IRAS measures individuals who do not file their returns or file late. These measures include:
1. A late filing fee can range from S$150 to S$1,000. The penalty depends on your filing and tax payment history. If you are a repeat offender, you will likely be charged higher fees.
2. IRAS may issue an Estimated Notice of Assessment.
3. If the IRAS does not receive the required tax return and payment for filing later, it can issue summon to attend court.