Income Tax on Companies / Employer-related Matters

Please do not use this channel to send us your specific enquiry regarding your personal/business tax matter. If you would like to correspond with us on your specific personal/business tax matter, please email us via myTax Mail for added security.

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For enquiries pertaining to a specific company/business entity, please provide the Tax Reference Type and Tax Reference Number of the company/business entity. *

 

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Companies






Frequently Asked Questions on Corporate Tax:

If you would like to seek IRAS’ guidance and advice on the tax treatment for your company (excluding hypothetical or tax planning enquiries), please provide your company’s tax reference number and full facts of the case in order for us to assist you.


Employers






Frequently Asked Questions on Auto-Inclusion Scheme for Employment Income:

1. I am unable to find the “Submit Employment Income Records” selection at myTax Portal. How do I complete the submission of records?

    Please authorise yourself via CorpPass (1.01 MB). Thereafter you will be able to view the “Submit Employment Income Records” selection and submit the income information to IRAS electronically on behalf of your organisation.

2. I have fewer than 7 employees in my organisation. Can my organisation be withdrawn from the Auto-Inclusion Scheme (AIS)?

    From Year of Assessment (YA) 2020, participation in AIS is compulsory for employers with 7 or more employees or who have received the "Notice to File Employment Income Of Employees Electronically under the Auto-Inclusion Scheme (AIS)" gazetted under S68(2) of the Income Tax Act (344 KB).

Although your organisation has fewer than 7 employees, you are required to submit your employees’ income information via AIS if you have received the notice.

However, if there are changes to the business constitution or if your organisation is ceasing business operations, please complete the Update on Organisation Status Form. You may refer to Inform IRAS if the Organisation Status has changed for more details.

3. I have sought tax clearance (Form IR21) for my employees. Do I still need to submit their income information via Auto-Inclusion Scheme (AIS) submission? 

    Employers are not required to submit the details of employees’ income information for employees who have sought tax clearance. However, if there are additional income for these employees, please submit an additional IR21.

4. I have made an error to the employment income information submitted. How can I rectify this? 

    Please amend and resubmit the record for the affected employee only. The amended record should be the difference in amounts between the income reported to IRAS and actual income earned by the employee.

Example:
Employer has submitted to IRAS a lower income than the actual income earned.

Actual salary earned = $25,000
Original submission = $21,000
Salary amount to be submitted in the amendment file = $4,000

If the amount is higher than the actual income earned, submit an amendment file with negative amount.

You do not have to submit an amendment record for changes to employee’s personal particulars (e.g. address, date of birth, etc.). Instead, please send us these changes via myTax Mail (select Businesses > Employers > Auto-Inclusion Scheme (AIS)).

5. I am unable to launch the Validation and Submission Application / Offline Application. How do I rectify the issue?

    To run the Validation and Submission Application / Offline Application, the Java Runtime Environment must be installed on your computer. Please refer to pages 3 and 4 of the User Guide for Troubleshooting AIS Application for Microsoft ® Windows Users (609 KB) to check if the Java program is installed.

If Java is installed on your computer, you will need to set Java as the default program to run the Validation and Submission Application / Offline Application. Please refer to pages 7 to 8 of the User Guide for Troubleshooting AIS Application for Microsoft ® Windows Users (609 KB) for details.

If the issue persists, please provide us with details and screenshots of the issue faced in order for us to assist you.

Can’t find an answer to your question? Ask Jamie (24/7) or Chat with us online (Mon to Fri 8am to 5pm) and save waiting time!

Frequently Asked Questions:

1. How can I find out whether tax clearance is required for my employee? Does the type of pass my employee holds make a difference?

    You can refer to this webpage, or use the Tax Clearance Calculator (XLS, 101KB) to find out whether tax clearance is required for your employee. The type of pass your employee holds (including long-term visit pass and dependent's pass) does not affect the tax clearance requirement.

2. Is tax clearance required for a foreign intern?

    Tax clearance is not required for a foreign intern who is doing business or industrial attachment as a compulsory part of his educational programme and is only paid subsistence allowances. However, if the foreign intern enters into an employment contract and is remunerated for services rendered to the organisation in Singapore, tax clearance will be required.

3. Are severance payments taxable? How do I report them in the Form IR21?

    You can refer to this webpage for more information on the taxability of the different types of severance payments. Please report the details of the payments accordingly in Section F of the Form IR21 for our review. If your organisation is carrying out a mass retrenchment exercise, you can check with us on the taxability of the payments once the retrenchment package has been finalised by providing details of the retrenchment package and state the basis of arriving at each component.

4. How can I amend a previously submitted Form IR21?

    You can refer to this webpage for more information.

5. I have filed a Form IR21 under the wrong employer. What should I do?

    Please provide us with the particulars of the employee via email. Subsequently, please file another Form IR21 for the employee under the correct employer.

6. My employee is transferred to a related company in Singapore. Is tax clearance required?

    Tax clearance is not required if the employee is transferred due to a company merger or takeover, or a restructuring or posting within the same group of companies. However, you are required to notify us of the transfer using this template (XLS, 31.5KB).

7. My employee has some unexercised share options/unvested shares. How should I report them?

    You can refer to this webpage for more information.

For enquiry regarding a specific employee’s income tax matters, email us via myTax Mail with your CorpPass.


Can’t find an answer to your question? Ask Jamie (24/7) or Chat with us online (Mon to Fri 8am to 5pm) and save waiting time!

Frequently Asked Questions

1. I have withheld all monies from my employee. Why am I still held liable for the full amount of the employee's income tax balance?

    You may have overlooked providing information such as Date of resignation / termination notice given, reason for termination of employment in the Form IR21. Please email us the information for our review.

 

2. When and how will I receive the Clearance Directive after the Form IR21 is processed?

    A hardcopy Clearance Directive will be mailed to you within five to seven working days after the Form IR21 is processed. Separately, an electronic copy will also be made available at myTax Portal within three working days after the Form IR21 is processed.

 

For enquiry regarding a specific employee’s income tax matters, email us via myTax Mail with your CorpPass.


 
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