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The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore's sustainable economic growth by fostering a competitive tax environment and administeringGovernment schemes.
IRAS | MYTAX PORTALMYTAX PORTALCONTACTINLAND REVENUE AUTHORITY OF SINGAPOREGSTPROPERTYGIRO APPLICATION FORM From May 2021, most IRAS notices will be digitised, with paper notices minimised.Access your tax notices instantly, anytime and anywhere, on myTax Portal, a safe and secured platform. For individuals Ensure that your contact details with us are up-to-date to receive timely notifications. Subscribe to receive SMS notifications when your tax bill is ready for viewing on myTax Portal, if you IRAS | EXPERIENCING DIFFICULTIES IN PAYING YOUR TAX? Visit COVID-19 Support Measures and Tax Guidance for more information. If you are facing difficulties in paying your tax, we encourage you to reach out to us early to work out a suitable payment arrangement. Otherwise, a 5% late payment penalty will be imposed on the overdue tax. It is important that you do not ignore the tax bill or a demand IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework - Reporting YA 2021 rental income by individuals who are owners of non-residential properties. Under the Rental Relief Framework, owners (i.e. landlords) of qualifying non-residential properties would have received a cash grant.The cash grant is not taxable.. Landlords are required to provide rental waivers to eligible tenants through any of these methods: IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework. As announced in the Fortitude Budget, qualifying property owners receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible Small and Medium Enterprises (“SMEs”) and specified Non-Profit Organisations tenant-occupiers of the prescribed properties under the Rental Relief Framework. IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | TAXPAYER SURVEY Taxpayer Survey 2021. The Taxpayer Survey is conducted once every two years to get an in-depth understanding of taxpayers' satisfaction with IRAS’ services and obtain feedback on IRAS' policies, regulations and services. IRAS has commissioned an independent research company, Blackbox Research Pte Ltd, to conduct the Taxpayer Survey 2021. IRAS | CORPORATE TAX RATES 2016. 50%. $20,000. 2013 to 2015. 30%. $30,000. The rebate will not apply to income derived by a non-resident company that is subject to final withholding tax. Companies need not factor in the Corporate Income Tax Rebate when filing the Estimated Chargeable Income and the Income Tax Return (Form C-S/ C) as IRAS will compute it and allow the IRAS | TAX CLEARANCE FOR FOREIGN & SPR EMPLOYEES (IR21) Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for ETAXGUIDE TAX FRAMEWORK FOR CORPORATE AMALGAMATIONS FINAL 7d[ )udphzrun iru &rusrudwh $pdojdpdwlrqv ,5$6 h 7d[ *xlgh 7d[ )udphzrun iru &rusrudwh $pdojdpdwlrqv 7klug (glwlrq INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS)MYTAX PORTALWHAT IS TAXABLE, WHAT IS NOTDEDUCTIONS FOR INDIVIDUALS (RELIEFS, EXPENSES,DONATIONS)
The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore's sustainable economic growth by fostering a competitive tax environment and administeringGovernment schemes.
IRAS | MYTAX PORTALMYTAX PORTALCONTACTINLAND REVENUE AUTHORITY OF SINGAPOREGSTPROPERTYGIRO APPLICATION FORM From May 2021, most IRAS notices will be digitised, with paper notices minimised.Access your tax notices instantly, anytime and anywhere, on myTax Portal, a safe and secured platform. For individuals Ensure that your contact details with us are up-to-date to receive timely notifications. Subscribe to receive SMS notifications when your tax bill is ready for viewing on myTax Portal, if you IRAS | EXPERIENCING DIFFICULTIES IN PAYING YOUR TAX? Visit COVID-19 Support Measures and Tax Guidance for more information. If you are facing difficulties in paying your tax, we encourage you to reach out to us early to work out a suitable payment arrangement. Otherwise, a 5% late payment penalty will be imposed on the overdue tax. It is important that you do not ignore the tax bill or a demand IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework - Reporting YA 2021 rental income by individuals who are owners of non-residential properties. Under the Rental Relief Framework, owners (i.e. landlords) of qualifying non-residential properties would have received a cash grant.The cash grant is not taxable.. Landlords are required to provide rental waivers to eligible tenants through any of these methods: IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework. As announced in the Fortitude Budget, qualifying property owners receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible Small and Medium Enterprises (“SMEs”) and specified Non-Profit Organisations tenant-occupiers of the prescribed properties under the Rental Relief Framework. IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | TAXPAYER SURVEY Taxpayer Survey 2021. The Taxpayer Survey is conducted once every two years to get an in-depth understanding of taxpayers' satisfaction with IRAS’ services and obtain feedback on IRAS' policies, regulations and services. IRAS has commissioned an independent research company, Blackbox Research Pte Ltd, to conduct the Taxpayer Survey 2021. IRAS | CORPORATE TAX RATES 2016. 50%. $20,000. 2013 to 2015. 30%. $30,000. The rebate will not apply to income derived by a non-resident company that is subject to final withholding tax. Companies need not factor in the Corporate Income Tax Rebate when filing the Estimated Chargeable Income and the Income Tax Return (Form C-S/ C) as IRAS will compute it and allow the IRAS | TAX CLEARANCE FOR FOREIGN & SPR EMPLOYEES (IR21) Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for ETAXGUIDE TAX FRAMEWORK FOR CORPORATE AMALGAMATIONS FINAL 7d[ )udphzrun iru &rusrudwh $pdojdpdwlrqv ,5$6 h 7d[ *xlgh 7d[ )udphzrun iru &rusrudwh $pdojdpdwlrqv 7klug (glwlrqIRAS | CALL US
