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[null,"Instructions"]
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[null,1,"Employers should ensure data accuracy by verifying all information before submission. If there is an error in your \nearlier Form IR8A submission, you may use this checklist to determine if an amendment file is required."]
[null,2,"For more information on preparing and submitting amendment files, refer to the link below:"]
[null,null,"Home > Taxes > Individual Income Tax > Employers > Auto Inclusion Scheme (AIS) for Employment Income > Amend Submitted Records"]
[null,3,"Click start to proceed."]
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[null,null,"[Latest Feature!] \nSubmission of Amendment File for up to 4 back Years of Assessments (YA).\nSelect one of these methods when preparing your amendments:\n\n1) Revision submission (Recommended)\n• Overwrites your previous submission(s) with the latest values.\n\n2) Amendment submission (Delta filing)\n• Updates only certain fields by adding or subtracting values."]

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[null,"A. Type of error"]
[null,"Is the error relating to income / deduction amounts in the Form IR8A?"]

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[null,"Is the error relating to income / deduction amounts in the Form IR8A?"]
[]
[null,"B. Year of Assessment affecting the income / deduction amount "]
[null,"Is the amount relating to any of the following Year of Assessment (YA)?\n\n",null,null,null,null,null,{"$f":"IF(Response!B13>0,\"Results\",\"\")","v":"Results"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B22,IF(Response!$B$13=1,Response!B43,\"\"))","v":"Please submit an amendment file. You may submit the amendments to your employees’ employment income information via your payroll software "}]
[null,"– YA 2021",null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B23,IF(Response!$B$13=1,Response!B44,\"\"))","v":"integrated with AIS Application Programming Interface (API) Service. Alternatively, you may submit the amendment file online via myTax Portal."}]
[null,"– YA 2022",null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B24,IF(Response!$B$13=1,Response!B45,\"\"))","v":"Choose your submission method before creating the file, as it affects how your records will be processed and the values that you need to submit:"}]
[null,"– YA 2023",null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B25,IF(Response!$B$13=1,Response!B46,\"\"))","v":"1) [NEW!] Revision submission (Recommended):"}]
[null,"– YA 2024",null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B26,IF(Response!$B$13=1,Response!B47,\"\"))","v":"• Overwrites your previous submission(s) with the latest values"}]
[null,"– YA 2025 (Current YA)",null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B27,IF(Response!$B$13=1,Response!B48,\"\"))","v":"• Only prepare records of the affected employees"}]
[null,"– YA 2026",null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B28,IF(Response!$B$13=1,Response!B49,\"\"))","v":"• Enter the full and correct values for all relevant fields, as this method overwrites the previous record(s)."}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B29,IF(Response!$B$13=1,Response!B50,\"\"))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B30,IF(Response!$B$13=1,Response!B51,\"\"))","v":"2) Amendment submission:"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B31,IF(Response!$B$13=1,Response!B52,\"\"))","v":"• Updates only certain fields by adding or subtracting values. "}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B32,IF(Response!$B$13=1,Response!B53,\"\"))","v":"• Only prepare records of the affected employees; Provide the difference in values; leave unaffected fields blank"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B33,IF(Response!$B$13=1,Response!B54,\"\"))","v":"• Always include a negative sign (-) when amending over-declared values to prevent further over-declaration."}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B34,IF(Response!$B$13=1,Response!B55,\"\"))","v":"• Ensure all amendments reflect the difference between the sum of previous submissions and the actual values for the year."}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B35,IF(Response!$B$13=1,Response!B56,\"\"))","v":"• Submit the corresponding appendices (Appendix 8A/8B) if it affects the Form IR8A"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B36,IF(Response!$B$13=1,Response!B57,\"\"))","v":"Find out more from our user guide"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B37,IF(Response!$B$13=1,Response!B58,\"\"))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B38,IF(Response!$B$13=1,Response!B59,\"\"))","v":"For voluntary disclosure of errors (i.e., omission or under-declaration of employees' income) due to oversight to report past year's income,"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B39,IF(Response!$B$13=1,Response!B60,\"\"))","v":"complete the form on Voluntary Disclosure of Errors (Individuals excluding Self-Employed)."}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B40,IF(Response!$B$13=1,Response!B61,\"\"))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B41,IF(Response!$B$13=1,Response!B62,\"\"))","v":"Find out more on \"Voluntary Disclosure of Errors for Reduced Penalties\""}]

