www.iras.gov.sg Open in urlscan Pro
2606:4700::6810:40e  Public Scan

Submitted URL: http://iras.gov.sg/
Effective URL: https://www.iras.gov.sg/
Submission: On October 31 via manual from US — Scanned from SG

Form analysis 1 forms found in the DOM

<form novalidate="" class="">
  <div style="position: relative;">
    <div class="input-group">
      <div id="search-bar" sizetype="searchbar-large" class="Searchbarstyles__SearchbarContainer-sc-1g7urrd-0 bsMOEN">
        <div data-testid="searchbar" class="Searchbarstyles__SearchbarInputWrapper-sc-1g7urrd-1 fQaOdj"><input id="searchsg-input" role="combobox" aria-haspopup="listbox" data-testid="search-input" aria-label="Search Bar" aria-activedescendant=""
            placeholder="Search for information and services here" aria-autocomplete="list" aria-expanded="false" autocomplete="off" class="Searchbarstyles__SearchbarInput-sc-1g7urrd-2 faNDRf" value="" style="box-sizing: border-box;"></div>
        <div class="input-group-append" style="z-index: 5;"><button sizetype="btn-x-large" id="search-button" data-testid="search-btn" aria-label="Search" class="Buttonstyles__Button-sc-1y1qu73-0 hBryDb"><span
              class="sgds-icon sgds-icon-search IconButtonstyle__IconButtonIcon-sc-klqwi2-1 eWtotx" data-testid="icon"></span><span font-size="18px" id="search-button-text" data-testid="icon-btn-text" aria-label="Search"
              class="IconButtonstyle__IconButtonText-sc-klqwi2-0 bZWxvs">Search</span></button></div>
      </div>
    </div>
  </div>
</form>

Text Content

A Singapore Government Agency Website How to identify

Official website links end with .gov.sg

Government agencies communicate via .gov.sg websites (e.g. go.gov.sg/open).
Trusted websites

Secure websites use HTTPS

Look for a lock () or https:// as an added precaution. Share sensitive
information only on official, secure websites.

Search

 * Who We Are Go to next level
   Close menu
    * Who We Are
    * Who We Are
    * Our Organisation Go to next level
      * Our Organisation
      * Our Organisation
      * Mission, vision, core values, and logo
      * Board members and committees
      * Senior Management
      * Organisation structure
      * Social responsibility statement
      * History and milestones
      * Awards and accolades
      * Data Protection Statement
    * What We Do Go to next level
      * What We Do
      * What We Do
      * Taxes in Singapore Go to next level
        * Taxes in Singapore
        * Taxes in Singapore
        * The Singapore tax system
        * Taxes and nation building
        * Encouraging Tax Compliance
      * Public Engagement Go to next level
        * Public Engagement
        * Public Engagement
        * Public Feedback
        * Partnership with Tax Agents
      * Annual Reports and Publications Go to next level
        * Annual Reports and Publications
        * Annual Reports and Publications
        * Annual Reports
        * taxBytes@IRAS
        * Tax Statistics
      * Commitment to Service Go to next level
        * Commitment to Service
        * Commitment to Service
        * Service Excellence for IRAS
        * IRAS Service Awards
        * Public Sector Transformation Awards
      * Corporate Governance Go to next level
        * Corporate Governance
        * Corporate Governance
        * Whistleblowing
    * Social Site Go to next level
      * Social Site
      * Social Site
      * Digital Gallery
      * Life at IRAS
      * Partnering for Progress (Resources)
   
   
   