Call Us. Helpline Operating Hours Mondays to Fridays: 8 am to 5 pm (Avoid peak hours from 11.30am to 2pm) Saturdays, Sundays, and Public Holidays: Closed Eve of Christmas, New Year and Chinese New Year: 8am to 1pm In line with our efforts to continuously improve our helpline services, conversations over the helpline may be recorded for our quality monitoring and coaching purposes. IRAS | WITHHOLDING TAX When to File and Pay Withholding Tax to IRAS. How to e-File. Claiming Relief/Exemption under the Avoidance of Double Taxation Agreement. How to Pay Tax. Confirmation of Payment (CP) Late Payment or Non-Payment of Taxes. Tax Refund. More. IRAS | TAXBYTES@IRAS Corporate Income Tax Filing Season 2021 . The Year of Assessment (YA) 2021 Form C-S/ C filing services are now available. Log in to mytax.iras.gov.sg using Singpass to file your company’s Corporate Income Tax Return.. The deadline for filing your company’s Corporate Income Tax Return (Form C-S/ C) for YA 2021 is 30 Nov 2021.IRAS | STAMP DUTY
Members of the public and agents (lawyers, property agents, managing agents) can use the e-Stamping service to pay stamp duty on their documents such as Sale & Purchase Agreements, Tenancy Agreements, Share Transfer and Mortgages. IRAS | INTERACTIVE PROPERTY TAX CALCULATORS Interactive Property Tax Calculators. Use our property tax calculator to work out how much property tax you have to pay. You can calculate your property tax from five preceding years up to the following year. Rebates applicable each year for the various types of properties are built-into the calculator. Jump To. IRAS | QUALIFYING CHILD RELIEF (QCR) / HANDICAPPED CHILD Qualifying Child Relief (QCR) Handicapped Child Relief (HCR) From YA 2015. $4,000 per child. $7,500 per child New! QCR/HCR + WMCR is capped at $50,000 per child #. #QCR / HCR, regardless of whether it is claimed by the father or mother, will be allowed first. WMCR will be limited to the remaining balance. IRAS | CONDITIONS FOR CLAIMING INPUT TAX When purchasing from GST-registered suppliers or importing goods into Singapore, you may have incurred GST (input tax). You can claim the input tax incurred when you satisfy all of the conditions for making such a claim. You should only claim input tax in the accounting period corresponding to the date of the invoice or import permit. IRAS | SELLER'S STAMP DUTY (SSD) FOR RESIDENTIAL PROPERTY Seller's Stamp Duty (SSD) for Residential Property. SSD is payable on all residential properties and residential lands that are acquired on or after 20 Feb 2010 and disposed of within the holding period. A. The Type of Property Sold or Disposed of. IRAS | CORRECTING ERRORS MADE IN GST RETURN (FILING GST F7) If you assess that you have over-accounted for GST and wish to make a claim for the quarterly accounting periods from 1 Jul 2019 to 30 Sep 2019, you should write in to clarify the GST treatment if you are uncertain of your assessment.IRAS E-TAX GUIDE
GST Guide on Insurance: Cash Payments and Input Tax on Motor Car Expenses 4 (c) The insurance policy is subject to a standard-rate of GST The premiums of the insurance policy must be subject to astandard-
INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS)MYTAX PORTALWHAT IS TAXABLE, WHAT IS NOTDEDUCTIONS FOR INDIVIDUALS (RELIEFS, EXPENSES,DONATIONS)
The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore's sustainable economic growth by fostering a competitive tax environment and administeringGovernment schemes.
IRAS | MYTAX PORTALMYTAX PORTALCONTACTINLAND REVENUE AUTHORITY OF SINGAPOREGSTPROPERTYGIRO APPLICATION FORM From May 2021, most IRAS notices will be digitised, with paper notices minimised.Access your tax notices instantly, anytime and anywhere, on myTax Portal, a safe and secured platform. For individuals Ensure that your contact details with us are up-to-date to receive timely notifications. Subscribe to receive SMS notifications when your tax bill is ready for viewing on myTax Portal, if youIRAS | GST
Taxpayers including authorised company staff and tax agents of businesses can log into myTax Portal > myTax Mail using their SingPass or IRAS PIN to enquire about their tax matters. Your entity's tax reference or GST registration number (e.g. 200312345A or M90312345A)Your Singpass.
IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework - Reporting YA 2021 rental income by individuals who are owners of non-residential properties. Under the Rental Relief Framework, owners (i.e. landlords) of qualifying non-residential properties would have received a cash grant.The cash grant is not taxable.. Landlords are required to provide rental waivers to eligible tenants through any of these methods: IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework. As announced in the Fortitude Budget, qualifying property owners receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible Small and Medium Enterprises (“SMEs”) and specified Non-Profit Organisations tenant-occupiers of the prescribed properties under the Rental Relief Framework. IRAS | JOBS SUPPORT SCHEME (JSS) Introduced in the Unity Budget in February 2020, the Jobs Support Scheme (JSS) provides wage support for employers to retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. All active employers, except for Government organisations (local and foreign) and representativeoffices, are
IRAS | INTERACTIVE PROPERTY TAX CALCULATORS Interactive Property Tax Calculators. Use our property tax calculator to work out how much property tax you have to pay. You can calculate your property tax from five preceding years up to the following year. Rebates applicable each year for the various types of properties are built-into the calculator. Jump To. IRAS | TAXPAYER SURVEY Taxpayer Survey 2021. The Taxpayer Survey is conducted once every two years to get an in-depth understanding of taxpayers' satisfaction with IRAS’ services and obtain feedback on IRAS' policies, regulations and services. IRAS has commissioned an independent research company, Blackbox Research Pte Ltd, to conduct the Taxpayer Survey 2021. IRAS | INVOICING CUSTOMERS A tax invoice must be issued when your customer is GST registered. Your customer needs to keep this tax invoice as a supporting document to claim input tax on his standard-rated purchases. In general, a tax invoice should be issued within 30 days from the time of supply . A tax invoice need not be issued for zero-rated supplies , exempt IRAS | HOW DO I RETRIEVE MY STAMP DUTY CERTIFICATE Payment reference number and Payment mode. 2. Records > Search Stamping Records (only for Login Users) Allow Login Users to retrieve their stamp certificate after successful payment. 3. Inbox (only for Login Users) Login Users will receive a notification in their Welcome Page, which is a link to their inbox to retrieve their stampcertificate. 4.
INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS)MYTAX PORTALWHAT IS TAXABLE, WHAT IS NOTDEDUCTIONS FOR INDIVIDUALS (RELIEFS, EXPENSES,DONATIONS)
The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore's sustainable economic growth by fostering a competitive tax environment and administeringGovernment schemes.
IRAS | MYTAX PORTALMYTAX PORTALCONTACTINLAND REVENUE AUTHORITY OF SINGAPOREGSTPROPERTYGIRO APPLICATION FORM From May 2021, most IRAS notices will be digitised, with paper notices minimised.Access your tax notices instantly, anytime and anywhere, on myTax Portal, a safe and secured platform. For individuals Ensure that your contact details with us are up-to-date to receive timely notifications. Subscribe to receive SMS notifications when your tax bill is ready for viewing on myTax Portal, if youIRAS | GST
Taxpayers including authorised company staff and tax agents of businesses can log into myTax Portal > myTax Mail using their SingPass or IRAS PIN to enquire about their tax matters. Your entity's tax reference or GST registration number (e.g. 200312345A or M90312345A)Your Singpass.
IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework - Reporting YA 2021 rental income by individuals who are owners of non-residential properties. Under the Rental Relief Framework, owners (i.e. landlords) of qualifying non-residential properties would have received a cash grant.The cash grant is not taxable.. Landlords are required to provide rental waivers to eligible tenants through any of these methods: IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework. As announced in the Fortitude Budget, qualifying property owners receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible Small and Medium Enterprises (“SMEs”) and specified Non-Profit Organisations tenant-occupiers of the prescribed properties under the Rental Relief Framework. IRAS | JOBS SUPPORT SCHEME (JSS) Introduced in the Unity Budget in February 2020, the Jobs Support Scheme (JSS) provides wage support for employers to retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. All active employers, except for Government organisations (local and foreign) and representativeoffices, are
IRAS | INTERACTIVE PROPERTY TAX CALCULATORS Interactive Property Tax Calculators. Use our property tax calculator to work out how much property tax you have to pay. You can calculate your property tax from five preceding years up to the following year. Rebates applicable each year for the various types of properties are built-into the calculator. Jump To. IRAS | TAXPAYER SURVEY Taxpayer Survey 2021. The Taxpayer Survey is conducted once every two years to get an in-depth understanding of taxpayers' satisfaction with IRAS’ services and obtain feedback on IRAS' policies, regulations and services. IRAS has commissioned an independent research company, Blackbox Research Pte Ltd, to conduct the Taxpayer Survey 2021. IRAS | INVOICING CUSTOMERS A tax invoice must be issued when your customer is GST registered. Your customer needs to keep this tax invoice as a supporting document to claim input tax on his standard-rated purchases. In general, a tax invoice should be issued within 30 days from the time of supply . A tax invoice need not be issued for zero-rated supplies , exempt IRAS | HOW DO I RETRIEVE MY STAMP DUTY CERTIFICATE Payment reference number and Payment mode. 2. Records > Search Stamping Records (only for Login Users) Allow Login Users to retrieve their stamp certificate after successful payment. 3. Inbox (only for Login Users) Login Users will receive a notification in their Welcome Page, which is a link to their inbox to retrieve their stampcertificate. 4.
IRAS | GETTING A COPY OF YOUR TAX BILL (NOTICE OF Most taxpayers should receive the tax bill (Notice of Assessment) for the Year of Assessment (YA) 2021 from end Apr 2021 onwards. As IRAS sends tax bills (digital or paper format) in batches, some taxpayers may receive the tax bill earlier than others. If you have updated your mobile number with IRAS, you will receive an SMS alert once your tax bill is finalised and ready for viewing online. IRAS | TAXBYTES@IRAS Corporate Income Tax Filing Season 2021 . The Year of Assessment (YA) 2021 Form C-S/ C filing services are now available. Log in to mytax.iras.gov.sg using Singpass to file your company’s Corporate Income Tax Return.. The deadline for filing your company’s Corporate Income Tax Return (Form C-S/ C) for YA 2021 is 30 Nov 2021. IRAS | APPLYING FOR GIRO To terminate your GIRO arrangement, you may do so at your bank using internet banking or contact your bank directly. If you are using Master GIRO to make payment for more than one of your own taxes (e.g. Income Tax, Property Tax or GST), please call IRAS on 1800 356 8300 or email us to terminate your GIRO arrangement.. Please settle any overdue tax in full, before you terminate the GIRO IRAS | STAMP DUTY FOR PROPERTY Learning the Basics. Stamp Duty Basics for Property. Stamp Duty for Variable Capital Companies. Who Should Pay Stamp Duty. e-Stamping and Where to e-Stamp Documents. Verifying the Authenticity of Stamp Certificate. Fixed and Nominal Duties. More. IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | PASSING ON OF PROPERTY TAX REBATE BENEFIT OR The revised property tax payable on the property for the period 1 January 2020 to 31 December 2020 is $4,200 (after a 30% property tax rebate) with tax savings of $1,800. The tax savings of $1,800 is passed on to Company B in the form of a monetary payment. Continuing from Example 1, in addition to the PT rebate benefit of $1,800,Company A
IRAS | HOW DO I RETRIEVE MY STAMP DUTY CERTIFICATE Payment reference number and Payment mode. 2. Records > Search Stamping Records (only for Login Users) Allow Login Users to retrieve their stamp certificate after successful payment. 3. Inbox (only for Login Users) Login Users will receive a notification in their Welcome Page, which is a link to their inbox to retrieve their stampcertificate. 4.
