Tax Season 2020 – About Your Tax Bill

If your tax bill is incorrect, please file an objection using the “Object to Assessment” e-Service at myTax Portal.

You can pay your taxes by GIRO to enjoy up to 12 monthly interest-free instalments or opt for a one-time yearly GIRO deduction.

eNOA2020

Did not receive a Notification Letter but would like to opt in for digital notices? Sign up here!

Before Getting Your Tax Bill

1) When will I receive my tax bill?

You should receive your tax bill, also known as Notice of Assessment (NOA), from end Apr 2020 onwards.

If you have updated your Singapore mobile number with IRAS, you will receive an SMS alert when your tax bill is finalised. To update your mobile number, log in to myTax Portal using your SingPass or IRAS Unique Account (IUA), and click on 'Update Contact Details'. You need SingPass 2FA to log in to myTax Portal.


2) I am on GIRO. Why is IRAS deducting from my bank account when I have not received my tax bill?

If you are on a monthly GIRO payment plan, you will be given a Provisional Instalment Plan (PIP), while your tax bill is being finalised.

Deductions under the PIP begin from May each year to April of the following year, based on your tax payable last year. A 12-month instalment plan enables you to better manage your tax payment. When your tax bill is finalised, IRAS will adjust the instalment amount for the subsequent months taking into account the earlier payments you have made.

Excess payment (if any) will be automatically refunded to you. There is no need for you to make a claim for refund.

Objection/ Payment After Getting Your Tax Bill

3) What should I do when I receive my tax bill?

Direct Notice of Assessment (D-NOA)

You may be selected for the D-NOA initiative if you only had auto-included income in 2019. You do not need to file a tax return. Your tax bill was computed based on your income provided by your employer and previous year’s relief claims. You would need to check and ensure that your income details and relief claims are accurate in your tax bill. If you have any other income that is not shown in your tax bill or if your relief claims are incorrect, please inform IRAS of any discrepancy through the “Object to Assessment” e-Service in myTax Portal within 30 days from the date of your tax bill.

A taxpayer selected for the D-NOA initiative has a legal duty to inform IRAS of any inaccurate information on his income and/or relief claims in his tax bill. There are penalties for failing to do so.

Please check your tax bill upon receiving it. It is your responsibility to ensure that there is no understatement / omission of income and no excessive deductions or reliefs granted in your tax bill. Please inform IRAS of any discrepancy through the “Object to Assessment” e-Service at myTax Portal within 30 days from the date of your tax bill if:

a. you have other sources of income besides your auto-included income; and/or
b. your relief claims are different from that of last year or you wish to claim any tax relief.

 

You may refer to the examples listed below where you would need to inform IRAS:

Scenario 1: You have other sources of income

- Last year, apart from receiving the employment income provided by your employer, you have also received rental income.
- If your tax bill did not reflect the rental income, you are required to inform IRAS of your additional source of income through the “Object to Assessment” e-Service at myTax Portal.

Scenario 2: You have other employment income

- Last year, you worked for two companies (i.e. Company A and B). Company A is in the Auto-Inclusion Scheme (AIS) for employment income (i.e. Company A will send your employment income details directly to IRAS).
- On the other hand, Company B will not send your employment income details to IRAS as Company B is not in the AIS for employment income.
- If your tax bill did not reflect the employment income from Company B, you are required to inform IRAS of this employment income through the “Object to Assessment” e-Service at myTax Portal.

Scenario 3: You have changes in reliefs

- You had claimed Qualifying Child Relief (QCR) in respect of your child in 2018.
- Your child began working last year and he/she received income of more than $4,000.
- As you no longer satisfy the conditions for QCR, you are not allowed to claim this relief for the Year of Assessment 2020.
- If your tax bill includes a claim for the QCR to which you are not entitled, please remove this pre-filled QCR through the “Object to Assessment” e-Service at myTax Portal.

Generally, all income earned in Singapore is subject to tax. Examples of other non auto-included sources of income include:

- Employment income from an employer that is not participating in the AIS for employment income
- Rental income
- Trade income

Find out more about the taxability of the different types of income (e.g. employment, trade, etc.).

You can check your eligibility for Personal Reliefs using the Personal Reliefs Eligibility Tool (XLS, 161KB), and Parenthood Tax Rebate using the Parenthood Tax Rebate Eligibility Tool (XLS, 111KB).

When claiming tax reliefs, please note that there is a total personal income tax relief cap of $80,000.

4) How do I submit an objection to my tax bill online?

You can file an objection to your tax bill using the “Object to Assessment” e-Service at myTax Portal. This e-Service can be used to file an objection for any of the following purposes:
(1) Revise income declaration;
(2) Amend claims for deductions and reliefs;
(3) Claim Parenthood Tax Rebate; or
(4) Change in tax residency status (non-resident to resident, if applicable).

With this e-Service, you will be able to view the pre-filled values in the original tax assessment and amend them with ease. Thereafter, you will be able to see a consolidated view of the revised income, deductions and reliefs and receive an instant acknowledgement upon submitting the objection. We will send you the revised tax bill by post or update you on the status of your objection within 10 working days.

Example: What should I do if I forgot to claim child relief and/or Parenthood Tax Rebate for my child born in 2019? 

You may view these videos on how to object to your Income Tax bill online to claim for child relief/rebate:

Alternatively, you can email us via myTax Mail. To do so, log in to myTax Portal using your SingPass or IRAS Unique Account (IUA), and click on myTax Mail followed by New Enquiry.


5) What should I do if there is a discrepancy in my pre-filled employment income?

Please contact your employer directly to clarify. If there are subsequent amendments, the employer will transmit details of the amendments to IRAS. IRAS will send you the revised tax bill accordingly.


6) How do I pay my tax?

Income tax is payable within one month from the date of your tax bill. You can pay your tax via GIRO, AXS station or Internet Banking. Majority of our taxpayers pay their taxes by GIRO. You can refer to this link for more payment modes.

Taxpayers facing financial difficulties are advised to contact IRAS to discuss a suitable payment plan, upon receiving their tax bills. If you are paying by GIRO, you can appeal for a longer payment plan via the ‘Apply for Payment Plan’ e-Service at myTax Portal using your SingPass.


7) What are the benefits of joining GIRO? How do I sign up?

GIRO is a fuss-free mode of paying your tax. You can choose to pay by monthly interest-free GIRO deductions (up to 12 months) or by one (yearly) GIRO deduction. You can refer to this link for more details on GIRO.


8) How do I get a refund for my tax credit?

There is no need for you to submit a claim for refund. More than 90% of the tax credits were refunded within 7 days from the date the credit arose.

Taxpayers who pay taxes through GIRO will receive refunds in the form of tax credits through the same GIRO account. If you are using another person's bank account for GIRO payments, refunds will be made to you through cheques. Please deposit the cheque into your bank account immediately as it is only valid for three months.

Other Questions You May Have

9) There is a change in my personal particulars. How do I update IRAS?

Please refer here for details on how to update your personal particulars (e.g. name, marital status, mobile number, residential/mailing address).

10) I lost my tax bill. How can I get a copy of my tax bill?

Visit myTax Portal to view or save a copy of your tax bill to your smartphone/ other devices, or print a copy of your tax bill. Find out more on getting a copy of your tax bill and other documents.