From 1 Aug 2016, the following changes to PIC Cash Payout Scheme will take effect:

1. Reduction of cash payout rate for qualifying expenditure incurred on or after 1 Aug 2016 from 60% to 40% (the cash payout rate is not determined by the date of submission of the cash payout application); and
2. Compulsory e-Filing of cash payout applications. Hardcopy applications will not be accepted from 1 Aug 2016.

From 5 Jul 2016, 2-Step Verification or 2FA is required when you access IRAS' e-Services using SingPass. If you have not set up your 2FA, you will be given a one-time grace period of 30 days to do so upon first login to SingPass. Please set up your 2FA within the grace period so that you can e-File your PIC cash payout applications. For more information, please visit the SingPass website.

Frequently Asked Questions

Under the PIC Scheme, businesses enjoy 400% tax deductions/allowances for qualifying expenditure incurred in any of the Six Qualifying Activities from the Years of Assessment (YAs) 2011 to 2018.  For YA 2013 to 31 Jul 2016, eligible businesses can also exercise an irrevocable option to convert qualifying expenditure of up to $100,000 for each YA into cash, at a conversion rate of 60%. For qualifying expenditure incurred on or after 1 Aug 2016, the cash payout conversion rate will be reduced from 60% to 40%. The PIC scheme will lapse after YA 2018.

To facilitate businesses' transition to these PIC changes taking effect on 1 Aug 2016, please refer to the following guidances:

At a Glance

 

Things to be aware of

 

Getting Help from IRAS

  • Register for PIC Seminars
  • Contact us

 

Information for Vendors and PIC Consultants

  • Find out more about what Vendors and PIC Consultants should know

 

Eligibility

All businesses, including sole proprietorships, partnerships, companies, registered branches and subsidiaries of a foreign parent or holding company, are eligible for PIC.

Six Qualifying Activities

PIC 2015_6 Qualifying Activities

 

Examples of IT and Automation Equipment that Qualify for PIC

Businesses may enjoy PIC benefits on the cost incurred to acquire or lease equipment that are in the PIC IT and Automation Equipment List.  For equipment that are not in the PIC IT and Automation Equipment List but which automate or mechanise the business processes and enhance productivity, you may apply to IRAS for approval on a case-by-case basis.

Use this search function to find out whether your equipment qualifies for PIC benefits.

PIC Benefits

Tax Deductions/ Allowances

400% tax deductions/ allowances on up to $400,000 of spending per year in each of the six qualifying activities.

 

PIC+ Scheme
From YAs 2015 to 2018, qualifying businesses can enjoy 400% tax deductions/allowances on up to $600,000 of qualifying expenditure per year in each of the six qualifying activities.

For more details, please refer to How PIC Benefits You.

Cash Payout

Option to convert up to $100,000 of total spending in all six activities for each YA into a non-taxable cash payout, in lieu of the tax deduction/allowance.

 

For qualifying expenditure incurred from YA 2013 to 31 July 2016, the cash payout is 60%.

 

For qualifying expenditure incurred on or after 1 August 2016 to YA 2018, the cash payout conversion rate will be at 40%.

For more details, please refer to How PIC Benefits You.

Qualifying Conditions

Tax Deductions/ Allowances

Carries on active business operations in Singapore.
Incurred qualifying expenditure and are entitled to PIC during the basis period of qualifying YA.

Cash Payout

Carries on active business operations in Singapore.
Incurred qualifying expenditure and are entitled to PIC during the basis period of qualifying YA.


Meets the three-local-employee condition.
Minimum qualifying expenditure for each cash payout option application is $400.

For PIC IT and automation equipment claims relating to YA 2016 onwards, equipment to be in use by the business at the point of electing for cash payout.

Claiming PIC Benefits

Tax Deductions/ Allowances

Other than design projects, no prior approval from IRAS is required. Claim enhanced deductions/ allowances in your Income Tax Return for the relevant YA by the filing due date.

 

Cash Payout

 

e-File PIC Cash Payout Application Form anytime after end of relevant financial quarter (for YAs 2013 to 2018) but before the filing due date of Income Tax Return for the relevant YA. 


