Notice of Assessment Singapore: How to Read, Pay, Object

The NOA is when your tax return becomes a real bill. IRAS has processed what you filed, confirmed what you owe, and sent the number back with a payment deadline. It's easy to miss the two-month objection window, or worse, pay the wrong amount because the assessment was estimated when your Form C-S never got filed.

This guide covers both flavours of NOA: the personal NOA an individual gets after filing income tax, and the corporate NOA a Singapore company gets after IRAS processes Form C-S, Form C-S (Lite) or Form C. We split every section by which one you're dealing with, because the payment deadlines, objection mechanics, and login flows are different in ways that matter.

What a Notice of Assessment is

An NOA is IRAS's formal tax assessment showing how tax was calculated and the amount payable for a specific Year of Assessment (YA). It is not the tax return: the return is what you file; the NOA is what IRAS sends back.

For individuals, a personal NOA assesses your income tax for the YA (income earned in 2025 is assessed in YA 2026). For companies, a corporate NOA is issued after IRAS processes the corporate tax return for the YA. IRAS's guidance describes the corporate NOA as the "tax bill" issued after it reviews the Corporate Income Tax submission.

Personal NOA vs corporate NOA at a glance

The corporate deadline is where founders get caught. An individual on GIRO can spread the bill over a year; a company that did not file ECI early enough for GIRO instalments has one month, full stop. Objecting does not delay payment either: you pay the assessed tax first, and IRAS refunds any excess if the assessment is revised.

How to view your NOA on myTax Portal

Both personal and corporate NOAs live on the same portal, just behind different logins.

Personal NOA (Singpass)

1. Go to mytax.iras.gov.sg.
2. Select Individuals and log in with Singpass.
3. Open Notices/Letters (sometimes labelled the personal income-tax notice service).
4. Select the relevant YA and view or download the NOA.

Older NOAs are usually retained online for a period; check IRAS's current online-availability window. If your correspondence preferences are set to electronic, IRAS will issue the NOA on the portal rather than a paper copy, so the portal is the first place to look.

Corporate NOA (Corppass)

1. Go to mytax.iras.gov.sg.
2. Log in through Business using a Singpass account authorised in Corppass for Corporate Tax (Filing and Applications).
3. Open Corporate Tax → View Corporate Tax Notices/Letters.
4. Select the relevant YA and view the NOA.

The company's NOAs, letters, and filing acknowledgements for recent YAs are available online. Filing status (Under Review, Finalised, or Estimated Treated As Completed) can be checked separately under View Corporate Tax Filing Status.

If you can log in but can't see the corporate tax menu, the Corppass administrator has not yet authorised you for the "Corporate Tax (Filing and Applications)" service. Fix that first.

What's on a personal NOA

• Year of Assessment.
• Assessable income: income after allowable deductions, before personal reliefs.
• Personal reliefs: earned-income relief, CPF relief, spouse/child/parent reliefs.
• Chargeable income: assessable income minus personal reliefs. This is what the progressive rates apply to.
• Tax payable: after applicable rebates or credits.
• Payment due date: one month from the NOA date.
• Payment reference or notice number.
• GIRO status and amount payable: instalment amount if GIRO is in place; otherwise the lump-sum amount.

The most common misread: confusing assessable income with chargeable income. Reliefs come off assessable income to get chargeable income; the tax rate is applied to chargeable income, not to your gross pay.

Our Singapore personal income tax guide for founders walks through what goes into each field.

What's on a corporate NOA

• Company name and UEN.
• YA and basis period used for the assessment.
• Chargeable income after tax adjustments and capital allowances.
• Corporate income tax rate and computation.
• Tax payable after exemptions (start-up or partial), rebates, and foreign tax credits.
• Payment due date: one month from the NOA date.
• Assessment type: based on the filed Form C-S/C, or estimated if no return has been filed.
• Notice date and assessment reference.

A basic corporate tax calculation is Chargeable income × 17%, but the actual NOA number can be lower because of the start-up tax exemption, partial tax exemption, and any applicable rebate. Our ECI filing guide covers the upstream numbers that flow into the corporate NOA.

How to pay your NOA

Both are due within one month, but the instalment options differ.

Personal NOA payment

If you already have GIRO in place, IRAS applies the assessed tax across the next 12 monthly instalments. A new GIRO application takes time to activate, so if you set one up mid-cycle, pay the lump sum for the current YA and let GIRO carry the next.

