The section on Fixed Expense Deduction Ratio (FEDR) has been shifted from the webpage: “Pre-filling of Income and Fixed Expense Deduction Ratio for self-employed persons (SEPs)”
New section relating to FEDR for delivery workers, which will take effect from the Year of Assessment (YA) 2024, has been added.
Organisations are required to collect, retain and submit the identification and income information of commission agents if they receive notice(s) from IRAS informing them to do so.
