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Taxation - Singapore

Question

Filing of individual income tax

Answer
You will be regarded as a tax resident if you stay or work in Singapore for at least 183 days in a calendar year or continuously for three consecutive years, or work in Singapore for a period straddling two calendar years and your total period of stay is at least 183 days.

Q: What is Auto-Inclusion Scheme (AIS) for employment income?
A: If your employer is participating in the AIS, you need not file the income received from this employer, Your employer will e-submit your income information to IRAS by 1 Mar of each year and it will be automatically included in your income tax assessment.
You will still have to file a tax return if you received a notification to file and declare your other sources of income (e.g. rental income. Etc).

Q:
When is the filing due dates for individual income tax?
A:
You can e-File your completed tax from 1 Mar to 18 Apr every year.
If you paper file of your tax return, you have to submit your completed tax form by 15 Apr of each year.

Q:
Obligation to file income tax.
A:
You must file an income tax Return if you receive a letter, form or SMS from IRAS informing you to do so. It does not matter how much you earned in the previous year or whether your employer is participating in the AIS for Employment income.
If you receive a letter or SMS informing you that you have been selected for No-Filing Service (NFS), you are not required to file a tax return.
Your Notice of Assessment (NOA) or tax bill (digital or paper format) will be sent to you from Apr 2020 onwards. Your NOA is computed based on your auto-included income and previous year’s relief claims, which may be adjusted if you do not meet the eligibility criteria.

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