{
  "orgAndSubmissionInfo": {
    "validateOnly": false,
    "bypassWarning": true,
    "incomeYear": 2026,
    "employerTaxRefNumber": "180011032C",
    "authorisedPersonName": "HR DIRECTOR",
    "contactNumber": "90123456",
    "emailAddress": "ais-api2@validationtest.ais",
    "submissionType": "O",
    "softwareCompanyName": "<Input Your Company Name>",
    "softwareName": "Validation Test",
    "totalNumberIR8A": 2,
    "amountTotalIncomeOfIR8A": 515103,
    "totalNumberOfApp8A": 1,
    "totalNumberOfApp8B": 1
  },
  "employeePersonalParticulars": [
    {
      "recordId": 1,
      "idType": "1",
      "idNumber": "T8000001J",
      "name": "EMPLOYEE A",
      "dateOfBirth": "1990-11-01",
      "sex": "F",
      "addressType": "L",
      "addressLine1": "Block 123 Hougang Ave 1 #10-234",
      "addressLine2": "",
      "addressLine3": "",
      "postalCode": "530123",
      "countryCodeForForeignAddress": "",
      "designation": "GENERAL MANAGER",
      "bankCode": "7375",
      "commencementDate": "",
      "cessationDate": "",
      "ir8a": {
        "periodPaymentFromDate": "2026-01-01",
        "periodPaymentToDate": "2026-12-31",
        "salary": 72000,
        "bonus": 6000,
        "nonContractualBonusPaidDate": "2026-10-12",
        "directorFees": 0,
        "directorsFeesApprovalDate": "",
        "section45Indicator": "",
        "allowances": 2000,
        "grossCommission": 0,
        "gratuityNoticePayExGratiaPayment": 0,
        "compensationForLossOfOffice": 0,
        "compensationForLossOfOfficeIndicator": "",
        "pensionRetirementBenefitsAccruedFrom1993": 0,
        "designatedPensionOrProvidentFundName": "",
        "employerContributionToPensionOrProvidentFundOutsideSg": 0,
        "excessOrVoluntaryCpfContributionByEmployer": 0,
        "gainsAndProfitsFromSOGS101b": 0,
        "gainsAndProfitsUnderS101g": 0,
        "valueOfBenefitsInKind": 0,
        "othersIncome": 2000,
        "totalIncome": 80000,
        "exemptIncomeOrIncomeSubjectToTaxRemission": 0,
        "exemptOrRemissionIncomeIndicator": "",
        "incomeTaxBorneByEmployerIndicator": "",
        "amountOfIncomeForTaxBorneByEmployer": 0,
        "fixedAmountOfIncomeForTaxBorneByEmployee": 0,
        "cpfOrDesignatedFund": 16000,
        "donationsDeductedThroughSalaries": 12,
        "contributionsToMosqueBuildingFund": 0,
        "lifeInsurancePremiumThroughSalaries": 12
	}, 
		"appendix8A": {}, 
		"appendix8B": {} 
	},
    {
      "recordId": 2,
      "idType": "1",
      "idNumber": "T8000002I",
      "name": "EMPLOYEE B",
      "dateOfBirth": "1985-12-02",
      "sex": "M",
      "addressType": "L",
      "addressLine1": "123 Pending Rd #02-234",
      "addressLine2": "",
      "addressLine3": "",
      "postalCode": "670123",
      "countryCodeForForeignAddress": "",
      "designation": "DIRECTOR",
      "bankCode": "7232",
      "commencementDate": "2026-02-14",
      "cessationDate": "2026-12-28",
      "ir8a": {
        "periodPaymentFromDate": "2026-02-14",
        "periodPaymentToDate": "2026-12-28",
        "salary": 300000,
        "bonus": 0,
        "nonContractualBonusPaidDate": "",
        "directorFees": 100000,
        "directorsFeesApprovalDate": "2026-12-12",
        "section45Indicator": "",
        "allowances": 3200,
        "grossCommission": 5050,
        "gratuityNoticePayExGratiaPayment": 3325,
