We would like to thank taxpayers for giving us your suggestions and feedback through our various feedback channels. Please see below highlights of your suggestions and feedback, as well as IRAS' follow up actions.

Simplified processes

InitiativesSuggestions and Feedback IRAS' response
Removal of need for businesses to furnish ACRA Biz Profile when updating registered business addressThere is no necessity for IRAS to sight a copy of the ACRA Biz Profile when a business has changed its registered business address.The suggestion has been accepted. With effect from Oct 2013, businesses do not need to furnish a copy of their ACRA Biz Profile when updating their registered business address with IRAS.
Easy application for owner-occupier's tax rates Filling up a form to apply for owner-occupier's tax rates on private residential property is a hassle. The owner-occupier tax rates should be given based on their property records with IRAS.

Owners of multiple properties have to communicate their choice of property for IRAS to apply the owner-occupier's tax rates. For owners with only one residential property, IRAS is prepared to apply owner-occupier tax rates without the need for application and to allow owners to inform IRAS should the situation be otherwise.

Clear guidelines

Suggestions and Feedback IRAS' response
Clear guidance on applying GST rules on reimbursement and disbursement of expenses GST rules on reimbursement and disbursement of expenses were not explained in detail. Examples should also be given to guide businesses in better applying the rules to their scenarios. A comprehensive e-Tax Guide, "GST: Guide on Reimbursement and Disbursement of Expenses" was published in May 2013. Several illustrations were included to provide guidance on how the GST rules should be applied.
Making it easier to determine company's eligibility for Form C-S filing Some companies were not clear whether they qualify for Form C-S filing A Form C-S eligibility checklist was implemented to help companies determine whether they qualify for Form C-S filing.
More examples of equipment qualifying for Productivity and Innovation Credit (PIC)There should be more examples of equipment that qualify for PIC. The suggestion has been accepted. The web page on automation equipment qualifying for PIC has been updated with more examples of IT and automation equipment listed by industry.
More examples on expenses that can be deducted from rental income There were not enough illustrations on the types of expenses that could be deducted from rental income. The web page on rental expenses that are allowed or not allowed for deductions against the rental income has been updated. Several examples to illustrate the treatment of such rental expenses have been added.

Simple way to comply

Initiatives Suggestions and Feedback IRAS' response
Enhanced Assisted Self-Help Kit (ASK) for GST-registered businesses The Assisted Self-Help Kit (ASK), a comprehensive compliance package to help GST-registered businesses check the accuracy of their GST submissions, was not user-friendly with too many templates to complete.

The ASK has been enhanced to improve the user interface to make it easier for businesses to use. The following changes were made:

  • ASK working templates
  • Declaration form on completing Annual Review & Voluntary Disclosure of Errors

A new e-Service was also introduced to retrieve GST Returns / Assessment for ASK Annual Review.

More help on filing

InitiativesSuggestions and Feedback IRAS' response
Help with e-Filing of Income Tax Links to the relevant webpage would help e-Filers browse for relevant information when e-Filing the income tax.The web page that explains the e-Filing of income tax has been improved with relevant links to information that will facilitate the e-Filing process.