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https://www.iras.gov.sg/
Submission: On August 09 via api from SG — Scanned from DE
Submission: On August 09 via api from SG — Scanned from DE
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Search filter For All Profiles Self-employed / Partners Employees Non-resident individuals Companies For All Profiles * For All Profiles * Self-employed / Partners * Employees * Non-resident individuals * Companies Search * Who We Are Go to next level * Who We Are * Our Organisation Go to next level * 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 * What We Do Go to next level * What We Do * Taxes in Singapore Go to next level * Taxes in Singapore * The Singapore Tax System * Taxes and Nation Building * Encouraging Tax Compliance * IRAS Virtual Gallery * Public Engagement Go to next level * Public Engagement * Public Feedback * Partnership with Tax Agents * Digital Collaboration Go to next level * Digital Collaboration * Partnership with Software Developers * IRAS Accounting Software Register * IRAS Accounting Software 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Paying Corporate Income Taxes * Experiencing Difficulties in Paying Your Tax? * Late payment or non-payment of Corporate Income Tax * Claiming Refunds * Corporate Income Tax Compliance Go to next level * 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 * 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 * Companies Applying for 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and Notices * View Statement of Account or View Bills and Notices * Payments * Object to Annual Value * Refunds * Property Tax Reliefs * Your situation * Property Buyers Go to next level * 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 * Real Estate/Housing Agents * Appraisers/Valuer * Developer * Architects * Lawyer/Legal Professional * Other Services Go to next level * 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 * 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) * Basics of GST Go to next level * Basics of GST * Goods and Services 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* When to Report Supplies in GST Returns * Foreign Currency Transactions * Claiming GST (Input Tax) Go to next level * 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 on Imported Services * GST on Imports of Low-Value Goods * Filing GST Go to next level * 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 * Transmitting GST Return and Listings directly to IRAS using Accounting Software * GST Payments/Refunds Go to next level * GST Payments/Refunds * How to Pay * Experiencing Difficulties in Paying Your Tax? * Late payment or non-payment of GST * Refunds * Check Account Summary / Payments * Revising Estimated Assessment * Consumers Go to next level * 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 * 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 * General GST Schemes Go to next level * 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 * 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 * 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 * Notifying IRAS of Changes * Changing GST Accounting Periods * Advance Ruling System for GST * Stamp Duty Go to next level * Stamp Duty * For Property Go to next level * 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') * 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 * 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 Agreements Concluded by Singapore Go to next level * 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) * 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) * 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 * 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 * Basics of Withholding Tax Go to next level * 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 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 * 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.) * Non-Resident Professional * 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.) * 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 * Exemptions 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) * Tax Obligations for SRS Withdrawal * Calculating Withholding Tax * Withholding Tax Filing Go to next level * 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 * How to Pay * Late payment or non-payment of Withholding Tax (WHT) * Confirmation of Payment (CP) * Tax Refund * Withholding Tax Reporting Compliance Go to next level * Withholding Tax Reporting Compliance * Voluntary Disclosure of Errors for Reduced Penalties * Tax Evasion or Fraud * Other Taxes Go to next level * Other Taxes * Trusts * Gambling Duties Go to next level * 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 * 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 / IPCs & Taxes * Tax Deduction Scheme for Grantmakers * Donations & Tax Deductions * Clubs & Associations Go to next level * Clubs & Associations * Basic Information on Bodies of Persons * Working Out Clubs and Associations Income Tax * Filing Clubs and Associations Income Tax * Paying Taxes or Claiming Refunds * Tax Obligation for Clubs & Associations Pending Liquidation or De-Registration * Estate Duty Go to next level * 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 * Basics of Income Tax of Estate/ Trust Go to next level * Basics of Income Tax of Estate/ Trust * Estate/Trust Income - What to Declare * Difference Between Estate Duty & Income Tax of An Estate * Keeping Proper Records & Accounts * Guide for Administrators or Trustees Go to next level * Guide for Administrators or Trustees * Estate Under Administration or Held in Trust * Notifying Beneficiaries to Declare Share of Income * Distributing Income to Non-Resident Beneficiaries * Working Out Estate/ Trust Income Tax by Trustee and Beneficiary Go to next level * Working Out Estate/ Trust Income Tax by Trustee and Beneficiary * Calculating Estate Income Tax * Calculating Trust Income Tax * Filing Estate/ Trust Income Tax (Form T) Go to next level * Filing Estate/ Trust Income Tax (Form T) * Form T * Late filing or non-filing of Income Tax Returns (Form T) * Paying Estate/ Trust Income Tax Go to next level * Paying Estate/ Trust Income Tax * Object to Income Tax Bill * How to Pay * Late Payment or Non-Payment of Trust Income Tax * Refunds * Schemes Go to next level * Schemes * Government Schemes Go to next level * Government Schemes * Small Business Recovery Grant (SBRG) * Progressive Wage Credit Scheme (PWCS) Go to next level * Progressive Wage Credit Scheme (PWCS) * PWCS Glossary * Wage Credit Scheme (WCS) Go to next level * Wage Credit Scheme (WCS) * WCS Glossary * Report Abuse of Wage Credit Scheme * Jobs Support Scheme (JSS) Go to next level * Jobs Support Scheme (JSS) * Specific Industries in Tiers and SSIC Codes * Self-review for Eligibility of JSS, JGI and SBRG * Jobs Growth Incentive (JGI) * SkillsFuture Enterprise Credit * Senior Employment Credit (SEC), CPF Transition Offset (CTO) and Enabling Employment Credit (EEC) * Government Cash Payout (2021 Rental Support Scheme) * MediShield Life (MSHL) * Corporate Income Tax Go to next level * Corporate Income Tax * Business and IPC Partnership Scheme * Double Tax Deduction for Internationalisation Scheme * Productivity and Innovation Credit (PIC) Scheme * GST Go to next level * GST * General GST Schemes Go to next level * 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 * 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 * Angel Investors Tax Deduction Scheme (AITD) * Area Representative Scheme * Not Ordinarily Resident (NOR) Scheme * SRS contributions and tax relief * Tax on SRS withdrawals * Withholding Tax on SRS * Final Deadline to Claim Payouts for Expired Cheques Issued Under 2020 Government Cash Grant and 2021 Rental Support Scheme * Digital Services Go to next level * Digital Services * Employees Go to next level * Digital Services for Employees * IRAS Bot * View Individual Tax Notices * View Account Summary * View Filing Status * Check Employment Income Status * View/ Cancel Payment Plan * File Income Tax Return * myTax Mail * Update Contact Details * View Late Filing Fee/ Summons * Pay Taxes * Apply for Payment Plan * Update Notice Preferences (Individuals) * View more * Self-Employed Go to next level * Digital Services for Self-Employed * View Individual Tax Notices * View PIC Scheme Notices * View Account Summary * View Filing Status * Check Employment Income Status * View/ Cancel Payment Plan * File Income Tax Return * myTax Mail * Update Contact Details * View Late Filing Fee/ Summons * Pay Taxes * Apply for Payment Plan * 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) * Submit Income Records for Self-Employed * View more * Employers Go to next level * 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 * Jobs Support Scheme – Eligibility Search * Jobs Support Scheme – Breakdown Request * Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset – Eligibility Search and Breakdown Request * Small Business Recovery Grant – Eligibility Search * Jobs Growth Incentive – Breakdown Records * View more * Partnerships Go to next level * Digital Services for Partnerships * File Partnership Income Tax Return Form P * Request Extension of Time to File * Apply for PIC Cash Payout * View PIC Cash Payout Application Status * View PIC Scheme Notices * View Partnership Tax Filing Status * View Partnership Tax Notices * Update Partnership Contact Details * Request Penalty Waiver/ Extension of Time to File * View more * Companies/ Tax Agents Go to next level * Digital Services for Companies/ Tax Agents * View Notices/ Letters - PIC Scheme * View Account Summary * View/ Cancel Payment Plan * View Notices/ Letters - Corporate