The large majority of taxpayers e-file their tax returns by the due date of 18 Apr each year or by 15 Apr if they paper file. You (or in the case of a partnership, the precedent partner) will face enforcement actions for any late or non-filing of your Individual Income Tax Return.

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

You must file an Income Tax Return if you receive a letter, form or an SMS from IRAS informing you to do so. It does not matter how much you earned in the previous year or whether your employer is participating in the Auto-Inclusion Scheme (AIS) for Employment Income.

You can check if you need to file an Income Tax Return if you have not received any notification from IRAS.

 

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 avoid prosecution by paying a composition amount.

The composition amount ranges from $150 to $1,000 and the amount is dependent on your past filing and payment 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 Request Penalty Waiver/ Extension of Time to File digital service at mytax.iras.gov.sg. 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.

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

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 of up to $1,000.

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, you may be ordered to pay:

  1. A penalty that is twice the amount of tax assessed; and
  2. A fine of up to $1,000.

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 call 1800-356 8300 (+65 6356 8300) and select option 2 to obtain paper forms via post.

For previous Year(s) of Assessment

Call 1800-356 8300 (+65 6356 8300) and select option 2 to obtain paper forms via post.

FAQs

I received a notification informing me to file my tax return for the Year of Assessment (YA). However, I did not work last year. Do I need to file my tax return?

Although you did not earn any income last year, you are still required to submit your Income Tax Return if you receive a letter, form or an SMS from IRAS informing you to do so.

My employer has sent my employment income details to IRAS. Do I still have to file my tax return?

Although your employer has sent your employment income details to IRAS, you are still required to file your Income Tax Return unless you have received our notification letter or SMS that you are on the No-Filing Service (NFS).

If you received the NFS letter or SMS, you do not need to file an Income Tax Return.

I received the notification to file my Income Tax Return after the filing due date of 18 Apr. When is the due date for filing this return?

If you receive a notification to file your annual Income Tax Return after the filing deadline, you are required to file before the due date stated in the notification.

Can I request for an extension to file my overdue tax return?

For current Year of Assessment

A request for extension to file may be made online via our Request Penalty Waiver/ Extension of Time to File digital service at mytax.iras.gov.sg.

However, if a summons to attend Court has been issued, filing extensions are not allowed. If you require an extension to file, you must attend Court on the Court date to appeal for an extension.

Failure to attend Court may result in further legal actions.

For previous Year(s) of Assessment

No filing extensions will be granted as the returns are long overdue.