User Guide Amendment Submission (For employers under … · Amendment Submission (For employers...
Transcript of User Guide Amendment Submission (For employers under … · Amendment Submission (For employers...
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User Guide
Amendment Submission
(For employers under the Auto-Inclusion Scheme)
Amendment Submission (For employers under the Auto-Inclusion Scheme)
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Contents
When to Submit Amendment Records .............................................................................................................................. 3
How to Prepare Amendment File ......................................................................................................................................... 4
How to Submit Amendment File .......................................................................................................................................... 5
Prepare Amendment Records via Submit Employment Income Records at myTax Portal (Online
Application) ................................................................................................................................................................................... 6
Prepare Amendment File via Offline Application ............................................................................................................ 8
Amendment Submission for Form IR8A ............................................................................................................................ 10
Amendment Submission for Form IR8S ............................................................................................................................ 15
Amendment Submission for Appendix 8A ....................................................................................................................... 19
Amendment Submission for Appendix 8B ...................................................................................................................... 24
Amendment Submission (For employers under the Auto-Inclusion Scheme)
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When to Submit Amendment Records
To ensure data integrity, we cannot edit or delete submitted records at our end. So you may have to submit amendment
records depending on the errors or changes. Please refer to the table below:
What are the errors in your submitted records? Is amendment file required?
Income or deduction amounts submitted is incorrect Yes.
Employee ID number is incorrect Yes.
Income or deduction amounts submitted more than 2
years ago
Yes, but you will not be able to submit the
records/ file electronically.
For example, if the current year of submission is
for income derived in year 2017 (YA 2018), then
system can only accept employment income
information derived in year 2015 (YA 2016)
onwards.
Contact our Individual Income Tax Department
at [email protected], or the helpline on
1800 356 8300 to review your case.
Employee’s personal particulars are incorrect (e.g.
address, date of birth, nationality etc.)
No. But you must email the correct details,
including the affected employees’ ID to
Date fields/ Text fields are incorrect (e.g. gross
commission period, for payment of bonuses and director
fees, <Name of Fund> field under the deductions section)
No. But you must email the correct details,
including the affected employees’ ID numbers to
Amendment Submission (For employers under the Auto-Inclusion Scheme)
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How to Prepare Amendment File
The Auto-Inclusion Scheme (AIS) system works by adding up all amounts submitted for each employee. These are the
important points to note:
Examples
Details for the preparation of amendment records are covered in the next few sections. Where the scenario of
amendment is not covered in next few sections, please inform IRAS of the incorrect details and the list of affected
employees’ records via myTax Mail.
Prepare and submit only the difference in the amount(s) for affected employee(s).
Leave all other numeric fields not affected by the error blank.
Submit IR8A amendment file if the amendment for the appendices affects the amounts submitted for IR8A.
Actual Salary = $28,000
Submitted Salary = $24,000
You should submit:
1 Amendment Record with amount at Salary field =
$4,000
Under declared
Actual Bonus = $5,000
Submitted Salary = $8,000
You should submit:
1 Amendment Record with amount at Bonus field =
$-3,000
Over declared
Actual ID number = FIN F2345678A
Submitted Salary = NRIC S2345678Z
You should submit:
1 Amendment record for S2345678Z with all negative
amounts to negate the submitted amounts
1 Original record for F2345678A
ID number given for incorrect employee
Actual total number of employees = 25
Submitted total number of employees = 24
You should submit:
1 Original record for the omitted employee’s record
Omission
Amendment Submission (For employers under the Auto-Inclusion Scheme)
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How to Submit Amendment File
You can prepare and submit an amendment file using the AIS Software.
Check with your payroll software vendor if your payroll software is able to generate an amendment file. If yes,
validate your amendment file using the Validation and Submission Application (downloadable from ‘Submit with
Payroll Software’ section) and submit the file.
The steps to validate and submit the amendment file is the same as that for an original file.
If you are using a compatible payroll software
You can prepare and submit via Submit Employment Income Records at myTax Portal (Online Application) or use
the Offline Application (download required).
If you are not using a compatible payroll software
If you require any assistance to prepare and submit amendment records via PAT system, contact CrimsonLogic
Pte. Ltd. at [email protected] or call their helpline on 6877 7888.
