Your Feedback - Our Response

No.

Suggestions and Feedback

IRAS' Response

Instructions on Enterprise Innovation Scheme (EIS) Cash Payout application

To provide more information on when and how to apply for EIS Cash Payout.

We have updated our Enterprise Innovation Scheme page in Jan 2024 to add more content on EIS which include sections on:

• When can I apply for the EIS cash payout 

• How to apply for the EIS cash payout

No.

Suggestions and Feedback

IRAS' Response

Correcting errors in the GST F5 return

To consider raising the threshold of $1,500 for correcting errors in the next GST F5 return

Prior to 1 Jan 2024, when a GST-registered business made an error in the GST F5 return, the business could choose to correct the error in the next GST F5 return if the net GST amount in error was not more than $1,500.  Otherwise, the business would have to file a GST F7 form to correct the error.

Since 1 Jan 2024, as a follow-up to the feedback received, the threshold for correcting errors in the next GST F5 return has been raised to $3,000. 

2024 GST Rate Change Transitional Rules

Election to allow taxpayer to charge GST at 7% on value of goods delivered or services performed before 1 Jan 2023 when time of supply is triggered on/after 1 Jan 2024 

When a GST-registered supplier issues an invoice or receives payment on/after 1 Jan 2024 for goods delivered or services performed prior to 1 Jan 2023, the supplier is not allowed to elect to charge 7% on the value of such supplies based on existing transitional rules.

Following feedback from taxpayers, we have allowed GST-registered suppliers to elect to charge GST at 7% on supplies, even if payment was received or invoice was issued on/after 1 Jan 2024, subject to conditions. 

These changes have been updated in the e-Tax Guide on 2024 GST rate change and Frequently Asked Questions for Businesses published in March 2024.

No.

Suggestions and Feedback

IRAS' Response

Improved procedure for eGIRO application

• To allow corporate taxpayers to apply for GIRO electronically as the paper application process takes about 3 to 4 weeks to setup the GIRO arrangement.

• To expedite the GIRO application process and provide a faster turnaround time.

In Nov 2023, we enhanced our Apply for Payment Plan digital service at myTax Portal to allow corporate taxpayers with DBS/POSB, OCBC, UOB, Bank of China or Maybank account to apply for eGIRO for their Corporate Tax, Property Tax, GST and/or Withholding Tax. 

eGIRO arrangement can now be set up instantly upon approval by the company’s authorised approver.

2

Applications for Certificate of Tax Residence for advance Year of Assessment

To review the application process to allow taxpayers to apply for Certificate of Tax Residence for the advance year.   

We have enhanced the application process for Certificate of Tax Residence to allow taxpayers to make such applications in the last week of the current year.

No.

Suggestions and Feedback

IRAS' Response

3

Mouse-Over Behaviour on IRAS Website's Navigation Menu

We have replaced the mouse-over behaviour with manual click for the website’s navigation menu to improve accessibility. This allows the selected content to be expanded only after the click is made so that it does not unintentionally obstruct the search bar and other contents on the homepage. 

4

Expansion of Card Widget

To reduce the amount of scrolling required on the IRAS website. 

We have improved the design of the information card widgets so that only the first information card widget will be expanded (For example, the Withholding Tax page). The enhanced design minimises scrolling fatigue. Users can further expand sub-topics if they are interested to find out more.  

No.

Suggestions and Feedback

IRAS' Response

Improved letter requesting for a resubmission of financial statements and tax computation for Form C filers

To provide clarity on the method for Form C filers to resubmit financial statements and tax computation that are rejected by the system.

Claim double taxation benefit on commission income earned by overseas agent in Singapore

To provide more information on how an overseas commission agent can be protected from double taxation on the commission income earned in Singapore.

We have enhanced our ‘e-Submission of Commission’ and ‘Pre-filling of income for self-employed persons’ webpages to share how overseas commission agents may rely on Avoidance of Double Taxation Agreements to prevent their commission, earned in Singapore, from being taxed twice.

We have also provided greater clarity on the filing obligations of overseas commission agents who carried out work or have a permanent establishment in Singapore.

Information on the Application of Certificate of Residence (COR)

To make it easier to find information on the application of COR on IRAS’ website.

We have updated the Business expenses and deductions page in response to a clarification received on whether: 

• Section 14ZE applies to sole-proprietors; and
• “Legal fees and stamp duty on new lease agreement” are deductible.  

7

GST Rate Change resources

To improve accessibility to GST rate change resources on IRAS website. 

We have added a Resources for GST rate change page so taxpayers can access all resources relevant to the GST rate change at a single location.

8

Reporting Requirements for Overseas Employment

To provide information on the need for employers to report employees’ earnings for overseas employment.