IRAS | SUPPLIES EXEMPT FROM GST Annual value in the Valuation List = $36,000. Value of exempt supply (per month) = 1/12 x $36,000 = $3,000. Value of supply of furniture and fittings (per month) = $4,500 - $3,000 = $1,500. You will have to charge GST on $1,500 which is the rental value of your furniture and fittings for GST purposes. IRAS | MYTAX PORTAL SEARCH GST REGISTERED BUSINESS This application is a service of the Singapore Government. myTax Portal is a secured, personalised portal for you to view and manage your tax transactions with IRAS, at your convenience. USER GUIDE - IRAS.GOV.SG Submit Income Records for Self-Employed at myTax Portal (Digital Service) 6 1. Access 2. Upload 3. Submit • Log in with Singpass ID and Password, or scan INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS)MYTAX PORTALWHAT IS TAXABLE, WHAT IS NOTDEDUCTIONS FOR INDIVIDUALS (RELIEFS, EXPENSES,DONATIONS)
The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore's sustainable economic growth by fostering a competitive tax environment and administeringGovernment schemes.
IRAS | MYTAX PORTALMYTAX PORTALCONTACTINLAND REVENUE AUTHORITY OF SINGAPOREGSTPROPERTYGIRO APPLICATION FORM From May 2021, most IRAS notices will be digitised, with paper notices minimised.Access your tax notices instantly, anytime and anywhere, on myTax Portal, a safe and secured platform. For individuals Ensure that your contact details with us are up-to-date to receive timely notifications. Subscribe to receive SMS notifications when your tax bill is ready for viewing on myTax Portal, if you IRAS | EXPERIENCING DIFFICULTIES IN PAYING YOUR TAX? Visit COVID-19 Support Measures and Tax Guidance for more information. If you are facing difficulties in paying your tax, we encourage you to reach out to us early to work out a suitable payment arrangement. Otherwise, a 5% late payment penalty will be imposed on the overdue tax. It is important that you do not ignore the tax bill or a demand IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework. As announced in the Fortitude Budget, qualifying property owners receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible Small and Medium Enterprises (“SMEs”) and specified Non-Profit Organisations tenant-occupiers of the prescribed properties under the Rental Relief Framework. IRAS | JOBS SUPPORT SCHEME (JSS) Introduced in the Unity Budget in February 2020, the Jobs Support Scheme (JSS) provides wage support for employers to retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. All active employers, except for Government organisations (local and foreign) and representativeoffices, are
IRAS | TAXPAYER SURVEY Taxpayer Survey 2021. The Taxpayer Survey is conducted once every two years to get an in-depth understanding of taxpayers' satisfaction with IRAS’ services and obtain feedback on IRAS' policies, regulations and services. IRAS has commissioned an independent research company, Blackbox Research Pte Ltd, to conduct the Taxpayer Survey 2021. IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | CORPORATE TAX RATES 2016. 50%. $20,000. 2013 to 2015. 30%. $30,000. The rebate will not apply to income derived by a non-resident company that is subject to final withholding tax. Companies need not factor in the Corporate Income Tax Rebate when filing the Estimated Chargeable Income and the Income Tax Return (Form C-S/ C) as IRAS will compute it and allow the IRAS | TAX CLEARANCE FOR FOREIGN & SPR EMPLOYEES (IR21) Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for IRAS | INTERACTIVE PROPERTY TAX CALCULATORS Interactive Property Tax Calculators. Use our property tax calculator to work out how much property tax you have to pay. You can calculate your property tax from five preceding years up to the following year. Rebates applicable each year for the various types of properties are built-into the calculator. Jump To. INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS)MYTAX PORTALWHAT IS TAXABLE, WHAT IS NOTDEDUCTIONS FOR INDIVIDUALS (RELIEFS, EXPENSES,DONATIONS)
The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore's sustainable economic growth by fostering a competitive tax environment and administeringGovernment schemes.
