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[null,"Instructions"]
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[null,1,"Employers should ensure data accuracy by verifying all information before submission. If there is an error in your earlier Form IR8A submission, you may use this checklist to determine if an amendment file is required."]
[null,2,"Our system works on addition basis and subsequent amendment will not overwrite the previous submission(s):\n\nGeneral Amendment Guidelines\n•\t Only prepare the affected employees' records\n•\t Provide the difference in amounts\n•\t Leave other numeric fields not affected by the error blank\n• Corresponding appendices (IR8S, Appendix 8A/8B) are required if it affects the Form IR8A  \n\nFor more information on preparing and submitting amendment files, refer to the link below:"]
[null,null,"Home > Taxes >  Individual Income Tax > Employers > Auto Inclusion Scheme (AIS) for Employment Income > Amend Submitted Records"]
[null,3,"Click start to proceed."]

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[null,"A. Type of error"]
[null,"Is the error relating to income / deduction amounts in the Form IR8A?"]

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[null,"Is the error relating to income / deduction amounts in the Form IR8A?"]
[]
[null,"B. Year of Assessment affecting the income / deduction amount "]
[null,"Is the amount relating to any of the following Year of Assessment (YA)?\n- YA 2022\n- YA 2023\n- YA 2024\n- YA 2025",null,null,null,null,null,{"$f":"IF(Response!B13>0,\"Results\",\"\")","v":"Results"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B22,IF(Response!$B$13=1,Response!B43,\"\"))","v":"Please submit an amendment file. "}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B23,IF(Response!$B$13=1,Response!B44,\"\"))","v":"You may submit the amendments to your employees’ employment income information via your payroll software integrated with"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B24,IF(Response!$B$13=1,Response!B45,\"\"))","v":"AIS Application Programming Interface (API) Service. Alternatively, you may submit the amendment file online via myTax Portal."}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B25,IF(Response!$B$13=1,Response!B46,\"\"))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B26,IF(Response!$B$13=1,Response!B47,\"\"))","v":"Our system works by adding up all amounts submitted for each employee and subsequent submission will not overwrite the previous"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B27,IF(Response!$B$13=1,Response!B48,\"\"))","v":"submission(s). "}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B28,IF(Response!$B$13=1,Response!B49,\"\"))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B29,IF(Response!$B$13=1,Response!B50,\"\"))","v":"To prepare the amendment files, please:"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B30,IF(Response!$B$13=1,Response!B51,\"\"))","v":"•  only prepare the affected employees' records,"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B31,IF(Response!$B$13=1,Response!B52,\"\"))","v":"•  provide the difference in amounts, and"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B32,IF(Response!$B$13=1,Response!B53,\"\"))","v":"•  leave other numeric fields not affected by the error blank."}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B33,IF(Response!$B$13=1,Response!B54,\"\"))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B34,IF(Response!$B$13=1,Response!B55,\"\"))","v":"The amended amount will be updated as auto-included employment income for the affected employees when the amendment "}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B35,IF(Response!$B$13=1,Response!B56,\"\"))","v":"records have been successfully processed."}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B36,IF(Response!$B$13=1,Response!B57,\"\"))","v":"Find out more from our user guide"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B37,IF(Response!$B$13=1,Response!B58,\"\"))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B38,IF(Response!$B$13=1,Response!B59,\"\"))","v":"If you would like to make a voluntary disclosure of errors (i.e. omission or under-declaration of employees’ income) due to oversight"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B39,IF(Response!$B$13=1,Response!B60,\"\"))","v":"to report in YA 2022 and /or YA 2023, or omitted specific income component  due to incorrect understanding of tax treatment for"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B40,IF(Response!$B$13=1,Response!B61,\"\"))","v":"YA 2022 and /or YA 2023, please complete the form on Voluntary Disclosure of Errors (Individuals excluding Self-employed)."}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$13=2,Response!B41,IF(Response!$B$13=1,Response!B62,\"\"))","v":"Find out more on \"Voluntary Disclosure of Errors for Reduced Penalties\""}]

