Right to Object to Tax Assessment in Singapore
Reviewed by the Commoner Law Editorial Team. Sourced from Singapore Acts of Parliament, subsidiary legislation, and official government guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
If you disagree with your Notice of Assessment (NOA) issued by IRAS, you have the right to object:
- Deadline: You must file a written objection within 30 days of the date of the NOA.
- How to object: File via myTax Portal or write to the Comptroller of Income Tax, stating clearly the items you disagree with and the reasons.
- IRAS review: IRAS will review your objection and may revise the assessment, partially accept it, or reject it.
- Appeal to Board of Review: If your objection is rejected and you still disagree, you can appeal to the Income Tax Board of Review within 30 days of the decision.
- Further appeal: Decisions of the Board of Review can be appealed to the High Court on a point of law.
When does it apply?
- You have received a Notice of Assessment from IRAS that you believe is incorrect.
- Common reasons: income incorrectly stated, reliefs not applied, additional assessments you disagree with.
What to Do If You Disagree with Your IRAS Notice of Assessment in Singapore
- Pay the tax first — filing an objection does not suspend the payment obligation. You must pay by the due date. If the assessment is later revised, IRAS will refund the overpayment.
- File the objection within 30 days — late objections are only accepted in exceptional circumstances.
- Provide supporting documents (payslips, receipts, contracts) to strengthen your case.
- If IRAS rejects your objection, carefully consider whether to appeal to the Board of Review — the filing fee is modest.
What should you NOT do?
- Don't ignore the NOA — the 30-day deadline is strict.
- Don't withhold tax payment while objecting — penalties and interest accrue on unpaid tax regardless of the objection.
- Don't assume IRAS is always right — clerical errors and data-matching mistakes do happen.
Common Questions
How long do I have to object to an IRAS Notice of Assessment in Singapore?
You must file a written objection within 30 days of the date of the Notice of Assessment. Late objections are only accepted in exceptional circumstances. File via myTax Portal or write to the Comptroller of Income Tax, stating clearly the items you disagree with and the reasons, and attach supporting documents like payslips, receipts, or contracts.
Do I have to pay the tax while objecting in Singapore?
Yes. Filing an objection does not suspend the payment obligation — you must pay the tax by the due date. If the assessment is later revised, IRAS will refund the overpayment. Penalties and interest continue to accrue on unpaid tax regardless of your objection.
What if IRAS rejects my objection in Singapore?
If IRAS rejects your objection and you still disagree, you can appeal to the Income Tax Board of Review within 30 days of the decision. Decisions of the Board of Review can be further appealed to the High Court on a point of law. The Board's filing fee is modest.
When does it apply — right to object to tax assessment?
You have received a Notice of Assessment from IRAS that you believe is incorrect.Common reasons: income incorrectly stated, reliefs not applied, additional assessments you disagree with.
What should I do if I believe my IRAS Notice of Assessment is wrong and I want to challenge it in Singapore?
Pay the tax first — filing an objection does not suspend the payment obligation. You must pay by the due date. If the assessment is later revised, IRAS will refund the overpayment.File the objection within 30 days — late objections are only accepted in exceptional circumstances.Provide supporting documents (payslips, receipts, contracts) to strengthen your case.If IRAS rejects your objection, carefully consider whether to appeal to the Board of Review — the filing fee is modest.
What should you NOT do — right to object to tax assessment?
Don't ignore the NOA — the 30-day deadline is strict.Don't withhold tax payment while objecting — penalties and interest accrue on unpaid tax regardless of the objection.Don't assume IRAS is always right — clerical errors and data-matching mistakes do happen.