Your Feedback - Our Response

IRAS actively engages taxpayers and stakeholders, and listens to their feedback to understand their concerns. We strive to act on constructive suggestions and feedback as an ongoing and intentional process by finding solutions, reviewing procedures and tax policies to implement better policy and service outcomes.

Your suggestions and feedback through various channels are valuable to us.

Some improvements we have delivered based on your feedback in recent years are:

2023

Simplify Tax Obligations & Streamline Processes

No.

Suggestions and Feedback

IRAS' Response

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.

Enhance Digital Convenience

No.	Suggestions and Feedback	IRAS' Response
1	Enhancement to Amend/ Revise Stamping Records Digital Service To allow taxpayers to self-amend more fields in their stamping records and enable automated processing to facilitate a faster turnaround time.	We have enhanced the Amend/ Revise Stamping Records digital service to allow taxpayers to self-amend multiple fields in a stamping record. We have also automated more of the amendment and revision processes and allowed uploading of supporting documents to reduce the processing time.
2	Improved i-Bill Notification To ease taxpayers’ concerns regarding the link in the i-Bill notification.	We have enhanced the i-Bill notification for the 2024 Property Tax Bill to provide taxpayers with the option to view their bill by logging into myTax Portal if they do not wish to click on the link in the i-Bill notification.
3	Mouse-Over Behaviour on IRAS Website's Navigation Menu To enhance the user experience on the 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.

Clarify Guidelines and Website Information

No.	Suggestions and Feedback	IRAS' Response
1	Declaration of Self-Employment Income To provide information on how a self-employed person (SEP) should declare their self-employment income after understanding that they are classified as a SEP.	We have updated the Am I a self-employed person? page to provide instructions on the declaration of self-employment income. We have also added links and a filing guide under the ‘Related Content’ section of the webpage to guide SEP and partnership on how to e-File their Income Tax Return.
2	Computation of Reduced Penalty Imposed on Voluntary Disclosure of Errors Made in Income Tax Return To provide examples to illustrate how the 5% reduced penalty rate under the Voluntary Disclosure Programme (VDP) is computed and imposed on taxpayers when they disclose errors made in their Income Tax Return late (i.e., after the one-year grace period).	We have enhanced the content on the Voluntary Disclosure of Errors for Reduced Penalties page by adding two illustrative examples to show Corporate and Individual Taxpayers how the 5% reduced penalty under the Voluntary Disclosure Programme are computed.
3	Disallowable Business Expenses – Capital Expenses To provide clarity on the disallowable expense “Legal fees and stamp duty on new lease agreement” published 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.
4	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.
5	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.
6	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.
7	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.
8	Employment Credit Eligibility Conditions (EEC) To provide details about Enabling Employment Credit (EEC) eligibility conditions	We have added an FAQ on the Enabling Employment Credit (EEC) page to address how we assess new local hires for EEC and how employers can register with SG Enable to qualify for EEC.

2022

Simplify Tax Obligations & Streamline Processes

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.

Enhance Digital Convenience

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.

Clarify Guidelines and Website Information

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)

2021

Review Tax Policies

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.

Simplify Tax Obligations & Streamline Processes

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.

Enhance Digital Convenience

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.

Clarify Guidelines & Website Information

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.

2020

Clear Guidelines

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.
5	Medisave payment 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.
6	Gig workers 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.
7	Partnership properties 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.
8	Employment expenses 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 updated 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.
2	Live Chat 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.	We have updated the examples in our website with an example on companies with chargeable income of less than $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.