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Getting Ready 

  • Online Help
  • Income, Deductions and Reliefs Statement (IDRS)
  • Declaration of income and claiming of reliefs
  • Latest Tax Changes
  • Points to note when e-Filing
  • Common Filing Mistakes (for Employees)
  • Common Filing Mistakes (for Self-employed)
  • Need additional help to e-File?
  • Join GIRO to enjoy interest-free instalment payment! Taxpayers who are not on GIRO will have their income tax assessed before those who are on GIRO. 

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    Getting Ready

    Before you start filing, please get ready the relevant information required to complete the tax return. These include:

    • Form IR8A from your employer -  (if your employer is not participating in the Auto-Inclusion Scheme for Employment Income)
    • Particulars of your dependants (e.g. child, parent) for new relief claims only
    • Details (e.g. gross rent and allowable expenses) of your property if you had rented it out
    • Sole-proprietorship Unique Entity Number/Partnership Tax Reference Number, if applicable (for self-employed and partners only)

    This electronic tax return may take you 5 - 10 minutes to complete. To guide you through the e-Filing process, you can refer to the e-File Individual Income Tax Form (B1/B) “e-Learning Guide” (106KB)Please clear your cache (temporary internet files) before and after your e-Filing. Learn more on how to clear cache.

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    Online Help

    If you need help during e-Filing, please:

    • Click on the icon < >, known as ‘i-help’; or 
    • Click on "Ask IRAS" at the top of the page.

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    Income, Deductions and Reliefs Statement (IDRS)

    The IDRS is a statement of your income, deductions and reliefs that IRAS has prefilled based on information provided by employers participating in the Auto-Inclusion Scheme for Employment Income and other organisations.

    For YA 2014, we have also included your personal reliefs and deductions based on your preceding year’s assessment record as at December 2013, if any.

    At the IDRS, please click on the relevant buttons:

     

    • "No, I have nothing to declare other than the information shown in the IDRS above" to submit your tax return, if you have no additional income/deductions/reliefs to declare/claim (i.e. all your income/deductions/reliefs are as shown in the IDRS).

    • "Yes, I have other income to declare or changes to make to my relief claims" to declare your other sources of income or claim any deductions/reliefs that is not shown in the IDRS. This option will bring you to the ‘Main Tax Form’.

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    Declaration of income and claiming of reliefs

    If you have other income/deductions/reliefs not shown in the IDRS or changes to your relief claims, please declare them in the Main Tax Form.

    Main Tax Form - Income Page
    Enter your income in the boxes provided or click on the relevant hyperlinks, where applicable, to declare additional income

    If your employer is participating in the
     Auto-Inclusion Scheme for Employment Income but details are not shown in the IDRS, tick the box under item 1. ‘Employment' in Section A of the Main Tax Form Income Page.

     

    Main Tax Form - Deductions And Reliefs Page

    Enter your deductions/reliefs in the boxes provided or click on the relevant hyperlinks, to change or make new claims for deductions/reliefs.
     You may view and download the full version of the Quick Guide for e-Filers (333KB).

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    Latest tax changes for the YA 2014

    Enhancement to CPF minimum sum topping-up scheme –  Extend relief to cover top-ups made by an eligible individual to his parent-in-law and grandparent-in-law
    From 1 January 2013, Singapore citizens and Singapore permanent residents who make cash top-ups to the retirement accounts or special accounts of their parents-in-law and grandparents-in-law under the CPF Minimum Sum Topping-Up Scheme can enjoy tax reliefs of up to $7,000.
     
    Reduced Concessionary Foreign Domestic Worker Levy
    Families with Singaporean dependants such as children, elderly parents and family members with disabilities currently pay a concessionary levy of $170 for a foreign domestic worker, instead of the normal levy of $265.

    With effect from 1 March 2013 the concessionary foreign domestic worker levy has been reduced from $170 to $120 per month.

    For YA 2014 and 2015 onwards, you may claim Foreign Maid Levy relief as follows:

    Year of Assessment Without Concessionary Rate With Concessionary Rate
    YA 2014 $6,360 ($265/mth x 12mths x 2) $3,080 ($170 x 2mths)+($120 x 10mths)
    YA 2015 onwards $6,360 ($265/mth x 12mths x 2) $2,880 ($120/mth x 12mths x 2)



    Increase in Medisave Contribution rate
    The Medisave contribution rates for self-employed persons aged 50 years and above, and with annual net trade income of $18,000 and above, will be increased by 0.5% from 1 Jan 2013. 

    Yearly Net Trade Income

    Age as at 1 Jan

    45 - below 50 years

    50 years and above

    Above $18,000

    9.0%

    9.5%


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    Points to note when e-Filing

    "Save as draft" facility
    If you are not able to complete your filing at one session, please save the return as ‘draft’. The draft will be retained in the portal for 14 days. You can access the draft and make the necessary amendments before you submit your return.

    Timeout
    Please do not leave your filing session idle for more than 20 minutes. Otherwise, the session will expire and you will be required to log in to the portal again. If you are unable to complete your filing, you may save a ‘draft’ of your filing before you log out from the portal.

    Re-filing
    You can only re-file once. Re-filing must be done within 14 days of your previous submission or before the e-Filing due date, whichever is earlier.

    When you re-file, you must include all your income details and expenses/donations/reliefs claims. Once you have re-filed successfully, your new submission will override the previous submission.

    However, if you wish to make amendments after you have re-filed, you may email us.

     

    Update Contact Details
    To make it convenient for taxpayers to transact with IRAS, we will be introducing new services through the mobile channel. Please update your mobile number with us once you file at myTax Portal.

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    Last Updated on 5 March 2014


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