Late Filing or Non-Filing of Tax Returns

Most taxpayers file their tax returns on time. There are penalties for late filing and non-filing of returns. Individuals who do not file their tax returns on time or fail to file altogether are advised to do as soon as possible to avoid other actions by IRAS.   

Filing Due Dates

Mode of Filing

Filing Deadline

e-Filing

18 Apr

Paper Filing

15 Apr

Actions Taken for Late/Non-Filing

IRAS may take any of the following actions on individuals who do not file or fail to file their tax returns (Form B1) on time:

  1. Impose a late filing fee;
  2. Issue an estimated Notice of Assessment;
  3. Summon the individual to Court; and/ or
  4. Issue a Warrant of Arrest.

 

Estimated Notice of Assessment (NOA)

 Individuals who receive the estimated NOA must:

  1. Pay the estimated tax within one month of the NOA. Otherwise, late payment penalties will be added to the unpaid taxes; and
  2. File their tax return (Form B1) immediately so that IRAS can revise the estimated tax amount. Excess tax paid, if any, will be refunded.

 

Late Filing Fee

To avoid being summoned to Court, Individuals who received IRAS' notice to pay the late filing fee should:

  1. File their tax return (Form B1) immediately and
  2. Pay the late filing fee by the due date stated in the notice.

Appeal against Late Filing Fee Imposed 

IRAS will consider your appeal if:

  1. This is your first appeal;
  2. You have no other 'late' offences in the last two years; and
  3. You undertake to file your tax return (Form B1) by the due date in future.

To appeal, you may call us on 6356 7012. Select option (1) and follow the instructions given over the phone. You may also email us at myTax Mail. You may be requested to support your claims with documentary proof.

Summons to Appear in Court

Summons may be issued to the individual to attend Court on a specified date when IRAS does not receive the tax return (Form B1) and the late filing fee by the due date.

Before the Court Date  

Individual who does not wish to attend Court should do the following at least one week before the Court date:

  1. File the tax return (Form B1); and
  2. Pay the late filing fee using the payment slip enclosed with the notice.

Attending Court  

Individuals who are unable to file the tax return (Form B1) or pay the late filing fee at least one week before the Court date, must attend Court.

In Court, the individual will have to take a plea after the charges are read. Upon conviction, the individual will be fined up to $1,000.

The individual is still required to file the tax return (Form B1). If not filed, further prosecution actions may be taken.

Failure to File for Two or More Years 

Individuals who have not filed their tax returns (Form B1) for two years or more without reasonable grounds and when convicted in Court may also be ordered 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.

    Individuals who are unable pay the penalty or fine to the Court, may be imprisoned for up to six months.

 

 

Warrant of Arrest

 A warrant of arrest may be issued on individuals who do not:

  1. File the tax return (Form B1) on time;
  2. Pay the late filing fee at least one week before the Court hearing date; and
  3. Attend Court.

Settling Warrant of Arrest

To settle the Warrant of Arrest, taxpayers should:

  1. Get a new Court date by reporting immediately to:

    a) Singapore Customs at 21 Keppel Road Customs Operations Command Singapore 089067 during office hours (Mon to Fri 9am to 5pm); or

    b) Singapore Police Land Divisions at any of 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
  2. Bring the following when reporting to Singapore Customs or Singapore Police Land Divisions:
    1. Your Identity Card/Passport; and
    2. 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.
  3. File your tax return (Form B1) and pay the late filing fee before the Court date.
  4. Attend Court on the Court 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 Overdue Documents (Form B1)

For Current Year of Assessment (YA)

Log in to myTax Portal and e-File your current year tax return using your SingPass or IRAS PIN. 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.

For Previous YA or when e-Filing is not available 

Request a duplicate copy of your tax return (Form B1) to be sent via post by calling 1800-356 8300. IRAS does not acknowledge receipt of hardcopy tax returns submitted.

Paying the Late Filing Fee

The late filing fee must be paid by the due date. To make payment, use the payment slip enclosed with the IRAS letter. Payment can be made via

  1. myTax Portal ; or
  2. By any of the following methods:

To check if the payment has been received by IRAS, log in to myTax Portal and select "View Account Summary" after three working days.

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.