Filing of Tax Returns for Individual Income Tax and Corporate Income Tax

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* No-Filing Service refers to individuals whose Income Tax assessments were finalised by IRAS without requiring them to file an Income Tax Return or make any changes to their tax returns. From YA2024 onwards, No-Filing Service includes individuals issued with a Direct Notice of Assessment (D-NOA). * The figures for Individual Income Tax and Corporate Income Tax returns are as at 31 March of the following year for each Year of Assessment (i.e. the YA2016 figures are as at 31 March 2017). * The figures for Internet Filing, Telephone Filing and No-Filing Service are as at 18 April of each year. Telephone Filing is no longer available with effect from Year of Assessment 2010. * For Year of Assessment 2020, the figures for Internet Filing and No-Filing Service are as at 31 May 2020 as filing extension was granted.