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Taxes · IRAS

No-Filing and Direct Assessments for Self-Employed and Platform Workers

Only taxpayers notified by IRAS that they qualify for NFS or Direct Notice of Assessment can follow these arrangements. Prefilled income and reliefs still need checking.

Source checked · 11 October 2026

Different notification routes

D-NOA recipients initially take no action unless IRAS requests it, then verify the assessment expected in mid-March. NFS recipients can review and correct prefilled details in myTax Portal during 1 March–18 April, with assessments issued from late April. Selection can involve qualifying commission agents or PHC drivers whose income is transmitted and who previously used fixed expense deductions, alongside specified AIS employment cases. Partnership income, non-prefilled sources or previous actual expense claims can exclude selection.

Correct income and reliefs promptly

Review missing rental or new business income, differences in the business statement and changes to relief eligibility. A bill based on last year’s approved claims may need correction when circumstances change. Use “Amend Tax Bill” within 30 days of the assessment date for incorrect or omitted information. The taxpayer remains responsible for accuracy even where no return was required.

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.

Read the official source ↗
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