Individual self-employed persons (SEPs) and platform workers (PWs) who have been informed of their eligibility for the Direct Notice of Assessment (D-NOA) or No-Filing Service (NFS) are not required to file an Income Tax Return.
On this page:

Direct Notice of Assessment (D-NOA)

If you receive an email or SMS stating that you are under D-NOA:

  • No action is required from you at the moment. 
  • IRAS will inform you if any action is required from you.
  • Otherwise, a D-NOA (i.e. tax bill) will be finalised based on your income information submitted by your third-party intermediaries (i.e. commission-paying organisation and private-hire car operators) and eligible tax reliefs given based on your previous year’s approved claims, and other relevant information available in our records.

No-Filing Service (NFS)

If you receive a letter, email or SMS informing you that you have been selected for NFS, you:

  • are not required to file an Income Tax Return;
  • may log in to myTax Portal using your Singpass or Singpass Foreign user Account (SFA) to verify the pre-filled information from 1 Mar to 18 Apr, and make changes to the Income Tax Return if it is incorrect;
  • will receive your finalised NOA (i.e. tax bill) based on your pre-filled income and previous year's relief claims from end Apr onwards, which may be adjusted if you do not meet the eligibility criteria.

You may refer to the Frequently Asked Questions (FAQs) for more information on NFS (PDF, 341KB).

Who may be selected for D-NOA or NFS?

You may be selected for D-NOA or NFS if you are:

  • a self-employed commission agent and/or a private-hire car driver: 
    • whose third-party intermediaries (i.e. commission-paying organisations and private-hire car operators) are participating in the pre-filling of income initiative and transmitting your income information to IRAS; and
    • who earned the following in the current and/or previous Year of Assessment: 
      • annual commission income as a commission agent of $50,000 and below; and/or
      • driving income as a Private Hire Car (PHC) driver; and
    • who claim Fixed Expense Deduction Ratio (FEDR) instead of actual allowance business expenses in the previous Year of Assessment (YA); and/or
  • in receipt of employment income where your employer is participating in the Auto-Inclusion Scheme (AIS) for employment income, and you did not claim any employment expense claims in the previous YA.

You will not be selected for D-NOA or NFS if you were

  • in receipt of income from partnership and/or other sources income which are not pre-filled or auto-included; or
  • claimed for employment expenses or actual business expenses incurred in the previous YA.

Verifying your tax return: Before and after submission

You are encouraged to log in to myTax Portal using your Singpass or Singpass Foreign user Account (SFA) to verify that the pre-filled information is correct. If you wish to make any changes to your income details or relief claims, you can select "Individuals" > "File Income Tax Return" to file your return at myTax Portal from 1 Mar to 18 Apr.

  1. If the details are accurate, you may submit the return directly.
  2. If the details are not accurate, you can file your Income Tax Return online to make the relevant changes. Some examples of the changes are:
    • Revision to the 2-line/ 4-line statement at the 'Sole-Proprietorship/ Self-Employment Income' page under the 'Trade, Business, Profession or Vocation' section of the Income Tax Return if your total income is different from the pre-filled information.
    • Additional or non-auto-included sources of income (e.g. rental income received in the preceding calendar year, new self-employment income that has not been pre-filled, employment income received if you have joined a new company in the preceding calendar year and your employer is not participating in the Auto-Inclusion Scheme), or
    • Amendments to personal relief claims (e.g. child relief claims on a newborn child in the preceding calendar year, remove child relief claims if your child started working and had income exceeding $8,000 in the preceding calendar year).
Please note that it is your responsibility to ensure that your NOA or tax bill is accurate. If you have any other income that is not shown in the NOA, or your relief claims in the NOA are incorrect, please inform us via the 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date stated in your income tax bill.