Upon your consent, MINDEF/MHA will retrieve from IRAS the trade income in your Notice of Assessment (NOA) for the year of ORNS activity. If the NOA for the year of ORNS activity is not available, a provisional MUP amount will be auto-generated using your latest available NOA. Any difference will be topped up or recovered from you subsequently when the NOA for the year of ORNS activity becomes available (e.g., NOA 2024 for income earned in 2023).

If you wish to appeal against the provisional amount that was automatically computed, please send in supporting documents to NSmen Payments Centre at contact@ns.gov.sg indicating your income for the six months before your ORNS activity. MINDEF will review your MUP based on the supporting documents.