IRAS Notice of Assessment Singapore

The key role of the Inland Revenue Authority of Singapore (IRAS) is to estimate the income of individuals, companies and those involved in businesses such as self-employment, sole proprietorships or partnerships, and collect various kinds of taxes from them. NOA is a tax bill. An NOA will have your income amount as well as the various kinds of income that come under the taxable category. A tax bill will also have the following information:

  • The tax amount you’re liable to pay for the given Year of Assessment (YA).
  • The rate at which your tax is charged.
  • Any deduction you were entitled to.
  • Any pending credit that needs to be reimbursed to you.

Types of NOAs

1. ECI (Estimated Chargeable Income) Filed by the Tax Agent or Company.

  • If ECI is nil when the tax return is filed, an NOA will not be issued.
  • If an Estimated Chargeable Income is applicable when the tax return is filed, the message on your tax bill will be as follows:

This is an estimated version of your tax assessment (depending on the details provided by you/your tax agent. Hence, you need not file an objection to this tax assessment.

2. IRAS has Raised ECI Due to low ECI Declaration, Missed Filing, and Advance Assessment.

ECI will be raised under the following circumstances:

  • Filing of ECI has been missed in less than 3 months from when the financial year ended. In case a company is eligible for a waiver wherein they can file ECI based on a concession (administrative), this condition will not be applicable.
  • When the filing of Form C/C-S was not done within the filing due date.
  • Declared ECI is low (in comparison to the tax amount that is reported on the ITR, the filed EC is lower).
  • In case of advance assessment.
The message on your NOA will be:

This is a tax assessment (estimated) as your Form C/ECI/Form C-S, and other documents were not submitted to IRAS.
If you intend to file an objection to this tax assessment, you will need to do it in less than 2 months from the date on which you received this Notice.

3. ECI Increased by IRAS Depending on Form C/C-S Submitted and Review is Pending.

Due to a variation in the information mentioned in the Form C/C-S and the ECI that was declared (Type 1), IRAS will automatically revise the ECI amount depending on the details that were mentioned in the Form C/C-S.

The message on your tax bill will say:

This tax assessment is estimated and has been done depending on the details that were provided in your Form C-S/ Form C. Hence, there is no need for you to file an objection to this tax assessment.

4. Finished Assessment (per Form C/C-S submitted by the tax agent or company/with modifications by IRAS)

The message on your “NOA” will read as:

This is your tax assessment. In case you want to object this tax assessment, you need to do it in less than 2 months from when you received this Notice.

Note: The message on your NOA can vary. The messages on a tax bill that are mentioned above are only for illustrative purposes.

Where Can You View Your Tax Bill?

Your tax bills for the current YA and the previous 3 years will be available on “myTax Portal”. You need to log in to “myTax Portal” by using either your IRAS/SingPass PIN. You need to access the following path:

'Notices' -> 'Individual' -> 'View Individual Tax Notices'

For any tax bill that is not accessible on “myTax Portal”, you will need to request for your tax bill copy. A document fee and a search fee might be applicable. You will need to visit the Taxpayer Services Centre (at Revenue House) or send a representative on your behalf in order to collect your documents.

In case you choose to collect your documents by sending a representative on your behalf, he or she will need to bring the following documents:

  • You need to provide an authorisation letter to your representative. This letter should have your NRIC number, full name, your representative’s NRIC number and full name along with an explanation about the documents required.
  • Actual NRIC of your representative and yourself.

What are the fee charges that are applicable?

Search fee Document fee (for each page of the document)
S$13/search (For a document which is not microfilmed) S$3.00 (For each certified copy)
S$50/document (For an older document which is microfilmed) S$0.30 (For each uncertified copy)
Note:
  • You need to pay via Cashcard or Nets.
  • These fees are applicable to businesses, individuals, and companies.

Examples:

When the search is for tax bills of Years of Assessment 2012 and 2013 (non-microfilmed documents), the fee charges will be as follows:
  • Search fee per search will be S$13
  • For certified copies -2 pages it will be S$6 (2 pages x S$3)
  • The total sum will be S$19
When the search is for tax bills of Years of Assessment 1990 and 1991 (microfilmed documents), the fee charges will be the following:
  • Search fee per document will be S$50, so for 2 documents, it will be S$100.
  • For certified copies (two pages) it will be S$6 (2 pages x S$3)
  • Total will be S$106

How Can You Request for a Copy of Your NOA?

You can request for your NOA copy either via “mytax.iras.gov.sg” or by visiting IRAS personally.

When Will You Receive Your Tax Bill Copy?

Mostly, you will receive your Notice of Assessment between the end of April and September every year. In case your contact details (mobile number) are updated with IRAS, you’ll get an alert via an SMS after your NOA is finalised and ready to be viewed online.