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[null,"Is the error relating to income / deduction amounts in the Form IR8A?"]
[]
[null,"B. What are the error(s) in your submitted records?"]
[null,null,null,null,null,null,null,{"$f":"IF(Response!B14>0,\"Results\",\"\")","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B64,IF(Response!$B$14=3,Response!B76,IF(Response!$B$14=4,Response!B88,IF(Response!$B$14=5,Response!B100,IF(Response!$B$14=1,Response!B112,\"\")))))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B65,IF(Response!$B$14=3,Response!B77,IF(Response!$B$14=4,Response!B89,IF(Response!$B$14=5,Response!B101,IF(Response!$B$14=1,Response!B113,\"\")))))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B66,IF(Response!$B$14=3,Response!B78,IF(Response!$B$14=4,Response!B90,IF(Response!$B$14=5,Response!B102,IF(Response!$B$14=1,Response!B114,\"\")))))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B67,IF(Response!$B$14=3,Response!B79,IF(Response!$B$14=4,Response!B91,IF(Response!$B$14=5,Response!B103,IF(Response!$B$14=1,Response!B115,\"\")))))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B68,IF(Response!$B$14=3,Response!B80,IF(Response!$B$14=4,Response!B92,IF(Response!$B$14=5,Response!B104,IF(Response!$B$14=1,Response!B116,\"\")))))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B69,IF(Response!$B$14=3,Response!B81,IF(Response!$B$14=4,Response!B93,IF(Response!$B$14=5,Response!B105,IF(Response!$B$14=1,Response!B117,\"\")))))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B70,IF(Response!$B$14=3,Response!B82,IF(Response!$B$14=4,Response!B94,IF(Response!$B$14=5,Response!B106,IF(Response!$B$14=1,Response!B118,\"\")))))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B71,IF(Response!$B$14=3,Response!B83,IF(Response!$B$14=4,Response!B95,IF(Response!$B$14=5,Response!B107,IF(Response!$B$14=1,Response!B119,\"\")))))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B72,IF(Response!$B$14=3,Response!B84,IF(Response!$B$14=4,Response!B96,IF(Response!$B$14=5,Response!B108,IF(Response!$B$14=1,Response!B120,\"\")))))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B73,IF(Response!$B$14=3,Response!B85,IF(Response!$B$14=4,Response!B97,IF(Response!$B$14=5,Response!B109,IF(Response!$B$14=1,Response!B121,\"\")))))","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B74,IF(Response!$B$14=3,Response!B86,IF(Response!$B$14=4,Response!B98,IF(Response!$B$14=5,Response!B110,IF(Response!$B$14=1,Response!B122,\"\")))))","v":""}]

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["Ref","Main text","Link","text"]
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["Return response for Page 1",2]
["Return response for Page 2",0]
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[2,"Please submit an amendment file. You may submit the amendments to your employees’ employment income information via your payroll software "]
[2,"integrated with AIS Application Programming Interface (API) Service. Alternatively, you may submit the amendment file online via myTax Portal."]
[2,"Choose your submission method before creating the file, as it affects how your records will be processed and the values that you need to submit:"]
[2,"1) [NEW!] Revision submission (Recommended):"]
[2,"• Overwrites your previous submission(s) with the latest values"]
[2,"• Only prepare records of the affected employees"]
[2,"• Enter the full and correct values for all relevant fields, as this method overwrites the previous record(s)."]
[2]
[2,"2) Amendment submission:"]
[2,"• Updates only certain fields by adding or subtracting values. "]
[2,"• Only prepare records of the affected employees; Provide the difference in values; leave unaffected fields blank"]
[2,"• Always include a negative sign (-) when amending over-declared values to prevent further over-declaration."]
[2,"• Ensure all amendments reflect the difference between the sum of previous submissions and the actual values for the year."]
[2,"• Submit the corresponding appendices (Appendix 8A/8B) if it affects the Form IR8A"]
[2,"Find out more from our user guide"]
[2]
[2,"For voluntary disclosure of errors (i.e., omission or under-declaration of employees' income) due to oversight to report past year's income,"]
[2,"complete the form on Voluntary Disclosure of Errors (Individuals excluding Self-Employed)."]
[2]
[2,"Find out more on \"Voluntary Disclosure of Errors for Reduced Penalties\""]
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[1,"If the adjustment is due to over declaration of employee's income, email us via 'Contact Us' with the reason for the erroneous submission "]
[1,"and relevant information (Identification number, name, income, etc.) of the affected employee(s) using the excel template."]
[1]
[1,"Email us via Contact Us"]
[1,"Refer to Excel Template"]
[1]
[1,"If the adjustment is due to omission or under-declaration of employee's income, complete the form on Voluntary Disclosure "]
[1,"of Errors (Individuals excluding Self-employed)."]
[1]
[1,"Find out more on \"Voluntary Disclosure of Errors for Reduced Penalties\""]
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[2,"An amendment file is not required. Please ensure data "]
[2,"accuracy in your future submission."]
[2]
[2,"In addition, if the error is relating to the employee's name "]
[2,"or address, please inform your employees to update "]
[2,"their information with the relevant government agencies."]
[2]
[2,"Find out more on update of particulars"]
[2]
[2]
[2]
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[3,"Generally, an amendment file is not required. Please "]
[3,"ensure data accuracy in your future file submission to IRAS."]
[3]
[3,"However, if the director's fee is reported in the"]
[3,"wrong year, please submit an amendment file."]
[3]
[3,"Find out more from the amendment guide"]
[3]
[3]
[3]
[3]
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[4,"An amendment file is required."]
[4]
[4,"Find out more from the amendment guide"]
[4]
[4]
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[4]
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[4]
[4]
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[5,"An amendment file is not required. Please ensure data "]
[5,"accuracy in your future file submission to IRAS."]
[5]
[5]
[5]
[5]
[5]
[5]
[5]
[5]
[5]
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[1,"An amendment file is required."]
[1]
[1,"Submit an Amendment File containing 2 records,"]
[1,"using the recommended method [Revision Submission]:"]
[1,"• 1st record: The incorrect employee ID number and"]
[1,"indicate $0 for all fields to overwrite the Original record."]
[1]
[1,"• 2nd record: The correct employee ID number and"]
[1,"indicate full and correct values for all relevant fields."]
[1]
[1,"Find out more from the amendment guide"]