COVID-19 – Advisory to Taxpayers

Extension of Tax Filing Deadlines 

As part of support measures to help taxpayers in light of the COVID-19 situation, IRAS is providing an extension of deadlines for tax filing for individuals and businesses:

 S/N  Tax Type  Original Filing Deadline  Extended Filing Deadline 
 1 Income Tax for Individuals (including sole proprietors and partnerships) 18 Apr 2020 31 May 2020
 2 Income Tax for Trusts, Clubs and Associations 15 Apr 2020 30 Jun 2020 Updated
 3 Estimated Chargeable Income (ECI) for companies with Financial Year ending Jan 2020 30 Apr 2020 30 Jun 2020 Updated
 4 Estimated Chargeable Income (ECI) for companies with Financial Year ending Feb 2020 31 May 2020 30 Jun 2020 Updated
 5 GST Returns for accounting period ending Mar 2020 [1]  30 Apr 2020 11 May 2020
 6 S45 Withholding Tax Forms due in Apr 2020 15 Apr 2020 15 May 2020 
 7 Tax Clearances for foreign employee in Apr 2020   - 30 Jun 2020 Updated
 8 Tax Clearances for foreign employees due in May 2020  - 30 Jun 2020 Updated
 9CRS Return for Reporting Year 2019 31 May 202031 Aug 2020  
 10FATCA Return for Reporting Year 2019 31 May 2020 31 Aug 2020 
11Corporate Income Tax Returns (Form C-S/ C) for companies with financial years ending in Oct to Dec 2019 [2]
15 Dec 2020
15 Jan 2021 New

[1] GST-registered businesses making GST payments to IRAS will be allowed to file their tax returns based on information available.

[2] For this group of companies which faced genuine difficulties in preparing and e-Filing the YA 2020 Corporate Income Tax (CIT) Returns due to the COVID-19 situation, IRAS would grant them a 1-month extension till 15 Jan 2021 to e-File the YA 2020 CIT Returns, provided that the companies had submitted the "Request for Filing Extension for YA 2020 Corporate Income Tax Return" form by 27 Nov 2020.  

IRAS Taxpayer Counter Services Will Open from 2 Jun - By Appointments Only 

As announced by the Government, the Circuit Breaker will end on 1 Jun 2020 with measures to be progressively lifted in three phases. From 2 Jun 2020, IRAS will reopen its Taxpayer and Business Service Centre (TBSC) at Revenue House and resume counter services by appointments only. Taxpayers must make an appointment with IRAS at least two (2) working days in advance.

Connect with IRAS Digitally

Taxpayers are advised to use IRAS’ digital services at myTax Portal for their tax matters. Those requiring urgent assistance should contact IRAS through the following channels instead of visiting IRAS:   

Taxpayers may also follow IRAS on the following official platforms for further updates: