Amend Submitted Records

Amendment is not required as it will not affect the income and deduction amounts that was submitted. However, please correct your employee’s personal particulars in subsequent year’s AIS submission.

If the employee ID you have submitted is wrong, you must submit amendment records immediately.

For other errors, please use the Amendment Checker (XLSM, 64KB) to check if an amendment is required.

An amendment is required if the wrong income is submitted. Please prepare and submit the difference in the amount(s) of income reported to IRAS and the actual income earned by the affected employee(s). 

Leave all other numeric fields not affected by the error, blank.

For example

You should submit an amendment record as follows:

You should submit the omitted employee’s records immediately.

For example, if you have submitted 24 employee records but have omitted 1 record, your subsequent submission should contain 1 record for the omitted employee only.

You have submitted the employee’s ID record with a wrong NRIC S2345678Z. The correct ID number should be FIN F2345678A.

To correct this, you are required to submit 2 files as follows:

• 1st file: Submit an amendment record using the wrong employee's ID (i.e. S2345678Z) indicating a negative amount of what was previously wrongly submitted; and
  
• 2nd file: Submit another original record with the correct employee's ID (i.e. F2345678A) and the relevant income amounts.
  

Employers are not required to declare sole proprietor/ partners’ income information under the Auto-Inclusion Scheme (AIS) as it is regarded as a trade income.

Please submit an amendment to negate the affected partner/sole-proprietor’s income information including the CPF contribution. Do note that the amounts should be in negative values of that amount submitted previously.

To allow the CPF contribution against the partner/sole-proprietor income, please approach CPF Board to reclassify the CPF contribution to self-employed CPF contributions. 

Generally, between 1 Mar to 18 Apr, employees will be able to see their amended income information prefilled in their Income, Deduction and Relief Statement (IDRS) at myTax portal within 5 working days from the date of your amendment submission. 

While pending the update of the revised figures in employees’ myTax Portal, employers should advise employees to proceed with their individual filing. Employees will receive their tax bill, also known as Notice of Assessment (NOA), between end Apr 2024 to Mar 2025.

When the e-Filing period for individuals ends on 18 Apr, employees will not be able to view the amended income information in IDRS. However, the amendments will be accounted when the assessments are finalised subsequently.

Inform your employee to file an amendment using the “Amend Tax Bill” digital service at myTax Portal within 30 days from the date of their tax bill.

Upon successful processing of amendment records, your employees will receive an Amended / Additional Notice of Assessment. They can also view their revised Notice of Assessments by logging in to myTax Portal.

Create a separate file for each basis year for which the arrears payments were made and reflect the amounts under the respective type of payment, e.g. employment income, allowance, etc. Do not include arrears payments in the current year's file.

Example on Director's Fees:

The director is entitled to the director's fees on the date the fees are voted and approved at the company's AGM/EGM of that calendar year.

For example, director's fees voted for and approved at the company's AGM/EGM on 30 Jun 2023 should be declared in the Form IR8A for the year ended 31 Dec 2023.

If your company held more than one meeting during the calendar year to approve payments of director's fees for the same financial year, enter the date of approval of the last meeting held in the calendar year.

Yes, you may submit an amendment file using a different AIS mode.