Applying for Cash Payout

Company A, which runs a retail outlet, invested in a Point-of-Sale (POS) system and sent its staff for customer service courses in the financial year 2016 (YA 2017). The company paid for the staff training in July 2016 but the staff only attended the training in Sept 2016. The company has met the relevant qualifying conditions for PIC and decided to elect for the cash payout option.

Description Date Incurred Qualifying Cost 2Qualify for PIC expenditure?  PIC Cash Payout 3
 POS System  1 14 June 2016 $5,000Yes  $5,000 x 60%  4 = $3,000
 Customer service courses (Attended by the staff) 10 Sept 2016 $2,000 Yes $2,000 x 40%  5 = $800
Total cash payout           $3,800

 1: The POS System is on the prescribed list of PIC IT and automation equipment and has been put to use by the business at the point of electing for PIC cash payout. 

 2: The qualifying cost of $7,000 ($5,000 + $2,000) cannot be claimed as capital allowance /tax deduction against Company A's income in the income tax return. 

 3: As compulsory e-Filing is required from 1 Aug 2016, taxpayer will need to submit the PIC cash payout application form via mytax.iras.gov.sg anytime after the end of the relevant financial quarter(s), but not later than 30 Nov/ 15 Dec 2017 (if e-File Form C-S/ C). 

 4: The PIC cash payout conversion rate is 60% as expenditure is considered incurred before 1 Aug 2016 as the equipment was delivered before 1 Aug 2016. 

 5: The PIC cash payout conversion rate is 40% as expenditure is considered incurred only when the staff attended the training on 10 Sep 2016. The payment made in July 2016 is considered as prepayment.

 

Claiming Tax Allowance/ Deduction

Company B, which runs a manufacturing company, invested in Computer Numerical Control (CNC) cutting machines and sent its staff for customer service courses in the financial year 2016 (YA 2017). The company has met the relevant qualifying conditions for PIC and decided to claim PIC enhanced allowance/ deduction in its income tax return for YA 2017. 

Description  Date Incurred Qualifying Cost Qualify for PIC expenditurePIC Base Allowance/ Deduction  PIC Enhanced Allowance/ Deduction
 CNC cutting machines  1 10 Sept 2016$50,000 Yes $50,000 x 100% = $50,000 

$50,000 x 300% = $150,000

Customer service courses (Attended by the staff) 20 Oct 2016 $2,000 Yes $2,000 x 100% = $2,000 $2,000 x 300% = $6,000
Total allowance/ deduction                     $52,000 $156,000
Total tax savings (based on the prevailing corporate tax rate of 17% on the total allowance/ deduction)                             $35,360

 1: The CNC cutting machine is on the prescribed list of PIC IT and automation equipment. 

Applying for Cash Payout

Mr Lee runs a retail sole-proprietorship business and the business' relevant financial period is from Jan 2016 to Dec 2016 (YA 2017). He bought computers for his business which were delivered in Jun 2016. In addition, he paid training cost for his staff in Jul 2016 but his staff only attended the training in Sep 2016. Mr Lee met the relevant qualifying conditions for PIC and decided to elect for the cash payout option.

Description Date Incurred Qualifying Cost 2Qualify for PIC expenditure?  PIC Cash Payout 3
 Computers  1 14 June 2016 $8,000Yes  $8,000 x 60%  4 = $4,800
Industrial Training (Attended by his staff) 10 Sept 2016 $4,000 Yes $4,000 x 40%  5 = $1,600
Total cash payout           $6,4006

 1: Computers is a qualifying equipment on the prescribed list of PIC IT and automation equipment and has been put to use by the business at the point of electing for PIC cash payout. 

 2: The qualifying cost of $12,000 ($8,000 + $4,000) cannot be claimed as capital allowance / tax deduction against Mr Lee's income in his income tax return. 

 3: As compulsory e-Filing is required from 1 Aug 2016, taxpayer will need to submit the PIC cash payout application form via mytax.iras.gov.sg anytime after the end of the relevant financial quarter(s), but not later than 14 Apr / 18 Apr 2017 (if he e-Files Form B). 

 4: The PIC cash payout conversion rate is 60% as expenditure is considered incurred before 1 Aug 2016 as the equipment was delivered before 1 Aug 2016. 

 5: The PIC cash payout conversion rate is 40% as expenditure is considered incurred only when the staff attended the training on 10 Sep 2016. The payment made in July 2016 is considered as prepayment.

