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Taxes · IRAS

Revising estimated assessment

IRAS revises an estimated GST assessment after receiving the actual return, including a nil return where appropriate.

Source checked · 11 October 2026

Key requirements

File outstanding F5 or F8 through myTax Portal and retain the generated acknowledgement and payment advice. Check that the approver submitted the return rather than leaving a preparer’s draft. Then review Account Summary for the revised tax and penalties, and pay the displayed balance using GIRO or the stated payment slip. Do not treat an estimate as cancelled merely because someone began a draft. This page contains an older description of monthly filing penalties; the current late-filing page states S$200 immediately after the deadline plus subsequent completed months. Use the current penalty notice and late-filing guidance to reconcile charges.

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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