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Taxes · IRAS

Paying Tax under a Clearance Directive

The payment deadline is ten days from the directive date, and is also shown on the directive itself.

Source checked · 11 October 2026

Payment reference and method

Use the official Payment Options guidance and quote the payment-slip number or employee’s tax reference number. GIRO does not apply to clearance cases. Arrange payment against the directive’s due date rather than relying on an employee’s ordinary instalment arrangement.

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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