Generally, there are 2 groups of taxpayers: (i) those who are required to file a tax return, and (ii) those who are on the No-Filing Service (NFS).
If you have received any letter, form or SMS informing you to file an Income Tax Return, you must file regardless of:
- the amount of your annual income in the previous year;
- whether your employer is participating in the Auto-Inclusion Scheme (AIS) for Employment Income.
If you receive a letter or SMS informing that you have been selected for NFS, you are not required to file a tax return. You may choose to log in to myTax Portal to preview your Notice of Assessment (NOA) and request for an early assessment by 18 Apr 2020. Otherwise, your NOA or tax bill (digital or paper format) will be sent to you from end Apr 2020 onwards.
Your NOA is computed based on your auto-included income and previous year’s relief claims, if any, which may be adjusted if you do not meet the eligibility criteria. 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 via "Object to Assessment" within 30 days from the date of your NOA.
Use our online tool to Check Your Tax Filing Requirements (XLS, 60KB).
If you are a foreigner, please refer to Basic Guide for New Individual Taxpayers (Foreigners).