In case you do not agree with the tax assessment, an objection needs to be filed by you along with the objection reason(s) in less than 30 days from the tax bill date.

What are the Different Kinds of “Income Tax Bills”?

1. Notice of Original Assessment

A tax bill that is calculated depending on the tax form you’ve submitted and/or data that is transferred by organisations that are part of the Auto-Inclusion Scheme. The tax you’re liable to pay will be referred to as “tax payable”.

2. Notice of Amended Assessment

In case an amendment is made to your tax assessment by IRAS, you’ll get a “Notice of Amended Assessment”. The “previous assessment” that is given will be the tax amount that corresponds to your prior tax bill. If your tax account has any credit amount, it will be refunded to you.

3. Notice of Additional Assessment

In case your tax assessment was revised by IRAS, you’ll be liable to pay extra taxes via the “Notice of Additional Assessment”. The extra tax you will be liable to pay will be referred to as “extra tax payable according to this tax assessment”.

4. Notice of Repayment

In case you are not liable to pay tax and you’re eligible for a tax refund, you’ll receive a “Notice of Repayment” in the place of a “Notice of Assessment”. Any sort of credit that is present in your tax account will be refunded to you.

5. Estimated Notice of Assessment

In case you fail to file your income tax return within the stipulated deadline for filing, IRAS might make a tax estimation and dispatch an “Estimated Notice of Assessment” to you. The projected tax will be displayed as “tax payable”. Once you file your income tax return, your tax assessment will be reviewed by IRAS, later you’ll receive a tax bill that is revised.

3 Ways to File a Notice of Objection

  • MyTaxPortal (suggested)
  • You can do it with the help of an e-Service called "Revise/Object to Assessment" via the official IRAS website. Prior to filing, you need to make sure the following steps are completed:

    • You have been nominated by the firm as the “Approver” in CorpPass for “Corporate Tax” (applications and filing).
    • You’re aware of the firm’s tax reference number plus your CorpPass ID and respective password.
  • Letter or Email
  • You can also choose to submit a letter or email through “myTax Mail” mentioning your reasons for objections clearly.

  • An Objection Form
  • You can also submit the completed form for “Filing Notice of Objection”.

What is the Deadline for Filing an Objection?

As a company owner, you need to file an objection in less than 2 months from the NOA date. In case you haven’t filed any objection within the specific 2-month period, your assessment will be considered as the final assessment.

Let's say for example you received your Notice of Assessment dated 5 February 2018 and you don’t agree with your tax assessment, you’ll have time up to 5 April 2018 to file an objection to IRAS.

What Information do you Need to Submit to File an Objection?

In case you choose to file an objection to your assessment via an email to IRAS, you need to mention your reasons for objection clearly. Also, you will need to submit the following information as applicable:

Expenses

  • The kind of expenses you’ve incurred.
  • The reason for which you’ve incurred the expenses.
  • The basis on which you arrived at the specific amount.
  • The specific dates during which you incurred the expenses.

You will able to make a claim for your expenses with respect to your employment and business.

Income

  • Income with respect to your employment
    • Category of income. A few examples – bonus, allowance, salary.
    • Income amount for each specific category.
    • A copy of all the documents related to your income.

    In case you’ve received income in the form of a lump sum payment via your previous employer, you will need to submit the following details:

    • Under what circumstances was the payment made to you and the nature of the payment.
    • Payment amount.
    • On what basis the payment amount was determined.
    • If the payment was made in relation to any contract, agreement, or term(s), you will need to submit a copy of the respective contract or agreement too.
    • A copy of any communication made with respect to the payment made.
  • Income related to trade, profession, business, or vocation
    • The name of your business (if applicable) and the nature of it.
    • The registration number of your business (if applicable).
    • Accounting period between dd-mm-yyyy and dd-mm-yyyy.
    • A 4-line statement according to the following format:
  • Revenue
    • Gross loss/profit
    • Permissible business expense
    • Adjusted loss/profit [(d) = (b) less (c)]
  • Income from other sources
    • Nature and type of income (charge, rental, royalty).
    • Income amount in relation to each type of income.

Any Reliefs/Rebates that are Available to you

  • Course Fees Relief
    • The YA (Year of Assessment) for which you intend to claim relief.
    • The relief amount you intend to claim.
    • The name of the school or institution you attended to study the course.
    • The date(s) on which you made the payment of your course fees.
    • The course fee amount you’ve paid on each date.
    • Confirmation which shows that you’ve complied with all of the eligibility criteria.
  • Handicapped Brother/Sister Relief
    • The YA you wish to raise a relief claim for.
    • The identification number as well as the name of your handicapped sibling-in-law/sibling.
    • Confirmation that approves of you meeting all the necessary eligibility parameters.

    Note: If it is the first time that you’re making a claim for the “Handicapped Brother/Sister Relief” on your sibling, you need to complete and submit the “Handicapped-Related Tax Relief” form via email.

