Generally, filing taxes is a very complicated and tiring process. To assist eligible taxpayers, the Inland Revenue Authority of Singapore (IRAS) introduced the No-Filing Service (NFS) to facilitate tax filing for thousands of residents.

As we near the second half of Tax Season 2025, it is pertinent to know how the NFS works, who may use it, and what duties, if any, may fall under its responsibility. Read the below article for Understanding the No-Filing Service (NFS) for Tax Season 2025.

What is the No-Filing Service (NFS)?

Under the No-Filing Service (NFS), an eligible taxpayer may not be required to file an Income Tax Return. IRAS would automatically compute your income tax based on information submitted by your employer or any other relevant entity.

If you are on NFS, you will still receive a Notice of Assessment (NOA) directly from IRAS, and you will only need to act if the details on the NOA are wrong.

Who is eligible for NFS in 2025?

If you meet this criterion, you may qualify for the NFS in Tax Season 2025.

1. Your employer participates in the Auto-Inclusion Scheme (AIS) for income information
2. You earned income only from employment, bank interest, CPF Life, or government payouts.
3. Add income does not have any rental, business, or freelance income.
4. You did not claim new reliefs or make changes to your previous claims.

Every year, IRAS determines this trip, and those eligible for the NFS will receive a notification via SMS or letter.

How Does NFS Work?

Here is the typical sequence of events:

Step 1. IRAS receives your income information from employers and financial institutions.

Step 2: You receive a notification confirming NFS eligibility.

Step 3: IRAS computes your tax and sends you a Notice of Assessment (NOA).

Step 4: You verify the NOA; if correct, no further action is needed.

Step 5: If incorrect, you must file an amendment through my Tax Portal within the prescribed deadline.

One Must Remember

While you do not have to file for returns, you still have some responsibilities to keep:­

1. Very carefully go through your NOA to see that all income and reliefs are correct
2. Keep IRAS updated about any new or changed relief claims (e.g., dependents, course fees, etc.)
3. Legally, you are obliged to inform the IRAS about omission or wrong information
4. Failure might lead to penalties or new assessment for taxes.

Benefits of NFS

1. Saves time in manually filing income tax returns
2. Reduces error as most of the information is pre-filled
3. Provides convenience in tax compliance to the salaried class
4. Promotes timely and accurate reporting of income through the AIS

Conclusion

It becomes the most credible representation of Singapore’s digital governance and its efficiency. For those eligible under this scheme in Tax Season 2025, just the right thing to keep in mind regarding annual tax obligations. But remember that “no filing” does not mean “no checking.” Always keep an eye on your Notice of Assessment to ensure correctness and compliance.