IRAS's tax bill — confirms your chargeable income and tax payable for a given Year of Assessment. Required for many financial applications (loans, visas).
The Notice of Assessment is IRAS's official statement of your tax position for a given Year of Assessment. It confirms your assessable income, chargeable income, reliefs allowed, and tax payable.
NOAs are issued annually, usually from May onwards after filing closes in April. They're sent via myTax Portal (Singpass) — paper copies were phased out in 2022.
Year of Assessment (e.g., 'Year of Assessment 2024' covers income earned in calendar year 2023).
Employment income, less employment expenses (if claimed).
Trade, business, profession income (if any).
Other income: rental, royalties, dividends declared.
Personal reliefs claimed: CPF, earned income, NSman, parent, SRS, child, etc.
Chargeable income (gross less reliefs).
Tax payable, calculated using the resident tax bands.
Net amount payable, or any tax credit balance.
Loan and credit applications: banks require NOAs (usually 1 – 2 most-recent years) for mortgage, personal loan, and credit card applications.
Visa and immigration: PR, citizenship, employment pass, and child / parent passes typically require NOA documentation.
Insurance underwriting: high-sum-assured life policies may require income verification via NOA.
Self-employment: NOAs are the most credible income proof when applying for property loans or government grants.
Period to file an objection: 2 months from the date of the NOA.
Process: file objection via myTax Portal with reasons and supporting documents.
Common bases: missed reliefs, wrong income figures, incorrect classification (e.g., trade income vs employment income), exemption claims missed.
While the objection is being reviewed, the tax shown on the NOA remains payable. If you win, you'll receive a refund.
Keep all relevant documents (receipts, tenancy agreements, RSTU statements) for 5 years — IRAS can audit retrospectively.
IRAS's official statement of your tax position for a given Year of Assessment — confirms assessable income, chargeable income, reliefs allowed, and tax payable. Issued annually from May onwards via myTax Portal. Paper NOAs were phased out in 2022.
Typically May to August of each Year of Assessment, after the 18 April filing deadline. Filing earlier doesn't always speed up the NOA — IRAS processes in waves. Notification arrives by SMS / email via Singpass; the NOA is downloadable from myTax Portal.
Loan applications (banks require 1 – 2 recent years for mortgage / personal loans), visa applications, PR / citizenship applications, child care subsidies, government means-testing schemes. For self-employed, NOAs are the most credible income proof.
At least 5 years — IRAS can audit retrospectively. Many banks and immigration processes request the most recent 3 NOAs. Save digital copies of all NOAs since you started working in Singapore.