  • Life Insurance Relief
    • The relief amount you intend to claim and the Year of Assessment for which you want to make a relief claim.
    • The insurance premium amount you’ve paid in the year prior to the Year of Assessment.
    • The insured value amount of the policy.
    • The name of the insurance company as well as the insured person.
    • A proof supporting the fact that you comply with all the qualifying conditions.
  • Parent/Handicapped Parent Relief
    • The tax year for which you intend to make a relief claim.
    • The name/date of birth/identification number (FIN/NRIC) of the dependant.
    • The address details of the dependant.
    • The dependant’s income amount in the year prior to the Year of Assessment.
    • A confirmation letter that justifies you’ve met all the eligibility conditions.

    In case you intend to share the parent/handicapped parent relief, you will have to agree on the grounds of apportionment before you raise a parent relief claim on the same dependent between the other claimant(s). If not, the relief will be divided amongst all claimants equally by the Comptroller of Income Tax.

    Note: In case you’re claiming the “Handicapped Parent Relief” for the first time on the dependant, you need to submit the “Handicapped-Related Tax Relief” form through an email.

  • CPF/Provident Fund: for employees
    • The tax year for which you wish to claim a relief.
    • The relief amount you want to raise a claim for.
    • Forms IR8S (Details of employee's/employer's contributions to CPF) and IR8A (Return of Employee's Remuneration) from your employer, if applicable, for the Year of Assessment for which you intend to claim the relief for.

Rebates for Female Taxpayer if Married, Divorced, or a Widowed

  • Foreign Maid Levy Relief
    • The tax year for which you intend to claim relief for.
    • The relief amount you intend to raise a claim for.
    • The foreign domestic worker tax amount paid in a year prior to the Year of Assessment.
    • A letter that confirms that you meet all the eligibility criteria.
  • Grandparent Caregiver Relief
    • The YA for which you want to make a relief claim.
    • The caregiver’s identification number (FIN/NRIC) and name.
    • The identification number and name of your child who is being cared for by the caregiver.
    • The relationship between you and the caregiver.
    • Confirmation that shows that the caregiver wasn’t operating any business, carrying any trade, had a profession, employment, or vocation in the year before the Year of Assessment during which you intend to make a relief claim.
    • Confirmation that signifies that you’ve been compliant with all the necessary eligibility conditions.
  • Working Mother’s Child Relief (WMCR)
    • The YA for which you want to claim the relief.
    • The identification number and the name of your child.
    • The WMCR amount will vary depending on your child’s child order in your family unit. You need this information to make a claim.
    • A confirmation letter which shows that you’ve satisfied all the qualifying conditions.
  • NSman Wife Relief
    • The tax year for which you intend to make a relief claim.
    • Your marriage certificate copy will be needed in case your marriage was registered out of Singapore.
    • Confirmation which has a mention about you being compliant with all the eligibility conditions.

Rebates for all Married, Divorced, or Widowed Taxpayer

  • NSman Parent Relief
    • The tax year that you intend to claim the NSman Parent Relief.
    • Confirmation that shows that you’ve met all the required eligibility criteria.
  • 2. Parenthood Tax Rebate
  • You need to submit the following documents as applicable:

    • Your child’s adoption paper copy (applicable only if your child has been adopted).
    • Your marriage certificate copy (applicable only when your marriage was registered out of Singapore).
    • A court order copy with respect to custody and/or maintenance of child/children from a prior marriage.

    In case you’re filing is being done for the first time, the PTR claim form need not be submitted from your end. You will only mention the apportionment percentage in your tax return. The PTR claim form will be needed only if you intend to make alterations post re-filing.

    You need to send your completed "PTR Claim Form" to IRAS. The form should include signatures of you as well as your spouse. You need to mention the following details on the claim form:

    • Name/child order/NRIC number will be needed in order to make a claim for a rebate.
    • “Basis of apportionment” amongst you and your spouse (example: yourself-50%, your spouse-50%).
    • The full name and NRIC number of you and your spouse, respectively.
    • A letter that confirms that you and your spouse have satisfied all the required qualifying criteria.
  • 3. Qualifying Child Relief
    • The YA pertaining to which you want to make a relief claim.
    • The identification number & name of your child.
    • The relief amount you want to raise a claim for.
    • A letter that confirms the fact that you’ve met all the necessary qualifying conditions.
  • 4. Handicapped Spouse/Spouse Relief
    • The respective tax year for which you want to claim a relief for.
    • Your spouse’s name & identification number (FIN/NRIC).
    • A letter that confirms that you’re compliant with the eligibility criteria.

How IRAS Assesses Your Income Tax

The income tax assessment process for individuals and businesses is primarily based on the income declarations made by you or your employer.

