Estates and trusts created under the wills of deceased persons or intestate estates
You should file an objection within 30 days from the date of the NOA if you disagree with the tax assessment, stating clearly the reasons for objection. 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, stating clearly the reasons for objection. 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].
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.