Penalty sequence
Unless an approved instalment plan applies, unpaid tax attracts a 5% late-payment penalty. If it remains unpaid 60 days after that penalty is imposed, an additional 1% for each completed month may be charged, capped at 12% of unpaid tax. Online waiver appeals require full payment by the penalty-notice deadline and no waiver in the preceding two calendar years.
Recovery and travel restrictions
IRAS can appoint a bank, employer, tenant or other party owing money to recover tax and may issue a Travel Restriction Order. Appointed agents are released only after tax and penalties are fully paid. The portal release notification for a TRO is available two working days after payment is received. Immigration permission to remain in Singapore is a separate responsibility.
GIRO approval and defaults
Applying for GIRO alone does not prevent a penalty; approval must occur before the payment deadline. Failed deductions can lead to cancellation and immediate payment of the remaining balance. Where payment is difficult, apply for a longer approved plan through the portal rather than assuming an instalment request has postponed the due date.
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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