Amendment Submission User Guide
for “e-Submission of Employment Income” e-Service
Overview
How to Submit
You may have to submit an amendment file depending on what the errors in or changes to your
submitted records are.
Amendment File Submission Required
- Errors in or changes to submitted amounts (income or deductions) or the fields affecting the total
amount of employment income
IR8A
Pages 4 - 6
- Error in employee ID number
The system works by adding up all amounts submitted for each employee. Hence,
IR8S
Pages 7 - 9
 prepare and submit only the difference in the amount(s) for affected employee(s)
 leave all other numeric fields not affected by the error blank
 submit IR8A amendment file if the amendment for the appendices affects the amounts
submitted for IR8A.
Appendix 8A
Pages 10 - 13
Appendix 8B
Pages 14 - 19
Examples on submission of amendment records
Example on under declared amount:
Actual Salary = $28,000
Submitted Salary = $24,000
Example on error in employee ID number:
Actual ID number = FIN F1234567A
Submitted ID number = NRIC S1234567Z
You should submit:
1 Amendment record with amount at Salary field = $4,000
You should submit:
1 Amendment record for S1234567Z with all
negative amounts to negate the submitted amounts
1 Original record for F1234567A
Example on over declared amount:
Actual Bonus = $5,000
Submitted Bonus = $8,000
Example on omission of employee record:
Actual total number of employees = 25
Submitted total number of employees = 24
You should submit:
1 Amendment record with amount at Bonus field = $-3,000
You should submit:
1 Original record for the omitted employee’s record
Details for the preparation of amendment records are covered in the next few sections. Where the
scenario of amendment is not covered in next few sections, please inform IRAS of the incorrect details
and the list of affected employees’ records via fax with cover letter to 6351 3302 or via myTax Mail.
Amendment File Submission Not Required
- Errors in or changes to employees' personal particulars of submitted records, such as address,
date of birth, nationality etc.
Please email the correct details, including the affected employees’ ID numbers, to ais@iras.gov.sg.
Amendment File Submission Not Allowed
- Employment income information derived from more than 2 years ago.
For example, if the current year of submission is for income derived in year 2015 (YA 2016), then
system can only accept employment income information derived in year 2013 (YA 2014) onwards.
Please contact our Individual Income Tax Department at taxqueries@iras.gov.sg, or the helpline at
1800 356 8300 to review your cases.
1
You can prepare and submit an amendment file using the AIS Software.
If you are using a compatible payroll software
Overview
Check with your payroll software vendor if your payroll software is able to generate an amendment file.
If yes, you can use the Validation and Submission Application to submit the amendment file.
How to Submit
Download the software from IRAS website at: www.iras.gov.sg > Businesses > Employers >
Auto-Inclusion Scheme (AIS) for Employment Income > Validation and Submission Application.
The steps to validate and submit the amendment file is the same as that for an original file.
IR8A
Pages 4 - 6
If you are not using a compatible payroll software
IR8S
Pages 7 - 9
You can use either the Online Application or the Offline Application to prepare and e-Submit the
amendment file to IRAS.
(access via myTax Portal)
Appendix 8A
Pages 10 - 13
Login to myTax Portal at https://mytax.iras.gov.sg/ to access the AIS Online Application.
Appendix 8B
Pages 14 - 19
1. Click
1. Click
You must e-Submit the employment income information to IRAS by 1 March 2016.
Your CPF data as at 14 January 2016 is pre-filled in the AIS Online Application. Please login to check and edit, if necessary.
2. Click
Defaulted to current year’s records. Ensure you are at the correct
year before clicking on “Create Amendment Records”.
You are preparing amendment records for income derived in 2015 (YA 2016).
The amounts in amendment records will add to / negate from your previous submission(s). Hence, you should submit
only the difference in amounts and only for the affected employees. Do not submit the revised values.
3. Click
4. Click
You can use the “Import Employee Particulars From Past Submissions” function to import the personal particulars of a submitted record.
