User Guide Amendment Submission (For employers under … · Amendment Submission (For employers under the Auto ... Amendment Submission for Form IR8A ... Check with your payroll software

1

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


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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

[email protected].

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

[email protected].

mailto:[email protected]




4

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


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

https://mytax.iras.gov.sg/ESVWeb/default.aspx


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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

https://www.iras.gov.sg/irashome/Businesses/Employers/Auto-Inclusion-Scheme--AIS-/Submit-Employment-Income-Records/





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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)


https://mytax.iras.gov.sg/ESVWeb/default.aspx?target=EASYHome

https://mytax.iras.gov.sg/ESVWeb/default.aspx?target=EASYHome


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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.

https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/Businesses/Online%20Application%20User%20Guide.pdf




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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


You should submit:

1 Amendment Record with amount at Salary field = $5,000

Example 1: Under declared

At the Main Menu,

Select <Form IR8A>.


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>.


Records>.


13

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>.


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>.


Records>.

2017

Enter the income information for

the correct employee.


15

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>.


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>.


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>.


Records>.


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Enter the employees’ details and

the omitted information. Leave all

unaffected fields blank.

Save and close once completed.



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>.


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



amendment file too.

Select <Form IR8A>.


Records>.

At the Form IR8A:






verify the amount created at Form

IR8S is brought over to Form IR8A

under part d(9): Values of Benefits-

in-kind.



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.




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,



Records>.

Enter the amount of $2,000 under

part 4(j) – Car benefits.



submission.

Note:

Ensure that Appendix 8A is generated at

the ‘Generate File’ page.


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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,



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.



submission.

Note:

Ensure that Appendix 8A is generated at



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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>.


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



amendment file too.

Select <Form IR8A>.


Records>.

At the Form IR8A:






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).



submission.

Note:

Ensure that both IR8A and Appendix 8B


page.


26


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,



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



amendment file too.

Select <Form IR8A>.


Records>.

At the Form IR8A:






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).



submission.

Note:

Ensure that both IR8A and Appendix 8B


page.


28

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.




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,



Records>.


30

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.


submitted for IR8A.


in the particulars of company.

Compute the share option gains in

the respective fields.

Click <Save>.



submission.

Note:

Ensure that Appendix 8B is generated at


Actual stock option gains = ESOW

Submitted stock option gains = ESOP

You should submit:


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:




Example 16: Changes to particulars of company


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submitted for IR8A.


in the date of grant.

Actual date of grant = 01/06/2017

Submitted date of grant = 01/07/2017

You should submit:




Example 17: Changes to date of grant


32

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


Documents

User Guide Amendment Submission (For employers under … · Amendment Submission (For employers under the Auto ... Amendment Submission for Form IR8A ... Check with your payroll software