IRAS | MYTAX PORTALMYTAX PORTALCONTACTINLAND REVENUE AUTHORITY OF SINGAPOREGSTPROPERTYGIRO APPLICATION FORM From May 2021, most IRAS notices will be digitised, with paper notices minimised.Access your tax notices instantly, anytime and anywhere, on myTax Portal, a safe and secured platform. For individuals Ensure that your contact details with us are up-to-date to receive timely notifications. Subscribe to receive SMS notifications when your tax bill is ready for viewing on myTax Portal, if you IRAS | EXPERIENCING DIFFICULTIES IN PAYING YOUR TAX? Visit COVID-19 Support Measures and Tax Guidance for more information. If you are facing difficulties in paying your tax, we encourage you to reach out to us early to work out a suitable payment arrangement. Otherwise, a 5% late payment penalty will be imposed on the overdue tax. It is important that you do not ignore the tax bill or a demand IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework. As announced in the Fortitude Budget, qualifying property owners receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible Small and Medium Enterprises (“SMEs”) and specified Non-Profit Organisations tenant-occupiers of the prescribed properties under the Rental Relief Framework. IRAS | JOBS SUPPORT SCHEME (JSS) Introduced in the Unity Budget in February 2020, the Jobs Support Scheme (JSS) provides wage support for employers to retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. All active employers, except for Government organisations (local and foreign) and representativeoffices, are
IRAS | TAXPAYER SURVEY Taxpayer Survey 2021. The Taxpayer Survey is conducted once every two years to get an in-depth understanding of taxpayers' satisfaction with IRAS’ services and obtain feedback on IRAS' policies, regulations and services. IRAS has commissioned an independent research company, Blackbox Research Pte Ltd, to conduct the Taxpayer Survey 2021. IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | CORPORATE TAX RATES 2016. 50%. $20,000. 2013 to 2015. 30%. $30,000. The rebate will not apply to income derived by a non-resident company that is subject to final withholding tax. Companies need not factor in the Corporate Income Tax Rebate when filing the Estimated Chargeable Income and the Income Tax Return (Form C-S/ C) as IRAS will compute it and allow the IRAS | TAX CLEARANCE FOR FOREIGN & SPR EMPLOYEES (IR21) Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for IRAS | INTERACTIVE PROPERTY TAX CALCULATORS Interactive Property Tax Calculators. Use our property tax calculator to work out how much property tax you have to pay. You can calculate your property tax from five preceding years up to the following year. Rebates applicable each year for the various types of properties are built-into the calculator. Jump To.IRAS | CALL US
Call Us. Helpline Operating Hours Mondays to Fridays: 8 am to 5 pm (Avoid peak hours from 11.30am to 2pm) Saturdays, Sundays, and Public Holidays: Closed Eve of Christmas, New Year and Chinese New Year: 8am to 1pm In line with our efforts to continuously improve our helpline services, conversations over the helpline may be recorded for our quality monitoring and coaching purposes.IRAS | PAYMENTS
Tax Payment. To find out more about the various payment modes, please click on the following categories below: Individuals. Businesses. Property. GST. Other taxes. Medisave (Medisave payment is to be madeto CPFB directly)
IRAS | WITHHOLDING TAX When to File and Pay Withholding Tax to IRAS. How to e-File. Claiming Relief/Exemption under the Avoidance of Double Taxation Agreement. How to Pay Tax. Confirmation of Payment (CP) Late Payment or Non-Payment of Taxes. Tax Refund. More. IRAS | TAXBYTES@IRAS Corporate Income Tax Filing Season 2021 . The Year of Assessment (YA) 2021 Form C-S/ C filing services are now available. Log in to mytax.iras.gov.sg using Singpass to file your company’s Corporate Income Tax Return.. The deadline for filing your company’s Corporate Income Tax Return (Form C-S/ C) for YA 2021 is 30 Nov 2021. IRAS | VIEW STATEMENT OF ACCOUNT OR VIEW BILLS AND NOTICES If you are not using my TaxPortal, you can request a copy of your tax bill or Statement of Account. Search fees and document fees may apply. Visit us at the Taxpayer Services Centre at Revenue House or ask a representative to get the documents on your behalf.. If you send IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | GIRO APPLICATION FORM As a Master GIRO application allows you to add other tax type accounts without having to complete another GIRO application form, you need to use your own bank account when signing up for Master GIRO. Mar 2021. Individual Income Tax GIRO Form (PDF, 1.89 MB) Mar 2021. Corporate Tax GIRO Form (PDF, 3.98 MB) Mar 2021. IRAS | QUALIFYING CHILD RELIEF (QCR) / HANDICAPPED CHILD Qualifying Child Relief (QCR) Handicapped Child Relief (HCR) From YA 2015. $4,000 per child. $7,500 per child New! QCR/HCR + WMCR is capped at $50,000 per child #. #QCR / HCR, regardless of whether it is claimed by the father or mother, will be allowed first. WMCR will be limited to the remaining balance. IRAS | CONDITIONS FOR CLAIMING INPUT TAX When purchasing from GST-registered suppliers or importing goods into Singapore, you may have incurred GST (input tax). You can claim the input tax incurred when you satisfy all of the conditions for making such a claim. You should only claim input tax in the accounting period corresponding to the date of the invoice or import permit. IRAS | CORRECTING ERRORS MADE IN GST RETURN (FILING GST F7) If you assess that you have over-accounted for GST and wish to make a claim for the quarterly accounting periods from 1 Jul 2019 to 30 Sep 2019, you should write in to clarify the GST treatment if you are uncertain of your assessment. INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS)MYTAX PORTALWHAT IS TAXABLE, WHAT IS NOTDEDUCTIONS FOR INDIVIDUALS (RELIEFS, EXPENSES,DONATIONS)
The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore's sustainable economic growth by fostering a competitive tax environment and administeringGovernment schemes.