 6: Mr Lee will receive a non-taxable cash payout of $6,400 ($4,800 + $1,600).His chargeable income without deducting the qualifying cost of $12,000 is $28,000 and his tax payable is $160. Tax payable is calculated based on the progressive individual income tax rates. Thus, his net cash received will be $6,240 ($6,400 - $160).

 

Claiming Tax Allowance/ Deduction

Mr Tan runs a manufacturing sole-proprietorship business and the business' relevant financial period is from Jan 2016 to Dec 2016 (YA 2017). He bought computers in Jul 2016 and a Computer Numerical Control (CNC) cutting machine in Nov 2016 for his business. Mr Tan met the relevant qualifying conditions for PIC and decided to elect for PIC enhanced allowance / deduction in its income tax return for YA 2017. 

Description  Date Incurred Qualifying Cost Qualify for PIC expenditurePIC Base Allowance/ Deduction  PIC Enhanced Allowance/ Deduction
 Computers  1 10 Jul 2016$8,000 Yes $8,000 x 100% = $8,000 

$8,000 x 300% = $8,000

CNC cutting machine 1 16 Nov 2016 $3,000 Yes $3,000 x 100% = $3,000 $3,000 x 300% = $9,000
Total allowance/ deduction                     $11,000 $33,000
Total tax savings (Tax payable is calculated based on the progressive individual income tax rates)                             $7,800 2

 1: Computers and CNC cutting machine is on the prescribed list of PIC IT and automation equipment. 

 2: Before electing for PIC enhanced allowance, his chargeable income (CI) is $200,000 and his tax payable is $21,150. Mr Tan's total allowance will be $44,000 ($33,000 + $11,000) which is deductible against the business income. His CI will be reduced to $156,000 ($200,000 - $44,000) and his revised tax payable is $13,350. Thus, his total tax savings will be $7,800 ($21,150 - $13,350).

Checking Status of PIC Cash Payout Applications

Businesses are encouraged to check your application status via the e-Service - this is the quickest and most convenient way, as you will be able to access the e-Service anytime. IRAS strives to disburse the cash payout within three months of receiving your complete application. In most cases, IRAS processes the applications within six weeks.

 

IRAS selects a sample of applications for audit. For cases selected for audit, IRAS will request further details and supporting documents for review. We strive to complete the review within three months from receiving the complete information. The processing time may take up to six months, depending on the complexity of each case.

Things to Be Aware Of

Measures to Curb PIC Abuse

IRAS takes a serious view of any non-compliance or abuse of the scheme. Offenders convicted of PIC fraud will have to pay a penalty of up to four times the amount of cash payout fraudulently obtained, and a fine of up to $50,000 and/or face imprisonment of up to five years. This includes any person who wilfully assists another person to obtain a cash payout or PIC bonus which he is not entitled to.

Anti-Abuse Measures

IRAS has come across business arrangements aimed at artificially creating or inflating PIC claims. While such cases make up a minority of PIC claims, the following anti-abuse measures have been introduced to target abusive arrangements and intermediaries that promote or facilitate such arrangements:

  1. Deny PIC benefits arising from abusive arrangements as follows:

Description of Abusive Arrangement

Amount of PIC Benefits Disallowed

It consists of or uses artificial, contrived or fraudulent means.

That part of PIC benefits arising from the use of the artificial, contrived or fraudulent means

The amount paid for the goods/ services exceeds their open market value for no bona fide commercial reason.

PIC benefits computed based on the difference between the amount paid by the business and the open market value

There is no bona fide commercial reason for entering into the arrangement.

Full amount of PIC benefits

    2.      Impose penalties on intermediaries (including vendors and consultants) who know or have reasonable grounds to believe that the arrangements they are promoting are abusive PIC arrangements. Convicted offenders need to pay a fine of up to $10,000 and/or face imprisonment of up to three years.

A promoter of a PIC arrangement is a person who:

  1. Designs, facilitates, organises or manages that arrangement; or
  2. Publishes, disseminates or communicates any information for the purpose of inducing or encouraging any other person to enter into the arrangement.

