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e-Services


A.  e-Services Authorisation System (EASY)  

B.  Preparation of Files

C.  e-Submission of Commission 

D.  General Information 

E.  Amendment to Files 

 

 

A.   e-Services Authorisation System (EASY)

  1. What do I need to do before I can access the e-Submission of Commission? 
  2. My staff has already been authorised as an approver for GST and/or other e-services.  Do I need to authorise him/her for e-Submission of Commission? 
  3. The access code is shared by different departments.  For staff who are authorised to use the other e-Services provided by IRAS, are they able to view the commission information transmitted by the other staff to IRAS? 

 

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1.   What do I need to do before I can access the e-Submission of Commission?

You must authorise your staff or tax agent via e-Services Authorisation System (EASY) using the access code issued by IRAS.  The authorised staff or tax agent can then use their own SingPass or IRAS PIN to log in to e-Submission of Commission.

An organisation will only be issued with one access code at anytime.  If you already have an access code to authorise your staff or tax agent to access other e-services such as e-Filing of GST, you can use the same access code to authorise for e-Submission of Commission.

 

 

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2.   My staff has already been authorised as an approver for GST and/or other e-services.  Do I need to authorise him/her for e-Submission of Commission?

Yes, you need to as each e-Service has to be separately authorised.

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3.   The access code is shared by different departments.  For staff who are authorised to use the other e-Services provided by IRAS, are they able to view the commission information transmitted by the other staff to IRAS?

 
No, only staff who has been authorised for e-Submission of Commission can view the commission information.

 

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B.   Preparation of Files

 

  1. What details are to be included in the file? 
  2. How do I prepare the file for submission to IRAS?   

2.1  Using customised software  

2.2  Using e-Commission Application 

 

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1.   What details are to be included in the file?

You must report the following:

1.   Particulars of the recipient/earner of the commission (Name, Identification Number, Date of Birth, Nationality and Designation)

2.   Gross Commission

This is the amount paid/payable to recipients/earners of commission for services rendered by them during the year.  It includes referral fees and any other allowances, incentives, etc.


3.   For stock-broking companies, please also give:

a) Net Brokerage
This amount should be equal to or less than the gross commission.
Expenses such as contra loss setoffs and retention money deducted should not be included in the expenses when arriving at the Net Brokerage.

b)   Retention Money Deducted
The  value cannot be negative.

c)   Contra Loss Offset
The  value cannot be negative.

Examples:

Scenario Amount to be declared
YA2009 (Information for 2008)
A remisier received gross commission of $2,000.  There was contra loss of $100.  Company retained $150. Gross Commission $2,000
Net Brokerage $2,000
Contra Loss $100
Retention Amount $150
YA2010 (Information for 2009)

Same remisier received gross commission of $4,000.  There was contra loss of $200.  Client repaid $100 of the previous year's contra loss*.

Company retained $300 and released $120 of the previous year's retention money*.

 Gross Commission $4,000
Net Brokerage $4,000
Contra Loss $200
Retention Amount $300
YA2011 (Information for 2010)

Same remisier received gross commission of $3,000 and incurred deductible expenses of $200.  There was contra loss of $400.  Client repaid $150 of the contra loss*.

No retention money.  Company released $200 of the previous year's retention money*.

 Gross Commission $3,000
Net Brokerage $2,800
Contra Loss $400
Retention Amount $0

 

* Need not report

 

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2.   How do I prepare the file for submission to IRAS?
 
You can prepare the file using your own customised software or IRAS' e-Commission Application. 

       2.1

Using Customised Software

 

 
  • You can use your own customised software to generate the commission file.
  • The file must be in XML format according to IRAS' specifications.
  • Please ensure that the files are error-free.
  • You may also email us at esub_commission@iras.gov.sg to enquire about file specifications.

2.2

Using e-Commission Application

 
  • You can use this application to:
    • prepare commission information in the local drive of your computer, or copy the information from your own Excel spreadsheet and paste it onto the template.
    • generate a file for submission to IRAS.

 

Installation of Application

      After the set-up process, 5 files will be created to the folder:

  •  OfflineExcelCommission.DLL
  •  OfflineExcelCommission.TLB
  •  e-Commission Application.XLS
  •  COMValidation.DLL
  •  COMValidation.TLB
  • The information entered in the e-Commission Application will be stored in the local drive of your computer.  They are not stored in IRAS’ server.
  • You have to reinstall this application every year to prepare the file:

Save your files prepared in the previous year in another folder and re-run the e-Commission Application setup.  During the reinstallation, the earlier files will be overwritten and the information cannot be recovered. 

System Requirements

 

System Settings

 
  • At Control Panel --> Regional and Language Options --> Customize --> Date --> Short Date format (set to "dd-MMM-yyyy").
  • For Microsoft Excel 2003 users:
    At the main menu, select Tools --> Macro --> Security -->Security Level (set to "Medium").
  • For Microsoft Excel 2007 users:
    A security warning dialog box will appear when you launch the application.  Click "Options --> Enable this content --> OK".

