There are two ways through which individuals can file their income tax with the IRAS every year - e-Filing and paper filing.
If the IRAS sends you an SMS or a letter informing you that you have to file your income tax return for a particular year, you must do so even under the following circumstances:
- You have not received any income the last year or
- You have received income only through your employment and you employer is a participant of the AIS or the Auto-Inclusion Scheme wherein, they will e-submit all your employment details directly to the IRAS.
e-Filing Income Tax
Note: You can e-File your income tax return even through your mobile phone.
Here are the steps involved in e-Filing your Income Tax:
Obtaining a SingPass/IRAS PIN
You need your SingPass or an IRAS PIN. The IRAS recommends you to apply for and obtain a SIngPass if you currently do not have one because you can use a SingPass for all government related e-Services. You can apply online and receive your SingPass within 4 business days. Please note, when you use your SIngPass, a 2-Step Verification (2FA) will be required.
In case you do not qualify to receive a SingPass, then please apply for an IRAS PIN. It will take up to 4 business days to receive your PIN. If you already have an IRAS PIN, you do not need to apply for a new one, you can use the same PIN to e-File your income tax. But your income tax account should be activated.
Preparing your documents
You must have the following documents ready when logging into myTax Portal to e-File your income tax return:
- SIngPass or IRAS PIN.
- Form IR8A (applicable only if your employer is NOT a participant of the AIS).
- Form B/B1 for individuals filing income tax.
- Details of your dependants (applicable for new relief claims).
- Particulars of other income such as rental income from a property you own, etc.
- Business Registration Number or Partnership Tax Reference Number (applicable only to self-employed and partners).
myTax Portal log-in
Log-in to myTax Portal using your SingPass or IRAS PIN. Select the option, “Individuals>File Form B/B1”. You will get an electronic tax form which you need to fill. This process will take approximately 5 to 10 minutes. If you leave your system idle for over 20 minutes, then your session will expire and you will be required to log in again.
Verifying your details
Your online tax form will contain the following pre-filled information from the IRAS:
- If your employer is a participant of the AIS, then all information pertaining to your income, reliefs and deductions will be pre-filled.
- Any relief you have claimed in the past year.
- Any tenanted property details based on the declaration you have made in the past year and/or e-Stamped records.
Although IRAS has prefilled certain sections of your online form, you will have to verify the accuracy of the information. In case of any discrepancy with the details, you will have to verify the same with the respective organisation. If there are any errors in reporting, then the respective organisation will resubmit the corrected information to the IRAS.
Updating your tax reliefs
If you have claimed any reliefs in the preceding years but do not qualify for them any longer, then you must remove them from the pre-filled section of your online tax form. You can also edit the amount of relief you are claiming if you are claiming them with any other claimant/s. If you are eligible for other reliefs, include the same in your form.
Declaring Additional Sources of Income
In the event that you have received any other income that has not already been pre-filled, then you must declare the same.
Submit and Receive an Acknowledgement Receipt
After you have successfully e-Filed your income tax return, you will be directed to an acknowledgment page. It is advisable to save/print this copy for any future use.
Paper Filing Income Tax
When filing your income tax, if your employer is a participant of the AIS, then you do not have to declare any employment income as the same will directly be provided to the IRAS from your employer and will be included automatically for your tax assessment.
If your employer is a participant of the AIS, then write “0” under your employment income and any donations, life insurance premium, CPF contributions that are deducted from your income.
There are certain advantages of e-Filing of income tax over paper filing:
- E-Filing income tax is easier than paper filing. You can e-File through myTax Portal and receive an instant acknowledgement.
- You can access your income tax account at anytime and anywhere.
- You will have a longer filing period when you e-File your income tax return.
No-Filing Service or NFS
NFS implies that you are not required to file your income tax return. When you receive your tax bill or Income Tax Notice of Assessment, you must check if the information is accurate. This is because your NOA will be calculated depending on your auto-included income and any claims you have made the preceding year.
If you have any other source of income that has not been included in your NOA or your relief claims have been computed incorrectly, then you must inform the IRAS within 30 days after receiving your NOA.
You can verify your auto-included details and preview your Notice of Assessment (PNOA) through myTax Portal. If your PNOA is correct, then you can request the IRAS for an early assessment. If your PNOA is incorrect, then you can e–File your tax to correct any details.