Examples of Abusive PIC Arrangements

IRAS adopts a commonsensical approach towards interpreting the law on the anti-abuse measures. When ascertaining whether an arrangement is abusive and/ or an offence has been committed, we will consider all relevant facts and circumstances and conduct in-depth investigations where necessary. Please refer to the following scenarios which, in our view, contain abusive features:

An individual who is not carrying out an active business takes the following action(s) to make PIC cash payout claims with IRAS:

  1. Incorporate sole-proprietorships or companies with ACRA;
  2. Make minimum/low CPF contributions for persons who are not employees, such as parents, siblings, friends or other persons. This is done so that they appear to be employees of the claimants for PIC claims when in fact no work was done or that the works which were purportedly done were not for bona fide commercial reason; and/or
  3. Sign agreements with related/friendly parties to purchase items or services such as mobile apps or websites at inflated prices.

The claims will be disallowed as the PIC arrangements are abusive. The actions are contrived, overvalued and put in place so as to make PIC cash payout claims without bona fide commercial reason. IRAS will consider whether these claims should be subject to criminal investigations.

In some abusive PIC arrangements, a group of individual sets up multiple businesses and sells PIC-qualifying products or services among them typically at inflated prices. There is no bona fide commercial reason for such sales aside from obtaining a PIC cash payout.
Such an arrangement may include the following:

  1. Two individuals arrange to set up a company each, Company A and Company B. Both companies provide identical services (e.g. training).
  2. Company A engages Company B to conduct training to Company A's employees for $15,000; while Company B also engages Company A to conduct similar training to their employees for $15,000.
  3. The cost for delivering both sets of training is negligible since the companies could have provided the training services to their own employees.

Companies A and B both seek to benefit from PIC cash payouts and bonus of $24,000 each. The claims will be disallowed as the PIC arrangements are abusive. Aside from deriving PIC cash payouts, there is no bona fide commercial reason for the arrangements. IRAS will consider whether these claims should be subject to criminal investigations.

An individual sets up many companies. These companies derive minimal revenues, but would each incur PIC qualifying expenditure that is disproportionate to their revenue (e.g. ten times the revenue) and claim PIC cash payouts and bonus. For example:

  1. A director sets up Companies X, Y, and Z to sell baby products through mail order - Company X sells clothes, Company Y sells toys and Company Z sells diapers.
  2. All companies derived $1,000 in sales in the relevant period.
  3. All companies engaged an e-commerce vendor to develop a website and inventory management system for each of the companies. Each company incurred $15,000 on the software.
  4. All companies would claim PIC cash payouts and bonus of $24,000 each. The net receipt of the companies would be $9,000 each after subtracting $15,000 paid to the software vendor.
  5. In participating in this arrangement, the director of Companies X, Y, and Z would benefit $27,000 in total.

The claims will be disallowed as the PIC arrangements are abusive. Apart from the purpose of obtaining PIC cash payouts, there is no bona fide commercial reason to incur such disproportionate expenditure and to duplicate three sets of website and inventory management software for this scale of business activity. IRAS will also consider whether these claims should be subject to criminal investigations.

For more examples of abusive PIC arrangements, please refer to Annex H of the e-Tax Guide "Productivity and Innovation Credit (1.02MB)" Revised!.

If you wish to report potential abuse of the PIC scheme, you can email IRAS at ifd@iras.gov.sg.

Alternatively, you can write in to:

Inland Revenue Authority of Singapore
Investigation & Forensics Division
55 Newton Road
Revenue House
Singapore 307987

Vendors, salespersons and consultants may approach you and offer to help you claim PIC cash payout if you buy their products/engage their services. Please be mindful of those who misrepresent the intention of the PIC scheme. Here are some signs that you could be asked to participate in an unacceptable PIC arrangement.


If you make incorrect PIC cash payout claims based on wrong advice by vendors, salespersons and consultants, you may need to pay a penalty and/or face imprisonment as you are ultimately responsible for the accuracy of your PIC application.
Please refer to the IRAS website or contact IRAS (details listed below) should you wish to:

  1. Get assistance or clarification on PIC
  2. Verify if the advice given to you by vendors, salespersons or consultants is accurate

When submitting PIC cash payout claims, both businesses and PIC consultants should take note of the correct procedure and common mistakes to avoid. This will minimise unnecessary delays in the processing of the PIC application and help businesses to keep a clean record with IRAS.

For more details, please refer to Common Mistakes Made by Companies when Filing PIC claims.

