User Guide
Amendment Submission
(For employers under the Auto-Inclusion Scheme)
Amendment Submission User Guide
Overview
You may have to submit an amendment file depending on what are the errors or changes to your
submitted records.
Amendment File Submission Required
How to Submit
-
Errors in or changes to submitted amounts (income or deductions) or the fields affecting the total
amount of employment income
-
Error in employee ID number
The system works by adding up all amounts submitted for each employee. Hence,
 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.
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
Examples on submission of amendment records
Example on under declared amount:
Actual Salary = $28,000
Submitted Salary = $24,000
Appendix 8A
Pages 10 - 13
You should submit:
1 Amendment record with amount at Salary field = $4,000
Example on over declared amount:
Actual Bonus = $5,000
Submitted Bonus = $8,000
Appendix 8B
Pages 14 - 19
You should submit:
1 Amendment record with amount at Bonus field = $-3,000
Example on error in employee ID number:
Actual ID number = FIN F2345678A
Submitted ID number = NRIC S2345678Z
You should submit:
1 Amendment record for S2345678Z with all negative
amounts to negate the submitted amounts
1 Original record for F2345678A
Example on omission of employee record:
Actual total number of employees = 25
Submitted total number of employees = 24
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 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 [email protected].
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 2016 (YA 2017), then
system can only accept employment income information derived in year 2014 (YA 2015) onwards.
Please contact our Individual Income Tax Department at [email protected], or the helpline at
1800 356 8300 to review your cases.
1
Amendment Submission User Guide
Overview
You can prepare and submit an amendment file using the AIS Software.
If you are using a compatible payroll software
How to Submit
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
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.
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.
If you are not using a compatible payroll software
Appendix 8A
Pages 10 - 13
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 8B
Pages 14 - 19
Login to myTax Portal at https://mytax.iras.gov.sg/ to access the AIS Online Application.
1. Mouse over
2. Click
3. Click
Note:
Only staff who has been authorised with the “Approver” or “Preparer”
role for e-Submission of Employment Income at the e-Service
Authorisation System (EASY) will be able to view the Employers tab and
this link
Defaulted to current year’s records. Ensure you are at the
correct year before clicking on “CREATE AMENDMENT”.
4. Click
6. Click
5. Click
You can use the “IMPORT PAST RECORDS” function
to import the personal particulars of a submitted record.
Submitting the amendment records:
Simply enter the difference in amounts for affected employees only for the amendment submission.
2
Amendment Submission User Guide
(download required)
Overview
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.
Offline Application Main Menu
How to Submit
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
2. Click
1. Click to Begin
Appendix 8A
Pages 10 - 13
3. Enter details
Appendix 8B
Pages 14 - 19
Select the
year that the
amendment
records are
created for.
4. Click
20XX.
5. Click
Recommended file naming convention
Organisation Name (Year of Income Derived) - Amendment
7. 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 [email protected] or call their helpline on 6877 7888.
3
Amendment Submission User Guide
Overview
Amending amount fields
Submit the difference in amounts for affected employees only. Leave unaffected amount fields blank.
How to Submit
Example 1: Under declared amount
Actual Salary = $33,000
Submitted Salary = $28,000
IR8A
Pages 4 - 6
You should submit:
1 Amendment record with amount at Salary field = $5,000
Demonstration on amendment for amount fields 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 entering only the difference in amount in the
respective fields accordingly.
Appendix 8B
Pages 14 - 19
Enter the difference in amount
Leave unaffected fields blank
At the Main Menu,
Click
Click
Click
2016
Number of records prepared is equal to number of affected employees
Click
Simply login to myTax Portal
to submit the amendment file.
4
Amendment Submission User Guide
Overview
Amending indicator fields
Examples of indicator fields are “Employee’s Income Tax borne by employer” and “Tax Exempt/
Remission indicator”.
How to Submit
If you have left an indicator blank in your original submission, you can overwrite the information in the
amendment submission.
IR8A
Pages 4 - 6
Example 2: Omitted indicator field
IR8S
Pages 7 - 9
You should submit:
1 Amendment record with “Employee’s Income Tax borne by employer” = Tax fully borne by employer
Appendix 8A
Pages 10 - 13
Actual “Employee’s Income Tax borne by employer” = Tax fully borne by employer
Submitted “Employee’s Income Tax borne by employer” = Blank
Demonstration on addition of an indicator using the
At the Main Menu,
Appendix 8B
Pages 14 - 19
Select Form IR8A and click <Create/View Employee Records>
Create an IR8A amendment record by selecting the correct indicator accordingly.