 

 

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C.   e-Submission of Commission

 

  1. How do I send the commission information to IRAS electronically?
  2. Where can I access the e-Submission of Commission? 
  3. What can I do at the e-Submission of Commission Portal? 
  4. What are the system requirements for the e-Submission of Commission? 

 

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1.   How do I send the commission information to IRAS electronically?
 
You can send the file to IRAS via the e-Submission of Commission at myTax Portal.  Authorise your staff or tax agent via e-Services Authorisation System (EASY) to access the e-Submission of Commission. 

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2.   Where can I access the e-Submission of Commission?

1)  At myTax Portal, select "My Organisation's/Business' Tax Matters" and log in using your SingPass or IRAS PIN;
2)  Select "e-Submission" from the left hand menu. 

 

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3.   What can I do at the e-Submission of Commission Portal?

Feature Function

Download e-Commission Application

 You can download the e-Commission Application to prepare the file in the local drive of your computer.

Upload File

You can send to IRAS the XML file generated by the e-Commission application or by other software(s) which complies with the specifications given by IRAS:

  • The filename of your output file should have the '.xml' extension.
  • Only one file can be uploaded each time.  However, you can upload more than one file on the same day.
  • Restrict the size of each file to not more than 5 MB or 5000 records per file.
  • An acknowledgment page with a submission reference number will be displayed when the upload is successful.  Please print this page for your record.

Contact Person

You can indicate the contact information of your staff whom IRAS can liaise with for queries relating to the e-Submission of Commission.

The telephone number and email address of the contact person of your organisation may be edited.  However, if there is a change in the contact person, you will need to email us at esub_commission@iras.gov.sg.

View Status

You can view the following submission status of the files that you have sent to IRAS via the e-Services Portal:

Submitted
File is successfully sent to IRAS.

Rejected
File is rejected because the format does not conform to IRAS’ specifications.  You may click on the Submission Reference no. of the file to view the details of the file and the reason for the rejection.

You will have to re-send the file to IRAS after you have rectified the error.

 

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4.   What are the system requirements for the e-Submission of Commission?

Hardware

  • Pentium III PC and above with 256 MB RAM.
  • 56kbps modem with connection to a local ISP.

Software

  • Internet Explorer 6 and above or Netscape 6.2 and above.
  • Browser must be set to enable Java and Javascripts.
  • Windows XP and above .
     

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D.   General Information

  1. What are the benefits of transmitting commission information to IRAS? 
  2. Should I include earners of commission who worked for a short period and left the company? 
  3. Do I only transmit commission information of commission earners who are taxable? 
  4. Can I declare the commission in a foreign currency? 
  5. A commission earner left and re-joined the company during the same year.  How do I transmit the information since I cannot create separate records for the same person in the same file?

 

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1.   What are the benefits of transmitting commission information to IRAS?
 
You can enjoy the benefits from using e-Commission Application as it enables you to:
a)     Maintain commission information in the template provided.
b)     Print the yearly statement for the earners of commission to declare their income.
 
Your co-operation will help to improve the tax compliance of commission earners.

 

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2.   Should I include earners of commission who worked for a short period and left the company?
 
Yes, you should include all earners of commission regardless of the duration that they were with the company.
 

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3.   Do I only transmit commission information of commission earners who are taxable?
 
You should transmit the commission information of all earners of commission, regardless of the amount of commission earned.
 

 

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4.   Can I declare the commission in a foreign currency?
 
You should report the commission in Singapore dollars.  Please refer to http://iras.gov.sg/irasHome/exchangerates.aspx for the exchange rate.

 

 

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5.   A commission earner left and re-joined the company during the same year.  How do I transmit the information since I cannot create separate records for the same person in the same file?

  • You can send 2 records in 2 separate files.  The second record is to be sent as an amendment file.
  • Alternatively, you may add up the commission paid/payable to the same person and report it in one file.  If you are using your own software, furnish the period in the XML file as YYYY0101 to YYYY1231 where YYYY is the year during which income is earned.
     

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E.   Amendment to Files 

  1. How do I make amendments?
  2. When there is a refund of retention money, should I send an amendment file? 

 

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1.   How do I make amendments?

  • You only need to send an amendment file if there is a change in the amount of gross commission transmitted.  Please furnish only the difference in the amount. For example:
Type of Data Example 1 Example 2
Actual Commission $25,000 $6,000
Original Transmission $21,000 $8,000
Amount to be given in amendment file   $4,000  -$2,000

 

  • Leave all other numeric fields, not affected by the error, blank.
  • Please send the amendment file as soon as the error is discovered.

 

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2.   When there is a refund of retention money, should I send an amendment file?

  • Amendment file is not required if the change only pertains to retention money.
  • You should report the gross commission or net brokerage payable to the earners of commission without deducting the retention money.

 

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Last Updated on 30 December 2011

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