Voluntarily Disclose an Error to Qualify for Reduced Penalties

IRAS' Voluntary Disclosure Programme aims to encourage taxpayers that have made error in their tax returns to voluntarily come forward to correct their errors and set their tax matters right, in exchange for reduced penalties.

If you have made any errors in claims for PIC cash payout on any of the six qualifying activities of the PIC scheme, please disclose the errors to IRAS by submitting the PIC Disclosure of Error Form (73KB).

If you have made errors in your claims for PIC enhanced tax deductions/ allowances in the Income Tax Return (Form C-S/ C), please submit a revised tax computation together with the Form for Filing Revised Income Tax Computations(s) (86KB).

Engaging PIC Consultants to File Claims

Most businesses file their PIC cash payout claims themselves. If you need assistance from PIC consultants when submitting your PIC cash payout claims, please consider the background of these consultants and engage only those who are competent to provide factual advice. These consultants typically charge a fee (flat fee and/or a percentage of the PIC cash payout received) for their services.

IRAS has not appointed or endorsed any private consultant on PIC matters.
Regardless of whether businesses file the PIC cash payout claims on their own or with the help of consultants, businesses are ultimately responsible for the accuracy of the claims.

For more details, please refer to Engaging Consultants to File PIC Claims.

Getting Help from IRAS

  1. Register for PIC Seminars
    IRAS holds regular PIC seminars to help businesses understand how they may benefit from the PIC scheme. The specially designed seminars include the following topics:
    1. Benefits of PIC Scheme
    2. Six Qualifying Activities under the Scheme
    3. Computation of Tax Deduction and Cash Payout Option
    4. PIC+ Scheme for Small and Medium Enterprises (SMEs)
    5. Application Details
    For more details, please refer to the Seminars and Events page.
  2. Contact Us
    Please contact us for assistance or clarification on PIC.

Type of Entity

Helplines

Email
EASY Access Code/ myTax Portal (Log-in enquiries) 1800 356 8015 For non-confidential enquiries, please click here to submit your email enquiries.

PIC Matters for Companies (e.g. private limited company)

1800 356 8622

For non-confidential enquiries, please click here to submit your email enquiries.

PIC Matters for Self-employed (e.g. sole proprietorship)/ Partnership

+65 6351 3534

For non-confidential enquiries, please click here to submit your email enquiries.

If your enquiry contains confidential information, please email us via myTax Mail for added security. Please go to mytax.iras.gov.sg and log in with your SingPass or IRAS PIN to access myTax Mail.

Find out more about myTax Mail.

Information for Vendors and PIC Consultants

Vendors and PIC Consultants are expected to be familiar with the rules and procedures relating to the PIC scheme, if they intend to help their clients claim PIC. Find out more about what Vendors and PIC Consultants should know about PIC.  

  • Do investment holding companies qualify for PIC?

    Investment holding companies do not qualify for PIC as they do not carry on a trade or business for tax purposes.  These companies own investments such as properties and shares for long-term investment and derive investment income such as dividend, interest or rental. 

     

  • Do service companies qualify for PIC?

    A service company renders services to/on behalf of its related companies.


    Service companies that derive arm's length fees will qualify for PIC. These companies need to prepare their tax computations under the normal tax rules. If a service company elects to use the cost plus mark-up basis of assessment, the company will not qualify for PIC.  This is because an acceptance of mark-up as the chargeable income of the company is net of all available deductions and allowances (including PIC).

  • Do bodies of persons i.e. clubs, trade associations, management corporations, town councils and co-operatives qualify for PIC?

    The PIC cash payout and PIC bonus are not available to bodies of persons. It is available only to companies, partnerships and sole-proprietorships with at least three local employees, as the intention is to focus our help on business enterprises, especially SMEs with cash-flow needs for their expenditures on innovation and productivity initiatives.

    As for PIC enhanced deductions, only bodies of persons deemed to be carrying on business (for tax purposes) can avail themselves of the PIC enhanced deductions/ allowances. Do note that clubs, trade associations and management corporations are normally not considered as conducting a commercial or profit-making trade or business.

    The following paragraphs spell out the eligibility of the various Bodies of Persons in making claims for PIC deductions/ allowances.

    (a)     Clubs and Management Corporations

    % of receipts from membersDeemed carrying on business?Can claim PIC deductions/ allowances?

