Understanding the IRAS Authorisation Form for Document Collection (Individual)
The Inland Revenue Authority of Singapore (IRAS) provides a specific form, titled Authorisation Form for Document Collection (Individual), to facilitate the process of authorising a third party to collect certain tax documents on behalf of a taxpayer. This form, identified by the code F24-LETTER-OF-AUTHORISATION_2025-02-19_V1-0, is essential for taxpayers who are unable to personally retrieve their tax notices, assessments, or property tax statements from IRAS and wish to delegate this task to a trusted individual.
Purpose of the Form
This form serves to legally empower an authorized person to collect specific tax-related documents from IRAS on behalf of the taxpayer. It ensures that IRAS has formal confirmation of the taxpayer’s consent, reducing the risk of errors or unauthorized access. The documents that can be collected using this form include Notices of Assessment, various tax forms, Statements of Account, and Property Tax Bills. The form streamlines the process, saving time and ensuring secure handling of sensitive information.
Who Should Fill Out the Form?
The form must be completed by the taxpayer who owns the documents. The taxpayer provides their personal details, including their full name and tax reference number, and authorizes a specific individual to act on their behalf. The authorized person must also complete their full name and identification details, such as NRIC, FIN, or passport number. This process is particularly useful for individuals who are unable to visit IRAS in person, such as those overseas or with mobility constraints.
How to Fill Out the Form
Section A: Taxpayer Details
- Enter the taxpayer’s full name and tax reference number (such as NRIC, FIN, or ITR).
- Provide the full name and identification number of the authorized person.
Section B: Document Details and Period
- Tick the relevant boxes to specify which documents are to be collected, such as Notices of Assessment for particular Years of Assessment (YAs), tax forms (Form B1, B, M, or P), or Statements of Account.
- Indicate the relevant period for each document, such as specific YA years or date ranges.
Declaration and Signature
The taxpayer must declare that all information provided is accurate and attach a copy of their identification document. The form must be signed and dated to validate the authorization.
Required Attachments and Identification
To process the request, IRAS requires a copy of the taxpayer’s official identity document bearing their particulars and signature. When the authorized person visits IRAS to collect documents, they must present the signed authorization form along with their original identification document. If the taxpayer is unable to be present, the authorized person must carry all relevant documentation to avoid rejection of the request.
Submission and Collection Procedures
The completed form can be submitted in person at IRAS’ Taxpayer & Business Service Centre. The authorized individual must present the signed authorization form and identification documents during collection. IRAS may reject requests lacking complete documentation or proper identification.
Fees and Payment Methods
There are fees associated with requesting duplicate Notices of Assessment or other documents. The current fee schedule can be found on the IRAS website under the respective sections for income tax and property tax. Payment for these fees is accepted only via NETS or Cash Card. It is important to note that the form itself does not incur a fee, but the request for documents might.
Important Considerations and Common Mistakes
- Ensure all fields in Sections A and B are completed accurately to avoid delays.
- Attach clear, legible copies of identification documents.
- Specify the correct period and document types to prevent mismatched requests.
- Verify that the authorized person presents all required documents during collection.
- Be aware that amendments to the form are not accepted at the time of document collection.
By following these guidelines, taxpayers can efficiently delegate document collection tasks to trusted individuals while maintaining compliance with IRAS procedures and security standards.