 * Taxes Go to next level
   Close menu
    * Taxes
    * Taxes
    * Individual Income Tax Go to next level
      * Individual Income Tax
      * Individual Income Tax
      * Basics of Individual Income Tax Go to next level
        * Basics of Individual Income Tax
        * Basics of Individual Income Tax
        * Managing myTax Portal account
        * Understanding my Income Tax filing
        * Tax residency and tax rates
        * What is taxable, what is not
        * Tax reliefs, rebates and deductions
        * Receive tax bill, pay tax, check refunds
        * Consequences of non-compliance
        * Voluntary disclosure of errors for reduced penalties
        * Report tax evasion
      * Employees Go to next level
        * Employees
        * Employees
        * Basic guide for new individual taxpayers
        * Understanding my Income Tax filing
        * Tax residency and tax rates
        * What is taxable, what is not
        * Tax reliefs, rebates & deductions 
        * Receive tax bill, pay tax, check refunds
        * Scenario-based FAQs for working in Singapore and abroad
        * Special tax schemes
        * Consequences of non-compliance
        * Voluntary disclosure of errors for reduced penalties  
      * Self-Employed and Partnerships Go to next level
        * Self-Employed and Partnerships
        * Self-Employed and Partnerships
        * Am I a self-employed person?
        * Tax obligations of self-employed persons
        * Tax obligations of partnerships
        * Tax obligations by industry, trade or profession
        * Understanding tax filing and payment
        * Calculating my business income
        * Business expenses and deductions
        * Consequences of non-compliance
        * Voluntary disclosure of errors for reduced penalties  
        * Report tax evasion
      * Non-Residents
      * Employers Go to next level
        * Employers
        * Employers
        * Filing Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
        * Information to share with employees
        * Auto Inclusion Scheme (AIS) for Employment Income
        * Understanding the Tax Treatment
        * Retrenchment Exercise in the Company
        * Tax Clearance for Foreign & SPR Employees (IR21)
        * Digital Services
      * My Situation Go to next level
        * My Situation
        * My Situation
        * I have retired
        * I have been retrenched
        * I have a newborn
        * I am affected by COVID-19
        * I have other side or personal income
        * I am starting a new business
        * I have rented out my property
        * I received an audit letter
        * My family member has passed away
        * Scenario-based FAQs for working in Singapore and abroad
    * Corporate Income Tax Go to next level
      * Corporate Income Tax
      * Corporate Income Tax
      * Basics of Corporate Income Tax Go to next level
        * Basics of Corporate Income Tax
        * Basics of Corporate Income Tax
        * Corporate Income Tax Filing Season 2024
        * Basic Guide to Corporate Income Tax for Companies
        * Tax Residency of a Company/ Certificate of Residence
        * Record Keeping Requirements
        * Obtaining a Copy of Documents Issued by IRAS
        * Corporate Income Tax Rate, Rebates & Tax Exemption Schemes
        * Updating Company Particulars
        * e-Learning Videos/ Webinars/ Seminars on Corporate Income Tax
      * Estimated Chargeable Income (ECI) Filing
      * Form C-S/ Form C-S (Lite)/ Form C Filing Go to next level
        * Form C-S/ Form C-S (Lite)/ Form C Filing
        * Form C-S/ Form C-S (Lite)/ Form C Filing
        * Overview of Form C-S/ Form C-S (Lite)/ Form C
        * Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C
        * Preparing a Tax Computation
        * Penalties for Errors in Tax Returns
        * Late filing or non-filing of Corporate Income Tax Returns (Form
          C-S/C-S (Lite)/C)
        * After Filing Form C-S/ Form C-S (Lite)/ Form C
        * Using Accounting Software to Prepare & File Form C-S Seamlessly
      * Corporate Income Tax Payment Go to next level
        * Corporate Income Tax Payment
        * Corporate Income Tax Payment
        * Paying Corporate Income Taxes
        * Experiencing difficulties in paying your tax?
        * Late payment or non-payment of Corporate Income Tax
      * Corporate Income Tax Compliance Go to next level
        * Corporate Income Tax Compliance
        * Corporate Income Tax Compliance
        * Best Practices When Writing to IRAS
        * Getting Companies to Comply
        * Voluntary Disclosure of Errors for Reduced Penalties
        * International Compliance Assurance Programme (ICAP)
        * Enhanced Taxpayer Relationship (ETR) Programme
        * About Tax Governance and Tax Risk Management
        * Tax Evasion or Fraud
      * Income & Deductions for Companies Go to next level
        * Income & Deductions for Companies
        * Income & Deductions for Companies
        * Taxable & Non-Taxable Income
        * Companies Receiving Foreign Income
        * Business Expenses
        * Claiming Allowances
        * Claiming Reliefs
        * Unutilised Items (Capital Allowances, Trade Losses & Donations)
        * Applying for Tax Incentives
      * Dormant Companies or Companies Closing Down Go to next level
        * Dormant Companies or Companies Closing Down
        * Dormant Companies or Companies Closing Down
        * Dormant Companies
        * Companies Applying for Strike Off/ to Cease Registration
        * Companies under Liquidation/ Judicial Management/ Receivership
      * Specific Industries Go to next level
        * Specific Industries
        * Specific Industries
        * Car Rental Companies
        * Car Tuition Companies
        * Companies Servicing Only Related Companies
        * Construction Companies
        * Investment Holding Companies
        * Property Developers
        * Shipping Companies
      * Specific Topics Go to next level
        * Specific Topics
        * Specific Topics
        * Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax
          Implications
        * Advance Ruling System for Income Tax
        * Transfer Pricing
        * Productivity & Innovation Credit (PIC) Scheme
        * Interbank Offered Rate Reform & the Tax Implications
        * Tax Treatment of Interest, Gains or Profits Derived from Negotiable
          Certificates of Deposit by Non-Financial Institutions
    * Property Tax Go to next level
      * Property Tax
      * Property Tax
      * Property Owners Go to next level
        * Property Owners
        * Property Owners
        * 2024 Property Tax Bill
        * Property Tax At A Glance
        * Annual Value
        * Property Tax Rates
        * Information for HDB Flat Owners
        * Tax Bills and Notices
        * View Statement of Account or View Bills and Notices
        * Payments
        * Object to Annual Value
        * Property Tax Reliefs
        * Your situation
      * Property Buyers Go to next level
        * Property Buyers
        * Property Buyers
        * Buying HDB Flats
        * Buying Private Residential Properties
        * Buying Vacant Land or Development Sites
        * Buying Other Types of Properties
      * Property Professionals Go to next level
        * Property Professionals
        * Property Professionals
        * Real Estate/Housing Agents
