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If there were errors made during your submission of commission income records, you must submit the amendment files to IRAS as soon as possible.
How to submit amendment file
Amendment files can be submitted via 'Submit Commission Records' digital service at myTax Portal or using Application Programming Interface (API) by 31 Mar. If the original submission is made via API, you must continue to use API to submit the amendments.
How to prepare amendment file
- Prepare the amended record(s) only for the commission earner(s) affected by the amendment
- Provide the difference in amount(s) between the commission income previously reported to IRAS and the actual commission earned (see example below)
- Leave unaffected numeric fields blank
Examples:
| Type of data | Example 1: Original submission is lower than actual commission | Example 2: Original submission is higher than actual commission |
|---|---|---|
| Actual commission | $25,000 | $6,000 |
| Original submission | $21,000 | $8,000 |
| Amount to submit in amendment file | $4.000 | -$2,000 |
When not to submit an amendment file?
- Changes to commission earners' personal particulars such as nationality, date of birth, etc.
You can email us the details of the correct personal particulars, including the affected commission earners’ IDs via myTax Mail (Others > e-Submission > Commission). - Refund of retention money or contra loss
You should report the gross commission or net brokerage payable to the earners of commission without deducting the retention money or contra loss. If you have done so incorrectly, you should amend the gross commission and net brokerage payable instead.
For more information how to prepare the amendment file, please refer to the user guide (PDF, 327KB).