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[null,"Is the error relating to income / deduction amounts in the Form IR8A?"]
[]
[null,"B. What are the error(s) in your submitted records?"]
[null,null,null,null,null,null,null,{"$f":"IF(Response!B14>0,\"Results\",\"\")","v":"Results"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B64,IF(Response!$B$14=3,Response!B76,IF(Response!$B$14=4,Response!B88,IF(Response!$B$14=5,Response!B100,IF(Response!$B$14=1,Response!B112,\"\")))))","v":"An amendment file is required."}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B65,IF(Response!$B$14=3,Response!B77,IF(Response!$B$14=4,Response!B89,IF(Response!$B$14=5,Response!B101,IF(Response!$B$14=1,Response!B113,\"\")))))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B66,IF(Response!$B$14=3,Response!B78,IF(Response!$B$14=4,Response!B90,IF(Response!$B$14=5,Response!B102,IF(Response!$B$14=1,Response!B114,\"\")))))","v":"Find out more from the amendment guide"}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B67,IF(Response!$B$14=3,Response!B79,IF(Response!$B$14=4,Response!B91,IF(Response!$B$14=5,Response!B103,IF(Response!$B$14=1,Response!B115,\"\")))))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B68,IF(Response!$B$14=3,Response!B80,IF(Response!$B$14=4,Response!B92,IF(Response!$B$14=5,Response!B104,IF(Response!$B$14=1,Response!B116,\"\")))))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B69,IF(Response!$B$14=3,Response!B81,IF(Response!$B$14=4,Response!B93,IF(Response!$B$14=5,Response!B105,IF(Response!$B$14=1,Response!B117,\"\")))))","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(Response!$B$14=2,Response!B70,IF(Response!$B$14=3,Response!B82,IF(Response!$B$14=4,Response!B94,IF(Response!$B$14=5,Response!B106,IF(Response!$B$14=1,Response!B118,\"\")))))","v":0}]
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["Ref","Main text","Link","text"]
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["Return response for Page 1",2]
["Return response for Page 2",4]
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[2,"Please submit an amendment file. "]
[2,"You may submit the amendments to your employees’ employment income information via your payroll software integrated with"]
[2,"AIS Application Programming Interface (API) Service. Alternatively, you may submit the amendment file online via myTax Portal."]
[2]
[2,"Our system works by adding up all amounts submitted for each employee and subsequent submission will not overwrite the previous"]
[2,"submission(s). "]
[2]
[2,"To prepare the amendment files, please:"]
[2,"•  only prepare the affected employees' records,"]
[2,"•  provide the difference in amounts, and"]
[2,"•  leave other numeric fields not affected by the error blank."]
[2]
[2,"The amended amount will be updated as auto-included employment income for the affected employees when the amendment "]
[2,"records have been successfully processed."]
[2,"Find out more from our user guide"]
[2]
[2,"If you would like to make a voluntary disclosure of errors (i.e. omission or under-declaration of employees’ income) due to oversight"]
[2,"to report in YA 2022 and /or YA 2023, or omitted specific income component  due to incorrect understanding of tax treatment for"]
[2,"YA 2022 and /or YA 2023, please complete the form on Voluntary Disclosure of Errors (Individuals excluding Self-employed)."]
[2,"Find out more on \"Voluntary Disclosure of Errors for Reduced Penalties\""]
[]
[1,"If the error is due to over declaration of employee's income, please email us with the relevant information (Identification number,"]
[1,"Name, income, etc.) of the affected employee(s) via Excel. You may use the Excel template to compile your employees’ details."]
[1,"Email us via Contact Us"]
[1,"Refer to Excel Template"]
[1]
[1]
[1,"If you would like to make a voluntary disclosure of errors e.g. omission or under-declaration of employees’ income in past "]
[1,"declarations, please complete the form on Voluntary Disclosure of Errors (Individuals excluding Self-employed)."]
[1,"Find out more on \"Voluntary Disclosure of Errors for Reduced Penalties\""]
[1]
[1]
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[1]
[1]
[1]
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[2,"An amendment file is not required. Please ensure data "]
[2,"accuracy in your future submission."]
[2]
[2,"In addition, if the error is relating to the employee's name "]
[2,"or address, please inform your employees to update "]
[2,"their information with the relevant government agencies."]
[2]
[2,"Find out more on update of particulars"]
[2]
[2]
[2]
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[3,"Generally, amendment file is not required. Please ensure"]
[3,"data accuracy in your future file submission to IRAS."]
[3]
[3,"However, if the bonus / commission / director's fee "]
[3,"is reported in the wrong year, please submit an "]
[3,"amendment file."]
[3]
[3,"Find out more from the amendment guide"]
[3]
[3]
[3]
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[4,"An amendment file is required."]
[4]
[4,"Find out more from the amendment guide"]
[4]
[4]
[4]
[4]
[4]
[4]
[4]
[4]
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[5,"An amendment file is not required. Please ensure data "]
[5,"accuracy in your future file submission to IRAS."]
[5]
[5]
[5]
[5]
[5]
[5]
[5]
[5]
[5]
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[1,"An amendment file is required."]
[1]
[1,"You will need to submit 2 files:"]
[1,"• 1st file: An amendment record for the incorrect employee"]
[1,"ID number with negative amounts to negate the submitted"]
[1,"amounts."]
[1]
[1,"• 2nd file: An original record for the correct employee ID"]
[1,"number."]
[1]
[1,"Find out more from the amendment guide"]