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:
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:
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.
You must have the following documents ready when logging into myTax Portal to e-File your income tax return:
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.
Your online tax form will contain the following pre-filled information from the IRAS:
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.
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.
In the event that you have received any other income that has not already been pre-filled, then you must declare the same.
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.
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:
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.