If you are using CrimsonLogic PAT system
Amendment Submission (For employers under the Auto-Inclusion Scheme)
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Prepare Amendment Records via Submit Employment Income
Records at myTax Portal (Online Application)
At myTax Portal,
Mouse over to <EMPLOYERS>.
Click <Submit Employment Income
Records>.
Note:
Only staff who has been authorised with
the “Approver” or “Preparer” role for e-
Submission of Employment Income at
the e-Service Authorisation System
(EASY) will be able to view the Employers
tab and this link.
By default, the current year is selected
e.g. if access in the year of 2018, the
default year selected will be 2017 (Year
of Assessment 2018). Ensure that the
correct year is selected.
Click <CREATE AMENDMENT> to
add new (Amendment) record for
submission.
Click <BEGIN AIS SUBMISSION> to
begin.
Note:
Ensure that contact person’s details are
correct.
Submission for Employment Income is open
The submission deadline is 1 Mar.
2017 (YA2018) 2018 (YA2019) 2016 (YA2017) 2015 (YA2016)
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Change the contact details for this
submission where necessary and
click <CONTINUE>.
Select <ADD EMPLOYEE RECORD> if
you have omitted the employee
record in your first submission.
Alternatively, select <IMPORT PAST
RECORDS> to import the personal
particulars of your past submissions
submitted via Submit Employment
Income Records at myTax Portal
(Online Application).
Enter the difference in amounts for
the affected employees only for the
amendment submission.
Note:
Refer to Guide on Submitting
Employment Income Records at myTax
Portal (Online Application) to complete
the submission.
You are preparing amendment records to amend previously submitted information derived in 2017 (YA 2018). Submit difference in amounts. Amounts in the records will be added.to. subtracted from your previous submission.
Amendment Submission (For employers under the Auto-Inclusion Scheme)
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Prepare Amendment File via Offline Application
Download the software from IRAS’ website (under Submit without Payroll Software section).
You have to create a new profile to store the information prepared for your amendment submission.
Launch the Offline Application.
At the Main Menu, click <Create
Amendment File> to begin.
Click <Confirm> after you have read
the important notes.
Enter the details accordingly and
ensure that you have selected the
correct year.
Click <Save> once you have entered
the details.
Note:
Click for more information.
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Organisation Name (Year of Income Derived) - Amendment
Select the folder where you wish to
save the file.
Use the recommended file naming
convention.
Click <Save>.
Profile is created. Click <OK> and
you will return to Main Menu.
At Step 2 of the Offline Application,
Select the form type.
Click <Create/View Employee
Records> to start preparing the
amendment file.
2017
Amendment Records
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Amendment Submission for Form IR8A
Amend amount fields
Submit the difference in amounts for affected employees only. Leave unaffected amount fields blank.
Amendment for amount fields using the Offline Application:
Enter only the difference in amount
in the respective fields accordingly.
Leave unaffected fields blank.
Click <Save>.
2017
Amendment Records
Actual Salary = $29,000
Submitted Salary = $24,000
You should submit:
1 Amendment Record with amount at Salary field = $5,000
Example 1: Under declared
At the Main Menu,
Select <Form IR8A>.
Click <Create/View Employee
Records>.
5000
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At the Main Menu,
Click <View File Summary Before
Submission>.
To Submit Amendment File
Click <Login to Submit File to
IRAS> to access myTax Portal.
2017
Amendment Records
Ensure the number of records prepared
is equal to number of affected records.
Click <Generate File For
Submission> if the records
prepared are correct.
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Amend from Drop-down List
Examples of fields with drop-down list are ‘Employee’s Income Tax borne by employer’ and ‘Remission/ Overseas
Posting/ Exempt indicator’.
Addition of an indicator using the Offline Application:
Actual “Employee’s Income Tax borne by employer” = Tax fully borne by employer
Submitted “Employee’s Income Tax borne by employer” = Blank
You should submit:
1 Amendment record with “Employee’s Income Tax borne by employer” = Yes, tax is FULLY borne by employer
Example 2: Omitted Indicator Field
2017
Amendment Records
Select <Yes, tax is FULLY borne by
employer> from the dropdown
list.
Leave unaffected fields blank.
