From Year of Assessment (YA) 2017, participation in AIS is compulsory for employers with 10 or more employees or who have received the "Notice to File Employment Income Of Employees Electronically" gazetted under S68(2) of the Income Tax Act(254KB).
The AIS registration for YA 2017 has ended. Registration for YA 2018 will begin from Jul 2017 onwards.
Find out more about employers participating in the AIS.
(The submission portal will remain open for amendment
The submission system works on an addition basis. For amendments, please state only the amounts to be added to or subtracted from the previous submission(s).
Refer to Amendment Guide (2.9MB)
Changes to business constitution include change of legal constitution from business to company, amalgamation and transfer of business from one person to another etc.