Late Filing or Non-Filing of Tax Returns

   Most taxpayers file their tax on time responsibly. IRAS imposes penalties on individuals who do not file their tax returns on time or fail to file altogether.

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

You are required to file Income Tax Return (Form P1) by 15 April every year.

Actions taken for Late Filing / Non Filing

IRAS may take any of the following actions on Clubs and Associations which fail to file their Income Tax Returns (Form P1) and the original Audited / Certified Statement of Accounts on time :

  1. Issue an estimated Notice of Assessment 
  2. Impose a late filing fee
  3. Summon you to attend Court

Estimated Notice of Assessment

  1. Pay the estimated tax within 30 days from the date of the Notice of Assessment (NOA).  Otherwise, late payment penalties will be imposed on overdue tax, and  
  2. File the Income tax return (Form P1) and/or the Original Audited/Certified Statement of Accounts immediately so IRAS can revise the estimated tax amount. Excess tax paid, if any, 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 2816/+65 6351 2827 or email us at enfmisctax@iras.gov.sg  

 

Summons to Appear in Court

Summons will be issued to the Club or Association to attend Court on a specified date when IRAS does not receive :

  1. The overdue tax return (Form P1) by the due date, and/or
  2. Late Filing Fee by the due date  

Before the Court Date

Clubs and Associations which do not wish to attend court should do the following at least one week before the court date :

 1. File the Income Tax Returns (Form P1) and/or Original Audited/Certified Statement of Accounts

 2. Pay  the summons fee using the enclosed Payment Slip

Attending Court

Office Bearers of the Clubs or Associations who are unable to file the overdue tax return or pay the late filing fee at least one week before the Court Date, must attend court.

In  court, the office bearer will have to take a plea after the charges are read. Upon conviction, the Club or Association will be fined up to $1,000.

The Club or Association is still required to file the overdue return. If not filed, further prosecution actions may be taken.    

Filing Overdue documents (Form P1)

From the Year of Assessment (YA) 2015 onwards, you can download the soft copy of Form P1, complete, print and submit the signed copy to the Comptroller of Income Tax.

For previous YAs, you may request a duplicate copy of the Form P1 to be sent to you via post by calling +65 6351 2816/2827 or email us at enfmisctax@iras.gov.sg. 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.

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