Choose the correction route
Before the bill, re-file through “Individuals” > “File Income Tax Return”, including the complete applicable income, expenses, donations and relief claims. The new submission replaces the old one. After the bill, “Amend Tax Bill” covers income changes, deduction or relief claims, certain new PTR claims and a change from non-resident to resident status.
Payment still falls due
An objection does not suspend payment: pay through GIRO or within one month of receiving the bill. IRAS states that revised bills are issued within five working days after an amendment is processed, while complex cases may take up to two months. A resulting credit balance is refunded within 30 days of the amended assessment date.
Earlier omitted relief claims
For assessments raised in 2022 or later, the page permits eligible omitted-relief claims within four years after the end of the assessment year. Its example gives 31 December 2026 for an assessment raised in 2022. This is a specific omitted-relief route and should not be confused with the ordinary 30-day amendment period.
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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