Yes, it is possible for an individual to have CPF Contributions but Zero Assessable Income in his/her Notice of Assessment.
An individual that has CPF Contributions means the individual possess an Employment Income in the Year of Assessment. However, it is possible that the individual incurred an Employment Expense that is greater than his/her Employment Income or has made a Donation that is greater than its Employment Income, which resulted into Zero Assessable Income in his/her Notice of Assessment.
Please refer to the following article for more details.
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