Who Is Responsible for Filing

The President, Honorary Treasurer, Secretary or any other member of the Management Committee is required to submit the Income Tax Return (Form P1).

Filing Due Date

The due date to submit the annual Income Tax Return (Form P1) is 15 April. Updated! As part of our support for taxpayers in light of the latest measures to manage the COVID-19 situation, the filing deadline for Form P1 for Year of Assessment 2020 will be automatically extended to 30 Jun 2020.

Consequences for Late/Non-Filing of Income Tax Returns

IRAS may take the following actions if a club/association fails to file the Form P1 and the original Audited/Certified Statement of Accounts by the due date:  

  1. Issue an estimated Notice of Assessment (NOA). The club/association must pay the estimated tax within one month;

  2. Offer to compound the offence with a composition amount not exceeding $1,000; and/or

  3. Summon the club/association or person responsible for running of the club/association (including the President/Chairman) to Court

Estimated Notice of Assessment (NOA)

IRAS may at the same time issue an estimated NOA if the club/association fails to file its Form P1 and/or original audited/certified statement of accounts as required. The estimated tax may be based on the club/association’s past years’ income or information available to IRAS.

If the club/association receives an estimated NOA, it must: 

  1. Pay the estimated tax within one month from the date of the NOA

    The club/association must pay the estimated tax even if it intends to object to the assessment or is awaiting the outcome of the objection. Otherwise, there will be penalties for late payment.

  2. File an objection to the estimated tax assessment

    If the club/association disagree with the estimated tax assessment, it must file an objection to the assessment.

    In filing the objection, the club/association must submit its Form P1 and/or the Original Audited/Certified Statement of Accounts.  Otherwise, the estimated assessment cannot be revised. Upon revision of the estimated assessment, any excess tax paid will be refunded.

    Late Filing Fee

    1. File the Income Tax Returns (Form P1) and/or the Original Audited/Certified Statement of Accounts immediately to avoid being summoned to attend Court, and
    2. Pay the late filing fee by the due date stated in the letter.

    Appeal against Late Filing Fee Imposed

    Please note that there is no waiver of Late Filing Fee, unless the delay in filing was due to factors beyond your control. 

    Each appeal will be considered on a case-by-case basis. You have to support your claims with documentary evidence if necessary. To appeal, you may call us at +65 6351 2775 or email us at enfmisctax@iras.gov.sg  

     

    Court Summons

    A summons may be issued to the club/association to attend Court on a specified date when IRAS does not receive:

    1. The required tax return (Form P1) and/or documents by the due date; and/or
    2. Payment of the composition amount by the due date.

     

    One Week Before the Court Date 

    If the club/association does not wish to attend court, it should take the following actions at least one week before the Court date:

    1. File the Income Tax Returns (Form P1) and/or Original Audited/Certified Statement of Accounts; and
    2. Pay the composition amount using the payment slip

    Postponement of Court Hearing

    If the club/association needs more time to file and/or pay the composition amount, the Office Bearers of the clubs/associations must attend Court on the mention date with a Letter of Authorisation to appeal for postponement. Please refer to the State Courts website for a sample of a Letter of Authorisation

    Attending Court

    Failure to attend Court will result in further legal actions taken against the club/association. 

    In Court, the Office Bearer of the club/association will have to take a plea after the charges are read. Upon conviction, the club/association may face a fine of up to $1,000.

    The club/association must still file the outstanding documents, failing which further legal actions may be taken.

    Filing Outstanding Income Tax Returns

    From the Year of Assessment (YA) 2015 onwards, the soft copy of Form P1 can be downloaded and completed online,  with the signed copy printed and submitted to the Comptroller of Income Tax.

    For previous YAs, please call +65 6351 2775 or email us at enfmisctax@iras.gov.sg to request for a duplicate copy of the Form P1 to be sent by post. IRAS does not acknowledge receipt of hardcopy tax returns submitted.

     

    Request for Waiver Application Form

    If the Club/Association is dormant for at least 3 years and will not recommence activities within the next 2 years,  does not receive any Investment Income and has no intention to de-register with the Registry of Societies, you may apply for waiver to submit Form P1 by completing the Application Form.

    Paying the Late Filing Fee

    1. By cash / NETS / cheque  at any Singapore Post outlet.
      Please bring along your payment slip.
    2. By NETS / acceptable cards at AXS Machines  and  S.A.M .
      Please enter the payment slip number.   
    3. By Internet Banking
      Please enter the payment slip number. 
    4. By Singapore cheque , crossed and made payable to the " Comptroller of Income Tax ".
      Include full name, tax reference number and Summons number (for Summons cases). Write these written on the reverse side of the cheque. Please post it to us with the payment slip.

    The late filing fee must be paid by the due date. To make payment, use the payment slip enclosed with IRAS letter.