Objecting to Income Tax Bill

Please check your tax bill (Notice of Assessment) when you receive it. If you disagree with the tax assessment, please file an objection and state your reason(s) for objection within 30 days from the date of the tax bill.

Ways to File Objections

You may file your objection using “Object to Assessment” e-Service at myTax Portal.
Alternatively, you may also file your objection by email, fax or post to IRAS.

Deadline for Filing Objections

Your objection must be filed within 30 days from the date stated in your income tax bill (Notice of Assessment). IRAS will review your objection and inform you of the outcome.

Details to Provide to IRAS

If you are filling your objection by email, fax or post to IRAS, you should state clearly the reasons for objecting and provide the following details (where applicable):

1. Income

  1. Type and nature of income* (e.g. salary, bonus, allowance, etc.);
  2. Amount of income (please specify the amount for each type); and
  3. A copy of all relevant documents

*Lump Sum Payments

If the income is a lump sum payment that you have received from your ex-employer, please provide the following:

  1. Nature and circumstances leading to the payment;
  2. Amount of the payment;
  3. Basis of arriving at the amount;
  4. Whether the payments were made in accordance with any agreement or term(s) of contract. If yes, please forward a copy of the relevant agreement or contract; and
  5. A copy of any correspondences relating to the payment.

More on Employment Income:

  1. Nature of your business;
  2. Name of business, if applicable;
  3. Business registration number, if applicable;
  4. Accounting period from dd/mm/yyyy to dd/mm/yyyy; and
  5. A 4-line statement in the following format:
    1. Revenue
    2. Gross Profit/Loss
    3. Allowable Business Expense
    4. Adjusted Profit/Loss [(iv) = (ii) less (iii)]

More on Trade, Business Profession or Vocation Income

  1. Type and nature of income (rental, royalty, charge.); and
  2. Amount of income (please specify the amount for each type).

To submit details of your rental income and rental expenses, please use the Rental Calculator (254KB).

2. Expenses

  1. Nature of expenses incurred;
  2. Purpose of incurring the expenses;
  3. Basis of arriving at the amount; and
  4. Dates on which the expenses were incurred.

To submit your claims for employment expenses, please use the employment expenses schedule (34KB).

More on Expenses

To submit details of your rental income and rental expenses, please use the Rental Calculator (254KB).

3. Reliefs/Rebates Available to All Taxpayers

  1. The Year of Assessment (YA) that you wish to claim the relief;
  2. The amount of relief that you wish to claim;
  3. Name of institution/school and the course attended;
  4. Date(s) of payment of the course fees;
  5. Amount of course fees paid on each date in (d); and
  6. Confirmation that you have met the qualifying conditions.

For details, please refer to Course Fees Relief.

  1. The Year of Assessment (YA) that you wish to claim the relief;
  2. The amount of relief that you wish to claim; and
  3. The Form IR8A (Return of Employee's Remuneration) or Form IR8S (Details of employer's/employee's contributions to CPF), where applicable, from your employer for the YA that you wish to claim the relief.

For details, please refer to CPF/provident fund relief: For employees only.

  1. The Year of Assessment (YA) that you wish to claim the relief;
  2. Name and identification number of your handicapped sibling/sibling-in-law; and
  3. Confirmation that you have met the qualifying conditions.

First-Time Claims

If you are claiming Handicapped Brother/Sister Relief on your sibling for the first time, please complete the Handicapped-Related Tax Relief form (243KB) and submit the form by email, fax or post.

For details, please refer to Handicapped Brother/Sister Relief.

  1. The Year of Assessment (YA) that you wish to claim the relief;
  2. The amount of relief that you wish to claim;
  3. The amount of insurance premium paid in the year before the YA;
  4. The amount of insured value of the policy;
  5. Name of the insurance company;
  6. Name of the insured person; and
  7. Confirmation that you have met the qualifying conditions.

For details, please refer to Life Insurance Relief.

  1. The Year of Assessment (YA) that you wish to claim the relief;
  2. The dependant's name, identification number (NRIC / FIN) and date of birth;
  3. The dependent's address and the amount of his / her income in the year before the YA; and
  4. Confirmation that you have met the qualifying conditions.

Sharing Parent/Handicapped Parent Relief

If you are sharing the parent/handicapped parent relief, claimants must agree on the basis of apportionment before they claim the parent relief on the same dependant. Otherwise, the Comptroller of Income Tax will apportion the relief equally among all claimants.

First-Time Claims

If you are claiming Handicapped Parent Relief and this is your first time claiming this relief on the dependent, please complete the Handicapped-Related Tax Relief form (243KB) and submit the form by email, fax or post.

