Common tax-filing mistakes to avoid

Common tax-filing mistakes to avoid

By Navin Sregantan

If you’ve only got a minute:

  • Tax-filing is treated differently between an employee and a self-employed person. 
  • Even if your employer/organisation has submitted your employment/self-employment income details to IRAS, you are still required to file your Income Tax Return if you receive a filing notification stating that you are required to do so.
  • If you have received the No-Filing Service (NFS) notification, you are not required to file, but you should log in to myTax Portal to verify the pre-filled information.

It’s tax-filing season again!

If you need to file an Income Tax Return for Year of Assessment (YA) 2025 (for your income earned in the year 2024), do so by 18 April 2025 to avoid penalties for late/non-filing of tax return.

If you are not sure on how to file your tax correctly, here are some tips for you!

Tax-filing for employees

If you are an employee, you should first check whether your employer is in the Auto-Inclusion Scheme (AIS) or not.

Even if your employer has sent your employment income details to IRAS, you are still required to file an Income Tax Return, if you receive a SMS, email or letter notification to file.  If you have received the NFS notification, you are not required to file.

Do note that if there are changes you wish to make (e.g. to declare other income sources, or to amend claims to your tax reliefs), you should still file your Income Tax Return between 1 March and 18 April 2025.

Tax-filing mistakes to avoid for employees

Tax-filing for self-employed persons

As a self-employed with your own business, you work for yourself and are in the position to realise a business profit or loss. Your income is derived from the buying and selling of goods, or from providing professional or personal services.

Some examples of a self-employed person include:

  • Baby-sitter
  • Insurance agent
  • Real estate agent
  • Direct seller
  • Freelancer (e.g. you receive fees for providing services as a delivery rider, consultant, graphic designer)
  • Hawker (you are the owner of a hawker business or a food stall)
  • Owner of a business that buys and sells goods and/ or services
  • Owner of an online business (i.e. you buy and sell goods or provide services through the Internet)
  • Owner of your own practice (e.g. accountant, architect, doctor, lawyer)
  • Taxi driver/Private-hire car driver
  • Private tutor (you look for your own students by yourself or through agencies and do not receive a salary from a tuition centre)

How to report self-employment income

If you derive self-employment income, you should report it in the ‘Trade, Business, Profession or Vocation’ section of your Income Tax Return.

This also applies to employee/retirees transitioning into self-employment (e.g. starting your own business after leaving your employment, begin providing independent consultancy services after retiring or turning your hobby into a home-based business) too.

Read more: Tax savings at a glance

Tax-filing mistakes to avoid for self-employed persons


Find out more: Tax Season 2025 - All you need to know

Need assistance in filing your taxes? Refer to the IRAS e-Filing Guide at go.gov.sg/efilingguide

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Disclaimers and Important Notice
This article is meant for information only and should not be relied upon as financial advice. Before making any decision to buy, sell or hold any investment or insurance product, you should seek advice from a financial adviser regarding its suitability.

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