Note:
Follow the steps in Page 11 to view file
summary and generate file for
submission.
At the Main Menu,
Select <Form IR8A>.
Click <Create/View Employee
Records>.
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Amend Employee ID Number
As the system works by adding up all amounts submitted for each employee, you have to submit 2 separate files:
1st file: An amendment record containing all negative amounts to negate the submitted amounts for the incorrect
employee ID number
2nd file: An original record for the correct employee ID number
Amending incorrect ID number submitted using the Offline Application:
.
Actual ID number = FIN F3456789A
Submitted ID number = NRIC S2345678Z
You should submit:
1st file: 1 Amendment record for S2345678Z with all negative amounts to negate the submitted amounts
2nd file: 1 Original record for F3456789A
Example 3: Error in Employee ID Number
2017
Amendment Records
At the Main Menu,
Select <Form IR8A>.
Click <Create/View Employee
Records>.
2017
Enter the incorrect record with
negative amounts in the respective
fields.
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Submitting record for the correct ID using the Offline Application:
2017
Original Records
At the Main Menu,
Select <Form IR8A>.
Click <Create/View Employee
Records>.
2017
Enter the income information for
the correct employee.
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Amendment Submission for Form IR8S
Amend amount fields in IR8S that affect amount in IR8A
If the changes to the amount fields affect the amount for the field ‘Excess contribution to CPF made by employer’, you
have to submit amendment records for both the IR8A and the IR8S forms.
Amendment for IR8S amount fields using the Offline Application:
Actual Employer’s Excess CPF Contribution = $450
Submitted Employer’s Excess CPF Contribution = $540
You should submit:
1 Amendment IR8A record with amount at Employer’s Excess CPF Contribution field = $-90
1 Amendment IR8S record with amount at Employer’s Excess CPF Contribution field = $-90
Example 4: Over declared Employer’s Excess CPF Contribution amount in both IR8A and IR8S
2017
Amendment Records
At the Main Menu,
Select <Form IR8S>.
Click <Create/View Employee
Records>.
Create an IR8S amendment record
by entering only the difference in
amount in the respective fields
accordingly.
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2017
Amendment Records
Since the amendment in Form IR8S
affects the figures submitted for Form
IR8A, you will have to submit an IR8A
amendment file too.
Select <Form IR8A>.
Click <Create/View Employee
Records>.
At the Form IR8A:
Enter the employee’s details that
are marked with red asterisk (*).
Click <Save> to retrieve the
employee’s particulars.
Click <Expand to Full Form> and
verify the amount created at Form
IR8S is brought over to Form IR8A
under part d(7): Excess/ Voluntary
contribution to CPF by employer.
Follow the steps in page 11 to view
file summary and generate file for
submission.
Note:
Ensure that both IR8A and IR8S are
generated at the ‘Generate File’ page.
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Amend amount fields in IR8S that do not affect amount in IR8A
If the changes to the amount fields do not affect the amount for the field ‘Excess/ Voluntary contribution to CPF made
by employer’, just submit the amendment records for the IR8S form. Submit the difference in amounts for affected
employees only and leave unaffected fields blank.
Amendment for IR8S amount fields using the Offline Application:
(For such scenarios, you cannot use the Submit Employment Income Records at myTax Portal (Online Application) for
submission because the IR8A record will be automatically created.)
There are interest amounts received from CPF Board.
Submitted record did not include the interest amounts.
You should submit:
1 Amendment IR8S record containing the interest amount
Example 5: Omission of interest amount in IR8S
2017
Amendment Records
At the Main Menu,
Select <Form IR8S>.
Click <Create/View Employee
Records>.
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Enter the employees’ details and
the omitted information. Leave all
unaffected fields blank.
Save and close once completed.
Follow the steps in page 11 to view
file summary and generate file for
submission.
Note:
Ensure that only IR8S is generated at
‘Generate File’ page.
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Amendment Submission for Appendix 8A
Amend amount fields in Appendix 8A that affect amount in IR8A
If the changes to the amount fields affect the total amount of benefits-in-kind, you have to submit amendment records
for both the IR8A and the Appendix 8A.
Scenarios include:
• Benefits-in-kind amount was not declared in IR8A, and/or Appendix 8A was not submitted.