        * Appraisers/Valuer
        * Developer
        * Architects
        * Lawyer/Legal Professional
      * Other Services Go to next level
        * Other Services
        * Other Services
        * Check Outstanding Property Tax
        * Change Mailing Address
        * Interactive Property Tax Calculators
        * Check Rental Transactions from other Government Agencies
      * Tax Compliance Go to next level
        * Tax Compliance
        * Tax Compliance
        * Property Tax Audits by IRAS
        * Tax Evasion or Fraud
        * Update IRAS to Avoid Penalties
    * Goods & Services Tax (GST) Go to next level
      * Goods & Services Tax (GST)
      * Goods & Services Tax (GST)
      * Basics of GST Go to next level
        * Basics of GST
        * Basics of GST
        * Goods and Services Tax (GST): What It Is and How It Works
        * Current GST Rates
        * Responsibilities of a GST-registered Business
        * Invoicing, Price Display and Record Keeping
        * e-Learning course Overview of GST
        * e-Learning Videos on GST
      * GST Rate Change Go to next level
        * GST Rate Change
        * GST Rate Change
        * GST Rate Change for Businesses
        * GST Rate Change for Consumers
      * GST Registration/Deregistration Go to next level
        * GST Registration/Deregistration
        * GST Registration/Deregistration
        * Do I Need to Register for GST
        * Factors to Consider Before Registering Voluntarily for GST
        * Applying for GST Registration
        * Applying for exemption from GST registration
        * Applying for special GST registration (Group registration and
          Divisional registration)
        * Cancelling GST Registration
        * Guarantee
        * Voluntary Disclosure for Wrongful Collection of GST
      * Charging GST (Output Tax) Go to next level
        * Charging GST (Output Tax)
        * Charging GST (Output Tax)
        * When to Charge Goods and Services Tax (GST)
        * When to charge 0% GST (Zero-rate)
        * When is GST not charged
        * Common scenarios - Do I charge GST
        * When to Report Supplies in GST Returns
        * Foreign Currency Transactions
      * Claiming GST (Input Tax) Go to next level
        * Claiming GST (Input Tax)
        * Claiming GST (Input Tax)
        * Conditions for Claiming Input Tax
        * Importing of Goods
        * Claiming Input Tax in the Right Accounting Period
        * Claiming Input Tax Incurred to Make Exempt Supplies
        * Claiming GST Incurred Before GST Registration/Incorporation
        * Paying Suppliers After Claiming GST
        * Common scenarios - Do I claim GST
      * GST and Digital Economy Go to next level
        * GST and Digital Economy
        * GST and Digital Economy
        * Local Businesses
        * Overseas Businesses
      * Filing GST Go to next level
        * Filing GST
        * Filing GST
        * Overview of GST e-Filing Process
        * Completing GST returns
        * Correcting Errors Made in GST Return (Filing GST F7)
        * Due Dates and Requests for Extension
        * Late filing or non-filing of GST Returns (F5/F8)
        * Check Status of GST Return
        * Check Acknowledgements / Correspondence / Notices
      * GST Payments/Refunds Go to next level
        * GST Payments/Refunds
        * GST Payments/Refunds
        * How to Pay
        * Experiencing difficulties in paying your tax?
        * Late payment or non-payment of GST
        * Check Account Summary / Payments
        * Revising Estimated Assessment
      * Consumers Go to next level
        * Consumers
        * Consumers
        * Tourist Refund Scheme
        * Buying from a GST-registered business
        * Consumers Importing Goods into Singapore
        * Travellers bringing goods into Singapore
        * Purchasing Remote Services from Overseas Service Providers
        * GST on Imported Low-Value Goods
        * Checking if a business is GST-registered
      * Specific Business Sectors Go to next level
        * Specific Business Sectors
        * Specific Business Sectors
        * Advertising
        * Aerospace and Aviation
        * Air and Sea Containers
        * Auction
        * Biomedical
        * Bunkering
        * Charities and Non-Profit Organisations
        * Construction
        * Consultancy and Professional Services
        * Digital Payment Tokens
        * e-Commerce
        * Energy
        * Finance
        * Gold Jewellery
        * Hotel and Food & Beverage
        * Logistics and Freight Forwarding
        * Manufacturing
        * Marine and Shipping
        * Motor Trade
        * Pawnbroking
        * Real Estate
        * REITs and Registered Business Trusts
        * Retail
        * Telecommunications
        * Travel
        * Carbon Credits
      * General GST Schemes Go to next level
        * General GST Schemes
        * General GST Schemes
        * Cash Accounting Scheme
        * Discounted Sale Price Scheme
        * Gross Margin Scheme
        * Hand-Carried Exports Scheme (HCES)
        * Import GST Deferment Scheme (IGDS)
        * Major Exporter Scheme (MES)
        * Tourist Refund Scheme (for retailers)
        * Zero GST (ZG) Warehouse Scheme
      * Industry-Specific GST Schemes Go to next level
        * Industry-Specific GST Schemes
        * Industry-Specific GST Schemes
        * Approved Contract Manufacturer and Trader (ACMT) Scheme
        * Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        * Approved Marine Customer Scheme (AMCS)
        * Approved Marine Fuel Trader (MFT) Scheme
        * Approved Refiner and Consolidator Scheme (ARCS)
        * Approved Third Party Logistics (3PL) Company Scheme
        * Specialised Warehouse Scheme (SWS)
      * Getting It Right Go to next level
        * Getting It Right
        * Getting It Right
        * Wrongful Collection of GST by GST-registered persons
        * Voluntary Compliance Initiatives
        * Voluntary Disclosure of Errors for Reduced Penalties
        * GST Audits by IRAS
        * Object to Audit Assessment
        * Tax Evasion or Fraud
        * Tax Governance and Tax Risk Management
      * Other Services Go to next level
        * Other Services
        * Other Services
        * Notifying IRAS of Changes
        * Changing GST Accounting Periods
        * Advance Ruling System for GST
      * GST InvoiceNow Requirement
    * Stamp Duty Go to next level
      * Stamp Duty
      * Stamp Duty
      * For Property Go to next level
        * For Property
        * For Property
        * Basics of Stamp Duty for Property
        * Buying or Acquiring Property
        * Selling or Disposing Property
        * Renting a Property
        * Paying Stamp Duty
        * Appeals, Refunds, Reliefs and Remissions
        * Getting it right
        * Other Services
      * For Property-Holding Entities ('PHE') Go to next level
        * For Property-Holding Entities ('PHE')
        * For Property-Holding Entities ('PHE')
        * Basics of Stamp Duty for Property-Holding Entities
        * Buying or Acquiring Property-Holding Entities
        * Selling or Disposing Property-Holding Entities
        * Paying Stamp Duty
        * Claiming Refunds
        * Getting it right
        * Other Services
      * For Shares Go to next level
        * For Shares
        * For Shares
        * Basics of Stamp Duty for Shares
        * Mortgaging Shares
