Available from 18 Aug 2025
Partnership taxpayers
Enhancing the partnership filing experience
We have introduced several enhancements to improve the filing experience of partnerships through greater convenience, clearer filing status visibility, and better alignment with trusted data sources. Precedent partners can now better manage their partnership’s tax obligations with these new digital features:
- New SMS mode for filing notifications – Beyond paper notices, precedent partners can now enjoy SMS notifications on their partnership’s filing obligations. The precedent partner should ensure his/her mobile number is updated at myTax Portal > Personal Tax Login > Profile > Update Contact & Notice Preferences.
- New landing page (replacing the old View Filing Status) – A refreshed landing page will give a clear view of all outstanding returns to be filed, replacing the old “View Filing Status” screen with a much more intuitive interface.
- Extended e-Filing availability – Partnerships will be able to e-File Form P from 1 Feb right through to 31 Dec for the current Year of Assessment (YA), thus allowing more filers to enjoy the convenience of e-Filing.
- Mandatory requirement to identify the partnership's Precedent Partner during e-Filing (if currently not provided) – Please refer to the Responsibilities of precedent partners.
- Alignment of partnership particulars with trusted data from the Accounting and Corporate Regulatory Authority (ACRA) – When ACRA-registered partnerships (with 10 partners or less) log in to myTax Portal to file their Form P, their partnership composition and details are pre-filled based on information from ACRA. For partnerships with more than 10 partners, they would upload the Partnership Allocation Template (XLSX, 81KB) to declare partners’ share of allocation.
- Streamlined processing for partnerships with > 10 partners using IRAS' Partnership Allocation Template during e-Filing – The file upload feature in the File Form P digital service has been enhanced to simplify tax filing for partnerships with more than 10 partners. Such partnerships are encouraged to utilise IRAS’ Partnership Allocation Template (XLSX, 81KB) (which has built-in validations to minimise data entry errors, enabling a more streamlined processing) to provide their partners' share of allocation.
Current Enhanced No standardised format to submit partners’ share of allocation. Each partnership may use its own format and the allocations are submitted in PDF format. Partnerships can now use IRAS’ Partnership Allocation Template with validation rules and prompts, to upload structured data. This ensures compliance with filing requirements. - More partnership notices available on myTax Portal from YA 2026 onwards – More non-confidential partnership notices (such as Filing Notifications) are made available on myTax Portal, increasing convenience for taxpayers.
Property owners
New digital service “Apply for Land Remission”
We have launched a new digital service that allows individual residential property owners to apply for owner-occupier tax rates when rebuilding an existing house or constructing a new home on vacant land intended for owner-occupation.
Owners who are eligible and have received an invitation letter from us may apply for remission through the "Apply for Land Remission" digital service. Please note that this digital service is available only for a limited period, as stated in the invitation letter.
Property professionals
Enhancements to the "Update Property Ownership" digital service
We have enhanced the digital service to make submission for Notice of Transfer easier.
Expanded property search criteria – Users will be able to search and retrieve properties using postal codes, in addition to existing options, for faster and more accurate property identification.
Bulk upload of properties – For transfers involving more than 20 properties, users may complete an Excel template and upload it via the digital service, thereby reducing the need for repeated manual entries.
Duplicate transfer records – Users can duplicate transfer records onto new forms to streamline the filing process.
Increased form for submission – For properties under mortgagee possession, where the mortgagee is releasing possession back to the original owners, users can submit such filings under an expanded “Release by Mortgagee in Possession” category, thereby broadening the scope for digital submissions.
Download property records – Users can export multiple records in CSV format to support easy checking and record-keeping.
Available from 15 Sep 2025
Submission of Employment and Self-employment Income (including Register Auto-Inclusion Scheme (AIS) for Employment Income and Sign-up for Data Link-up Service), and viewing of Donation records are temporarily unavailable from 6 Aug 2025 and will resume from 15 Sep 2025, 8:00 AM.
We appreciate your patience and understanding during this period of improvement.
Employers
Our digital services for Employment Income Submissions will be updated with a refreshed design and improved layout for better user experience.
- Year-round registration – Register for Auto-Inclusion Scheme (AIS) anytime in the year!
- 2 Mar – 31 Dec: Register AIS for the next YA.
- 1 Jan – 1 Mar: Register AIS for the current or next YA.
- Extended data pre-filling – Spend less time on data entry!
In addition to the prefilled information from CPF Board, employers who subscribe to data-linkup service will also enjoy data pre-filled for foreign employees’ particular data obtained from Ministry of Manpower, to further simplify your AIS submission on myTax Portal.
- Extended back-year filing – Greater flexibility for back-year submissions!
You can now submit employment income information for up to 4 back years, double the previous 2-year limit.
- Additional amendment method – More ways to make amendments!
Choose to amend submitted income information by directly overwriting or using the current addition and subtraction method.
- More notices available for viewing – View more documents like notices, acknowledgements, registration confirmations, and correspondence – all in one place via ‘View Notices’, under ‘Inbox’.
- Streamlined data fields – Easier and faster data entry. We have simplified Form IR8A by removing the need to submit data for these items:
- Citizenship
- Period of Gross Commission payment
- Commission Payment Type
- Breakdown for Allowances items: Transport, Entertainment and Others
- Approval obtained from IRAS for loss of office compensation
- Approval date on compensation for loss of office
- Form IR8S removed – You no longer need to submit Form IR8S. Interest on refunded employee’s CPF contribution remains taxable and can now be included under ‘Allowances’ in Form IR8A.
- Enhanced Appendix 8A submission – Submit up to 10 accommodation records per employee in a single Appendix 8A for all submission methods.
Intermediaries submitting self-employment income records
Our digital service for Submission of Self-Employment Income Records will be updated with a refreshed design and improved layout – making it easier for intermediaries to submit income records of self-employed persons accurately and efficiently.
- Convenient access to notices online – Previously intermediaries can only view their submission acknowledgements online. Now they can view a copy of all the notices online in one place via ‘View Notices’, under ‘Inbox’.
- Streamlined process to update contact details – The enhanced system enables intermediaries to update their contact information through the ‘Update Contact Details’ digital service.
- Simplified submission process
- Commission-paying organisations can now submit more records via Excel template, with fewer required fields.
- Private-hire car operators only need to report total gross driving income, without the need for separate breakdown of gross passenger fares and incentive/ miscellaneous payments.
Institutions of Public Characters (IPCs)
- Nil return submission – You can now submit a nil return via myTax Portal if you did not receive any tax-deductible donations for the year.
API specification enhancements
- Extended back-year filing – Greater flexibility for past submissions! You can now submit tax-deductible donation records for up to 3 back years, up from the current 2-year limit.
- New donation type – The newly introduced donation type, Overseas Humanitarian Assistance Tax Deduction Scheme (OHAS), for designated charities has been included for tax-deductible for submission via DON-API. No manual handling required! The list of designated charities can be found here.
- Extended receipt number length – You can now increase your receipt numbers up to 20 characters, doubled from the current 10 characters limit.
IRAS is updating our specifications and will be migrating from IRAS API Marketplace to APEX (a Whole-of-Government API platform that provides unified access to IRAS' and other Government APIs).
We will share more details about the migration of the Donation API service to APEX with you in the 1Q2026, once the requirements are finalised. No system change is required if the above API enhancements do not apply to you for the YA 2026 submission.
Resources
For more information, visit Digital Services.