5. Click
Submitting the amendment records:
Simply enter the difference in amounts for affected employees only for the amendment submission.
2
(download required)
Download the software from IRAS website at: www.iras.gov.sg > Businesses > Employers > AutoInclusion Scheme (AIS) for Employment Income > Offline Application.
You have to create a profile to store the information prepared for your amendment submission.
Overview
Offline Application Main Menu
How to Submit
2. Click
Click to Begin
IR8A
Pages 4 - 6
1. Click to begin
IR8S
Pages 7 - 9
3. Enter details
Appendix 8A
Pages 10 - 13
Select the
year that the
amendment
records is
created for.
Appendix 8B
Pages 14 - 19
20XX.
4. Click
Recommended file naming convention
Organisation Name (Year of Income Derived) - Amendment
5. Click
6. Click
Submitting the amendment records:
At Step 2, select the form type (IR8A, IR8S, Appendix 8A or Appendix 8B) to start preparing the
amendment records. Simply enter the difference in amounts for affected employees only for the
amendment submission.
Detailed steps will be shown in the subsequent sections based on the scenarios illustrated.
If you are using CrimsonLogic PAT system
Should you require any assistance to prepare and submit amendment records via PAT system,
please contact CrimsonLogic Pte. Ltd. via email to pat@crimsonlogic.com or call their helpline on
3
6877 7888.
Amending amount fields
Submit the difference in amounts for affected employees only. Leave unaffected amount fields blank.
Overview
Example 1: Under declared amount
Actual Salary = $33,000
Submitted Salary = $28,000
You should submit:
1 Amendment record with amount at Salary field = $5,000
How to Submit
Demonstration on amendment for amount fields using the
At the Main Menu,
IR8A
Pages 4 - 6
Select Form IR8A and click <Create/View Employee Records>
IR8S
Pages 7 - 9
Create an IR8A amendment record by entering only the difference in amount in the
respective fields accordingly.
Enter the difference in amount
Appendix 8A
Pages 10 - 13
Appendix 8B
Pages 14 - 19
Leave unaffected fields blank
At the Main Menu,
Click
Click
Click
2015
Number of records prepared is equal to number of affected employees
Click
Simply login to myTax
Portal to submit the
amendment file.
4
Amending indicator fields
Examples of indicator fields are “Employee’s Income Tax borne by employer” and “Tax Exempt/
Remission indicator”.
Overview
How to Submit
If you have left an indicator blank in your original submission, you can overwrite the information in the
amendment submission.
However, if you have previously selected an indicator, you cannot amend the submitted record. Please
email the correct details, including the affected employees’ ID numbers, to ais@iras.gov.sg.
Example 2: Omitted indicator field
Actual “Employee’s Income Tax borne by employer” = Tax fully borne by employer
Submitted “Employee’s Income Tax borne by employer” = Blank
IR8A
Pages 4 - 6
You should submit:
1 Amendment record with “Employee’s Income Tax borne by employer” = Tax fully borne by employer
Demonstration on addition of an indicator using the
IR8S
Pages 7 - 9
At the Main Menu,
Select Form IR8A and click <Create/View Employee Records>
Appendix 8A
Pages 10 - 13
Create an IR8A amendment record by selecting the correct indicator accordingly.
Select
Appendix 8B
Pages 14 - 19
Leave unaffected fields blank
At the Main Menu,
Click
Click
Click
2015
Number of records prepared is equal to number of affected employees
Click
Simply login to myTax
Portal to submit the
amendment file.
5
Amending employee ID number
As the system works by adding up all amounts submitted for each employee, you have to submit 2
records in 2 separate files:
Overview
1st file
: An amendment record containing all negative amounts to negate the submitted
amounts for the incorrect employee ID number
2nd file
: An original record for the correct employee ID number
How to Submit
Example 3: Error in employee ID number
Actual ID number = FIN F3456789A
Submitted ID number = NRIC S2345678Z
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
You should submit:
1 Amendment record for S2345678Z with all negative amounts to negate the submitted amounts
1 Original record for F3456789A
Demonstration on amending incorrect ID submitted using the
Submit an amendment record to negate the amounts for incorrectly submitted employee ID
For S2345678Z
Select “Amendment Records”
when creating profile.
Appendix 8A
Pages 10 - 13
To negate all
submitted amounts
-30000
-1000
Appendix 8B
Pages 14 - 19
Thereafter, submit an original record for the correct employee ID
For F3456789A
Select “Original Records” when
creating profile.
30000
1000
Amending date or text fields
Examples of date fields are dates for gross commission period, for payment of bonuses and director
fees. Example of a text field is the ‘Name of Fund’ field under the deductions section.
These fields cannot be amended via amendment file submissions. Please email the correct details,
including the affected employees’ ID numbers, to ais@iras.gov.sg.
6
Amending amount fields in IR8S that affect amount in IR8A
If the changes to the amount fields affect the amount for the field “Excess contribution to CPF made by
employer”, you have to submit amendment records for both the IR8A and the IR8S forms.
Overview
How to Submit
Submit the difference in amounts for affected employees only. Leave unaffected amount fields blank.
Example 4: Over declared Employer’s Excess CPF Contribution amount in both IR8A and IR8S
Actual Employer’s Excess CPF Contribution = $450
Submitted Employer’s Excess CPF Contribution = $540
You should submit:
1 Amendment IR8A record with amount at Employer’s Excess CPF Contribution field = $-90
1 Amendment IR8S record with amount at Employer’s Excess CPF Contribution field = $-90
IR8A
Pages 4 - 6
Demonstration on amendment for IR8S amount fields using the
At the Main Menu,
IR8S
Pages 7 - 9
Appendix 8A
Pages 10 - 13
Select Form IR8S and click <Create/View Employee Records>
Create an IR8S amendment record by entering only the difference in amount in the
respective fields accordingly.
Appendix 8B
Pages 14 - 19
1. Enter details
2. Enter difference
2. Enter difference
Leave unaffected fields blank
Since the amendment in appendix affects the figures submitted for Form IR8A, you will
have to submit an IR8A amendment file too.
At the Main Menu,
Select Form IR8A and click <Begin>
Continued on next page
7
Amending amount fields in IR8S that affect amount in IR8A
Demonstration on amendment for IR8S amount fields using the
(Continued)
Overview
At the Form IR8A, enter details and verify the amount created at Form IR8S is populated to
Form IR8A under part d(7): Excess/Voluntary contribution to CPF by employer
How to Submit
2. Click Save
IR8A
Pages 4 - 6
1. Enter details
IR8S
Pages 7 - 9
2015
Appendix 8A
Pages 10 - 13
Appendix 8B
Pages 14 - 19
3. Click Expand to Full Form
4. You will see amount populated
over from IR8S form
At the Main Menu,
Click
Click
Click
Number of IR8A records
prepared is equal to number of
affected employees
Number of IR8S records
prepared is equal to number of
affected employees
Click
Ensure:
Simply login to myTax
Portal to submit the
amendment file.
 Ticks are present at IR8A and IR8S.
8
Amending amount fields in IR8S that do not affect amount in IR8A
If the changes to the amount fields do not affect the amount for the field “Excess contribution to CPF
made by employer”, you will just have to submit amendment records for the IR8S form.
Overview
Submit the difference in amounts for affected employees only. Leave unaffected amount fields blank.
Example 5: Omission of interest amount in IR8S
There are Interest amounts received from CPF Board.
Submitted record did not include the interest amounts.
How to Submit
For such scenarios, you cannot
use the Online Application for
submission because the IR8A record
will be automatically created.
You should submit:
1 Amendment IR8S record containing the interest amount
Demonstration on amendment for IR8S amount fields using the
IR8A
Pages 4 - 6
At the Main Menu,
Select Form IR8S and click <Create/View Employee Records>
IR8S
Pages 7 - 9
Create an IR8S amendment record by entering only the difference in amount in the
respective fields accordingly.
