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 in the 2nd quarter of 2017.
Find out more about employers participating in the AIS.
(The deadline to e-Submit employment income information for e-Submission of Employment Income is on 1 Mar 2017. Amendment files if any, would need to be submitted by 31 Mar 2017.)
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.