Singapore Personal Income Tax – Common Filling Errors

In Singapore, an individual must file his/her personal income tax return on 15th (paper-filing) or 18th April (e-filing) each year.

You should note that all gains and profits derived by an employee in respect of his employment are taxable unless they are specifically exempted under the Income Tax Act or exempted by virtue of an administrative concession granted by the Inland Revenue Authority of Singapore (“IRAS”).

Whether you are an individual income taxpayer or an employer, you may wish to take note of some common filing errors highlighted below:

Non-filing of personal income tax return

An individual should file his/her income tax return unless he receives a No-Filing Service (“NFS”) notification from the IRAS. This is regardless of if he/she derived any income in the preceding year or if his/her employer is on the Auto Inclusion Scheme (“AIS”) for Employment Income.

If he/she does not file his income tax return by the due date, the IRAS will take enforcement actions. In addition, the IRAS may issue a Notice of Estimated Assessment based on information provided in the past years of assessment.

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Relief claims

A Singapore tax resident is entitled to personal income tax reliefs subject to meeting qualifying conditions. As such, before e-filing his/her income tax return, he/she should ensure that he/she meets the qualifying conditions for the tax reliefs which would have been automatically pre-filled in his/her tax return (based on prior years’ information).

If an individual wishes to claim new reliefs, he/she should input the relevant claim in his/her tax return. For example, with the arrival of a new child, an individual may include a claim in his/her tax return for qualifying child relief or handicapped child relief accordingly.

Declaration of income and employment benefits

(a) Salary

An employee is taxable on income derived from the exercise of an employment with his/her Singapore employer. In a situation where his/her salary is borne partly by the Singapore employer and the overseas parent company, the portion borne by the overseas parent company should be declared in the employee’s Form IR8A. This is regardless of whether the employee’s salary is credited to a Singapore bank account or an overseas bank account.

(b) Car benefits

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