We thank taxpayers for giving us your suggestions and feedback through our various feedback channels. Here are some highlights of your suggestions and feedback, as well as IRAS' follow-up actions.
You can also read highlights of past feedback here.
|No.||Suggestions and Feedback||IRAS' Response|
|1||Form C-S (Lite) e-Filing template|
To provide more guidance on how to e-File Form C-S (Lite) as the “e-File” button remains disabled even after companies input their revenue figure in the e-Filing template.
|We have updated our website and user guide with screenshots to provide detailed guidance on how to navigate the Form C-S (Lite) e-Filing template to enable the “e-File” button|
|2||Declaration at Form C-S e-Filing template|
To remove double negative questions on whether the company has met the Form C-S qualifying conditions in the e-Filing template.
|We have updated the declaration for Form C-S qualifying conditions in the YA 2020 Form C-S e-Filing template from Jun 2020 to remove the ambiguity caused by the double negative questions.|
|3||EVN Form C acknowledgement page|
To remove the “Total” field after the “Net Profit/Loss before Tax" field from the EVN Form C acknowledgement page as it causes confusion to tax agents and taxpayers.
|We have removed the “Total” field from the acknowledgement page with effect from YA 2021.|
|4||Form C acknowledgement page|
The Form C acknowledgement page is confusing as the item description relating to Box 36 – Sales, General and Administrative Expenses (Excluding amount in Items 37 and 38) is not clear.
|We will amend the YA 2021 Form C acknowledgement page to include the full description for Box 36, i.e. Sales, General and Administrative Expenses (Excluding Directors’ Fees & Remuneration and Head Office Expenses), to provide more clarity to taxpayers.|
To improve clarity in the website that Medisave is payable to CPFB (not IRAS).
|We have updated the website to clarify that Medisave is payable to CPFB directly.|
To provide more income tax information for gig workers/ freelancers.
|We have updated the user guide to provide essential tax information and a list of FAQs to address common issues about tax reporting of gig/ freelancing work.|
To provide information on declaring rent from partnership arising from queries on whether the properties owned by partners are considered as personal or partnership properties.
|We have updated the website to include information on how to determine partnership properties and report the rental income from partnership properties.|
To provide clarity on whether the expenses on support fees paid to the Employability & Employment Centre (E2C) programme is an allowable employment expense.
|We have updated the Employment Expenses webpage with the answers to more frequently asked questions, to provide clarity on the eligibility of the said expense.|
|9||GST treatment of COVID-19 support measures, related expenses and situations|
To provide information on the GST treatment and implications of the COVID-19 support measures, the deductibility of GST incurred on COVID-19 related staff expenses and GST treatment of specific COVID-19 situations.
|We have update the webpage on COVID-19 GST Guidance to provide GST guidance on COVID-19 related matters.|
|10||GST treatment of transfer pricing adjustments|
To provide guidelines on how to treat transfer pricing adjustments for GST purposes.
|We have published an e-Tax Guide GST: Transfer Pricing Adjustments to provide guidance to businesses who have transfer pricing adjustments made to their transactions with related parties.|
Simple Way to Comply
|No.||Suggestions and Feedback||IRAS' Response|
|1||Ask Jamie @ IRAS Chatbot|
To expand and enhance the database of questions and answers to cater for common enquiries.
|We have expanded the number of questions and answers and enhanced our Ask Jamie database in Sep 2020 to address more commonly asked enquiries on filing and payment matters.|
To have a Live Chat contact channel for Corporate Tax enquiries in addition to the Ask Jamie Chatbot.
|We have launched the Live Chat for Corporate Tax in May 2020 to provide an additional channel for taxpayers and tax agents to enquire on Corporate Tax matters.|
|3||Withholding Tax e-Learning videos|
To provide more guidance on withholding tax matters through e-Learning Videos.
|We are developing a series of 7 short e-Learning videos on Withholding Tax, which will be rolled out progressively in 2021.|
|4||Start-up exemption scheme for new companies|
To provide an example on the amount of income exemption available to companies under the Start-Up Exemption Scheme for New Companies, taking into consideration the revised exemption rates from YA 2020 where the chargeable income of the company falls below $100,000.
|5||Certificate of Residence|
To provide information on the earliest timeline in which companies can apply for the Certificate of Residence.
|We have updated our website to provide clarity on this matter.|
|6||Tax deductions for dormant company|
To clarify a frequently asked question on whether a dormant company can claim tax deduction for donations.
|We have updated our website to include the frequently asked question to provide more clarity.|
|7||Basic Tax Calculators|
To provide the Basic Tax Calculators for all the back Years of Assessment (YAs) up till time-barred YA.
|We have updated our website to provide the Basic Tax Calculators up to the time-barred YA.|
|8||Tax Calculator for YA 2020|
To edit the table on rates of tax for Year of Assessment 2020 in the Income Tax Calculator for better readability.
|We have updated the Income Tax Calculator for YA 2020 to use alternating colours for each tax bracket in response to feedback that it was difficult to read.|
|9||e-File Form M|
To allow taxpayers to e-File Form M.
|We have enhanced e-Filing to allow Form M taxpayers to e-File with effect from the Year of Assessment 2020.|
|10||Payment of stamp duty using credit card|
Allow payment of stamp duties using credit cards so that taxpayers can earn points/rebates.
|In Jun 2020, we introduced additional payment options for stamp duties. Taxpayers can choose to pay their stamp duties using their credit cards via the AXS website and mobile app.|
|11||Simple ways to comply for Property Tax|
To alleviate the need for large corporate taxpayers who own multiple properties to engage additional temporary staff to open the hardcopy property tax bills (which can number in the thousands as each property tax account is issued a hardcopy bill), photocopy/ scan the hardcopy bills for circulation within their organisation and manually enter the property tax information into their system during the annual property tax billing cycle.
|We have introduced a single consolidated email notification (“One Alert”) since Jan 2021 to notify corporate taxpayers with multiple properties when the digital property tax bills for their entire portfolio of properties are ready for viewing in myTax Portal.|
We have also introduced the new property dashboard in myTax Portal since Oct 2020 which is designed to cater to the needs of taxpayers with multiple properties. We incorporated a new feature in the dashboard for corporate taxpayers to download a consolidated statement showing detailed, real-time property tax information for all property tax accounts within a specific development into a single excel file, thus reducing their reliance on the numerous hardcopy property tax bills.
|12||Extension of GST filing and payment due dates during circuit breaker|
To give businesses more time to file their GST returns and pay their outstanding GST during the COVID-19 circuit breaker period, during which a series of restrictions, including the closure of non-essential workplaces, were implemented.
|We extended the filing and payment due dates for GST returns due in Apr 2020 and May 2020 to 11 May 2020 and 11 Jun 2020 respectively, to allow businesses more time to file their returns during the COVID-19 circuit breaker period. We also allowed businesses to apply for a 1-month extension from the original filing and payment due dates if they were more affected by the COVID-19 situation, for example, if their staff handling GST matters were confirmed COVID-19 cases or under Quarantine Order.|