- Indicate "Additional" under "Type of Form IR21" if you are reporting additional income payable to your employee.
- Report only the amount of additional income payable and additional withheld monies.
Notes: -
Do not report other income details which have been previously reported. Otherwise, the income will be double-assessed.
- You are required to withhold the additional income from your employee, pending IRAS' processing of the Additional Form IR21.
| - Indicate "Amended" under "Type of Form IR21" if you are making changes to the previous Form IR21 submission(s).
- Report the full set of income details and the revised amount of monies withheld.
Notes: -
Amended Form IR21 will supersede all other Form IR21 submitted previously for the employee.
- If you are only making changes to the "Amount of Monies Withheld pending Tax Clearance", please inform IRAS via email. You do not need to file an Amended Form IR21
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