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For sole-proprietors/self-employed (freelancers, commission agents, taxi drivers,hawkers...)

For sole-proprietors / self-employed > Filing your tax >

Essential Information for your Business Sector

Filing your tax

Business Expenses

Business making losses

Claim Capital Allowances

Common mistakes to avoid when filing self-employed income

Course Fees Relief

CPF Cash Top-up Relief

CPF/Provident Fund Relief

Deductions to save tax

Do I have to file tax

Earned Income Relief

Essential Information for your Business Sector

Foreign Maid Levy Relief

Grandparent Caregiver Relief

Handicapped Brother/Sister Relief

Highlights of Enhanced Marriage & Parenthood Tax Measures

How to calculate business income and report your business income in the tax return

Know what is taxable, what is not

Land Intensification Allowance (LIA)

Life Insurance Relief

NSman (Self/Wife/Parent) Relief

Parent/handicapped parent relief (for maintenance of parents, grandparents & great-grandparents including in-laws)

Prepare the 4-line statement

Preparing Statement of Accounts

Qualifying/Handicapped Child Relief

Rental expenses

Reporting non-trade income derived from my sole-proprietorship if my accounting period does not end on 31st Dec

Supplementary Retirement Scheme (SRS) Relief

Wife/Handicapped Spouse Relief

Working Mother’s Child Relief

Employment expenses

Salary, bonus, director's fee, commission & other employment income

Gains from exercise of stock options

Retrenchment & retirement benefits

Throughout the years, IRAS has published guides and conducted many seminars for self-employed individuals from the different business sectors or trade. Here are some of the seminars slides and educational materials that can help you in filing your returns.

1) New Self-employed Persons / Sole-proprietors	6) Medical Practitioners	11) Entertainers and Entertainment Organisers (e.g. Freelance performers, Getai organisers)
2) Taxi Drivers	7) Lawyers	12) Beauty and Wellness Operators
3) Hawkers	8) Tax Intermediaries	13) Childcare Centre Operators
4) Commission Agents ( Real estate agents, Remisiers...)	9) Tuition Centre / Agency Operators	14) Maid Agencies
5) General Trade	10) Small Office Home Office (SOHO)	15) Newly GST-registered Businesses

	Business Sectors	Seminar Slides / Guides
(1)	New Self-employed Persons / Sole-proprietors	Seminar Slides on Tax Filing Obligations of Self-Employed Persons (6.0MB) Seminar Slides on Productivity & Innovation Credit Scheme (5.6MB) Statement of Accounts (43KB)
(2)	Taxi Drivers	Essential Tax Information for Taxi Drivers (52KB) Statement of Accounts (23KB)
(3)	Hawkers	Tax Guide for Hawkers (English) (88KB) Appendix (English) (41KB) Tax Guide for Hawkers (Chinese) (118KB) Appendix (Chinese) (41KB) Tax Guide for Hawkers (Malay) (93KB) Appendix (Malay) (46KB) Tax Guide for Hawkers (Tamil) (127KB) Appendix (Tamil) (53KB) Statement of Accounts (English) (47KB) Statement of Accounts (Chinese) (46KB)
(4)	Commission Agents (Real Estate Agents, Remisiers...)	Essential Tax Information for Commission Agents (Real Estate Agents, Remisiers...) (53KB) Statement of Accounts (26KB)
(5)	General Trade	Seminar Slides on Tax Filing Obligations of Self-Employed Persons (6.0MB) Seminar Slides on Productivity & Innovation Credit Scheme (5.6MB) Statement of Accounts (43KB)
(6)	Medical Practitioners	Seminar Slides for Singapore Medical Association Part 1 of 2 (3.6MB) Seminar Slides for Singapore Medical Association Part 2 of 2 (3.1MB) Productivity & Innovation Credit Slides for Singapore Medical Association (1.1MB)
(7)	Lawyers	Essential Tax Information for Lawyers (53KB) Seminar Slides for Legal Practitioners (5.5MB)
(8)	Tax Intermediaries	Seminar Slides for Tax intermediaries (4.5MB)
(9)	Tuition Centre / Agency Operators	Seminar Slides on Tax Obligations of Tuition Centre or Agency Operators (2.3MB) Starter Guide for Self-Employed Tuition Centre or Agency Operators (726KB)
(10)	Small Office Home Office (SOHO) Registrants	Seminar Slides on Tax Obligations for Self-Employed (SOHO) (3.4MB)
(11)	Entertainers and Entertainment Organisers (e.g. Freelance performers, Getai Organisers)	Tax Guide for Freelance Performers (English) (383KB) Tax Guide for Freelance Performers (Chinese) (250KB)
(12)	Beauty and Wellness Operators	Seminar Slides for Beauty and Wellness Operators (752KB) Tax Guide for Self-Employed Beauty and Wellness Operators (313KB)
(13)	Childcare Centre Operators	Seminar Slides for Childcare Operators (1.83MB)
(14)	Maid Agencies	Seminar Slides for Maid Agency Operators (1.86MB)
(15)	Newly GST-registered Businesses	Slides for "Introduction to GST" Seminar (1.26MB)

Last Updated on 19 March 2013

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