Resident Individuals
  
      Due dates for filing
     
      Type of form
      
      Due date for payment of tax
      
       Resident individuals
       
       Hardcopy returns
       
     15 April
    
      Form B1 - Income Tax Return
      
      (for individuals who are employees)
     
     (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
    
     15 April
    
      Application for Deferment of Tax Attributable to Gains from Employee Stock Option (ESOP)/Other Forms of Share Ownership (ESOW) Plans under the Qualified Employee Equity-Based Remuneration Scheme (Qualified EEBR Scheme)
     
     Deferment of 1–5 years (subject to an interest charge) commencing from 1 January of the year of assessment for which the gains are assessed
    
     15 April
    
      Form B - Income Tax Return
      
      (for individuals who are self-employed)
     
     As per (a) above
    
     15 April, or 30 days from the date of service of the notice of assessment for the current YA
    
     Election Form for Individuals for Carry-Back of Capital Allowances and Trade Losses
    
     Not applicable
    
     15 April
    
      Itemised list of qualifying renovation & refurbishment costs (for Sole-Proprietorship and Partnership)
     
     Not applicable
    
     15 April
    
      Research and Development (R&D) Claim Form (for Sole-Proprietorship and Partnership)
     
     Not applicable
    
     15 April
    
      Section 24 Notice of Election (Sole-Proprietorship/Partnership)
     
     Not applicable
    
     15 April
    
      Registration Form for New Individual Taxpayer
     
     A new taxpayer who has not submitted any income tax return in the past and who has not received any notification from the IRAS to do so by 15 March, should complete and submit the registration form
    
       e-Filing
      
     18 April
    
     e-Filing
    
     As per (a) above