        "compensationForLossOfOffice": 5000,
        "compensationForLossOfOfficeIndicator": "Y",
        "pensionRetirementBenefitsAccruedFrom1993": 4000,
        "designatedPensionOrProvidentFundName": "PENSION FUND A",
        "employerContributionToPensionOrProvidentFundOutsideSg": 4000,
        "excessOrVoluntaryCpfContributionByEmployer": 2000,
        "gainsAndProfitsFromSOGS101b": 0,
        "gainsAndProfitsUnderS101g": 0,
        "valueOfBenefitsInKind": 13528,
        "othersIncome": 35103,
        "totalIncome": 435103,
        "exemptIncomeOrIncomeSubjectToTaxRemission": 4000,
        "exemptOrRemissionIncomeIndicator": "4",
        "incomeTaxBorneByEmployerIndicator": "P",
        "amountOfIncomeForTaxBorneByEmployer": 13528,
        "fixedAmountOfIncomeForTaxBorneByEmployee": 0,
        "cpfOrDesignatedFund": 20400,
        "donationsDeductedThroughSalaries": 0,
        "contributionsToMosqueBuildingFund": 0,
        "lifeInsurancePremiumThroughSalaries": 0
      },
      "appendix8A": {
        "accommodationRecords": [
          {
            "accommodationId": 1,
            "addressPlaceOfResidenceByEmployer": "123 MARSILING RISE #12-02 SINGAPORE 730123",
            "occupationFromDate": "2026-03-01",
            "occupationToDate": "2026-04-29",
            "numberOfDays": 60,
            "numberOfEmployeeSharing": 1,
            "annualValueOfPremises": 3287.67,
            "furnitureAndFittingsValueIndicator": "F",
            "furnitureAndFittingsValue": 1643.84,
            "rentPaidByEmployer": 0,
            "taxableValueOfPlaceOfResidence": 4931.51,
            "totalRentPaidByEmployeeForPlaceOfResidence": 300,
            "totalTaxableValueOfPlaceOfResidence": 4631.51,
            "utilitiesAndHousekeepingCosts": 100,
            "driver": 0,
            "servantOrGardenerOrUpkeep": 0,
            "taxableValueOfUtilitiesAndHousekeeping": 100
          },
          {
            "accommodationId": 2,
            "addressPlaceOfResidenceByEmployer": "130 MARSILING RISE #10-02 S730130",
            "occupationFromDate": "2026-04-30",
            "occupationToDate": "2026-07-31",
            "numberOfDays": 93,
            "numberOfEmployeeSharing": 2,
            "annualValueOfPremises": 0,
            "furnitureAndFittingsValueIndicator": "",
            "furnitureAndFittingsValue": 0,
            "rentPaidByEmployer": 7597,
            "taxableValueOfPlaceOfResidence": 0,
            "totalRentPaidByEmployeeForPlaceOfResidence": 0,
            "totalTaxableValueOfPlaceOfResidence": 7597,
            "utilitiesAndHousekeepingCosts": 150,
            "driver": 100,
            "servantOrGardenerOrUpkeep": 50,
            "taxableValueOfUtilitiesAndHousekeeping": 150
          }
        ],
        "actualCostOfHotelOrServicedApartment": 0,
        "amountPaidByEmployee": 0,
        "taxableValueOfHotelaccommodation": 0,
        "costOfLeavePassageAndIncidentalBenefits": 0,
        "interestPaidByEmployer": 0,
        "insurancePremiumsPaidByEmployer": 200,
        "freeOrSubsidisedHoliday": 100,
        "educationalExpenses": 0,
        "entranceOrTransferFeesToSocialClubs": 0,
        "gainsFromAssets": 0,
        "fullCostOfMotorVehicle": 0,
        "carBenefit": 50,
        "otherNonMonetaryAwardsOrBenefits": 700,
        "totalValueOfBenefitsInKind": 13528.51
      },
		"appendix8B": {} 
    }
  ]
}