9. I received a letter about the composition amount or notice to attend court/ summons for my outstanding tax return. What should I do?

Question

Accepted Answer

It is an offence not to file your Income Tax Return by the due date. IRAS may offer you (or the precedent partner in the case of a partnership) the option to pay a composition amount (up to $5,000 depending on your compliance history) to compound your offence without prosecution.

To avoid court proceedings, you must:

File your overdue tax return and any required documents via myTax Portal with your Singpass or Singpass Foreign user Account (SFA) (for Foreign Individuals); and
Pay the composition amount

by the specified deadline on the notice to attend court/ summons.

9. I received a letter about the composition amount or notice to attend court/ summons for my outstanding tax return. What should I do?

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