IRAS has updated guidance on relief for error or mistake and the filing of Notices of Objection, clarifying time limits for corporate taxpayers under section 93A of the Income Tax Act 1947 and confirming a shift to mandatory digital submission for Corporate Income Tax disputes from 1 July 2027.
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the Time Limit to Claim Relief in Respect of Error or Mistake and When and How to File Notice of Objection, setting clearer rules for corporate taxpayers and confirming a move towards mandatory digital filing for tax disputes.
Under section 93A of the Income Tax Act 1947, companies may apply for relief in respect of error or mistake made in a tax return or statement submitted to IRAS for the purposes of an assessment for any YA, subject to conditions. The application must be made within four years after the end of the YA in which the assessment was made. IRAS also clarified that the time limit depends on where the error originated, whether in the original tax return or a later statement that led to an incorrect assessment.
For disputes, companies must file a Notice of Objection within two months from the date of the Notice of Assessment, or the assessment will become final. Objections must be submitted through the Revise/ Object to Assessment digital service at mytax.iras.gov.sg, and taxpayers will receive instant acknowledgement. The tax shown in the Notice of Assessment must still be paid within one month, even if an objection is filed.
Overall, the update reinforces strict deadlines for correcting errors and challenging assessments, while confirming IRAS’ plan to make digital filing mandatory for Corporate Income Tax objections and revisions from 1 Jul 2027, as part of forthcoming legislative changes.
