Individuals (For locals) - SINGAPORE

Getting Started	After filing	After getting the tax bill (Notice of Assessment)
Do I have to pay tax  Working in Singapore  Doing business in Singapore (sole-proprietor, partner, freelancer, taxi driver, hawker, commission agent...)  Having investments in Singapore (property, shares, unit trusts, fixed deposits...)  Working outside Singapore  Not working (retirees, housewives, students, NSmen...)	When will I get my tax bill	How to read my tax bill
Do I have to file tax	Change filing details	What if the tax amount is not correct
Am I an Employee or a Self-Employed	Check if IRAS has received my filing	How to pay
Know what is taxable, what is not		If you have failed to pay or paid late
Deductions to save tax (reliefs, expenses, donations...)		Claim refunds
How to file tax
How to calculate my tax
If you have failed to file or filed late
If you make errors in your return

• Compliance Matters for Individuals 
• No-Filing Service (NFS)
• Apply for Certificate of Residence (claim benefits under tax treaties…)
• Special schemes:
  
  • Area Representative Scheme 
  • Not Ordinarily Resident (NOR) Scheme 
  • Supplementary Retirement Scheme (SRS) 
  • Angel Investors Tax Deduction Scheme (AITD) 

• Income tax rates 
• Request copy of tax bill (Notice of Assessment) and other documents 
• Update personal particulars
• Settle tax matters for the deceased
• Keeping proper records 
• Income tax glossary