Before and during filing
Start with the Filing Checker, required-to-file guidance, taxable-income pages and deductions. Reliefs and rebates apply to tax residents subject to conditions. The directory links electronic filing steps, common mistakes and paper returns. The Tax Season 2026 material concerns that assessment year rather than a permanent filing calendar for every year.
After filing
Use the tax-bill guidance to review the assessment and the changes page to amend a return or object to an assessment. The late or non-filing route explains outstanding Form B1, B, P or M returns. Choose the process that matches whether a return was submitted and whether an assessment has already been issued.
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 ↗