Appendix 8A
Pages 10 - 13
1. Enter details
Leave unaffected fields blank
Appendix 8B
Pages 14 - 19
2015
2. Enter information
At the Main Menu,
1. Click
2. Click
3. Click
Click
Ensure:
 Tick is present at IR8S only.
Simply login to myTax
Portal to submit the
amendment file.
9
Amending amount fields in Appendix 8A that affect amount in IR8A
If the changes to the amount fields affect the total amount of benefits-in-kind, you have to submit
amendment records for both the IR8A and the Appendix 8A.
Overview
How to Submit
Scenarios include:
•
Benefits-in-kind amount was not declared in IR8A, and Appendix 8A was not submitted
•
Changes to submitted amounts in Appendix 8A resulted in a change in total benefits-in-kind amount
Submit the difference in amounts* for affected employees only. Leave unaffected amount fields blank.
Example 6: Omitted benefits-in-kind submission in IR8A. Appendix 8A was not submitted.
Actual Hotel Accommodation = $10,000
IR8A
Pages 4 - 6
You should submit:
1 Amendment IR8A record with amount at Benefits-in-kind field = $10,000
1 Amendment Appendix 8A record with amount at Hotel Accommodation field = $10,000
Demonstration on amendment for Appendix 8A amount fields using the
IR8S
Pages 7 - 9
At the Main Menu,
Select Appendix 8A and click <Create/View Employee Records>
Appendix 8A
Pages 10 - 13
Create an Appendix 8A amendment record by entering the amounts in the respective
fields accordingly.
Appendix 8B
Pages 14 - 19
Enter the amount
Since the amendment in appendix affects the figures submitted for Form IR8A, you will
have to submit an IR8A amendment file too.
At the Main Menu,
Select Form IR8A and click <Create/View Employee Records>
At the Form IR8A, enter details and verify the amount created at Appendix 8A is populated
to Form IR8A under part d(9): Values of Benefit-In-Kind
2. Click Save
2015
1. Enter details
2015
3. Click Expand to Full Form
4. You will see amount populated
over from Appendix 8A
10
Amending amount fields in Appendix 8A that affect amount in IR8A
Demonstration on amendment for Appendix 8A amount fields using the
(Continued)
Overview
At the Main Menu,
1. Click
2. Click
How to Submit
IR8A
Pages 4 - 6
Click
Number of IR8A records
prepared is equal to number of
affected employees
Number of Appendix 8A
records prepared is equal to
number of affected employees
IR8S
Pages 7 - 9
Appendix 8A
Pages 10 - 13
Click
Appendix 8B
Pages 14 - 19
Simply login to myTax
Portal to submit the
amendment file.
Ensure:
 Ticks are present at IR8A and
Appendix 8A.
Example 7: Under declared Hotel Accommodation amount in IR8A and Appendix 8A
Actual Hotel Accommodation = $50,000
Submitted Hotel Accommodation = $40,000
You should submit:
1 Amendment IR8A record with amount at Benefits-in-kind field = $10,000
1 Amendment Appendix 8A record with amount at Hotel Accommodation field = $10,000
The steps to amend the submitted information is the same as that of Example 6, except at step 2, you
should enter the difference in amounts.
Create an Appendix 8A amendment record by entering the difference in amounts in
the respective fields accordingly.
Enter the difference in amount
11
Amending amount fields in Appendix 8A that do not affect amount in IR8A
Overview
If the changes to the amount fields do not affect the total amount of benefits-in-kind, you will just have
to submit amendment records for the Appendix 8A. For such scenarios, you cannot use the Online
Application for submission because the IR8A record will be automatically created.
Scenarios include:
How to Submit
•
Benefits-in-kind amount was declared in IR8A, but Appendix 8A was not submitted
•
Wrong classification of type benefits-in-kind
Submit the difference in amounts for affected employees only. Leave unaffected amount fields blank.