IRAS | MYTAX PORTALMYTAX PORTALCONTACTINLAND REVENUE AUTHORITY OF SINGAPOREGSTPROPERTYGIRO APPLICATION FORM From May 2021, most IRAS notices will be digitised, with paper notices minimised.Access your tax notices instantly, anytime and anywhere, on myTax Portal, a safe and secured platform. For individuals Ensure that your contact details with us are up-to-date to receive timely notifications. Subscribe to receive SMS notifications when your tax bill is ready for viewing on myTax Portal, if you IRAS | EXPERIENCING DIFFICULTIES IN PAYING YOUR TAX? Visit COVID-19 Support Measures and Tax Guidance for more information. If you are facing difficulties in paying your tax, we encourage you to reach out to us early to work out a suitable payment arrangement. Otherwise, a 5% late payment penalty will be imposed on the overdue tax. It is important that you do not ignore the tax bill or a demand IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework. As announced in the Fortitude Budget, qualifying property owners receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible Small and Medium Enterprises (“SMEs”) and specified Non-Profit Organisations tenant-occupiers of the prescribed properties under the Rental Relief Framework. IRAS | JOBS SUPPORT SCHEME (JSS) Introduced in the Unity Budget in February 2020, the Jobs Support Scheme (JSS) provides wage support for employers to retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. All active employers, except for Government organisations (local and foreign) and representativeoffices, are
IRAS | TAXPAYER SURVEY Taxpayer Survey 2021. The Taxpayer Survey is conducted once every two years to get an in-depth understanding of taxpayers' satisfaction with IRAS’ services and obtain feedback on IRAS' policies, regulations and services. IRAS has commissioned an independent research company, Blackbox Research Pte Ltd, to conduct the Taxpayer Survey 2021. IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | CORPORATE TAX RATES 2016. 50%. $20,000. 2013 to 2015. 30%. $30,000. The rebate will not apply to income derived by a non-resident company that is subject to final withholding tax. Companies need not factor in the Corporate Income Tax Rebate when filing the Estimated Chargeable Income and the Income Tax Return (Form C-S/ C) as IRAS will compute it and allow the IRAS | TAX CLEARANCE FOR FOREIGN & SPR EMPLOYEES (IR21) Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for IRAS | INTERACTIVE PROPERTY TAX CALCULATORS Interactive Property Tax Calculators. Use our property tax calculator to work out how much property tax you have to pay. You can calculate your property tax from five preceding years up to the following year. Rebates applicable each year for the various types of properties are built-into the calculator. Jump To. INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS)MYTAX PORTALWHAT IS TAXABLE, WHAT IS NOTDEDUCTIONS FOR INDIVIDUALS (RELIEFS, EXPENSES,DONATIONS)
The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore's sustainable economic growth by fostering a competitive tax environment and administeringGovernment schemes.
IRAS | MYTAX PORTALMYTAX PORTALCONTACTINLAND REVENUE AUTHORITY OF SINGAPOREGSTPROPERTYGIRO APPLICATION FORM From May 2021, most IRAS notices will be digitised, with paper notices minimised.Access your tax notices instantly, anytime and anywhere, on myTax Portal, a safe and secured platform. For individuals Ensure that your contact details with us are up-to-date to receive timely notifications. Subscribe to receive SMS notifications when your tax bill is ready for viewing on myTax Portal, if you IRAS | EXPERIENCING DIFFICULTIES IN PAYING YOUR TAX? Visit COVID-19 Support Measures and Tax Guidance for more information. If you are facing difficulties in paying your tax, we encourage you to reach out to us early to work out a suitable payment arrangement. Otherwise, a 5% late payment penalty will be imposed on the overdue tax. It is important that you do not ignore the tax bill or a demand IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework. As announced in the Fortitude Budget, qualifying property owners receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible Small and Medium Enterprises (“SMEs”) and specified Non-Profit Organisations tenant-occupiers of the prescribed properties under the Rental Relief Framework. IRAS | JOBS SUPPORT SCHEME (JSS) Introduced in the Unity Budget in February 2020, the Jobs Support Scheme (JSS) provides wage support for employers to retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. All active employers, except for Government organisations (local and foreign) and representativeoffices, are
IRAS | TAXPAYER SURVEY Taxpayer Survey 2021. The Taxpayer Survey is conducted once every two years to get an in-depth understanding of taxpayers' satisfaction with IRAS’ services and obtain feedback on IRAS' policies, regulations and services. IRAS has commissioned an independent research company, Blackbox Research Pte Ltd, to conduct the Taxpayer Survey 2021. IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | CORPORATE TAX RATES 2016. 50%. $20,000. 2013 to 2015. 30%. $30,000. The rebate will not apply to income derived by a non-resident company that is subject to final withholding tax. Companies need not factor in the Corporate Income Tax Rebate when filing the Estimated Chargeable Income and the Income Tax Return (Form C-S/ C) as IRAS will compute it and allow the IRAS | TAX CLEARANCE FOR FOREIGN & SPR EMPLOYEES (IR21) Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for IRAS | INTERACTIVE PROPERTY TAX CALCULATORS Interactive Property Tax Calculators. Use our property tax calculator to work out how much property tax you have to pay. You can calculate your property tax from five preceding years up to the following year. Rebates applicable each year for the various types of properties are built-into the calculator. Jump To.IRAS | CALL US
Call Us. Helpline Operating Hours Mondays to Fridays: 8 am to 5 pm (Avoid peak hours from 11.30am to 2pm) Saturdays, Sundays, and Public Holidays: Closed Eve of Christmas, New Year and Chinese New Year: 8am to 1pm In line with our efforts to continuously improve our helpline services, conversations over the helpline may be recorded for our quality monitoring and coaching purposes.IRAS | PAYMENTS