Employers who come under the Auto-Inclusion Scheme (AIS) need to submit their employees’ income details to IRAS through electronic means. This should be done by 1 March. AIS is applicable to employers who have 9 or more employees, or those who have got a notice to file employee salary details under AIS. Any employer who is not eligible for the AIS needs to give their employees’ the Forms IR8A and IR8S, and Appendixes 8A and 8B, as applicable. This needs to be done by 1 March each year. These documents don’t have to be submitted to the Inland Revenue Authority of Singapore.

As a salaried individual, when you file your tax returns, you don’t need to include the salary income if it is already being submitted by your employer through AIS. You only need to declare any extra income, such as rent from housing. If your employer is not part of AIS, then you need to submit the forms and appendix as mentioned above, but that too only if you have been asked to by the IRAS.

Eligibility and Documents for the Notice of Assessment

  • Director of an organisation (his/her NRIC will be needed) or
  • A person who is authorised by a company.

In case of an authorised person, he or she will need to show his/her actual NRIC and the actual authorisation letter (on the letterhead of an organisation) which has a mention of his/her full name, the name of the document that is to be collected, and NRIC number. A photocopied or scanned version of an authorisation letter will not be acknowledged.

Where Can You Collect Your NOA and Other Documents?

You will need to visit the Revenue House (Taxpayer Services Centre) in order to collect your documents. You can pay either by Cashcard or NETS when you go for your document collection.

Steps by IRAS to Resolve a “Notice of Objection” on Timely Basis

Ask for information

In order to review an objection that is filed by you, IRAS might ask for additional information. As a company owner, you will need to reply to the IRAS request within the specified deadline that is mentioned in the IRAS request. In case no particular due date is mentioned, you need to ensure to send in your reply in less than 2 months from the letter’s date.  

Review your “Notice of Objection”

Your objection will be reviewed by IRAS and the final decision will be conveyed to you (in writing) in less than 6 months from the date on which you sent your last correspondence to IRAS (with your detailed information). In case, your objection is complex and IRAS needs additional time for review, the required estimated time IRAS needs will be communicated to you.

Your Reply to IRAS Decision

You’ll be requested to reply (in writing) in order to confirm if you agree with the IRAS decision with respect to your disputed tax issue within the stipulated deadline as mentioned in the letter.

In case a particular due date is not mentioned, you’ll need to reply in less than 3 months from the letter’s date. In case you fail to send in your reply within the due date, the objection will be declared as closed and resolved.

Why IRAS Issues “Notice of Refusal” to Amend Tax Assessment?

IRAS might give out a “Notice of Refusal” in order to amend a tax assessment. This is done by IRAS with an aim to address and resolve objections on a timely basis. A “Notice of Refusal” will be issued in the following scenarios:

  • When the details asked by IRAS stays pending post 2 years from the date on which the “Notice of Objection” was received.
  • As a company owner, you failed to reply to the IRAS decision with respect to the objection (whether you agree or disagree with the IRAS decision) in less than 3 months from the letter’s date.
  • Your company is in agreement with the decision of IRAS but a few conditions are applicable (that is your company has mentioned that it has the authority to have the case re-opened in case there is favourable ruling or decision by the  High Court/Income Tax Board of Review/Court of Appeal).
  • The Inland Revenue Authority of Singapore has failed to draw a conclusion on an agreement that is final with respect to your company with reference to your tax issue.

How Does IRAS Acknowledge Your “Notice of Objection”?

Mode (Notice of Objection Filing) Acknowledgement from IRAS
Electronically through an e-Service called “Revise/Object to Assessment” You’ll get the acknowledgement instantly
Filing “Notice of Objection” by submitting a form A letter of acknowledgement will be released in less than 14 days from the date on which your form was received by IRAS
Via an email or letter An acknowledgement will not be issued

Tax Bill Glossary

Here are some of the common tax terms that you will see on a standard Notice of Assessment:

Assessable Income – This denotes the individual’s total income. This will include your salary and other employment income, rental income, business income, and any other means through which you are earning money. Permitted expenses and donations are subtracted from your income to arrive at the assessable income.

Chargeable Income – This is the income on which income tax is levied after personal reliefs and exemptions are subtracted from your assessable income.

Personal Reliefs – These are deductions from your income that are recognised by the IRAS as non-taxable or exempt from tax.

Tax Payable – This is the amount you are required to pay as the tax to the government.

Tax Discharged or Tax Repayable – This indicates the amount of tax you will get back from IRAS as a refund.

Year of Assessment – Commonly abbreviated as YA and also known as the tax year, this is a 12-month period for which the income tax is levied. Usually, the assessment for a given tax year is for your earnings in the previous year between the 1st of January and the 31st of December. So YA 2017 denotes that tax year for your income in the whole of 2016.

Basis period – The income period in relation to a specific Year of Assessment. The basis period for a specific YA is the year which is prior to that Year of Assessment.


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