14 February 2013
Individuals who have received the No-Filing Service (NFS) letter or SMS from the IRAS do not need to submit an Income Tax Return unless they have additional income to declare or have additional or changes in relief claims from the previous year.
The IRAS will issue such individuals a tax bill (Notice of Assessment) based on their relief claims for the previous year and the income details provided by their employer participating in the Auto-Inclusion Scheme (AIS) for Employment Income. Reliefs may be adjusted if the individual has been informed that he/she does not meet the eligibility criteria.
Source: This article was extracted from the Inland Revenue Authority of Singapore (IRAS) website. Visit http://www.iras.gov.sg for more information.