Amendments to Submitted Information

Employers are advised to verify all information before submission to ensure data accuracy. However, if there are errors, employers are required to submit amendment files when there are changes to employee ID, income and deduction amounts or fields that affect the amount that was submitted. Amendment files are not required for changes to employees' personal particulars such as nationality, date of birth, etc. Email these changes to ais@iras.gov.sg instead.

 

Submission of Amendment Files

Amendments must be submitted as soon as the errors are discovered to ensure that the tax assessment for the employee is correct. The deadline to submit amendments is 31 Mar.

Preparing Amendment Files

Guidelines for Preparation of Amendment Files

  • Only prepare the affected employees' records
  • Provide only 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 has to be submitted as well. 

For details on how to prepare amendment files, refer to the Amendment Guide (1.30 MB).

Employer have report 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".

Employer have reported the bonus amount higher 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".

Ways to Submit Amendment Files

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

Notify Employees

Amounts will be updated at myTax Portal only when the amendment records have been successfully processed. 

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

 

  • 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 2017 should be declared in Form IR8A for the year ended 31 Dec 2017.

    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?

    You must:

    1. Submit an amendment file with the same amounts as the original record but with negative signs to negate the earlier submission; and
    2. Submit another original file with the correct ID.

    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))?

    You can 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 .

    If the error was on the year of exercise, you have to submit two amendment files. If the date of exercise was 3 Jan 2017, but 3 Jan 2016 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 2017 (income derived in 2016).
    2. In the second file, input 50 shares with the correct exercise date of 3 Jan 2016 to be submitted under the YA 2018 (income derived in 2017).

    Example 3: Incorrect Date of Grant

    If the date of grant is 3 Jan 2017, but was incorrectly submitted as 3 Jul 2017 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 2017.

    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 correct/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)

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