Late Filing or Non-Filing of Tax Returns

Most taxpayers file their tax returns 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

1. Legal personal representatives (administrators/executors) of an estate of a deceased, or

2. Trustee of an estate held in trust, or

3. Trustee of a private trust or settlement are required

Filing Due Date

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

Actions Taken for Late/Non Filing

IRAS may take any of the following actions on taxpayers who fail to file their tax returns (Form T) on time :

  1. Issue an estimated Notice of Assessment
  2. Impose a Late Filing Fee

Estimated Notice of Assessment

Taxpayers who receive estimated NOA must :

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 taxes, and

2. File the Income Tax return (Form T) immediately so that IRAS can revise the estimated tax amount. Excess tax paid, if any, will be refunded

Late Filing Fee

Once IRAS has notified the LPR/Executor/Administrator/Trustee of late filing fee, they should :

1. File their tax return immediately; and

2. Pay the late filing fee by the due date stated in the letter.

Appeal against Late Filing Fee

Please note 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 may have to support your claims with documentary evidence, if necessary. To appeal, you may call us on +65 6351 2833 or email us at enfmisctax@iras.gov.sg

 

Filing Overdue Documents (Form T)

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

For previous YAs, you may request a duplicate copy of Form T to be sent to you via post by calling +65 6351 2833 or email us at enfmisctax@iras.gov.sg. IRAS does not acknowledge receipt of hardcopy tax returns submitted.   

Paying the Late Filing Fee

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

  1. Via myTax Portal ; or
  2. By any of the following methods:
    • Cash / NETS / Cheque at any Singapore Post outlet. Please bring along your payment slip.
    • Singapore cheque , crossed and made payable to the "Comptroller of Income Tax", with your full name name and tax reference number written on the reverse side of the cheque. Post the cheque and the payment slip to IRAS.

 

RATE THIS PAGE

  • Strongly Disagree
  • Strongly Agree

Information is easy to understand.

Information is useful.

Information is easy to find.

 
Please email us if you would like us to respond to your enquiries.