If you have recently joined the work force, this page will help to answer some of your income tax questions.

In Singapore, we assess your income on a preceding year basis. This means that you have to report your 2000 income in the year 2001.

If you are a Singapore NRIC holder, no Income Tax form will be issued to you. Instead, you will receive a letter (EF letter) which bears an electronic filing PIN (EF-PIN) by mid-March. You should use this EF-PIN to report your income electronically by Internet or through the phone. You need to report your income by 15 April of each year. If you are not a Singapore NRIC holder, you should receive your Income Tax form by mid-March each year. You are required to complete the form and send it back to us by 15 April each year.

If you have not received the letter or the Income Tax form by mid-March and your income in the year 2000 is equal or more than $8,000, you should call our Taxpayer Services Hotline at 1800-3568300 to request for an Income Tax form.

Alternatively, you can provide us with your personal particulars by completing the Registration Form For New Individual Taxpayer which can be obtained from our Fax Express Service at 1800-3568677 (Code 105). Click here to download Registration Form For New Individual Taxpayer (in Microsoft Excel Format).

You can refer to the E-Filing brochure as a guide when you report your income electronically. The brochure is issued together with the EF letter or the Income Tax form. For Internet filing, our website is at http://efile.iras.gov.sg. For Phone filing, please call 1800-3568322 and follow the instructions given over the telephone.

There are many ways to obtain general tax information and advice on how to report your income. These include our:

• 24-hour automated phone service - Iris at 1800-3568311;
• 24-hour Fax Express Service at 1800-3568677, e.g. enquiry code for tax rate table is 533 and tax reliefs is 529;
• IRAS Website at http://www.iras.gov.sg;
• Taxpayer Services Hotline at 1800-3568300;
• E-Filing Service Centres set up during the filing period; and
• Taxpayer Services Centre at Revenue House.

If you are a government employee or working for a statutory board or a private sector company that sends your salary information electronically to IRAS:
You do not need to give us your salary details when you report your income (including your CPF contribution, donations and life insurance premiums deducted from your salary). However, you would need to give us details of your other income (such as interest income) and your claim for personal reliefs (such as parent relief).
If you are working for a private sector company that does not send your salary information to IRAS electronically:
Your employer should give you your salary details in a Return of Employee's Remuneration (Form IR8A). If you report your income electronically, you should keep your Form IR8A for verification unless the system prompts you to send in the Form while you are filing. If you send in a tax form, you would need to send in your Form IR8A.

You can give an estimate of your earnings for the year. When you get your Form IR8A, you would need to send it to us if your estimate is different from the Form IR8A.

You do not need to make a claim for the following reliefs as these will be automatically given based on your eligibility:

You are required to make your claims for the following types of reliefs, if you are eligible.

For more details, click Tax Reliefs for Resident Individuals, Child Reliefs and Tax Reliefs for Married Couples, Divorcees, Widows and Widowers.

If you have reported your income electronically, an acknowledgement number will be given to you immediately upon confirmation of your filing. If you send us a tax form, you may call our Iris at 1800-3568311 (Code 22) for a confirmation.

Your tax resident status is a critical factor that determines your tax liability. As a tax resident in Singapore, your income derived from Singapore and any overseas income which is brought into Singapore will be taxed. Your income after deducting personal reliefs will be taxed at resident rates ranging from 2% to 28% (0% to 26% from Year of Assessment 2002).

As a non-resident for Singapore tax purposes, only your income earned in Singapore will be taxed. You will not be given personal reliefs and your employment income will be taxed at a flat rate of 15% or the resident rates, whichever is higher. For director's fees and any other sources of income, you will be taxed at a flat rate of 25.5% for Year of Assessment 2001 (to be reduced to 24.5% from Year of Assessment 2002). For more details on the basis of computing your tax liability, click Foreigners Working in Singapore

You should join GIRO as it is an easy and convenient way to pay your tax. With GIRO, you can enjoy up to 12 interest-free instalments from May each year to April of the following year. You can obtain a copy of the GIRO application form through our:-

• 24-hour automated phone service - Iris at 1800-3568311 (Code 64);
• 24-hour Fax Express Service at 1800-3568677 (Code 103);
• to download, click Giro application form for individual taxpayers

Alternatively, you can make payment by Singapore cheque, money/postal order or bank draft crossed and made payable to the Comptroller of Income Tax. You may also pay your tax by cash at any post office or at our Taxpayer Services Centre in Revenue House. You must pay your tax within 1 month from the date of your Notice of Assessment. For more details, click How to Pay Your Income Tax.

This page was last updated on 15 November 2001.