Latest Updates

• 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. 

Update Authorisation guide for submission of employment income records.

Update 'Submit Employment Income Records' user guides and amendment checker.

Update amendment user guide and amendment checker.

Update of AIS videos for employers.

Remove Service Downtime Period Notification.

Update information on AIS registration period.

Update information on the new amendment method.

Update information on enhanced data-prefilling and the registration steps.