• Changes to submitted amounts in Appendix 8A resulted in a change in total benefits-in-kind amount.
Amendment for Appendix 8A amount fields using the Offline Application:
Actual Hotel Accommodation = $10,000
You should submit:
1 Amendment IR8A record with amount at Benefits-in-kind field = $10,000
1 Amendment Appendix 8A record with amount at Hotel Accommodation field = $10,000
Example 6: Omitted benefits-in-kind submission in IR8A. Appendix 8A was not submitted
2017
Amendment Records
At the Main Menu,
Select <Appendix 8A>.
Click <Create/View Employee
Records>.
Create an Appendix 8A
amendment record by entering the
amounts in the respective fields
accordingly.
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2017
Amendment Records
Since the amendment in Appendix 8A
affects the figures submitted for Form
IR8A, you will have to submit an IR8A
amendment file too.
Select <Form IR8A>.
Click <Create/View Employee
Records>.
At the Form IR8A:
Enter the employee’s details that
are marked with red asterisk (*).
Click <Save> to retrieve the
employee’s particulars.
Click <Expand to Full Form> and
verify the amount created at Form
IR8S is brought over to Form IR8A
under part d(9): Values of Benefits-
in-kind.
Follow the steps in page 11 to view
file summary and generate file for
submission.
Note:
Ensure that both IR8A and Appendix 8A
are generated at the ‘Generate File’
page.
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The steps to amend the submitted information is the same as that of Example 6, except you should enter the difference
in amounts.
Actual Hotel Accommodation = $50,000
Submitted Hotel Accommodation = $40,000
You should submit:
1 Amendment IR8A record with amount at Benefits-in-kind field = $10,000
1 Amendment Appendix 8A record with amount at Hotel Accommodation field = $10,000
Example 7: Under declared Hotel Accommodation amount in IR8A and Appendix 8A
Create an Appendix 8A
amendment record by entering the
difference in amounts in the
respective fields accordingly.
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Amend amount fields in Appendix 8A that do not affect amount in IR8A
If the changes to the amount fields do not affect the total amount of benefits-in-kind, you just need to submit
amendment records for the Appendix 8A.
Scenarios include:
• Benefits-in-kind amount was declared in IR8A, but Appendix 8A was not submitted
• Wrong classification of type benefits-in-kind
Submit the difference in amounts for affected employees only. Leave unaffected fields blank.
Amendment for Appendix 8A amount fields using the Offline Application:
(For such scenarios, you cannot use the Submit Employment Income Records at myTax Portal (Online Application) for
submission because the IR8A record will be automatically created.)
Submitted benefits-in-kind in IR8A, but did not submit Appendix 8A
You should submit:
1 Original Appendix 8A record with amount at Car Benefit field = $2,000
Example 8: Appendix 8A not submitted
2017
Amendment Records
At the Main Menu,
Select <Appendix 8A>.
Click <Create/View Employee
Records>.
Enter the amount of $2,000 under
part 4(j) – Car benefits.
Follow the steps in page 11 to view
file summary and generate file for
submission.
Note:
Ensure that Appendix 8A is generated at
the ‘Generate File’ page.
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Amendment for Appendix 8A amount fields using the Offline Application:
(For such scenarios, you cannot use the Submit Employment Income Records at myTax Portal (Online Application) for
submission because the IR8A record will be automatically created.)
Actual Car Benefit = $2,000 and Full cost of motor vehicles given to employees = $0
Submitted Car Benefit = $0 and Full cost of motor vehicles given to employees = $2,000
You should submit:
1 Amendment Appendix 8A record with amount at Car Benefit field = $2,000 and
Full cost of motor vehicles given to employees = $-2,000
Example 9: Wrong classification of car benefit
2017
Amendment Records
At the Main Menu,
Select <Appendix 8A>.
Click <Create/View Employee
Records>.
Minus the wrongly declared
amount of $2,000 under part 4(i) –
Full cost of motor vehicles given to
employee.
Enter the amount of $2,000 under
par 4(j) – Car benefits.
Follow the steps in page 11 to view
file summary and generate file for
submission.
Note:
Ensure that Appendix 8A is generated at
the ‘Generate File’ page.
