Update the information on who can register for the AIS Data Link-up Service and update the link to the new user guide for the ‘Submit Employment Income Records’ digital service.
Updated paragraphs 1.1, 5.8.3, 6.5.2, 6.5.3 and 8.1 and added paragraphs 2.9 – 2.14 and 7 and footnotes 21 and 23 to introduce tax deduction on payments to the holding company or SPV for the issuance of new shares of the holding company under EEBR schemes and simplify tax deduction rules for transfer of treasury shares under EEBR schemes.
Updated footnotes 7 and 8 with the revised e-tax guide on “Tax Treatment of Employee Stock Options And Other Forms of Employee Share Ownership Plans (Fifth Edition)” published on 3 April 2025.
Inserted Annex 1 to provide a summary of the amount of tax deduction from YA 2026 and renumbered the Annexes.
Updated the dates in the examples in the Annexes 2 to 5.