Your Feedback - Our Response

We thank taxpayers for giving us your suggestions and feedback through our various feedback channels. Here are some highlights of your suggestions and feedback, as well as IRAS' follow-up actions.

You can also read highlights of past feedback here

Clear Guidelines

No.
Suggestions and Feedback IRAS' Response 

Filing Obligations of New Companies

To provide clarity on the Corporate Tax filing obligations of newly incorporated companies if such companies did not carry on business, were in a tax loss position or qualified for income tax exemption under the Tax Exemption Scheme for New Start-Up Companies.







We have updated our webpage and FAQs to include the suggested information. In addition, we have included more information on record keeping to help new companies in their tax compliance.

Filing of Related Party Transactions (“RPT”) Form

To clarify whether a dormant company with RPT value exceeding $15 million can file Form C-S or Form C for Dormant Company.


We have updated our website and FAQs (PDF, 606KB) to clarify that a dormant company is required to file the RPT form if its RPT value exceeds $15 million. Hence, the dormant company should submit Form C (Upload) and file its RPT form accordingly. The explanatory notes to Form C-S and Form C for the YA 2019 have also been updated to inform that dormant companies with RPT value exceeding $15 million are to use Form C (Upload) instead of other modes of submission.



Update Corporate Profile/ Contact Details e-Service

Postal Codes with preceding “0”s are displayed without the “0”s.




We have corrected the e-Service to display Postal Codes with preceding “0”s correctly.


4

Instruction to submit Certificate of Residence (COR) when claiming Double Taxation Relief/Exemption

To provide guidance on how to submit COR.



We have updated our website content to include a step-by-step guide on submission of COR. 

We have created an online form for taxpayers to submit the COR electronically.
5

Suggestions on Withholding Tax e-Services

  • To provide more information on Withholding Tax submission such as list of submissions e-filed and the filing status (e.g. draft, pending approval, approved.)

  • To send notification when there is new Withholding Tax filing record pending for approval or draft records near deletion date



We have plans to enhance S45 e-Services to provide more information on Withholding Tax submissions (e.g. consolidated view of records submitted, submission status, payment status etc.)

This will help preparers/ approvers track their Withholding Tax filing and payment status.

6

Suggestion to enhance clarity in Individual Income Tax (IIT) bill and enforcement notices relating to Tax Clearance

To provide greater clarity on payment instructions in IIT tax bills relating to Tax Clearance.


We have reviewed and enhanced the IIT tax bill (including the Statement of Account) for clearance cases in Sep 2019 to ensure better clarity.  


 7

Calendar year basis for determining GST registration liability

Businesses found it cumbersome and unintuitive to monitor their annual taxable turnover four times a year (i.e. at the end of each calendar quarter) to assess whether they are required to register for GST.


To simplify the GST registration rules and ease compliance for businesses, we have amended the GST legislation to determine GST registration liability based on calendar year instead from Jan 2019.  Businesses only need to monitor their taxable turnover at the end of every calendar year (i.e. 31 Dec) and register for GST on retrospective basis if their annual turnover exceeds $1 million.

Refer to Do I Need to Register for more information. 
 8

Customer accounting for prescribed goods

To provide more examples of the type of goods that are included in the meaning of ‘prescribed goods’ for customer accounting purpose, where the GST-registered customer accounts for GST instead of the GST-registered supplier.


We have updated our e-Tax Guide “GST: Customer Accounting for Prescribed Goods (PDF, 434KB)” to include more examples of mobile phones, memory cards and off-the-shelf software that are included or precluded from the meaning of ‘prescribed goods’ for the purpose of customer accounting.
 9

Clarification on the GST treatment of refundable deposits

To clarify the GST treatment for deposit payments received for the supply of goods or services by GST-registered suppliers, if the deposit is refundable when the supply is subsequently cancelled.


GST must be charged and accounted for on the receipt of deposits that form partial payment for goods or services to be supplied.

We have updated our website to explain that this GST treatment applies even if the supplier is prepared to refund the deposit when the supply is subsequently cancelled. In such situation, the supplier can then adjust the GST previously accounted when he makes the refund.

GST is not chargeable only on the receipt of security deposits.
 10

Email Us page

To provide information on common enquiries relating to filing of tax return / tax clearance and assessment matters.


We have added more FAQs relating to filing of tax return / tax clearance (from Feb to Apr) and assessments (from May to Jan) on the Email Us page when the following categories are selected:

(a) General Tax matters (For foreigners)

(b) General Tax matters (For Not Ordinarily Resident or employees working for foreign employers)

(c) Tax clearance for non-Singaporean employees


 11

Medisave contributions for self-employed person

To provide information on limiting Medisave contributions for self-employed person who has already made CPF contributions as an employee.



We have updated our website with an FAQ on the qualifying conditions to limit the Medisave contributions as a self-employed person and included CPFB contact details for more information.
 12

More specific sections for targeted groups at IRAS website

To provide information by targeted business groups on self-employed webpages. 

We have renamed our webpage header from “Essential Information for Self-Employed by Profession/Trade” to “Essential Information for Self-Employed by Industry/Trade” to facilitate a more intuitive and easier navigation experience for users.
 13

Examples on stamping of leases with variable rents

To improve our examples on stamping of leases with variable rents on the IRAS website.

We have updated our website to provide greater clarity on the computation of stamping of lease with variable rents (i.e. where a portion of total rent includes a percentage of the tenant’s sales turnover).
 14

Frequently used e-Stamping guides

To provide clearer guidance on how to retrieve stamp certificate after payment and how to retrieve, delete or submit a draft stamping record.


We have updated the website to include frequently used e-Stamping guides for different log-in users (such as via CorpPass/ SingPass/ Non-Login), in response to common enquiries on how to retrieve stamp certificate after payment and how to retrieve, delete or submit a draft stamping record.
 15

How to pay Stamp Duty

To provide clarity on information for Stamp Duty payment modes.

We have updated the website to provide greater clarity on different modes of payment for Stamp Duty.
 16

Utilisation of Property Tax

To share how property tax collected is being utilised

We have improved on the profiling of taxpayers and enhanced the information in both the electronic and interactive property tax bills, since Dec 2019, on how property tax and other taxes collected are used to fund the development of Singapore.

 

Simple way to comply 

No. Suggestions and Feedback IRAS' Response 

Form C-S e-Filing template

 

To remove negative questions in the Form C-S e-Filing template.


We will review and make appropriate changes to our YA 2020 Form C-S e-Filing template to avoid negative questions. 


 2

New GST registration calculator

To provide a simple and user-friendly tool to help businesses self-assess whether they are required to register for GST.


We have published an interactive GST registration calculator in Oct 2019 to ease businesses’ compliance with the GST registration rules. The calculator simply requires businesses to select their sources of income and enter their financial information, which will then show whether the business is required to register for GST.
 3

Suggestion for reminders to be issued for taxpayers seeking tax clearance

To send reminders for payment to taxpayers before taking recovery actions.


We will send reminders to taxpayers seeking tax clearance before taking recovery action from Jan 2020.
 4

Simple ways to comply for Property Tax

To reduce the need for taxpayers to manually toggle between different digital platforms to perform different transactions after receiving their annual property tax bill.


We have introduced the interactive property tax bill since Dec 2019 to provide a “one-stop” digital bill experience, where residential property owners can view, pay and make enquiries on their bill in a single platform.