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:
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.
ECI will be raised under the following circumstances:
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.
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.
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.
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:
|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)|
You can request for your NOA copy either via “mytax.iras.gov.sg” or by visiting IRAS personally.
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.
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”.
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.
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”.
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.
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.
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 can also choose to submit a letter or email through “myTax Mail” mentioning your reasons for objections clearly.
You can also submit the completed form for “Filing Notice of 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.
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:
You will able to make a claim for your expenses with respect to your employment and business.
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:
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.
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.
You need to submit the following documents as applicable:
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:
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.
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.
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.
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.
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.
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:
|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|
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.