    < 50%

    Yes

    Yes

    > 50%

    No

    No

    (b)     Trade associations

    % of receipts from Singapore members*Deemed carrying on business?Can claim PIC deductions/ allowances?

    ≤ 50%

    No

    No

    > 50%

    Yes

    Yes

    * Receipts refer to entrance fees and subscription from Singapore members who can claim deductions in their tax returns.

    (c)     Town councils are deemed not to be carrying on a trade or business . As such, they do not qualify for the enhanced tax deductions under PIC.

    (d)     Co-operatives registered under the Co-operativ e Societies Act are exempt from tax under Section 13(1)(f) of the Income Tax Act. As such, they do not qualify for the enhanced tax deductions under PIC. 

  • If I am a newly set up company, can I enjoy both PIC and the tax exemption scheme for new start-up companies?

    Yes, if your company meets the conditions under PIC and "Tax exemption scheme for new start-up companies" respectively.
  • Our business income is taxable at the prevailing rate and concessionary rate. How will enhanced deductions be allowed on qualifying expenditure in relation to income streams taxed at different tax rates? 

    For a business whose income is taxable at the prevailing rate ("normal income") as well as at one or more concessionary rate(s) ("concessionary income"), enhanced deductions are first granted on qualifying expenditure incurred in relation to the normal income.

    If the applicable expenditure cap is not exhausted, enhanced deductions are then granted on qualifying expenditure incurred in relation to the concessionary income that is subject to tax at the highest concessionary rate first followed by the next highest rate and so on, until the expenditure cap is reached.

  • How will enhanced deductions be allowed on common expenditure and common assets if our business income is taxable at the prevailing rate and concessionary rate?

    In general, common expenditure incurred for both the normal and concessionary trade is allocated to income derived from each trade for tax purposes. 

    Common expenditure

    When computing the PIC benefits, enhanced deductions (excluding enhanced deductions arising from IPR registration) are first granted on qualifying common expenditure allocated to the normal income.

    If the applicable expenditure cap is not exhausted, enhanced deductions are then granted on qualifying common expenditure allocated to the concessionary income that is subject to tax at the highest concessionary rate first followed by the next highest rate and so on, until the expenditure cap is reached.

    Where the IPR registration cost is a common expenditure, the base and enhanced deductions are determined first before allocating the deductions to each stream of income.

    Common assets

    Enhanced allowances on common assets i.e. qualifying equipment and IPRs are granted on the full cost of each asset, up to the expenditure cap. The enhanced allowances are then computed for each qualifying common asset before the 100% base and 300% enhanced allowances are allocated to each stream of income.

  • How long am I required to keep the supporting documents for my claims under PIC?

    The existing record keeping requirements for businesses apply. You are required to maintain all the supporting documents such as invoices for a period of five years.

    For example, if you purchase PIC Automation Equipment during your financial year ending in year 2015 (i.e. the basis period for YA 2016) and make a claim for cash payout for YA 2016, you are required to keep the relevant documents for the purchase till 31 Dec 2020.

  • What should I do if I have overlooked the PIC enhanced tax allowances/deductions in the Income Tax Return?

    For sole-proprietors/partnerships

    You can email* us within 30 days from the date of your Notice of Assessment/Allocation of Profit/Loss to Partners with the following information:

    • Your full name
    • Tax reference number
    • Revised four-line statement, including the amount of qualifying PIC enhanced allowances/deductions under the "Allowable Business Expenses" of the 4-line statement
    • Completed PIC Enhanced Allowances/Deductions Declaration Form for Sole-proprietors and Partnerships (available at www.iras.gov.sg > Home > Quick Links > Forms > Individuals)

    For businesses with revenue of $500,000 or more, you need to complete the PIC declaration form and submit this together with a revised tax computation.

    For companies

    You can email* us within two months from the date of your Notice of Assessment with the following information:

    • Your full name
    • Tax reference number
    • Revised tax computation, incorporating the computation of PIC claims
    • Completed Form for Filing Revised Income Tax Computation(s) (available at www.iras.gov.sg > Home > Quick Links > Forms > Businesses > Corporate Tax Forms) 


    * Please use myTax Mail for added security by logging in to mytax.iras.gov.sg with your SingPass or IRAS PIN. Find out more about myTax Mail.

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