Non-Resident Individuals
  
      Due dates for filing
     
      Type of form
      
      Due date for payment of tax
      
     15 April
    
      Form M - Income Tax Return
      
      (for non-resident individuals)
     
     (a) Within 1 month of date of notice of assessment; or as per pre-arranged instalment payment plan; or as per interbank GIRO deduction plan issued by the Comptroller