Object To Tax Bill on Estate/ Trust Income
Note: Read this page if you received a Notice of Assessment (NOA) stating the tax to be paid on estate/ trust income and disagree with the tax amount. You must file an objection within 30 days or 2 months depending on estate/ trust type and pay the assessed tax while your objection is reviewed.
What you need to know
Your objection deadline depends on the estate/ trust type:
| Estate/ Trust Type | Objection Deadline |
| Estates and trusts created under the wills of deceased persons or intestate estates | 30 days from NOA date |
| Other trusts, such as sub-trusts, exchange-traded funds, private trusts, but exclude trusts created under the wills of deceased persons and intestate estates | 2 months from NOA date |
Note: You must pay the tax stated on the NOA within 1 month from the date of the NOA, even if you object to the assessment. If your objection is successful, IRAS will refund any excess tax paid.
Who files the objection
The administrator, executor, trustee or authorised tax representative must file the objection.
How to file objection
Email the objection to trust@iras.gov.sg with:
- Email Subject: Objection to Notice of Assessment
- Tax reference number and full name of estate/ trust
- Clear statement that you are objecting to the NOA
- Specific reasons for the objection, amounts involved and why you disagree with the tax assessment
- Supporting documents or proposed tax computation attached.
What happens next
IRAS will review your objection and may request additional information.
You will receive the outcome within 6 months from when you provide complete information. For complex cases requiring more time, IRAS will inform you of the estimated review period.
If your objection is successful, IRAS will refund any excess tax you paid.