Yes, you must file an income tax return if:
a. You received a filing notification from IRAS. This is regardless of how much
you have earned in the previous year or whether your income information has
been prefilled by IRAS.
b. You did not receive a filing notification from IRAS but:
i. You have self-employment income (inclusive of driving income) with a
net trade income or more than $6,000; or
ii. Your total annual income (from all sources) is more than $22,000
iii. You need to file your taxes for purposes such as to apply for government
assistance schemes.