10 Feb 2023

Over 2 million taxpayers (8 in 10 taxpayers) are set to enjoy having their tax returns pre-filled this year. This is made possible as the Inland Revenue Authority of Singapore (IRAS) extends the Auto-Inclusion Scheme (AIS) for Employment Income to more than 100,000 qualifying employers, who are to electronically submit the employment income information of their employees to IRAS by 1 March 2023. 1.7 million taxpayers will also be eligible for the No-Filing Service (NFS) this season. Taxpayers, including sole-proprietors and partners, who are required to file an Income Tax return should do so at myTax Portal before 18 April 2023, to avoid increased penalties for late filing.

Simplified Tax Filing Experience

AIS Employers to File by 1 March

More than 100,000 employers are expected to participate in AIS this year, the highest since the programme was implemented. These are employers with 5 employees or more in 2022, or who have previously joined AIS. Employers who are required to submit their employees’ employment income information to IRAS will receive a letter from IRAS to inform them to do so by 1 March 2023.

Employers with fewer than 5 employees who are not in AIS and are interested to participate on a voluntary basis may do so in next year’s filing (i.e. YA2024) by registering for AIS via myTax Portal between 1 April 2023 and 31 December 2023.

Employers can submit their employees’ employment income records via eligible payroll software directly to IRAS or online via myTax Portal. More details on filing seamlessly from software can be found on the IRAS website. Over 2 million employees whose employers are on AIS will enjoy the convenience of pre-filled tax returns or NFS this year. To check if an employer is on AIS, visit https://go.gov.sg/AISSearch.

More to Receive Direct Tax Bills

Taxpayers on the NFS do not need to file an Income Tax return, but are required to verify the accuracy of their pre-filled income information. Of the 1.7 million taxpayers who are on NFS, some 150,000 taxpayers will be directly billed under the Direct Notice of Assessment (D-NOA) initiative this year. Their tax bill will be computed based on the income information provided by their employer and their previous year’s relief claims. They will start receiving their tax bills from mid-March 2023. Taxpayers can still make changes to their income and/or tax relief details upon receiving their tax bills by filing an amendment using the Object to Assessment digital service in myTax Portal within 30 days of the date of their tax bill.

Increased Penalties for Late Filers

Non-Compliant Employers to Be Prosecuted

In the Tax Season last year, 9 in 10 qualifying employers on AIS had filed by the deadline of 1 March in 2022. Employers who failed to do so were subjected to penalties and/or prosecution. The penalties have been enhanced this year, with a maximum fine of $5,000, up from $1,000 previously. Key personnel of non-compliant businesses such as company directors or partners may also be subject to a fine of up to $10,000, and/or imprisonment for a term of up to 12 months.

Up to $5,000 Penalty for Individuals Who Do Not File Tax Returns by 18 April 2023

Most taxpayers file their taxes by 18 April -- 19 in 20 taxpayers did so in 2022. Those who do not file on time are liable to a fine of up to $5,000. 

Taxpayers are encouraged to file online from 1 March 2023 and avoid last-minute filing. IRAS will be sending taxpayers filing notifications (via SMS or letters) in late February/early March 2023. Those who do not receive these notifications may check their filing requirements via the filing checker on the IRAS website. Alternatively, they can log into myTax Portal to see if tax returns have been issued to them.

Update Your Contact Details to Be Notified When Your Tax Bill Is Ready

Most taxpayers will receive digital tax bills via myTax Portal this year. Taxpayers should ensure that their contact details and notification preferences in myTax Portal are up to date, so that they can receive timely notifications when their tax bills are ready for viewing.

Stay Vigilant Against Phishing Scams This Tax Season

IRAS would like to remind taxpayers to be vigilant and not be deceived by fake SMSes, emails and WhatsApp messages in spoofing scams. To avoid getting scammed, click only links with “iras.gov.sg” or ”go.gov.sg”. For tax transactions including filing and payments, taxpayers should use relevant forms and digital services in myTax Portal secured by Singpass login. IRAS will also not solicit taxpayers’ personal details or any confidential information via email or unsecured web links. More details can be found at IRAS’ Advisory on Scam & Fraudulent Activities.

Need Assistance With Filing Your Taxes?

Contact IRAS through the following channels:

Do expect longer wait and response time for all channels between 1 March to 15 March 2023, and 1 April to 18 April 2023.

Taxpayers who need in-person assistance on filing can also visit ServiceSG Centres and counters[1]. ServiceSG Centres operate daily from 9am to 6pm, while the ServiceSG counters at CCs operate daily from 10am to 6pm, except for Public Holidays.

For more information, please visit https://www.iras.gov.sg.

 

Inland Revenue Authority of Singapore

 

[1]There are extensive road works around Revenue House to facilitate the North-South Corridor construction. Taxpayers can alternatively visit ServiceSG Centre Our Tampines Hub, ServiceSG Centre One Punggol, ServiceSG@Nee Soon Central Community Club, ServiceSG@The Frontier Community Club, or ServiceSG@Kampong Chai Chee Community Club.