        * Buying or Acquiring Shares
        * Paying Stamp Duty
        * Claiming Refunds, Reliefs and Remissions
        * Getting it right
        * Other Services
    * International Tax Go to next level
      * International Tax
      * International Tax
      * International Tax Agreements Concluded by Singapore Go to next level
        * International Tax Agreements Concluded by Singapore
        * International Tax Agreements Concluded by Singapore
        * List of DTAs, Limited DTAs and EOI Arrangements
        * Exchange of Information Arrangements
        * Multilateral Convention on Mutual Administrative Assistance in Tax
          Matters
        * Multilateral Convention to Implement Tax Treaty Related Measures to
          Prevent Base Erosion and Profit Shifting
      * Common Reporting Standard (CRS) Go to next level
        * Common Reporting Standard (CRS)
        * Common Reporting Standard (CRS)
        * CRS Overview and Latest Developments
        * CRS Registration and Deregistration
        * CRS Filing
        * Getting It Right - CRS Compliance
        * Basic information for account holders of Financial Institutions
      * Country-by-Country Reporting (CbCR)
      * Foreign Account Tax Compliance Act (FATCA) Go to next level
        * Foreign Account Tax Compliance Act (FATCA)
        * Foreign Account Tax Compliance Act (FATCA)
        * FATCA Overview and Latest Developments
        * FATCA Registration and Deregistration
        * FATCA Filing
        * FATCA Compliance
        * Basic information for account holders of Financial Institutions
      * Transfer Pricing
      * Dispute Prevention and Resolution Go to next level
        * Dispute Prevention and Resolution
        * Dispute Prevention and Resolution
        * Mutual Agreement Procedure and Arbitration
        * Advance Pricing Arrangements (APAs)
        * International Compliance Assurance Programme (ICAP)
      * Singapore's Competent Authorities for International Tax Agreements
      * List of DTAs, Limited DTAs and EOI Arrangements
    * Withholding Tax Go to next level
      * Withholding Tax
      * Withholding Tax
      * Basics of Withholding Tax Go to next level
        * Basics of Withholding Tax
        * Basics of Withholding Tax
        * Overview of Withholding Tax (WHT)
        * Types of Payment and Withholding Tax (WHT) Rates
      * Payments to Non-Resident Company Go to next level
        * Payments to Non-Resident Company
        * Payments to Non-Resident Company
        * Payments that are Subject to Withholding Tax
        * Payments that are Not Subject to Withholding Tax
      * Payments to Non-Resident Director Go to next level
        * Payments to Non-Resident Director
        * Payments to Non-Resident Director
        * Board director
        * Tax obligations for non-resident director
        * Remuneration of non-resident director
        * Tax refund for resident director
      * Payments to non-resident professional (consultant, trainer, coach, etc.)
        Go to next level
        * Payments to non-resident professional (consultant, trainer, coach,
          etc.)
        * Payments to non-resident professional (consultant, trainer, coach,
          etc.)
        * Non-resident professionals
        * Tax obligations for non-resident professional
        * Treatment of income for non-resident professional
        * Non-resident professional vs. Employee
        * Tax treaties and non-resident professional
        * Non-resident arbitrator
        * Non-resident mediator
        * Tax refund for resident professional
      * Payments to non-resident public entertainer (artiste, musician,
        sportsman, etc.) Go to next level
        * Payments to non-resident public entertainer (artiste, musician,
          sportsman, etc.)
        * Payments to non-resident public entertainer (artiste, musician,
          sportsman, etc.)
        * Non-resident public entertainer
        * Tax obligations of non-resident public entertainer
        * Treatment of income for non-resident public entertainer
        * Withholding tax calculations for non-resident public entertainer
        * Exemption of income for non-resident public entertainer
        * Tax refund for resident public entertainer
      * Withdrawal from Supplementary Retirement Scheme (SRS) Account
        (Foreigners & PRs) Go to next level
        * Withdrawal from Supplementary Retirement Scheme (SRS) Account
          (Foreigners & PRs)
        * Withdrawal from Supplementary Retirement Scheme (SRS) Account
          (Foreigners & PRs)
        * Tax obligations for SRS withdrawal
        * Calculating withholding tax
      * Withholding Tax Filing Go to next level
        * Withholding Tax Filing
        * Withholding Tax Filing
        * Withholding Tax (WHT) Filing and Payment Due Date
        * Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)
        * Common Errors Made by Payers
        * How to File
        * Making amendment after filing/ claiming refund
      * Withholding Tax Payments Go to next level
        * Withholding Tax Payments
        * Withholding Tax Payments
        * How to Pay
        * Late payment or non-payment of Withholding Tax (WHT)
        * Confirmation of Payment (CP)
      * Withholding Tax Reporting Compliance Go to next level
        * Withholding Tax Reporting Compliance
        * Withholding Tax Reporting Compliance
        * Voluntary Disclosure of Errors for Reduced Penalties
        * Tax Evasion or Fraud
    * Pillar 2 Top-up Taxes Go to next level
      * Pillar 2 Top-up Taxes
      * Pillar 2 Top-up Taxes
      * Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)
    * Other Taxes Go to next level
      * Other Taxes
      * Other Taxes
      * Trusts Go to next level
        * Trusts
        * Trusts
        * Income Tax of Estate/ Trust
        * Guide for Administrators or Trustees
        * Working Out Estate/ Trust Income Tax by Trustee and Beneficiary
        * Filing Estate/ Trust Income Tax (Form T)
        * Paying Estate/ Trust Income Tax
      * Gambling Duties Go to next level
        * Gambling Duties
        * Gambling Duties
        * Basics of Gambling Duties
        * Betting, Lotteries and Sweepstakes
        * Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled
          Lottery
      * Casino Tax Go to next level
        * Casino Tax
        * Casino Tax
        * Filing & Paying Casino Tax
        * Income Tax Treatment for International Market Agents & Representatives
        * Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)
      * Charities Go to next level
        * Charities
        * Charities
        * Charities / IPCs & Taxes
        * Tax Deduction Scheme for Grantmakers
        * Donations & Tax Deductions
      * Bodies of Persons Go to next level
        * Bodies of Persons
        * Bodies of Persons
        * Overview of bodies of persons & income that is taxable 
        * Filing Clubs and Associations Income Tax
        * After Filing Form P1
        * Paying Taxes or Claiming Refunds
        * FAQs
      * Estate Duty Go to next level
        * Estate Duty
        * Estate Duty
        * Estate Duty
        * Estate Duty Glossary
        * FAQs
        * Estate Duty Forms
        * Getting Estate Duty Clearance
        * How to Calculate Estate Duty
        * Late Payment or Non-Payment of Estate Duty
        * Trust (including income from Estates)
        * How to Pay
   