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Amendment Submission for Appendix 8B
Amend amount fields in Appendix 8B that affect amount in IR8A
If the changes to the amount fields affect the total amount of stock option gains, you have to submit amendment records
for both the IR8A and the Appendix 8B.
Amend sub-records in Appendix 8B by negating the original sub-record first.
Hence, you have to submit 2 sub-records for each affected employee.
1st sub-record: Same information as per previous submitted sub-record, but with negative sign at number of shares
field
2nd sub-record: Correct sub-record
Scenarios include:
Stock option gains amount was not declared in IR8A, and/or Appendix 8B was not submitted
Changes to exercise price, number of shares for sub-records and year of exercise*
* If the error is only on the day and/or month of the date of exercise, you do not have to submit an amendment file.
Inform IRAS of the correct date and the list of affected employees’ records at [email protected].
Amendment for Appendix 8B amount fields using the Offline Application:
Actual stock option gains = $200
You should submit:
1 Amendment IR8A record with amount at stock option gains field = $200
1 Amendment Appendix 8B record with sub-record = $200
Example 10: Omitted stock option gains submission in IR8A. Appendix 8B was not submitted.
2017
Amendment Records
At the Main Menu,
Select <Appendix 8B>.
Click <Create/View Employee
Records>.
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Compute the share option gains in
the respective fields.
Click <Save>.
2017
Amendment Records
Since the amendment in Appendix 8B
affects the figures submitted for Form
IR8A, you will have to submit an IR8A
amendment file too.
Select <Form IR8A>.
Click <Create/View Employee
Records>.
At the Form IR8A:
Enter the employee’s details that
are marked with red asterisk (*).
Click <Save> to retrieve the
employee’s particulars.
Click <Expand to Full Form> and
verify the amount created at
Appendix 8B is brought over to
Form IR8A under part d(8)(i): Gains
and Profits from share option for
sec 10(1)(b).
Follow the steps in page 11 to view
file summary and generate file for
submission.
Note:
Ensure that both IR8A and Appendix 8B
are generated at the ‘Generate File’
page.
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Amendment for Appendix 8B amount fields using the Offline Application:
Actual stock option gains = $10.22 for 100 shares
Submitted stock option gains = $8.22 for 100 shares
You should submit:
1 Amendment IR8A record with difference in amount for stock option gains field
1 Amendment Appendix 8B record with 2 sub-records:
- 1st sub-record = $8.22 for -100 shares to negate the incorrect entry
- 2nd sub-record = $10.22 for 100 shares
Example 11: Under declared exercise price for sub-record.
2017
Amendment Records
At the Main Menu,
Select <Appendix 8B>.
Click <Create/View Employee
Records>.
Enter -100 shares with the exercise
price (or market value) of $8.22 to
negate the incorrect sub-record.
Thereafter, enter 100 shares with
the exercise price of $10.22.
Click <Save>.
Note:
If there are more than 1 sub-record, tick
the check-box <Add sub-record>.
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2017
Amendment Records
Since the amendment in Appendix 8B
affects the figures submitted for Form
IR8A, you will have to submit an IR8A
amendment file too.
Select <Form IR8A>.
Click <Create/View Employee
Records>.
At the Form IR8A:
Enter the employee’s details that
are marked with red asterisk (*).
Click <Save> to retrieve the
employee’s particulars.
Click <Expand to Full Form> and
verify the amount created at
Appendix 8B is brought over to
Form IR8A under part d(8)(i): Gains
and Profits from share option for
sec 10(1)(b).
Follow the steps in page 11 to view
file summary and generate file for
submission.
Note:
Ensure that both IR8A and Appendix 8B
are generated at the ‘Generate File’
page.
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The steps to amend the submitted information is the same as that of Example 10, except you should enter the difference
in number of shares.
The steps to amend the submitted information is the same as that of Example 10 and 11 except, you have to submit files
for 2 different years of assessment.
Actual number of shares = 500
Submitted number of shares = 300
You should submit:
1 Amendment IR8A record with difference in amount for stock option gains field
1 Amendment Appendix 8B record with 1 sub-record at 200 shares
Example 12: Under declared number of shares for sub-record.
