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, employers have the option to either submit the employment income information under the new organisation or under the respective organisations. Indicate the option in the Update on Organisation Status Form and our officers will guide you on the submission steps accordingly.
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.