IR8A
Pages 4 - 6
Example 8: Appendix 8A was not submitted
Actual Car Benefit = $2,000
Submitted benefits-in-kind in IR8A, but did not submit Appendix 8A
You should submit:
1 Original Appendix 8A record with amount at Car Benefit field = $2,000
IR8S
Pages 7 - 9
Demonstration on amendment for Appendix 8A amount fields using the
At the Main Menu,
Appendix 8A
Pages 10 - 13
Appendix 8B
Pages 14 - 19
Select Appendix 8A and click <Create/View Employee Records>
Create an Appendix 8A and compute the amount of $2,000 under part 4(j) – car benefits.
Enter the amount
At the Main Menu,
1. Click
2. Click
Click
2015
Click
Simply login to myTax
Portal to submit the
amendment file.
Ensure:
 A tick is present at Appendix 8A.
12
Amending amount fields in Appendix 8A that do not affect amount in IR8A
Overview
Example 9: Wrong classification of car benefit
Actual Car Benefit = $2,000 and Full cost of motor vehicles given to employees = $0
Submitted Car Benefit = $0 and Full cost of motor vehicles given to employees = $2,000
You should submit:
1 Amendment Appendix 8A record with amount at Car Benefit field = $2,000 and Full cost
of motor vehicles given to employees = $-2,000
How to Submit
Demonstration on amendment for Appendix 8A amount fields using the
At the Main Menu,
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
Select Appendix 8A and click <Create/View Employee Records>
Create an Appendix 8A and negate the wrongly declared amount of -$2,000 under part
4(k) – full cost of motor vehicles given to employee and re-enter the amount of $2,000
under part 4(j) – car benefits.
Appendix 8A
Pages 10 - 13
1. Negate the amount
2. Enter the amount
Appendix 8B
Pages 14 - 19
At the Main Menu,
1. Click
2. Click
Click
2015
Number of Appendix 8A
records prepared is equal to
number of affected employees
Click
Simply login to myTax
Portal to submit the
amendment file.
Ensure:
 A tick is present at Appendix 8A.
13
Amending amount fields in Appendix 8B that affect amount in IR8A
If the changes to the amount fields affect the total amount of stock option gains, you have to submit
amendment records for both the IR8A and the Appendix 8B.
Overview
How to Submit
Scenarios include:
•
Stock option gains amount was not declared in IR8A, and Appendix 8B was not submitted
•
Changes to exercise price, number of shares for sub-records and year of exercise*
Amend sub-records in Appendix 8B by negating the original sub-record first.
Hence, you have to submit 2 sub-records for each affected employee.
1st sub-record
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
2nd sub-record
: Same information as per previous submitted sub-record, but with
negative sign at number of shares field
: Correct sub-record
* If the error is only on the day and/or month of the date of exercise, you do not have to submit an
amendment file. Please inform IRAS of the correct date and the list of affected employees’ records via
fax with cover letter to 6351 3302 or via myTax Mail.
Example 10: Omitted stock option gains submission in IR8A. Appendix 8B was not submitted.
Actual stock option gains = $200
Appendix 8A
Pages 10 - 13
You should submit:
1 Amendment IR8A record with amount at stock option gains field = $200
1 Amendment Appendix 8B record with sub-record = $200
Demonstration on amendment for Appendix 8B amount fields using the
Appendix 8B
Pages 14 - 19
At the Main Menu,
Select Appendix 8B and click <Create/View Employee Records>
Create an Appendix 8B and compute the share option gains in the respective fields.
2. Click
2015
1. Enter details
Since the amendment in appendix affects the figures submitted for Form IR8A, you will
have to submit an IR8A amendment file too.
