We refer to the letter “为何又寄保税表给我?” (28 Mar 2014) by 罗如珍 (Mdm Low Yue Chun).

Madam Low related that when she had requested for a waiver of the requirement to file in 2013 for her income received in 2012, she had the impression that the IRAS officer had also confirmed that IRAS would not send her a tax form in future. We do not have records that such a confirmation was made.

We had sent Madam Low a notification to file her tax return this year as we had no information that her income in 2013 would be reduced to a level that would be clearly below the filing threshold. We have since contacted Madam Low to clarify the matter and thank Madam Low for the opportunity to clarify her filing obligations.

Taxpayers who have been notified by IRAS to file their returns must do so by 18 April each year, regardless of their annual income. Taxpayers who wish to check if they are required to file this year can SMS filetax NRIC/FIN to 9116 4900.