   
   
 * Schemes Go to next level
   Close menu
    * Schemes
    * Schemes
    * Government Schemes Go to next level
      * Government Schemes
      * Government Schemes
      * Enterprise Innovation Scheme (EIS)
      * Refundable Investment Credit (RIC)
      * Jobs Growth Incentive (JGI)
      * Progressive Wage Credit Scheme (PWCS) Go to next level
        * Progressive Wage Credit Scheme (PWCS)
        * Progressive Wage Credit Scheme (PWCS)
        * PWCS Glossary
      * Uplifting Employment Credit (UEC)
      * Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF
        Transition Offset (CTO)
      * Self-review for Eligibility of Payouts
      * Jobs Support Scheme (JSS) Go to next level
        * Jobs Support Scheme (JSS)
        * Jobs Support Scheme (JSS)
        * Specific Industries in Tiers and SSIC Codes
      * Wage Credit Scheme (WCS) Go to next level
        * Wage Credit Scheme (WCS)
        * Wage Credit Scheme (WCS)
        * WCS Glossary
      * SkillsFuture Enterprise Credit
      * MediShield Life (MSHL)
    * Corporate Income Tax Go to next level
      * Corporate Income Tax
      * Corporate Income Tax
      * Corporate Volunteer Scheme
      * Double Tax Deduction for Internationalisation Scheme
      * Productivity and Innovation Credit (PIC) Scheme
    * GST Go to next level
      * GST
      * GST
      * General GST Schemes Go to next level
        * General GST Schemes
        * General GST Schemes
        * Cash Accounting Scheme
        * Discounted Sale Price Scheme
        * Gross Margin Scheme
        * Hand-Carried Exports Scheme (HCES)
        * Major Exporter Scheme (MES)
        * Tourist Refund Scheme (TRS) for Businesses
        * Zero GST (ZG) Warehouse Scheme
      * Industry-Specific GST Schemes Go to next level
        * Industry-Specific GST Schemes
        * Industry-Specific GST Schemes
        * Approved Contract Manufacturer and Trader (ACMT) Scheme
        * Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        * Approved Marine Customer Scheme (AMCS)
        * Approved Marine Fuel Trader (MFT) Scheme
        * Approved Refiner and Consolidator Scheme (ARCS)
        * Approved Third Party Logistics (3PL) Company Scheme
        * Specialised Warehouse Scheme (SWS)
    * Individual Income Tax Go to next level
      * Individual Income Tax
      * Individual Income Tax
      * Angel Investors Tax Deduction Scheme (AITD)
      * Not Ordinarily Resident (NOR) Scheme
      * SRS contributions and tax relief
      * Tax on SRS withdrawals
      * Withholding Tax on SRS
   