At the Main Menu,
Select Form IR8A and click <Create/View Employee Records>
Continued on next page
14
Amending amount fields in Appendix 8B that affect amount in IR8A
Demonstration on amendment for Appendix 8B amount fields using the
(Continued)
Overview
At the Form IR8A, enter details and verify the amount created at Appendix 8B gets
transferred to Form IR8A under part d(8)(i): Gains and Profits from share option for sec
10(1)(b)
How to Submit
2. Click
IR8A
Pages 4 - 6
1. Enter details
IR8S
Pages 7 - 9
4. You will see amount populated
over from Appendix 8B
3. Click Expand to Full Form
Appendix 8A
Pages 10 - 13
At the Main Menu,
1. Click
Appendix 8B
Pages 14 - 19
2. Click
Click
Number of IR8A records
prepared is equal to number of
affected employees
Number of Appendix 8B
records prepared is equal to
number of affected employees
Click
Simply login to myTax
Portal to submit the
amendment file.
Ensure:
 A tick is present at IR8A and
Appendix 8B.
15
Amending amount fields in Appendix 8B that affect amount in IR8A
Example 11: Under declared exercise price for sub-record
Actual stock option gains = $10.22 for 100 shares
Submitted stock option gains = $8.22 for 100 shares
Overview
How to Submit
You should submit:
1 Amendment IR8A record with difference in amount for stock option gains field
1 Amendment Appendix 8B record with 2 sub-records:
1st sub-record = $8.22 for -100 shares to negate the incorrect entry
2nd sub-record = $10.22 for 100 shares
Demonstration on amendment for Appendix 8B amount fields using the
At the Main Menu,
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
Select Appendix 8B and click <Create/View Employee Records>
Create an Appendix 8B. Input -100 shares with the exercise price (or market value) of
$8.22 to negate the incorrect sub-record. Thereafter, input 100 shares with the exercise
price of $10.22.
1. Enter details
Appendix 8A
Pages 10 - 13
Appendix 8B
Pages 14 - 19
2. Negate incorrect sub-record
3. Add correct sub-record
Since the amendment in appendices affects the figures submitted for Form IR8A, you
will have to submit an IR8A amendment file too.
At the Main Menu,
Select Form IR8A and click <Create/View Employee Records>
At the Form IR8A, enter details and verify the amount created at Appendix 8B gets
transferred to Form IR8A under part d(8)(i): Gains and Profits from share option for sec
10(1)(b)
2. Click
1. Enter details
4. You will see amount populated
over from Appendix 8B
3. Click Expand to Full Form
Continued
on next
page
16
Amending amount fields in Appendix 8B that affect amount in IR8A
Demonstration on amendment for Appendix 8B amount fields using the
(Continued)
Overview
At the Main Menu,
1. Click
2. Click
How to Submit
IR8A
Pages 4 - 6
Click
Number of IR8A records
prepared is equal to number of
affected employees
Number of Appendix 8B
records prepared is equal to
number of affected employees
IR8S
Pages 7 - 9
Appendix 8A
Pages 10 - 13
Click
Appendix 8B
Pages 14 - 19
Simply login to myTax
Portal to submit the
amendment file.
Ensure:
 A tick is present at IR8A and
Appendix 8B.
Example 12: Under declared number of shares for sub-record
Actual number of shares = 500
Submitted number of shares = 300
You should submit:
1 Amendment IR8A record with difference in amount for stock option gains field
1 Amendment Appendix 8B record with 1 sub-record at 200 shares
The steps to amend the submitted information is the same as that of Example 10, except at step 2, you
should enter the difference in number of shares.
Example 13: Incorrect year of exercise for sub-record submitted
Actual date of exercise = 01/06/2015 under income derived in year 2015 (Year of Assessment 2016)
Submitted date of exercise = 01/06/2014 under income derived in year 2014 (Year of Assessment 2015)
You should submit:
2 IR8A records with difference in amount for stock option gains field
1st Amendment file (for YA 2015) = 1 record with difference in amount of stock option gains field for YA 2015
2nd Original file (For YA 2016) = 1 record with correct amount of stock option gains for YA 2016
2 Appendix 8B records each with 1 sub-record:
1st Amendment file (for YA 2015) = 1 sub-record with negative shares to negate incorrect entry
(date of exercise = 01/06/2014)
2nd Original file (for YA 2016) = 1 sub-record with correct information
The steps to amend the submitted information is the same as that of Example 10 and 11. Except that
you have to submit files for 2 different years of assessment.