We have updated the I want to know the tax treatment on working outside Singapore page to provide information on the need for employers to report employees’ earnings for overseas employment.

9

Definition of Precedent Partner

To provide clarity on the definition of a precedent partner. 

We have updated the Responsibilities of precedent partners page to provide information on how a precedent partner of a partnership is identified and how to inform IRAS of changes in precedent partners.

10

Tax treatment of Foreign Worker Levy ('FWL') Rebate

To provide clarity on the tax treatment of Foreign Worker Levy Rebate.

We have updated the Taxable & Non-Taxable Income page to address the frequently asked question on whether the FWL rebate is a taxable pay-out.

Employment Credit Eligibility Conditions (EEC)

To provide details about Enabling Employment Credit (EEC) eligibility conditions 

No.

Suggestions and Feedback

IRAS' Response

1

Issuance of Credit Note/New Tax Invoices for GST Rate Change 

To extend the timeframe to issue credit notes/new tax invoices for election cases. 


(Election cases refer to scenarios where supplier issues invoice after 1 Jan 2023 at 8% for supplies made before 1 Jan 2023, then subsequently elects to charge GST at 7% as the supplies were made before 1 Jan 2023).

Based on the rate change transitional rules, the supplier must issue credit notes and reissue tax invoices by 15 Jan 2023.

We have updated our e-Tax Guide to clarify that businesses are allowed up to 90 days after the date of issue of original tax invoice to issue credit notes and reissue tax invoices, following feedback from the Singapore Chartered Tax Professionals Limited (SCTP) that businesses require more time to issue credit notes and reissue tax invoices for election cases.

No.

Suggestions and Feedback

IRAS' Response

1

Downloading of Notices/Letters on myTax Portal

To improve ease and speed of retrieval of notices/letters through the Notices/Letters digital service (e.g. S45 notices/letters)

We implemented solutions to shorten the page load/processing time of the Notices/Letters (Property Tax) and Notices/Letters (Individual Income Tax) digital services in Apr 2022 and Aug 2022 respectively. This helps to address the feedback where users encountered slow loading when viewing notices on myTax Portal.

There were instances where users were unable to access their digital S45 notices/letters due to pop-up blockers. The user guide on our website was updated to include instructions on how to disable the pop-up blocker in user’s browser settings to view/download the notices. 

2

Confirming Receipt of Payment

To provide an avenue to show withholding tax amount received by IRAS prior to receiving the Confirmation of Payment receipt, so that taxpayers do not have to contact IRAS (via helpline/email) for confirmation

We have enhanced our View/Amend S45 Form digital service to enable users to check the total balance payable of the processed records. We have also updated our webpage in Jul 2022 to include information on viewing the total balance payable via the digital service to reflect payment received by IRAS.

3

Facilitating Self-Help on the File Estimated Chargeable Income (ECI) Digital Service

To provide more guidance to companies on how to complete the declaration of eligibility for the Tax Exemption Scheme for New Start-Up Companies and tax rate fields in the ECI return.

We have updated the File ECI digital service with new instructions and iHelp messages to provide more guidance on completing the ECI return.

4

Amendments to Assessment Figures for Corporate Income Tax Return

To improve the usability of the digital service by introducing a more structured format on the Revise/Object to assessment digital service.

We have enhanced the Revise/Object to Assessment digital service, including pre-loading of the latest Corporate Income Tax Return (Form C-S/Form C-S (Lite)/Form C) assessment figures for ease of amendments, providing a list of options to select the reasons for the errors, and stating the type of documents to be submitted upfront.

No.

Suggestions and Feedback

IRAS' Response

1

Quick Links for IRAS Homepage

To enhance accessibility of our digital services via IRAS homepage

We have added ‘Digital Services’ as one of the ‘Quick Links’ on IRAS homepage to allow easier navigation to IRAS digital services.

2

Tax Filing Obligations of Retirees

To share the scenarios when tax filing is required by retirees.

We have added a FAQ on our website to provide information on when tax filing is required by retirees.

3

Filing Extension for Taxpayers on the No Filing Service (NFS)

To provide information to NFS taxpayers on filing extension.

We have updated our website to provide information that filing extension is not applicable for NFS taxpayers and changes to income details or relief claims can be made via myTax Portal.

4

Message Prompt for Penalties

To rephrase the warning message to provide greater clarity on penalties that will be imposed for late filing of Withholding Tax where tax exemption is applied (i.e. Nil tax payable) 

No.

Suggestions and Feedback

IRAS' Response

1

GST 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.

2

Tax 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.

No.

Suggestions and Feedback

IRAS' 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.

No.

Suggestions and Feedback

IRAS' 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.

No.

Suggestions and Feedback

IRAS' 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.