Objection to Notice of Assessment (NOA)

Key requirements

For estates and trusts under wills or intestacy, the source states thirty days from the Notice of Assessment. For other trusts, including private trusts, sub-trusts and ETFs, it states two months. Write clearly with the reasons and supporting information through the prescribed channel. IRAS’s review indication runs from the last complete information, and complex matters may take longer. Payment remains due within one month despite the objection, with excess refunded if revised. Do not assume the company-tax objection period applies to every trust.