17
Amending amount fields in Appendix 8B that do not affect amount in IR8A
Overview
If the changes to the amount fields do not affect the total amount of stock option gains, you will just
have to submit amendment records for the Appendix 8B. For these scenarios, you cannot use the
Online Application for submission because the IR8A record will be automatically created.
Scenarios include:
How to Submit
•
Stock options gains amount was declared in IR8A, but Appendix 8B was not submitted
•
Changes to type of plan, particulars of company, date of grant
Amend sub-records in Appendix 8B by negating the original sub-record first.
Hence, you have to submit 2 sub-records for each affected employee.
IR8A
Pages 4 - 6
1st sub-record
2nd sub-record
IR8S
Pages 7 - 9
: Same information as per previous submitted sub-record, but with
negative sign at number of shares field
: Correct sub-record
Example 14: Omitted Appendix 8B submission. IR8A with stock option amounts was already submitted.
Actual stock option gains = $50,000
You should submit:
1 Original Appendix 8B record with stock option gains = $50,000
Appendix 8A
Pages 10 - 13
Demonstration on amendment for Appendix 8B amount fields using the
At the Main Menu,
Appendix 8B
Pages 14 - 19
Select Appendix 8B and click <Create/View Employee Records>
Create an Appendix 8B and compute the share option gains in the respective fields.
Enter details
At the Main Menu,
1. Click
3. Click
2. Click
Click
Ensure:
Simply login to myTax
Portal to submit the
amendment file.
 A tick is present at
Appendix 8B.
18
Amending amount fields in Appendix 8B that do not affect amount in IR8A
Overview
Example 15: Changes to type of plan
Actual stock option gains = ESOW
Submitted stock option gains = ESOP
You should submit:
1 Amendment Appendix 8B record with 2 sub-records:
1st sub-record = negative number of shares to negate the incorrect entry
2nd sub-record = correct entry
How to Submit
There is no need for the submission of IR8A amendment record since the amendment does not affect
the amount submitted for IR8A.
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
Appendix 8A
Pages 10 - 13
Appendix 8B
Pages 14 - 19
Hence, follow the Steps 1, 2 and 5 of Example 11 to amend the submitted information. Do note that at
Step 2, you should just enter the change in the type of plan.
Example 16: Changes to particulars of company
Actual company name = Company A Pte Ltd
Submitted company name = Company B Pte Ltd
You should submit:
1 Amendment Appendix 8B record with 2 sub-records:
1st sub-record = negative number of shares to negate the incorrect entry
2nd sub-record = correct entry
Similarly, there is no need for the submission of IR8A amendment record since the amendment does
not affect the amount submitted for IR8A.
Hence, follow the Steps 1, 2 and 5 of Example 11 to amend the submitted information. Do note that at
Step 2, you should just enter the change in the particulars of company.
Example 17: Changes to date of grant
Actual date of grant = 01/06/2015
Submitted date of grant = 01/07/2015
You should submit:
1 Amendment Appendix 8B record with 2 sub-records:
1st sub-record = negative number of shares to negate the incorrect entry
2nd sub-record = correct entry
Similarly, there is no need for the submission of IR8A amendment record since the amendment does
not affect the amount submitted for IR8A.
Hence, follow the Steps 1, 2 and 5 of Example 11 to amend the submitted information. Do note that at
Step 2, you should just enter the change in the date of grant.
Need help?
www.iras.gov.sg
1800 356 8015
ais@iras.gov.sg
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The information provided is intended for better general understanding and is not intended to comprehensively address all possible issues that may arise. The contents are correct as at 21 Jan 2016 and are
provided on an “as is” basis without warranties of any kind. IRAS shall not be liable for any damages, expenses, costs or loss of any kind however caused as a result of, or in connection with your use of this
user guide.
While every effort has been made to ensure that the above information is consistent with existing policies and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.
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