Check income and reliefs
Review the bill for missing income, duplicated AIS earnings and reliefs no longer available. The taxpayer has a duty to report inaccuracies, generally using “Amend Tax Bill” within 30 days of the bill date. Discrepancies in AIS employment information should also be raised with the employer, which can transmit corrected information. Total personal relief is capped at S$80,000.
Pay and understand provisional GIRO instalments
Tax is due within one month even if the bill is disputed. GIRO offers monthly interest-free deductions of up to 12 months or a yearly deduction. A Provisional Instalment Plan may run from May to the following April using the previous bill or an estimate, then be adjusted when the new bill is finalised. Excess payments are automatically refunded.
If a bill is needed earlier
IRAS lists alternatives such as payslips, IR8A, CPF statements, filing acknowledgements, prior tax bills, income statements from operators or clients, and partnership allocation details. The receiving organisation determines whether those documents satisfy its purpose.
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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