   
   
 * Digital Services Go to next level
   Close menu
    * Digital Services
    * Digital Services
    * Employees Go to next level
      * Digital Services for Employees
      * Digital Services for Employees
      * View Individual Tax Notices
      * View Account Summary
      * Apply Extension of Time to File
      * Check Employment Income Status
      * View GIRO Plan
      * File Income Tax Return 
      * myTax Mail
      * Update Contact & Notification Preferences
      * Amend Tax Bill
      * Pay Taxes
      * Apply/Manage GIRO Plan
      * View more
    * Self-employed Go to next level
      * Digital Services for Self-employed
      * Digital Services for Self-employed
      * File Income Tax Return
      * Search Commission-Paying Organisation
      * Apply for EIS Cash Payout
      * Apply Extension of Time to File
      * Amend Tax Bill
      * View Individual Tax Notices
      * View Account Summary
      * Pay Taxes
      * Apply/ Manage GIRO Plan
      * View GIRO Plan
      * Update Contact & Notification Preferences
      * myTax Mail
      * View more
    * Intermediaries of self-employed persons (Taxi drivers/ Private-hire car
      drivers) Go to next level
      * Digital Services for Intermediaries of self-employed persons (Taxi
        drivers/ Private-hire car drivers)
      * Digital Services for Intermediaries of self-employed persons (Taxi
        drivers/ Private-hire car drivers)
      * Submit Income Records for Self-Employed
      * View more
    * Employers Go to next level
      * Digital Services for Employers
      * Digital Services for Employers
      * Tips on e-Filing
      * Tax Clearance - View Tax Clearance Notices/Letters
      * Tax Clearance - File Form IR21
      * Tax Clearance - View Form IR21 Records
      * Submit Employment Income Records
      * Register for AIS
      * Search AIS Organisation
      * myTax Mail
      * Senior Employment Credit, Enabling Employment Credit and CPF Transition
        Offset – Eligibility Search and Breakdown Request
      * Jobs Growth Incentive – Breakdown Records
      * Progressive Wage Credit Scheme – Eligibility Search and Breakdown
        Request
      * View more
    * Partnerships Go to next level
      * Digital Services for Partnerships
      * Digital Services for Partnerships
      * File Form P
      * View Partnership Tax Filing Status
      * Request Extension of Time to File
      * Appeal Penalty Waiver
      * View Partnership Notices/ Letters
      * Update Partnership Contact Details
      * myTax Mail
      * Apply for EIS Cash Payout
      * View EIS Cash Payout Application Status
      * Submit EIS Enhanced Deduction/ Allowance Records
      * View EIS Notices/ Letters
      * View more
    * Companies/ Tax agents Go to next level
      * Digital Services for Companies/ Tax agents
      * Digital Services for Companies/ Tax agents
      * Check Corporate Income Tax Status
      * View Account Summary
      * View GIRO Plan
      * View Notices/ Letters - Corporate Tax
      * Access Tax Agent e-Services
      * Pay Taxes
      * Apply/ Manage GIRO Plan
      * Update Notice Preferences (Businesses)
      * View Corporate Tax Filing Status
      * Access Company Dashboard
      * File Form C-S/ Form C-S (Lite)
      * Update Corporate Profile/ Contact Details
      * View more
    * Commission-paying organisations Go to next level
      * Digital Services for Commission-paying organisations
      * Digital Services for Commission-paying organisations
      * e-Submission of Commission
      * Submit Commission Records
      * View more
    * Property Owners Go to next level
      * Digital Services for Property Owners
      * Digital Services for Property Owners
      * View Property Tax Notices
      * View/ Cancel Payment Plan
      * myTax Mail
      * Update Contact Details
      * View Property Dashboard
      * Pay Taxes
      * Apply for Payment Plan
      * Update Notice Preferences (Businesses)
      * Update Notice Preferences (Individuals)
      * Check Property Tax Balance
      * View Account Summary
      * Apply/ Withdraw for Owner-Occupier Tax Rates
      * Apply House and/or Unit Number
      * View more
    * Property Professionals Go to next level
      * Digital Services for Property Professionals
      * Digital Services for Property Professionals
      * Check Annual Value of Property
      * Update Property Ownership
      * Apply House and/or Unit Number
      * View more
    * GST Go to next level
      * Digital Services for GST
      * Digital Services for GST
      * View Account Summary
      * View/ Cancel Payment Plan
      * myTax Mail
      * GST Registered Business Search
      * Notices/ Letters
      * File GST Return/ Edit Past Return
      * Pay Taxes
      * Apply for Payment Plan
      * Update Notice Preferences (Businesses)
      * Retrieve GST Returns/ Assessments for ASK Review
      * View GST Filing Status
      * Update GST Contact Details
      * View more
    * Stamp Duty Go to next level
      * Digital Services for Stamp Duty
      * Digital Services for Stamp Duty
      * Stamping: Lease/ Tenancy
      * Stamping: Mortgage
      * Stamping: Sale and Purchase (For Sellers)
      * Stamping: Sale and Purchase (For Buyers)
      * Stamping: Shares
      * Requests: Amendment to Stamp Certificate
      * Stamping: Others - Declaration of Trust/ Trust Deed
      * Requests: Apply for Assessment/ Appeal/ Remission
      * Stamping: Additional Stamp Duty
      * Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family
      * Stamping: Others - Other Transfer (Dutiable documents)
      * Requests: Object to an Assessment
      * Stamp Duty Chatbot
      * View more
    * Withholding Tax Go to next level
      * Digital Services for Withholding Tax
      * Digital Services for Withholding Tax
      * File S45 Form
      * Retrieve S45 Form (Draft)
      * Approve S45 Form
      * Submit S45 Form
      * View/Amend S45 Form
      * View S45 GIRO Plan
      * View S45 COR Status
      * View S45 Notices/Letters
      * Update Notice Preferences (Businesses)
      * Update Notice Preferences (Individuals)
      * View more
    * Automatic Exchange of Information (CRS and FATCA) Go to next level
      * Digital Services for Automatic Exchange of Information (CRS and FATCA)
      * Digital Services for Automatic Exchange of Information (CRS and FATCA)
      * Apply for CRS Registration
      * Check CRS Registration Status
      * View/ Update FI AEOI Profile
      * View/ Update My Profile
      * View AEOI Contact Details
      * View/ Edit Trustee-Documented Trusts
      * View AEOI e-Service Transaction History
      * Submit CRS or FATCA Return
      * View Submitted Financial Account Report
      * View AEOI Notices/ Letters
      * Email Us on AEOI matters
      * Apply to deregister for AEOI
      * View more
    * Others Go to next level
      * Digital Services for Others
      * Digital Services for Others
      * IRAS Bot
      * Corppass
      * Institutions of a Public Character and Qualifying Grantmakers
      * Government Payout Schemes
      * IRAS Digital Notices
      * Singpass Foreign user Account (SFA) for Foreign Individuals
      * myTax Portal Technical FAQ
      * Download Donation Application & Submit Records
      * CVS (Previously known as BIPS) Service Giving Declaration Form
        Submission
      * Update Notice Preferences (Individuals)
      * Update Notice Preferences (Businesses)
      * Key Enhancements to myTax Portal
      * View more
   