Corporate NOA payment

Late payment attracts a 5% penalty on the unpaid tax once the due date passes. If the tax is still unpaid 60 days after that penalty, IRAS can add 1% for every completed month it remains unpaid, up to a further 12% of the unpaid tax. Individuals face the same rule. If GIRO has been set up but the deduction fails, the arrears show as unpaid tax and the penalty runs from the original due date. Watch your bank balance in the week before deduction.

How to object to an NOA

You have two months from the date of the NOA to object. IRAS states that if no objection is received within the period, the assessment "will be treated as final."

Personal objection

Log in to myTax Portal → Individuals → personal income-tax notice → select the option to object or revise the assessment. Include the reason, the corrected figures, and any supporting evidence (payslips, receipts, contribution records).

Corporate objection

Log in to myTax Portal → Business → Corporate Tax → Revise/Object to Assessment → Object to NOA. IRAS requires:

• The company's UEN or Entity ID.
• Grounds of objection.
• Any voluntary-disclosure details.
• Original and revised tax computation.
• Supporting schedules.
• Financial statements.

Supporting documents are uploaded as attachments, and IRAS caps the total per YA at 10 MB. The person filing must be authorised in Corppass for the company's corporate tax services.

Important: an objection does not stop the payment clock for a corporate NOA. You must still pay the assessed tax within one month of the NOA date. If the objection succeeds later, IRAS refunds the overpayment.

Estimated NOAs: what happens when you don't file

If IRAS does not receive an expected return, it may issue an estimated assessment and bill the tax anyway.

Estimated personal NOA

If you miss the personal filing deadline (18 April, for both e-filed and paper returns), IRAS can estimate your income and issue an NOA. File the actual return through the revision service and pay the difference (or claim a refund).

Estimated corporate NOA

The most common trigger is a company that has not filed its ECI, Form C-S, Form C-S (Lite), or Form C. IRAS's guidance describes this as an NOA issued because it "has not received your estimate of chargeable income/ Form C/ Form C-S etc." You then have two months to object, but you still need to file the actual corporate return and provide the tax computation.

For YA 2026, the corporate income tax return is due 30 November 2026 unless IRAS has granted a filing waiver. Miss that deadline and the estimated NOA is IRAS filling in the blanks with numbers you probably won't like. Our ECI filing guide walks through the upstream filings that keep the estimated NOA out of your inbox.

Additional and amended NOAs

IRAS can issue a further NOA when:

• You voluntarily disclose an omitted item.
• IRAS finds income that was understated.
• A deduction, expense, or relief is disallowed.
• An audit or investigation changes the assessed amount.

The new notice should be read together with the earlier one. The two-month objection window runs from the date of the new NOA, not the original. If you receive an amended assessment, diarise the deadline immediately.

Frequently asked questions

Is the NOA the same as the tax return?

No. The return is what the taxpayer files; the NOA is IRAS's assessment after processing (or estimating) the tax. You cannot object to your own return; you can object to an NOA.

Does objecting stop the payment clock on a corporate NOA?

No. Corporate tax remains due within one month of the NOA date even if you object. If the objection is upheld, IRAS refunds the overpayment.

When does the two-month objection window start?

From the date of the NOA, not the day you download or read it. IRAS treats the NOA as issued on that date. Do not wait to open the letter.

Can a dormant company ignore the NOA?

No. A dormant company should still file its return (or apply for a filing waiver). Failure to file often triggers an estimated NOA, and ignoring the estimated bill compounds the problem with penalties.

Why is my corporate NOA higher than 17% of my accounting profit?

Chargeable income is not the same as accounting profit. Non-deductible expenses, denied deductions, exempt income adjustments, capital allowances, and unused losses all move the number. If the gap looks wrong, ask your accountant to walk through the tax computation.

What if I can't pay the full corporate tax in one month?

Contact IRAS before the due date. Companies do not get the 12-instalment GIRO plan that individuals do; corporate instalments come from e-filing ECI early, and IRAS does not grant instalment arrangements for back-year tax. For next year, file ECI within a month of your financial year-end to get up to 10 GIRO instalments.

Get your Singapore tax filing running clean

The best defence against an unhelpful NOA is filing the return properly the first time. Our corporate tax service covers ECI, Form C-S/C, and NOA review on Xero. Book a free consultation and we'll take year-end filing off your plate.