File Personal Income Tax

Obligation to File Tax

Notification to File Income Tax Return

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.

To file your tax return, please log into myTax Portal using your SingPass.

Filing Due Dates

e-Filing

If you receive a letter or SMS informing you to file an income tax return, you must file even if:

1. You did not have any income in the preceding year; or
2. You have only employment income and your employer is participating in the Auto-Inclusion Scheme (AIS) and will e-submit your employment income details to IRAS.

You can  e-File your tax return via  myTax Portal from 1 Mar 2020 to 18 Apr 2020 (Extended to 31 May 2020) New .

Paper Filing

Please file your paper tax return by 15 Apr 2020 (Extended to 31 May 2020) New .

When filing your tax return, you do not need to declare the employment income received from the employer who is participating in the Auto Inclusion Scheme (AIS). This information would be automatically included in your income tax assessment.

If your employer is under AIS, you should enter “0” for your employment income and any donations, CPF contributions and life insurance premium deducted from your salary.

No-Filing Service (NFS)

The No-Filing Service or NFS means that you are not required to file a tax return.

Your Notice of Assessment (NOA) or tax bill (digital or paper format) will be sent to you from end Apr 2020 onwards. Your NOA is computed based on your auto-included income and previous year’s relief claims, which may be adjusted if you do not meet the eligibility criteria.

Please note that it is your responsibility to ensure that your NOA 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 within 30 days from the date of your NOA.

You may verify the details of your auto-included information and preview your Notice of Assessment (PNOA) at myTax Portal using your SingPass or IRAS Unique Account (IUA) from 1 Mar to 18 Apr 2020 (Extended to 31 May 2020) New .

1) If the details are accurate, you may request an early assessment.

2) If the details are not accurate, you can e-File your tax return to make the relevant changes. Some examples of the changes are:

– Additional or non-auto-included sources of income (e.g. rental income received in 2019, employment income received if you have joined a new company in 2019 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 2019, remove child relief claims if your child started working and had income exceeding $4,000 in 2019).