   
   
 * Digital Collaboration Go to next level
   Close menu
    * Digital Collaboration
    * Digital Collaboration
    * For Businesses/ Employers
    * For Tax Agents Go to next level
      * For Tax Agents
      * For Tax Agents
      * #SeamlessFilingFromSoftware (#SFFS) for Tax Agents
      * External Value Network (EVN)
    * For Software Developers Go to next level
      * For Software Developers
      * For Software Developers
      * Partnership with Software Developers
      * Accounting/ Tax Software Go to next level
        * Accounting/ Tax Software
        * Accounting/ Tax Software
        * IRAS Accounting Software Register Plus (ASR+)
        * IRAS Digital Integration Incentive (DII)
      * Payroll Software Go to next level
        * Payroll Software
        * Payroll Software
        * How to support AIS submission as a vendor
        * #SeamlessFilingFromSoftware (#SFFS) for Tax Clearance (IR21)
   
   
   

LOGIN
Toggle search
Navigation menu

BEWARE OF FAKE SMSES, EMAILS AND WHATSAPP MESSAGES: CHECK BEFORE CLICKING 

Be wary of scams or phishing attempts (e.g. fake SMSes spoofed with IRAS ID) and
do not click on any links or make payments via QR codes in these messages. Learn
more from our scam advisory. Stay vigilant and protect yourself from scams.

Learn about the latest scam updates at scamalert.sg. Call the Anti-Scam
Helpline: 1800-722 6688 for scam-related advice.  

 

Close notifications


TAXES FOR OUR NATION

31 Oct 2024 Goods And Services Tax (GST) File GST return (period ending in Sep)
30 Nov 2024 Corporate Income Tax File Corporate Income Tax Return (Form C-S/
Form C-S (Lite)/ Form C)
31 Dec 2024 Corporate Income Tax File Estimated Chargeable Income (ECI) (Sep
year-end)
View all dates



QUICK LINKS

Calculators
Payments
Digital Services
Forms
e-Tax Guides
Tax Rates
e-Learning
Refunds
Exchange Rates
Tax Agents
Tax Acts
Digital Collaboration
Update Particulars
PreviousNext


TAXPAYER INSIGHTS SURVEY 2024 HAS COMMENCED.