For details, please refer to Parent/Handicapped Parent Relief.

4. Additional Reliefs/Rebates Available to Married/Divorced/Widowed Taxpayers

  1. The Year of Assessment that you wish to claim the relief; and
  2. Confirmation that you have met the qualifying conditions.

For details, please refer to NSman Relief (Self, Wife and Parent).

a.         ** When filing for the first time or filing, you do not need to submit the PTR claim form. Instead, you only need to indicate the % apportionment in your tax returns.
  1. The PTR claim form is required only if you have changes to make after re-Filing.

  2. Complete and send the "PTR Claim Form" (sample letter 36KB) signed by both you and your spouse, to IRAS. In the claim form, please state the following: 
    1. Name, NRIC number and child order for the purposes of claiming the rebate;
    2. Basis of apportionment between you and your spouse (e.g. your spouse: 50%, yourself: 50%);
    3. You and your spouse's full name & NRIC number; and
    4. Confirmation that both of you have met the qualifying conditions.
  3. The following documents, where applicable:
    1. A copy of your child's legal adoption papers (for an adopted child);
    2. A copy of your marriage certificate (if your marriage was registered outside Singapore); and
    3. A copy of the court order on the custody and / or maintenance of child/children from a previous marriage.

For details, please refer to Parenthood Tax Rebate.

  1. The Year of Assessment that you wish to claim the relief;
  2. Name and identification number of your child;
  3. Amount of relief that you wish to claim; and
  4. Confirmation that you have met the qualifying conditions.

First-Time Claims

If you are claiming Handicapped Child Relief and this is your first time claiming this relief on the child, please complete the Handicapped-Related Tax Relief form (243KB) and submit the form by email, fax or post.

For details, please refer to Qualifying/Handicapped Child Relief.

  1. The Year of Assessment that you wish to claim the relief;
  2. Name and identification number (NRIC / FIN) of your spouse; and
  3. Confirmation that you have met the qualifying conditions.

First-Time Claims

If you are claiming Handicapped Spouse Relief and this is your first time claiming this relief on the spouse, please complete the Handicapped-Related Tax Relief form (243KB) and submit the form by email, fax or post.

For details, please refer to Spouse/Handicapped Spouse Relief.

5. Additional Reliefs/Rebates Available to Married/Divorced/Widowed Female Taxpayers

  1. The Year of Assessment (YA) that you wish to claim the relief;
  2. The amount of relief that you wish to claim;
  3. The amount of foreign domestic worker levy paid in the year before the YA; and
  4. Confirmation that you have met the qualifying conditions.

For details, please refer to Foreign Maid Levy Relief.

  1. The Year of Assessment (YA) that you wish to claim the relief;
  2. Name and identification number (NRIC / FIN) of the caregiver;
  3. Name and identification number of your child that is being taken care of by the caregiver;
  4. Relationship between the caregiver and you;
  5. Confirmation that the caregiver was not carrying on any trade, business, profession, vocation or employment in the year prior to the YA that you wish to claim the relief; and
  6. Confirmation that you have met the qualifying conditions.

For details, please refer to Grandparent Caregiver Relief.

  1. The Year of Assessment that you wish to claim the relief; and
  2. A copy of your marriage certificate (if your marriage was registered outside Singapore); and
  3. Confirmation that you have met the qualifying conditions.

For details, please refer to NSman Relief (Self, Wife and Parent).

  1. The Year of Assessment that you wish to claim the relief;
  2. Name and identification number of your child;
  3. Child order of your child in the family unit for the purpose of claiming WMCR; and
  4. Confirmation that you have met the qualifying conditions

For more details, please refer to Working Mother's Child Relief.

Obligation to Pay Taxes

You should still pay the tax via GIRO or within 30 days of receiving your tax bill even if you disagree with your tax assessment.

If you are not paying your taxes via GIRO, a late payment penalty will be imposed for taxes that are outstanding after 30 days. For details, please refer to Penalties for Late or Non-Payment.

We will refund you the credit balance, if any, within 30 days from the date of your new tax bill (amended Notice of Assessment) if we revise your assessment after reviewing your objection. For details, please refer to Tax Refunds.

  • Q1. What happens if I overlook to claim for eligible reliefs (e.g. Qualifying Child Relief) in the previous years?

    For assessments raised in 2011 and subsequent years, you have up to 4 years from the end of that year to inform us of your claims. For example, if the assessment was raised in 2013, you have up till 31 Dec 2017 to inform us of your claim.

    To claim for eligible reliefs in the preceding years, you may email us the details of your claims.

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