Late filing or non-filing of Individual Income Tax Returns (Form B1/B/P/M)

Consequences for late or non-filing of tax returns

Failure to file your Income Tax Return by the due date is an offence.

IRAS may take the following enforcement actions if you fail to file by the due date:

1. Issue an estimated Notice of Assessment. You must pay the estimated tax within 1 month
2. Offer to compound the offence
3. Summon you to Court

Estimated Notice of Assessment

IRAS may issue an estimated Notice of Assessment based on your past years’ income or any information that IRAS may have. IRAS may make assumptions in estimating any increase in income.

If you receive an estimated Notice of Assessment, you must:

1. Pay the estimated tax within 1 month from the date of the Notice of Assessment
   
   You must pay the estimated tax even if you intend to object to the assessment or are awaiting the outcome of your objection. There will be penalties for late payment.
   
2. File your Income Tax Return immediately
   
   You must file your Income Tax Return and/or documents (like the certified Statement of Accounts for businesses) immediately. This will enable the review of the estimated tax assessment raised. Excess tax paid will be refunded.

Offer of composition

Instead of taking prosecution actions, IRAS may allow you (or in the case of a partnership, the precedent partner) to pay a composition amount.

A composition amount not exceeding $5,000 for each offence may be offered depending on your past compliance records. A notice will be sent to inform you of the composition amount. You must pay the composition amount and file the overdue tax return and documents by the due date to avoid prosecution.

Paying the composition amount

Quote the payment slip number when paying the composition amount using the preferred payment modes. GIRO payment is not allowed.

The payment will be processed after 3 working days. To check if your payment has been credited, log in to mytax.iras.gov.sg and select "View Account Summary".

Legal actions may still be taken against you if you do not file the outstanding tax return and documents after paying the composition amount. The payment made will be used to settle any unpaid tax.

Appealing for waiver of composition amount

Appeals can be made online via our Appeal Penalty Waiver digital service at mytax.iras.gov.sg.

You will need the following information to complete the appeal for waiver of composition amount request online:

1. Year of Assessment
2. Contact number
   

Appeals will only be considered if:

1. You have submitted the outstanding tax returns and/or documents before the due date stated in the offer of composition*; and
2. You have filed on time for the past 2 years.

*Filing (including certified statement of accounts where applicable) must be reflected in your tax account.

Court summons

A summons may be issued to you (or in the case of a partnership, the precedent partner) to attend Court on a specified date if IRAS does not receive:

1. The required tax return and/or documents by the due date
2. Payment of the composition amount by the due date

If you do not wish to attend Court, you must do all of the following actions at least 1 week before the Court date:

1. File the outstanding tax return and/or documents
2. Pay the composition amount (Quote the payment slip number)

Postponement of Court hearing

If you need more time to file and/or pay the composition amount, you must attend Court on the Court date to appeal for a postponement.

Attending Court

Failure to attend Court will result in further legal actions being taken against you (i.e. a warrant of arrest may be issued against you).

In Court, if convicted of the offence, you may face a fine not exceeding $5,000 for each offence.

You must still file the outstanding Income Tax Return and/or documents. Otherwise, further legal actions may be taken.

Failure to file your tax returns for 2 or more years

If you fail to file your tax returns for 2 years or more, you may be issued with a summons to attend Court. On conviction in Court, for each offence, you may be ordered to pay:

1. A penalty that is twice the amount of tax assessed; and
2. A fine not exceeding $5,000.

Failure to pay the penalty or fine to the Court may result in imprisonment of up to 6 months.

Filing outstanding tax returns

For current Year of Assessment

e-File your outstanding Income Tax Return via mytax.iras.gov.sg.

If the online tax return is not available, please chat with us or call 1800-356 8300 (+65 6356 8300) to obtain paper forms via post.

For previous Year(s) of Assessment

Please chat with us or call 1800-356 8300 (+65 6356 8300) to obtain paper forms via post.

FAQs