FIND OUT MORE


STREAMLINE YOUR MULTI-AGENCY REPORTING OBLIGATIONS AS A BUSINESS OR EMPLOYER
WITH ONE-STOP PAYROLL! BROUGHT TO YOU BY IRAS, CPF BOARD, MOM AND GOVTECH.

FIND OUT MORE


INTRODUCING THE ENHANCED MYTAX PORTAL, PROVIDING A BETTER DIGITAL EXPERIENCE.

FIND OUT MORE


EASIER TAX PAYMENTS WITH DIGITAL PAYMENT MODES

FIND OUT MORE


LOG IN TO MYTAX PORTAL TO FILE YOUR COMPANY'S YA 2024 CORPORATE INCOME TAX
RETURN BY 30 NOV 2024

Find out more


SOCIAL MEDIA INFLUENCERS AND THEIR TAX OBLIGATIONS

FIND OUT MORE


FILE AND PAY YOUR GST WITHIN 1 MONTH FROM THE END OF YOUR GST ACCOUNTING PERIOD!

FIND OUT MORE
PreviousNext
2 / 7
 * 1
 * 2
 * 3
 * 4
 * 5
 * 6
 * 7


POPULAR TOPICS

Employees
 * Employees
 * Non-resident individuals
 * Self-employed/Partners
 * Companies

 * Individual Income Tax rates
 * Tax reliefs, rebates and deductions
 * Experiencing difficulties in paying your tax?
 * Central Provident Fund (CPF) Cash Top-up Relief
 * SRS contributions and tax relief
 * Tax Season 2024 - All you need to know
 * Tax Season 2024 - About your tax bill
 * IRAS Digital Notices
 * Check Outstanding Property Tax
 * 2024 Property Tax Bill
 * Singpass Foreign user Account (SFA) for Foreign Individuals

 * Payments that are Subject to Withholding Tax
 * Working out my tax residency
 * Withholding Tax
 * Non-Residents
 * Basic guide for new individual taxpayers

 * Jobs Support Scheme (JSS)
 * Jobs Growth Incentive (JGI)
 * Goods & Services Tax (GST)
 * Payments that are Subject to Withholding Tax
 * Conditions for Claiming Input Tax
 * IRAS Digital Notices
 * IRAS Digital Notices
 * Enterprise Innovation Scheme (EIS)

 * Jobs Support Scheme (JSS)
 * Jobs Growth Incentive (JGI)
 * Corporate Income Tax Filing Season 2024
 * Corporate Income Tax
 * Business Expenses
 * Basic Guide to Corporate Income Tax for Companies
 * COVID-19 Support Measures and Tax Guidance
 * IRAS Digital Notices
 * 2024 Property Tax Bill
 * Enterprise Innovation Scheme (EIS)


LATEST UPDATES

View all updates


ALTERNATIVE NET TONNAGE BASIS OF TAXATION FOR SHIPPING COMPANIES

New Content 23 Oct 2024


COUNTRY-BY-COUNTRY REPORTING (CBCR)

Updated Content 11 Oct 2024


DBS PARTNERS IRAS TO PROVIDE INDIVIDUAL AND CORPORATE TAXPAYERS IN SINGAPORE
WITH EGIRO FOR SEAMLESS TAX PAYMENT EXPERIENCE

Media Release 08 Oct 2024


CERTIFICATE OF RESIDENCE

Updated Content 07 Oct 2024


PUBLIC CONSULTATION ON PROPOSED MULTINATIONAL ENTERPRISE (MINIMUM TAX)
REGULATIONS - GLOBE SAFE HARBOURS AND TRANSITION RULES (PDF, 226.0 KB)

Public Consultation 04 Oct 2024


SUMMARY OF INCOME TAX ADVANCE RULINGS ISSUED (1 OCT 2024)

Updated Content 01 Oct 2024


INLAND REVENUE AUTHORITY OF SINGAPORE

Back to top
 * Careers
 * News & Events
 * Useful links

SUBSCRIBE TO OUR eALERTS
 * Contact Us
 * Feedback

 * IRAS Facebook
 * IRAS Instagram
 * IRAS TikTok
 * IRAS Twitter
 * IRAS LinkedIn
 * IRAS Youtube
 * Add Telegram Icon to IRAS Website
 * IRAS Whatsapp

 * Report Vulnerability
 * Privacy Statement
 * Terms of Use & Browser Compatibility
 * Sitemap

 

 

© 2024, Government of Singapore

Last updated on 07 October 2024

Chat with IRAS



IRAS Bot

Powered by GovTech


Hi, I'm IRAS Bot. Let me assist you with your tax queries. Select a tax topic
from the menu below to get started.If I am not able to address your enquiry, I
will direct you to our Live Chat agent.
Individual Income Tax(including business tax)Corporate Income TaxGoods and
Services Tax (GST)Property TaxStamp DutyWithholding Tax(Filing and Payment
only)Employer Tax Matters(e.g. AIS and Tax Clearance)