notifying you of your late filing fee, you should take the following actions
immediately:
- File your tax return
immediately; and
- Pay the late filing fee by the due date stated in
the letter to avoid being summoned to Court.
Court Summons
A summons may be issued to an individual to attend Court on a specified date if IRAS does not receive:
- The required tax return; and/or
Payment of the late filing fee by 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:
- File your tax return; and
Pay the composition amount using the payment slip.
Postponement of Court Hearing
If you need more time to file and/or pay the
composition amount, you should attend Court on the mention 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:
A penalty
that is twice the amount of tax that IRAS may assess for that YA; and
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.
Estimated Notice of Assessment (NOA)
IRAS may at the same time issue an estimated
NOA if an individual fails to file his income tax return as required. The
estimated tax may be based on the individual’s past years’ income or
information available to IRAS.
If you receive an estimated NOA, you
must:
Pay the estimated tax within one month from
the date of the NOA
You have to pay the estimated tax by 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.
File your Tax Return
You should file your tax return immediately. Upon
revision of the estimated assessment, any excess tax paid will be refunded.
Filing Outstanding Tax Returns
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.
Paying the Late Filing Fee
The late filing fee must be paid and the
outstanding tax return submitted by the due date in order to settle the case.
Even if payment has been made for the
late filing fee, prosecution actions may still be taken against you if your tax
return remains outstanding.
Please quote the payment slip number when making payment for the late filing fee using the preferred payment modes. GIRO payment is
not applicable for payment of the late filing fee.
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.
Appealing Against the Late Filing Fee
Appeals
can be made online via myTax Portal and will only be considered if the
following conditions are fully met:
- You have submitted the outstanding
returns and/or documents by the due date stated in the late filing penalty
notification; and
You have filed on time for the past two years.