Key requirements
The source generally expects an assessment by 31 December of the filing year. For an ordinary assessment, write an objection within thirty days of the notice, clearly stating reasons. IRAS may request further evidence; its six-month review indication starts from the last complete information, with complex cases taking longer. Pay within one month despite the objection. An audit verifies classification and reporting and does not by itself mean an error was found. Prepare income and expense schedules, bank statements, invoices and the member register; supplier or member confirmations may also be requested. Keep replies accurate and timely.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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