We value your suggestions and feedback through our various channels. Here are some of your feedback in 2021 and IRAS' follow-up actions. Find out more about past feedback.

Review Tax Policies

No.Suggestions and FeedbackIRAS' Response
1GST Treatment of Medical Expenses Incurred for Employees
 
To allow input tax claim on the cost of vaccinations recommended by the Ministry of Health for healthcare workers.
 
 

Following feedback from the Singapore Chartered Tax Professionals Limited (SCTP), we conducted a holistic review of the input tax claims on employees’ medical expenses.

Legislative amendments were subsequently made to expand the scope of allowable input tax on medical expenses from 1 Oct 2021. We have updated our website on the revised GST treatment.

2Tax Treatment of Expenses Incurred on Work-Related Assets to Facilitate Working from Home
 

To simplify the determination of open market value when an asset which was used for telecommuting is transferred to the employee.

We have simplified the tax treatment for determining the open market value of qualifying assets purchased during YAs 2021 and 2022 and subsequently transferred to the employees.
 

Simplify Tax Obligations & Streamline Processes

No.Suggestions and FeedbackIRAS' Response
1

Assisted Compliance Assurance Programme (“ACAP”) deliverables

To reduce the number of templates to complete and provide greater clarity on the information to be submitted to IRAS for ACAP.

We engaged the ACAP Reviewers to co-design the ACAP deliverables. 

We have streamlined and redesigned the ACAP deliverables from 11 templates to 1 main report with 6 Annexes. The redesigned deliverables allow businesses and ACAP Reviewers to provide salient findings on the GST controls of the businesses with greater ease. We have updated our website and e-Tax Guide with the redesigned deliverables.

2

Disbursement of Rental Support

To reduce inefficiencies which require landlords to waive the rent of their tenant upon receipt of pay-outs.

Following feedback from both landlords and tenants, we revamped our systems and processes to disburse pay-outs directly to tenants rather than via landlords.

Under the 2021 Rental Support Scheme (RSS), IRAS disbursed the RSS pay-outs directly to tenants without going through landlords.

3

 

GST Downtown Refund (In-Store)

To enhance the tourist GST refund experience by allowing tourists to obtain GST refunds in retail stores.

 
 

Following feedback from Singapore Tourism Board (STB) and tourists, we explored with STB the possibility of allowing tourists the option of obtaining refunds in-store.

We worked closely with the industry to implement the Downtown Refund (In-Store) after the rollout of the new Electronic Tourist Refund Scheme (eTRS) system in 2019.

In Sep 2021, Global Blue and its affiliated retailers successfully onboarded the initiative. The remaining Central Refund Agencies are expected to come on board progressively.

4

Updating of Company’s Financial Year End (FYE)

To provide convenience to companies when they change their FYE such that they do not need to update both IRAS and ACRA.

We have simplified this procedure since Aug 2021 by obtaining regular updates on companies’ FYE from ACRA and updating our records. This provides convenience to companies as they do not have to inform IRAS separately when they change their FYE.

Enhance Digital Convenience

No.Suggestions and FeedbackIRAS' Response
1

Interactive Property Tax Bill (i-Bill) for Residential Properties

To allow property taxpayers to view their bills on more devices. 

We have enhanced the i-Bill to allow viewing on computers and laptops, in addition to viewing on mobile devices.

2

Form C-S (Lite)

To improve the usability and layout of the Form C-S (Lite).   

We have introduced various enhancements to the Form C-S (Lite) from YA 2021, including providing more information within the iHelp buttons to guide companies in using the Form.

3

Reminders Prior to Enforcement Actions

To issue email reminders to taxpayers who do not have a valid contact number before enforcement actions. 

We send reminders through various modes before commencing enforcement actions. This includes plans to scale up the issuance of email reminders before Agency Appointment – where IRAS appoints an agent (e.g. employer or bank) to collect unpaid taxes from taxpayers. This will help reach taxpayers who do not have a valid contact number.

 

Clarify Guidelines & Website Information

No.Suggestions and FeedbackIRAS' Response
1

 

Taxability of Foreign Worker Levy Relief

To provide information on whether foreign worker levy relief is taxable.

We have updated our website to provide guidance on the tax treatment of foreign worker levy relief.

2

Allowances of Self-Employed Persons

To provide more clarity on whether allowances, in respect of payments received for carrying out various family support roles and household chores between family members, are considered as self-employed income.

We have updated our website to include explanation on the allowances received under “Examples of Self-Employed Persons (baby-sitter and tuition teacher)” that are considered as self-employed income.

3

Tax Filing Obligations of Self-Employed Arts Freelancers

To provide information to self-employed arts freelancers on the filing of personal taxes.

We have uploaded a video on “Taxation of Self-Employed Persons” at our IRAS’ e-Learning webpage to provide information on their tax filing and record-keeping obligations, including the deductions (e.g. business expenses and relief) that they can claim.   

4

Website Navigation for Individual Income Tax

To improve on the navigation of specific pages and topics under Individual Income Tax. 

We have enhanced the website menu for Individual Income Tax and created dedicated landing pages for individual personas such as employees, self-employed persons and non-resident individuals, to allow easier navigation to topics of interest.

5

Clubs and Associations

To facilitate the identifying of information relating to clubs and associations on IRAS’ website.  

We are reviewing the webpages for clubs and associations so that information can be easily identified. This will be implemented in Mar 2022.

6

Write to Us FormSG

To facilitate the resolution of written Corporate Income Tax enquiries through phone clarifications.
  

We have updated our FormSG to allow companies to enter their office contact number when they submit non-confidential Corporate Income Tax enquiries to us.