Check participation and excluded structures
Use IRAS’s Commission-Paying Intermediary search to see whether the organisation must collect, retain and submit agent identity and income information. Agents deriving income through a Singapore sole-proprietorship or partnership are excluded from the initiative described here. That exclusion concerns pre-filling, not exemption from reporting income.
Missing income and filing responsibility
If income from an identified organisation is not pre-filled, declare annual income and submit by the source’s stated 18 April deadline, and ask the organisation to submit the missing information. Submission by the organisation does not replace the agent’s return where IRAS has issued a filing notification. A No-Filing Service notification, by contrast, removes the return-filing requirement described in the FAQ. Late or non-filing may attract penalties.
Incorrect figures before filing
Amend the pre-filled Revenue (Total Sales/Income) figure to the correct amount, submit by 18 April and clarify the correct amount with the paying organisation. The source says amended organisational records can be viewed within seven days of submission. If not reflected by the due date, correct the field and file on time rather than wait beyond the deadline.
Limits on later display and automatic revision
Amendments submitted after 18 April, or after the agent has already filed, are not displayed as amended pre-fill information in the described process. Once the return has been filed or an assessment received, the organisation’s revised records do not automatically revise the assessed income. The FAQ is undated; its displayed deadline belongs to this source’s instructions and should be checked for the filing year.
Objecting after assessment
After receiving the Notice of Assessment, sign into myTax Portal with Singpass and select Individuals, Filing Matters, Object to Assessment. Submit the amendment or objection within thirty days of the assessment date. For a prior-YA assessment, the FAQ instead requests myTax Mail with a revised four-line statement: revenue, gross profit/loss, allowable business expenses and adjusted profit as gross profit less expenses. The thirty-day assessment period is different from the seven-day pre-fill update period.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