What do I need to do?

You should not be required to register with the IRAS for tax filing purposes. However, you may wish to register for Singpass (Singpass - Register for Singpass) so that you may be able to transact with the IRAS online, such as updating of address, download copies of tax documents issued to you, etc, via the IRAS myTax Portal (IRAS | myTax Portal).

Tax reference number is the Singapore NRIC / Foreign Identification Number (FIN) as per the employment pass. No separate application for tax reference number is required.

If you are authorised for tax services and have received an email from our team informing of the same, please disregard the letter received from the IRAS.

Please note that the employer will only electronically transmit your employment income details to the IRAS via AIS. You are still required to file your Singapore tax return to declare your other chargeable sources of Singapore income and make the relevant relief claims, unless (i) you receive the NFS letter and there are no changes to your auto-included income and previous year’s relief claims OR (ii) Deloitte is assisting you with the tax filing.

Tax returns will be finalised in batches based on when complete information (for example, tax questionnaire, calendar, compensation information, etc) is provided.

Generally, you should receive the tax return package between mid-March to early-June. An email notification will be sent to you once the package is posted to GlobalAdvantage for your review and approval.

Original deadline: 18 April

Final extended deadline: 30 June (Deloitte will assist to obtain extension from the IRAS)

The IRAS does not impose interest on the tax due for requesting for extension of time to file the return.

The IRAS may impose penalty for late filing of tax return.

When you cease employment in Singapore, and where you are a non-Singapore citizen, non-SPR or SPR employee ceasing employment and leaving Singapore permanently (including an SPR who will be on overseas assignment for a period of 3 months or more), your employer is required to file a tax clearance return (i.e., Form IR21) to report your remuneration (including gains from actual exercise or “deemed exercise” of stock options granted during the Singapore employment) up to the date of cessation of employment at least one month before the expected date of cessation of employment or departure from Singapore, whichever is earlier.

In addition, your employer is required to withhold any monies due and payable to you until the tax clearance is obtained from the IRAS or the expiry of 30 days from the receipt of the Form IR21 by the IRAS. Most Forms IR21 are processed within 21 days but processing time may take longer if the information given in the Form IR21 is incomplete or where the IRAS needs to seek clarification on the information submitted. Any GIRO instalment that you may have in place will also be cancelled and all outstanding tax liability will be payable immediately.

Tax clearance and the withholding of monies is not applicable to Singapore citizen employees ceasing employment in Singapore. Singapore citizen employees can also continue to settle their taxes via monthly GIRO instalments, if in place, even if they are working outside of Singapore.

This may be your residential or office address in Singapore.

If you are a foreign employee who has just arrived in Singapore, the address in the IRAS’ initial record should typically be the address that was used in the application of your Singapore employment pass.

The IRAS will typically issue the Notice of Assessment (NOA) within 1 to 2 months after your tax return is submitted, although it may take longer in some cases and the NOA may sometimes only be issued in November/December.

Most tax notices are digitised and the paper NOA will be phased out. To receive SMS/email notifications when the NOA is ready for viewing on myTax Portal (IRAS | myTax Portal), please update your contact details (mobile phone number and/or email address) with the IRAS.

Once your NOA is available, please download a copy from myTax Portal and forward the same to your Deloitte Singapore representatives for verification and payment advice as the settlement of tax is time sensitive. Please note that the IRAS will not issue the NOA to your tax agent (Deloitte) but directly to you (the taxpayer).

Important note on electronic notices:

If you have subscribed to e-Notices, the IRAS will not be mailing the paper NOA to you.

You can register your mobile number and/or email address with the IRAS so that the IRAS would send SMS and/or email notifications on your tax matters.

Important: Beware of scams or phishing attempts! There will not be any clickable links in IRAS’ notifications and the IRAS will not send tax documents to taxpayers via email.

The tax payment of income tax is due within 1 month from the date of NOA, unless you have arranged to pay by GIRO instalments.

For tax clearance, tax is generally required to be settled immediately upon the issue of the NOA. Where monies have been withheld by the employer, the IRAS will issue a directive to the employer to settle the taxes from the monies withheld. Any excess monies that may have been withheld from you will be refunded to you once the taxes are settled. Where the monies withheld are insufficient, please arrange for payment of the balance tax to the IRAS directly.

Various options are available, and you may visit the IRAS website for more information: (IRAS | Payments).

You may apply for GIRO and pay your income tax by interest-free instalments. Deductions will be made automatically from your designated bank account based on the GIRO instalment plan issued by the IRAS.

For more information on GIRO, please visit the IRAS’ website: GIRO (Individual Income Tax)

Important note for non-Singapore citizen taxpayers:

The GIRO instalment plan will be cancelled once your employer submits the tax clearance return (Form IR21) to the IRAS when you cease employment in Singapore. Any outstanding taxes will be payable immediately once the Directive to Pay Tax is issued.

The IRAS will impose late payment penalty of 5%. Additional 1% penalty may be imposed for each month that the income tax remains outstanding (maximum additional penalty is capped at 12%).

In addition, the IRAS may take the following enforcement actions:

• Issue travel restriction to the Immigration and Checkpoints Authority (ICA) of Singapore to prevent you from leaving the country.
• Appoint your bank, employer or tenant of your property in Singapore as agent to withhold any monies due to you and pay to the IRAS.

If you disagree with the tax assessed in your NOA, you must lodge a written objection with the IRAS within 30 days from the date of the NOA and state the reasons for your objection. You may lodge an objection via Inbox of the IRAS portal under “myTax Mail” where you may compose the mail. The IRAS will inform you of the outcome accordingly after the review of the objection.

Notwithstanding any objection lodged, please note that any tax payable will still have to be settled within the stipulated deadline as indicated in the NOA unless a request for an extension of the payment deadline has been granted by the IRAS.

If you have further questions, please do not hesitate to contact the Deloitte Singapore representatives.

Please note, that depending on the nature of your query, we may need to obtain approval in advance from your employer if further advice or detailed guidance is needed.