Participation and exclusions
The four-page FAQ explains one-time opt-in through each participating transport operator. The arrangement excludes salaried employee drivers, owners of ACRA-registered transportation businesses and people providing solely social carpool services. Opt-in introduced from YA 2023 need not be repeated for YA 2026 after joining in YA 2025, but it must be completed separately for each operator.
What is transmitted
Calendar-year driving income includes gross fares, incentives, rebates, promotion and miscellaneous payments, whether or not withdrawn from an e-wallet. Passenger ERP tolls and platform fees are excluded from driver earnings. Road-tax and additional petrol-duty rebates instead reduce expenses. Check actual operator records, not just bank withdrawals.
Filing requirements and thresholds
Prefilling does not by itself remove filing. File between 1 March and 18 April if notified regardless of income; without notification, file if net self-employment income exceeds S$6,000 or all-source annual income exceeds S$22,000. Verify income, add other sources and update reliefs. Late/non-filing by 18 April may attract penalties.
NFS versus direct assessment
Those specifically selected for NFS or D-NOA generally need not file. NFS information can be checked and corrected through File Income Tax Return from 1 March to 18 April. D-NOA taxpayers receive a bill around mid-March and should check its accompanying prefilled income/deduction statement; use Amend Tax Bill within 30 days of the date on the bill if wrong. Do not substitute the ordinary April deadline for that assessment clock.
Wrong, missing or not-yet-visible amounts
Clarify discrepancies with the operator, then correct Revenue and submit by 18 April, or amend a D-NOA within its 30-day period. IRAS tells the operator when prefilling succeeds, so ask the operator about availability. Without participation, manually declare driving and other income. Salaried drivers use the employment AIS arrangement instead.
Social carpooling and other services
No declaration is required for no more than two social carpool trips daily where collections solely cover trip costs. This treatment excludes people conducting transport businesses/vocations such as taxi or chauffeured services, whose carpool income is taxable. Private personal-driver arrangements must be added manually. A PHC opt-in alone does not cover separate delivery-rider income; declare that separately.
Two operators and corrections after filing
Opt in with both operators for both amounts to prefill; if only one is covered, add the other manually. Re-file once by 18 April with ALL income, expenses and reliefs; the new return supersedes the old. After that date, or after using the one re-file, wait for the notice of assessment and amend/object through Amend Tax Bill within 30 days of its date. The source says ordinary notices typically arrive from late April through September.
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 ↗