AIS employers have to inform IRAS if there are changes to their business constitution or if they are ceasing business operations. Any outstanding submissions of employment income information will have to be completed promptly.
When there will be a change to the business constitution or when the organisation is ceasing business, the employer has to submit the following to IRAS.
If there is no outstanding submission of employment income, you can indicate on the Updates on Organisation Status Form. If the submission is outstanding, refer to the information below for the appropriate action
There is no change to how you submit the employment information. You can use either the Validation and Submission Application, Submit Employment Income Records at myTax Portal (Online Application), Offline Application or the PAT system.
Generally, inactive ACRA statuses refers to the following business status: Business ceased, Ceased registration, Creditor's Voluntary Winding Up, Dissolved, Deregistered, Liquidation, Members' Voluntary Winding Up and/or Struck Off.
Employer should prepare the employment income information for submission according to the Instruction Guide (721 KB).
If the organisation has undergone a conversion of business, merger, restructuring or has transferred employees within the same group of companies, the employer has to submit the employment income information under the respective organisations according to the period of employment.
For example:An employer transferred all employees from Entity A to Entity B on 1 Jun 2018.
The employer will submit the employment income information for all employees as follows: - 1 Jan 2018 to 31 May 2018 under Entity A - 1 Jun 2018 to 31 Dec 2018 under Entity B
If your organisation does not fall into the above scenarios, email to ais@iras.gov.sg stating your organisation Tax Reference No. and its current situation in detail.