Tax Payment. To find out more about the various payment modes, please click on the following categories below: Individuals. Businesses. Property. GST. Other taxes. Medisave (Medisave payment is to be madeto CPFB directly)
IRAS | WITHHOLDING TAX When to File and Pay Withholding Tax to IRAS. How to e-File. Claiming Relief/Exemption under the Avoidance of Double Taxation Agreement. How to Pay Tax. Confirmation of Payment (CP) Late Payment or Non-Payment of Taxes. Tax Refund. More. IRAS | TAXBYTES@IRAS Corporate Income Tax Filing Season 2021 . The Year of Assessment (YA) 2021 Form C-S/ C filing services are now available. Log in to mytax.iras.gov.sg using Singpass to file your company’s Corporate Income Tax Return.. The deadline for filing your company’s Corporate Income Tax Return (Form C-S/ C) for YA 2021 is 30 Nov 2021. IRAS | VIEW STATEMENT OF ACCOUNT OR VIEW BILLS AND NOTICES If you are not using my TaxPortal, you can request a copy of your tax bill or Statement of Account. Search fees and document fees may apply. Visit us at the Taxpayer Services Centre at Revenue House or ask a representative to get the documents on your behalf.. If you send IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | GIRO APPLICATION FORM As a Master GIRO application allows you to add other tax type accounts without having to complete another GIRO application form, you need to use your own bank account when signing up for Master GIRO. Mar 2021. Individual Income Tax GIRO Form (PDF, 1.89 MB) Mar 2021. Corporate Tax GIRO Form (PDF, 3.98 MB) Mar 2021. IRAS | QUALIFYING CHILD RELIEF (QCR) / HANDICAPPED CHILD Qualifying Child Relief (QCR) Handicapped Child Relief (HCR) From YA 2015. $4,000 per child. $7,500 per child New! QCR/HCR + WMCR is capped at $50,000 per child #. #QCR / HCR, regardless of whether it is claimed by the father or mother, will be allowed first. WMCR will be limited to the remaining balance. IRAS | CONDITIONS FOR CLAIMING INPUT TAX When purchasing from GST-registered suppliers or importing goods into Singapore, you may have incurred GST (input tax). You can claim the input tax incurred when you satisfy all of the conditions for making such a claim. You should only claim input tax in the accounting period corresponding to the date of the invoice or import permit. IRAS | CORRECTING ERRORS MADE IN GST RETURN (FILING GST F7) If you assess that you have over-accounted for GST and wish to make a claim for the quarterly accounting periods from 1 Jul 2019 to 30 Sep 2019, you should write in to clarify the GST treatment if you are uncertain of your assessment. INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS)MYTAX PORTALWHAT IS TAXABLE, WHAT IS NOTDEDUCTIONS FOR INDIVIDUALS (RELIEFS, EXPENSES,DONATIONS)
The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore's sustainable economic growth by fostering a competitive tax environment and administeringGovernment schemes.
IRAS | MYTAX PORTALMYTAX PORTALCONTACTINLAND REVENUE AUTHORITY OF SINGAPOREGSTPROPERTYGIRO APPLICATION FORM From May 2021, most IRAS notices will be digitised, with paper notices minimised.Access your tax notices instantly, anytime and anywhere, on myTax Portal, a safe and secured platform. For individuals Ensure that your contact details with us are up-to-date to receive timely notifications. Subscribe to receive SMS notifications when your tax bill is ready for viewing on myTax Portal, if you IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework. As announced in the Fortitude Budget, qualifying property owners receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible Small and Medium Enterprises (“SMEs”) and specified Non-Profit Organisations tenant-occupiers of the prescribed properties under the Rental Relief Framework. IRAS | COMMON REPORTING STANDARD The Common Reporting Standard (CRS) is an internationally agreed standard for the automatic exchange of financial account information between jurisdictions for tax purposes, to better combat tax evasion and ensure tax compliance.The CRS sets out the financial account information to be exchanged, the financial institutions (“FIs”) required to report, the different types of accounts and IRAS | TAXPAYER SURVEY Taxpayer Survey 2021. The Taxpayer Survey is conducted once every two years to get an in-depth understanding of taxpayers' satisfaction with IRAS’ services and obtain feedback on IRAS' policies, regulations and services. IRAS has commissioned an independent research company, Blackbox Research Pte Ltd, to conduct the Taxpayer Survey 2021. IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | INTERACTIVE PROPERTY TAX CALCULATORS Interactive Property Tax Calculators. Use our property tax calculator to work out how much property tax you have to pay. You can calculate your property tax from five preceding years up to the following year. Rebates applicable each year for the various types of properties are built-into the calculator. Jump To. IRAS | TAX CLEARANCE FOR FOREIGN & SPR EMPLOYEES (IR21) Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for IRAS | CORPORATE TAX RATES, CORPORATE INCOME TAX REBATES 2016. 50%. $20,000. 2013 to 2015. 30%. $30,000. The rebate will not apply to income derived by a non-resident company that is subject to final withholding tax. Companies need not factor in the Corporate Income Tax Rebate when filing the Estimated Chargeable Income and the Income Tax Return (Form C-S/ C) as IRAS will compute it and allow the IRAS | CORRECTING ERRORS MADE IN GST RETURN (FILING GST F7) If you assess that you have over-accounted for GST and wish to make a claim for the quarterly accounting periods from 1 Jul 2019 to 30 Sep 2019, you should write in to clarify the GST treatment if you are uncertain of your assessment. INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS)MYTAX PORTALWHAT IS TAXABLE, WHAT IS NOTDEDUCTIONS FOR INDIVIDUALS (RELIEFS, EXPENSES,DONATIONS)
The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore's sustainable economic growth by fostering a competitive tax environment and administeringGovernment schemes.
