{"id":583,"date":"2018-06-11T11:53:30","date_gmt":"2018-06-11T03:53:30","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=583"},"modified":"2018-07-07T12:15:33","modified_gmt":"2018-07-07T04:15:33","slug":"notification-notice-of-assessment-in-digital-format","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2018\/06\/11\/notification-notice-of-assessment-in-digital-format\/","title":{"rendered":"Notification &#8211; Notice of Assessment in digital format"},"content":{"rendered":"<p class=\"hP\"><span style=\"color: #000000;\">In the past, a hardcopy notice of assessment must be given by the Comptroller of Income tax to the person who is liable to pay the tax. That person is to pay the amount assessed, unless he\/she formally objects to the assessment.<\/span><\/p>\n<p class=\"hP\"><span style=\"color: #000000;\">On 1 January 2011, in view of the wider availability of technology, Section 42 of the GST Act was amended to implement an \u201copt-out\u201d approach for the purpose of providing tax notices in digital format. <\/span><\/p>\n<p class=\"hP\"><span style=\"color: #000000;\">Instead of requiring taxpayers to provide certain consent before the Comptroller can issue digital tax notices instead of hardcopy notices, taxpayers will now have to opt out if they want to receive tax notices in hardcopy. <\/span><\/p>\n<p class=\"hP\"><span style=\"color: #000000;\">With this, taxpayers will have the flexibility to manage their preferences for hardcopy or e-copy at any time.<\/span><\/p>\n<p><span style=\"color: #000000;\">Source: <em>IRAS<\/em>, 11 June 2018<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the past, a hardcopy notice of assessment must be given by the Comptroller of Income tax to the person who is liable to pay the tax. That person is to pay the amount assessed, unless he\/she formally objects to the assessment. On 1 January 2011, in view of the wider availability of technology, Section [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,6],"tags":[],"class_list":["post-583","post","type-post","status-publish","format-standard","hentry","category-gst","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/583","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=583"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/583\/revisions"}],"predecessor-version":[{"id":585,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/583\/revisions\/585"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=583"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}