Tax * Access Tax Agent e-Services * Pay Taxes * Apply for Payment 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 * e-Submission of Commission * Submit Commission Records * View more * Property Owners Go to next level * 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 * View more * Property Professionals Go to next level * Digital Services for Property Professionals * Check Annual Value of Property * Update Property Ownership * View more * GST Go to next level * 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 * 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 * 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) * 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 * Corppass * Institutions of a Public Character and Grantmakers * Government Payout Schemes * IRAS Digital Notices * Singpass Foreign user Account (SFA) for Foreign Individuals * myTax Portal Technical FAQ * View Corporate Tax Notices (for Companies) * View Partnership Tax Notices (for Partnerships) * View Individual Tax Notices (for Sole-Proprietors) * View Individual Tax Notices * Download Donation Application & Submit Records * BIPS Service Giving Declaration Form Submission * Update Notice Preferences (Individuals) * Update Notice Preferences (Businesses) * View more Login * Login to myTax Portal * Login to e-Stamping 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. Close notifications TAXES FOR OUR NATION 30 Sep 2022 Corporate Income Tax File Estimated Chargeable Income (ECI) (Jun year-end) 31 Oct 2022 Goods And Services Tax (GST) File GST return (period ending in Sep) 30 Nov 2022 Corporate Income Tax File Corporate Income Tax Return (Form C-S/ Form C-S (Lite)/ Form C) 31 Dec 2022 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 PreviousNext USE ACCOUNTING SOFTWARE THAT CAN GENERATE TAX COMPUTATION AND FILE FORM C-S DIRECTLY TO IRAS WITHOUT LOGGING IN TO MYTAX PORTAL. Find out more 250% TAX DEDUCTION FOR QUALIFYING DONATIONS FIND OUT MORE THANK YOU FOR YOUR PARTNERSHIP THIS #TAXSEASON2022! LOOK OUT FOR YOUR TAX BILL COMING YOUR WAY FROM END APR. Find out more WANT TO FILE AN AMENDMENT TO YOUR TAX BILL? USE THE “OBJECT TO ASSESSMENT” DIGITAL SERVICE IN MYTAX PORTAL Get started FACING DIFFICULTIES PAYING YOUR TAX? SIGN UP FOR GIRO TO ENJOY UP TO 12 INTEREST-FREE MONTHLY INSTALMENTS OR APPLY FOR A LONGER GIRO PAYMENT PLAN. Find out more GETTING READY FOR THE GST RATE CHANGE: WHAT YOU NEED TO KNOW Find out more YOU CAN PAY YOUR TAXES JUST BY SCANNING THE PAYNOW QR CODE. LOGIN TO MYTAX PORTAL TO GET STARTED NOW! Step-by-Step Guide FROM 3 JAN 2022, GST AND CORPORATE INCOME TAX TO BE REFUNDED ELECTRONICALLY ONLY! Find out more USE THE GST REGISTRATION CALCULATOR TO DETERMINE IF YOU ARE LIABLE TO REGISTER FOR GST Get Started OVER 3 MILLION TAXPAYERS HAVE SIGNED UP FOR DIGITAL NOTICES. UPDATE YOUR NOTIFICATION PREFERENCES TO RECEIVE SMS AND/OR EMAIL NOTIFICATIONS WHEN YOUR DIGITAL NOTICES ARE READY ON MYTAX PORTAL! Find out more BEWARE OF FAKE SMSES, EMAILS AND WHATSAPP MESSAGES. PROTECT YOURSELF FROM PHISHING LINKS FIND OUT MORE SIMPLIFY YOUR AUTO-INCLUSION SCHEME (AIS) SUBMISSION WITH PAYROLL SOFTWARE AIS-API OR CPF DATA LINK-UP SERVICE TO REDUCE DATA ENTRY EFFORTS Find out more DEADLINE FOR EXPIRED CHEQUES Find out more PreviousNext 2 / 13 * 1 * 2 * 3 * 4 * 5 * 6 * 7 * 8 * 9 * 10 * 11 * 12 * 13 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 2022 - All you need to know * Tax Season 2022 - About your tax bill * IRAS Digital Notices * Check Outstanding Property Tax * 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 * Jobs Support Scheme (JSS) * Jobs Growth Incentive (JGI) * Corporate Income Tax Filing Season 2022 * Corporate Income Tax * Business Expenses * Basic Guide to Corporate Income Tax for Companies * COVID-19 Support Measures and Tax Guidance * IRAS Digital Notices * 2022 Property Tax Bill LATEST UPDATES View all updates 2023 GST RATE CHANGE: A GUIDE FOR GST-REGISTERED BUSINESSES e-Tax Guide 05 Aug 2022 FREQUENTLY ASKED QUESTIONS FOR BUSINESSES – GST RATE CHANGE 2023 e-Tax Guide 05 Aug 2022 CHECKLIST FOR GST RATE CHANGE PREPARATION e-Tax Guide 05 Aug 2022 STAMP DUTY CHATBOT New Content 04 Aug 2022 GST: GUIDELINES ON DETERMINING THE BELONGING STATUS OF SUPPLIER AND CUSTOMER (THIRD EDITION) e-Tax Guide 03 Aug 2022 GST: DIGITAL PAYMENT TOKENS e-Tax Guide 03 Aug 2022 Ask Jamie @ IRAS Feedback Ask a question about Individual Income Tax Send Powered by flexAnswer™ Terms of Use Print INLAND REVENUE AUTHORITY OF SINGAPORE Back to top * Careers * News & Events * Useful links SUBSCRIBE TO OUR eALERTS * Contact Us * Feedback * IRAS Facebook * IRAS Twitter * IRAS LinkedIn * IRAS Instagram * IRAS Youtube * Add Telegram Icon to IRAS Website * Report Vulnerability * Privacy Policy * Terms of Use & Browser Compatibility * Sitemap © 2022, Government of Singapore Last updated on 04 August 2022