AIS does not automatically remove filing obligations
An AIS employer submits employment income to IRAS, so staff should not duplicate that income in the return. However, an instruction to file still applies. Employees of non-AIS employers use their Form IR8A. IRAS provides a filing checker and the portal notification to help determine the required action.
NFS and Direct Notice of Assessment
A taxpayer selected for No-Filing Service need not file, but must verify pre-filled income and reliefs; the page provides a 1 March–18 April preview window. Under D-NOA, IRAS may assess using employer information, previously approved eligible reliefs and its other records. An inaccurate bill should be corrected through “Amend Tax Bill” within 30 days of its date.
Year of Assessment and extensions
YA 2026 concerns income earned in 2025, even if employment ended in 2026. A filing extension of up to 14 days may be available through the portal, but not for NFS. The page also gives a special 1 March–31 October 2026 filing route for self-employed people without a filing notice who need a YA 2026 assessment for government assistance.
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 ↗