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What do I
need to do?

Click on the moons on the right to read more about what action you need to take and when to take it.

Timeline for Singapore
annual tax return filing
Tax clearance return
(Form IR21)
Timeline for Singapore annual tax return filing
(if you are not authorised for Deloitte tax return services)
Date Event
By 1 March Your employer is required to electronically transmit your remuneration details to the IRAS under the Auto-Inclusion Scheme (AIS) for the preceding calendar year.

2 March to 18 April

 

  • Log in to myTax Portal using SingPass to review the remuneration details transmitted by your employer.
  • Ensure that all applicable personal reliefs and tax deductions are included and proceed to e-file your tax return.

18 April 
  • Original filing due date for Singapore individual tax return.
  • A late filing penalty may be imposed if the tax return is not filed by the deadline.
Generally, within 1 to 2 months from the filing of tax return
  • The Notice of Assessment (NOA), i.e. tax bill, will be issued based on IRAS’ internal assessing schedule.
  • Tax payable is due within 1 month from the date of issuance of the NOA, unless the GIRO installment arrangement has been applied. Penalties and recovery actions will be imposed for late payment.

Tax clearance return (Form IR21)

This section is relevant if you are a non-Singapore citizen (including SPR) who is ceasing Singapore employment (including on overseas assignment for more than 3 months).

Employer’s reporting obligation for Form IR21

The employer is required to seek tax clearance (Form IR21) for you if you cease employment in Singapore, go on an overseas posting or plan to leave Singapore for more than 3 months.

Please see the graph opposite for the deadline of the Form IR21 filing:

Withholding Requirement

Employer is required to withhold all monies due and payable to you until the expiry of 30 days after the receipt by the IRAS of a timely filed Form IR21 or tax clearance notice given by the IRAS.

Notice of Assessment (NOA) i.e. tax bill & Directive to Pay Tax

  • Generally, within 1 to 2 weeks after the submission of the Form IR21, the IRAS will issue a Directive to Pay Tax to your employer and a NOA will also be sent to your registered address.
  • Existing GIRO instalment plan (if any) will be cancelled once the Form IR21 is submitted.

Payment of Taxes

Immediate settlement

  • Company will be responsible to settle the payment directly to the IRAS using monies withheld from your payroll
  • If monies withheld > outstanding taxes: Your employer will release the balance of monies to you
  • If monies withheld < outstanding taxes: You are required to settle the balance with the IRAS directly

Important to manage your cash flow in the departure year

  • GIRO instalment plan will be cancelled. Any outstanding tax liabilities will be due immediately.
  • Monies will be withheld from payroll
  • Tax on “deemed exercise” gains of unexercised/unvested equity awards, if applicable.

Post-Cessation Employment Income

An additional Form IR21 must be filed by the employer with the IRAS to report any post-cessation income (e.g., bonus, etc.) or benefits relating to the Singapore employment. Monies are also required to be withheld pending the additional tax clearance.