Objection to Notice of Assessment (NOA)

Key Requirements

For estates and trusts under wills or intestacy, the source states thirty days from the Notice of Assessment. For other trusts, including private trusts, sub-trusts and ETFs, it states two months. Write clearly with the reasons and supporting information through the prescribed channel. IRAS’s review indication runs from the last complete information, and complex matters may take longer. Payment remains due within one month despite the objection, with excess refunded if revised. Do not assume the company-tax objection period applies to every trust.

Choose the Period from the Trust’s Legal Category

Identify whether the assessment relates to an estate, a trust created under a deceased person’s will, an intestate estate, or another trust before calculating the objection deadline. IRAS gives the first group 30 days from the Notice of Assessment, while other trusts have two months. The ‘other trusts’ examples include private trusts, sub-trusts and exchange-traded funds. Do not calculate a company objection period simply because a corporate trustee administers the trust.

As practical preparation, make a schedule identifying the disputed assessment, income item, amount assessed, amount proposed and reason for the difference. Link each point to the return, accounts, trust documents or other relevant evidence. Send clear reasons through the specified trust contact channel, and keep the sent correspondence with the assessment so the submission date and material supplied can be demonstrated.

Track Payment and Information Requests Separately

An objection does not suspend the obligation to pay the assessed tax within one month of the NOA date. If the assessment is successfully revised, the excess is refunded. IRAS’s six-month review indication runs from the last correspondence providing complete information, not necessarily the original objection date; complex cases may require longer. Track requests and responses alongside the payment deadline, so an ongoing discussion is not mistaken for either a payment extension or a guaranteed date for an amended assessment.