Actual date of exercise = 01/06/2017 under income derived in year 2017 (Year of Assessment 2018)
Submitted date of exercise = 01/06/2016 under income derived in year 2016 (Year of Assessment 2017)
You should submit:
2 IR8A records with difference in amount for stock option gains field
1st Amendment file (for YA 2017) = 1 record with difference in amount of stock option gains field for YA 2017
2nd Original file (For YA 2018) = 1 record with correct amount of stock option gains for YA 2018
2 Appendix 8B records each with 1 sub-record:
1st Amendment file (for YA 2017) = 1 sub-record with negative shares to negate incorrect entry (date of exercise =
01/06/2016)
2nd Original file (for YA 2018) = 1 sub-record with correct information
Example 13: Incorrect year of exercise for sub-record submitted.
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Amend amount fields in Appendix 8B that do not affect amount in IR8A
If the changes to the amount fields do not affect the total amount of stock option gains, you will just have to submit
amendment records for the Appendix 8B.
Scenarios include:
Stock options gains amount was declared in IR8A, but Appendix 8B was not submitted
Changes to type of plan, particulars of company, date of grant
Amend sub-records in Appendix 8B by negating the original sub-record first.
Hence, you have to submit 2 sub-records for each affected employee.
1st sub-record: Same information as per previous submitted sub-record, but with negative sign at number of shares
field.
2nd sub-record: Correct sub-record.
Amendment for Appendix 8B amount fields using the Offline Application:
(For such scenarios, you cannot use the Submit Employment Income Records at myTax Portal (Online Application) for
submission because the IR8A record will be automatically created.)
Actual stock option gains = $50,000
You should submit:
1 Original Appendix 8B record with stock option gains = $50,000
Example 14: Omitted Appendix 8B submission. IR8A with stock option amounts was already submitted
2017
Amendment Records
At the Main Menu,
Select <Appendix 8B>.
Click <Create/View Employee
Records>.
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There is no need for the submission of IR8A amendment record since the amendment does not affect the amount
submitted for IR8A.
The steps to amend the submitted information is the same as that of Example 11 except, you should just enter the change
in the type of plan.
There is no need for the submission of IR8A amendment record since the amendment does not affect the amount
submitted for IR8A.
The steps to amend the submitted information is the same as that of Example 11 except, you should just enter the change
in the particulars of company.
Compute the share option gains in
the respective fields.
Click <Save>.
Follow the steps in page 11 to view
file summary and generate file for
submission.
Note:
Ensure that Appendix 8B is generated at
the ‘Generate File’ page.
Actual stock option gains = ESOW
Submitted stock option gains = ESOP
You should submit:
1 Amendment Appendix 8B record with 2 sub-records:
1st sub-record = negative number of shares to negate the incorrect entry
2nd sub-record = correct entry
Example 15: Changes to type of plan
Actual company name = Company A Pte Ltd
Submitted company name = Company B Pte Ltd
You should submit:
1 Amendment Appendix 8B record with 2 sub-records:
1st sub-record = negative number of shares to negate the incorrect entry
2nd sub-record = correct entry
Example 16: Changes to particulars of company
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There is no need for the submission of IR8A amendment record since the amendment does not affect the amount
submitted for IR8A.
The steps to amend the submitted information is the same as that of Example 11 except, you should just enter the change
in the date of grant.
Actual date of grant = 01/06/2017
Submitted date of grant = 01/07/2017
You should submit:
1 Amendment Appendix 8B record with 2 sub-records:
1st sub-record = negative number of shares to negate the incorrect entry
2nd sub-record = correct entry
Example 17: Changes to date of grant
Amendment Submission (For employers under the Auto-Inclusion Scheme)
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Contact Information
For enquiries on this user guide, please call 1800 356 8015 or email [email protected].
Published by
Inland Revenue Authority of Singapore
Published on 16 Jan 2018
The information provided is intended for better general understanding and is not intended to
comprehensively address all possible issues that may arise. The contents are correct as at 16 Jan 2018 and are
provided on an “as is” basis without warranties of any kind. IRAS shall not be liable for any damages, expenses,
costs or loss of any kind however caused as a result of, or in connection with your use of this user guide.
While every effort has been made to ensure that the above information is consistent with existing policies
and practice, should there be any changes, IRAS reserves the right to vary its position accordingly.
© Inland Revenue Authority of Singapore