Estates and trusts created under the wills of deceased persons or intestate estates 


You should file an objection within 1 month from the date of the NOA if you disagree with the tax assessment. IRAS will review your objection and inform you of the outcome

Other trusts*


You should file an objection within 2 months from the date of the NOA if you disagree with the tax assessment. IRAS will review your objection and inform you of the outcome


*Other trusts include sub-trusts, exchange-traded funds, private trusts, but exclude trusts created under the wills of deceased persons and intestate estates.

How to file objections

You may file your objection by writing to [email protected], or by post to:

The Comptroller of Income Tax
Compliance & Small Volume Taxes Branch
55 Newton Road, Revenue House
Singapore 307987

IRAS will review your objection and request for further information from you if necessary. You will be informed of the outcome of the review within 6 months from the date of the last correspondence providing complete information to IRAS. For complex cases where more time is required to review the tax issue under objection, IRAS will inform you of the estimated time required. 

However, even if you are filing an objection, you must still pay the taxes assessed within 1 month from the date of the NOA. If your objection is successful, IRAS will refund any excess amount paid.