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Amendments to Submitted Information

Employers should ensure data accuracy by verifying all information before submission. If there are errors in employee ID, income and deduction amounts or fields that affect the amount that was submitted, employers are required to submit amendment files. Amendment files are not required for changes to employees' personal particulars such as nationality, date of birth, etc. Email these changes via myTax Mail (select Businesses > Employers > Auto-Inclusion Scheme (AIS)) instead.

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Submission of Amendment Files

Amendments must be submitted immediately when the errors are discovered.

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Preparing Amendment Files

Guidelines for Preparation of Amendment Files

  • Only prepare the affected employees' records
  • Provide the difference in amounts (see examples below)
  • Leave other numeric fields not affected by the error blank
  • If the amendment for the appendices (IR8S, Appendix 8A/8B) affects the figures submitted for Form IR8A, an IR8A amendment file must be submitted as well. 
Example 1: Previous Income Reported is Lower

Employer has reported the income lower than the actual income earned in the earlier submission.

Actual salary earned= $25,000

Original submission = $21,000

Salary amount to be given in the amendment files should be shown as "$4,000".

Example 2: Previous Bonus Reported is Higher

Employer has reported the bonus amount ahigher than the actual bonus received.

Actual bonus received = $6,000

Original submission = $8,000

Bonus amount to be given in the amendment file should be shown as "-$2,000".

Refer to the  Amendment Guide (PDF, 1.18 MB) on how to prepare amendment files for the different scenarios. 

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Ways to Submit Amendment Files

The steps to submit amendment records are the same as submitting original records.

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Notify Employees

The amended amount will be updated at the employees' myTax Portal when the amendment records have been successfully processed. 

Employer should inform the affected employees to proceed to file their tax return although they may not be able to see the amended details. The amended amount will be reflected in their Notice of Assessment. 

 

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  • How to submit the arrears payments?

    Create a separate file for each basis year for which the arrears payments were made and reflect the amounts under the respective type of payment, e.g. employment income, allowance, etc. Do not include arrears payments in the current year's file.

    Example: Director's Fees

    The director is entitled to the director's fees on the date the fees are voted and approved at the company's AGM/EGM of that calendar year.

    For example, director's fees voted for and approved at a company's AGM/EGM on 30 Jun 2019 should be declared in Form IR8A for the year ended 31 Dec 2019.

    If your company held more than one meeting during the calendar year to approve payments of director's fees for the same financial year, enter the date of approval of the latest meeting held.

  • How do I amend if I had submitted a record with the wrong employee's ID?

    1. Submit an amendment record with a negative amount of what has been wrongly submitted; and
    2. Submit another original record with the correct ID.

    Please ensure that complete and accurate information is submitted to IRAS.

  • Can I use another AIS software (e.g. Offline Application) to submit the amendment record if the original employment income data was submitted using a different software (e.g. Submit Employment Income Records at myTax Portal (Online Application))?

    Yes, you may submit an amendment file using a different AIS software.

  • How do I submit amendments to Appendix 8B?

    Example 1: Incorrect Exercise Price

    If the exercise price (or market value) was $10.22, but only $8.22 was submitted for the 100 shares exercised.

    To amend:

    1. Input "-100" shares with the exercise price (or market value) of $8.22 to offset the wrong entry.
    2. Input 100 shares with the exercise price of $10.22.

    Example 2: Incorrect Date of Exercise

    If the error was only on the day and/or month of the date of exercise, you do not have to submit an amendment file. Inform IRAS of the incorrect date and the list of affected employees' myTax Mail (select Businesses > Employers > Auto-Inclusion Scheme (AIS)).

    If the error was on the year of exercise, you have to submit two amendment files. If the date of exercise was 3 Jan 2020, but 3 Jan 2019 was submitted for the 50 shares exercised at $2.33.

    To amend:

    1. In the first file, input "-50" shares with the exercise price of $2.33 to offset the wrong entry submitted under the YA 2020 (income derived in 2019).
    2. In the second file, input 50 shares with the correct exercise date of 3 Jan 2020 to be submitted under the YA 2021 (income derived in 2020).

    Example 3: Incorrect Date of Grant

    If the date of grant is 3 Jan 2020, but was incorrectly submitted as 3 Jul 2020 for 50 shares exercised at $2.33.

    To amend:

    1. Input "-50" shares with the exercise price of $2.33 to offset the wrong entry.
    2. Input 50 shares with the correct date of grant of 3 Jan 2020.

    Example 4: Incorrect Particulars of Company

    If the UEN and Name of Company that offered the stock option was given wrongly in the previous submission.

    To amend:

    1. Enter the same information as per previous submission with negative sign for number of shares under the wrong name and ID of the company.
    2. Enter the correct UEN and Name of Company and all the relevant information.

    Example 5: Incorrect Type of Plan

    If the Type of Plan was ESOP but ESOW was entered for the previous transaction.

    To amend:

    1. Enter the same information as per previous submission with negative sign for number of shares under the Type of Plan.
    2. Enter the correct Type of Plan and all the relevant information.

    Example 6: Incorrect Number of Shares

    If the number of shares exercised was 200, but 20 shares was entered for the previous submission.

    To amend:

    Enter the variation of "180" shares. (200 -20 = 180)

    If the number of shares exercised was 300, but 340 shares was entered for the previous submission.

    To amend:

    Enter the variation of "-40" shares. (300 - 340 = -40)