Latest Updates

• Amended paragraphs 1.2, 2.2, 2.3, 3.3, 5.1 and 5.2 to reflect the enhancements to the scheme announced in Budget 2025
• Inserted Annex A2 to provide examples on application of conditions to be met (for disposals of shares on or after 1 January 2026)
• Inserted Annex B2 to provide flowchart illustrating the application of the scheme (for disposals of shares on or after 1 January 2026)
• Inserted new footnotes 1, 9, 14 to 18 and updated the numbering of footnotes
• Renumbered the Annexes
• Made editorial changes to other paragraphs arising from the enhancements announced in Budget 2025

• 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.