IRAS | MYTAX PORTALMYTAX PORTALCONTACTINLAND REVENUE AUTHORITY OF SINGAPOREGSTPROPERTYGIRO APPLICATION FORM From May 2021, most IRAS notices will be digitised, with paper notices minimised.Access your tax notices instantly, anytime and anywhere, on myTax Portal, a safe and secured platform. For individuals Ensure that your contact details with us are up-to-date to receive timely notifications. Subscribe to receive SMS notifications when your tax bill is ready for viewing on myTax Portal, if you IRAS | RENTAL RELIEF FRAMEWORK Rental Relief Framework. As announced in the Fortitude Budget, qualifying property owners receive support via a Government cash grant and they must in turn provide the necessary rental relief to their eligible Small and Medium Enterprises (“SMEs”) and specified Non-Profit Organisations tenant-occupiers of the prescribed properties under the Rental Relief Framework. IRAS | COMMON REPORTING STANDARD The Common Reporting Standard (CRS) is an internationally agreed standard for the automatic exchange of financial account information between jurisdictions for tax purposes, to better combat tax evasion and ensure tax compliance.The CRS sets out the financial account information to be exchanged, the financial institutions (“FIs”) required to report, the different types of accounts and IRAS | TAXPAYER SURVEY Taxpayer Survey 2021. The Taxpayer Survey is conducted once every two years to get an in-depth understanding of taxpayers' satisfaction with IRAS’ services and obtain feedback on IRAS' policies, regulations and services. IRAS has commissioned an independent research company, Blackbox Research Pte Ltd, to conduct the Taxpayer Survey 2021. IRAS | CHECKING IF A BUSINESS IS GST-REGISTERED Online service. You may check online if a business is GST-registered via the Register of GST-registered Businesses . Search can be done using the name or tax reference number of the business. IRAS | INTERACTIVE PROPERTY TAX CALCULATORS Interactive Property Tax Calculators. Use our property tax calculator to work out how much property tax you have to pay. You can calculate your property tax from five preceding years up to the following year. Rebates applicable each year for the various types of properties are built-into the calculator. Jump To. IRAS | TAX CLEARANCE FOR FOREIGN & SPR EMPLOYEES (IR21) Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for IRAS | CORPORATE TAX RATES, CORPORATE INCOME TAX REBATES 2016. 50%. $20,000. 2013 to 2015. 30%. $30,000. The rebate will not apply to income derived by a non-resident company that is subject to final withholding tax. Companies need not factor in the Corporate Income Tax Rebate when filing the Estimated Chargeable Income and the Income Tax Return (Form C-S/ C) as IRAS will compute it and allow the IRAS | CORRECTING ERRORS MADE IN GST RETURN (FILING GST F7) If you assess that you have over-accounted for GST and wish to make a claim for the quarterly accounting periods from 1 Jul 2019 to 30 Sep 2019, you should write in to clarify the GST treatment if you are uncertain of your assessment. IRAS | COMMON REPORTING STANDARD The Common Reporting Standard (CRS) is an internationally agreed standard for the automatic exchange of financial account information between jurisdictions for tax purposes, to better combat tax evasion and ensure tax compliance.The CRS sets out the financial account information to be exchanged, the financial institutions (“FIs”) required to report, the different types of accounts and IRAS | INTERNET BANKING FUND TRANSFER Making Payment via Internet Banking Fund Transfer. Please quote your Tax Reference Number or Document Reference Number (for Stamp Duty) when giving instructions to effect the fund transfer. IRAS Bank account details are as follows: Tax Type. All except Stamp Duty. StampDuty.
IRAS | CALL US
Call Us. Helpline Operating Hours Mondays to Fridays: 8 am to 5 pm (Avoid peak hours from 11.30am to 2pm) Saturdays, Sundays, and Public Holidays: Closed Eve of Christmas, New Year and Chinese New Year: 8am to 1pm In line with our efforts to continuously improve our helpline services, conversations over the helpline may be recorded for our quality monitoring and coaching purposes. IRAS | JOBS SUPPORT SCHEME (JSS) Introduced in the Unity Budget in February 2020, the Jobs Support Scheme (JSS) provides wage support for employers to retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. All active employers, except for Government organisations (local and foreign) and representativeoffices, are
IRAS | VIEW STATEMENT OF ACCOUNT OR VIEW BILLS AND NOTICES If you are not using my TaxPortal, you can request a copy of your tax bill or Statement of Account. Search fees and document fees may apply. Visit us at the Taxpayer Services Centre at Revenue House or ask a representative to get the documents on your behalf.. If you send IRAS | CORPORATE TAX RATES, CORPORATE INCOME TAX REBATES 2016. 50%. $20,000. 2013 to 2015. 30%. $30,000. The rebate will not apply to income derived by a non-resident company that is subject to final withholding tax. Companies need not factor in the Corporate Income Tax Rebate when filing the Estimated Chargeable Income and the Income Tax Return (Form C-S/ C) as IRAS will compute it and allow the IRAS | BUSINESS EXPENSES Business Expenses. Business expenses are expenses you have paid to run the business. Some examples are CPF contributions, wages, renovation, advertising, etc. Business expenses may be deductible or non-deductible. When deductible, they reduce your taxable income andthe amount of
IRAS | RECOVERING EXPENSES (RE-BILLING) The recovery of expenses is. a reimbursement. a disbursement. GST treatment. The recovery of expenses amounts to a supply unless the recovery is compensatory in nature and no goods or services are provided in return to the paying party. If the recovery of expenses amounts to a supply, it is subject to GST unless it qualifies as anexempt supply.
IRAS | CLAIMING GST INCURRED BEFORE GST REGISTRATION Complete the Pre-registration GST: Checklist for Self-Review of Eligibility of Claim (Excel, 1.14MB) to assess your eligibility to make a claim on GST incurred on business purchases made before your GST registration ("Pre-registration GST"). You do not need to submit the completed checklist to us but you must maintain it as part of your records. This checklist also includes a calculator USER GUIDE - IRAS.GOV.SG Submit Income Records for Self-Employed at myTax Portal (Digital Service) 6 1. Access 2. Upload 3. Submit • Log in with Singpass ID and Password, or scanSkip to content
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