Select
Leave unaffected fields blank
At the Main Menu,
Click
Click
Click
2016
Number of records prepared is equal to number of affected employees
Click
Simply login to myTax Portal
to submit the amendment file.
5
Amendment Submission User Guide
Overview
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:
How to Submit
st
1 file:
IR8A
Pages 4 - 6
2
nd
An amendment record containing all negative amounts to negate the submitted amounts for the
incorrect employee ID number
file: An original record for the correct employee ID number
Example 3: Error in employee ID number
IR8S
Pages 7 - 9
Appendix 8A
Pages 10 - 13
Actual ID number = FIN F3456789A
Submitted ID number = NRIC S2345678Z
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
Appendix 8B
Pages 14 - 19
Submit an amendment record to negate the amounts for incorrectly submitted employee ID
For S2345678Z
Select “Amendment Records”
when creating profile.
To negate all
submitted amounts
-30000
2016
-1000
Thereafter, submit an original record for the correct employee ID
For F3456789A
Select “Original Records” when
creating profile.
30000
2016
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 [email protected].
6
Amendment Submission User Guide
Overview
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.
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
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
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
Demonstration on amendment for IR8S amount fields using the
Appendix 8A
Pages 10 - 13
At the Main Menu,
Appendix 8B
Pages 14 - 19
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.
1. Enter details
2. Enter difference
3. 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>
Continue on next page
7
Amendment Submission User Guide
Overview
Amending amount fields in IR8S that affect amount in IR8A
Demonstration on amendment for IR8S amount fields using the
How to Submit
(Continued)
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
IR8A
Pages 4 - 6
2. Click Save
IR8S
Pages 7 - 9
1. Enter details
Appendix 8A
Pages 10 - 13
2016
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
3. 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
4. Click
Simply login to myTax Portal
to submit the amendment file.
Ensure:
 Ticks are present at IR8A and IR8S.
8
Amendment Submission User Guide
Overview
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.
How to Submit
Submit the difference in amounts for affected employees only. Leave unaffected amount fields blank.
Example 5: Omission of interest amount in IR8S
IR8A
Pages 4 - 6
For such scenarios, you cannot use
the Online Application for submission
because the IR8A record will be
automatically created.
There are Interest amounts received from CPF Board.
Submitted record did not include the interest amounts.
You should submit:
1 Amendment IR8S record containing the interest amount
IR8S
Pages 7 - 9
Demonstration on amendment for IR8S amount fields using the
At the Main Menu,
Appendix 8A
Pages 10 - 13
Appendix 8B
Pages 14 - 19
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.
1. Enter details
Leave unaffected fields blank
2015
2. Enter information
At the Main Menu,
1. Click
Click
2. Click
3. Click
Simply login to myTax Portal
to submit the amendment file.
Ensure:
 Tick is present at IR8S only.
9
Amendment Submission User Guide
Overview
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.
How to Submit
IR8A
Pages 4 - 6
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
IR8S
Pages 7 - 9
Appendix 8A
Pages 10 - 13
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
At the Main Menu,
Appendix 8B
Pages 14 - 19
Select Appendix 8A and click <Create/View Employee Records>
Create an Appendix 8A amendment record by entering the amounts in the respective fields
accordingly.
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
2016
1. Enter details
2016
3. Click Expand to Full Form
4. You will see amount populated
over from Appendix 8A
10
Amendment Submission User Guide
Overview
Amending amount fields in Appendix 8A that affect amount in IR8A
Demonstration on amendment for Appendix 8A amount fields using the
How to Submit
(Continued)
At the Main Menu,
2. Click
1. Click
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
3. Click
Appendix 8A
Pages 10 - 13
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
Appendix 8B
Pages 14 - 19
Simply login to myTax Portal
to submit the amendment file.
4. Click
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
Amendment Submission User Guide
Overview
Amending amount fields in Appendix 8A that do not affect amount in IR8A
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.
How to Submit
Scenarios include:
•
Benefits-in-kind amount was declared in IR8A,
but Appendix 8A was not submitted
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
Appendix 8A
Pages 10 - 13
•
Wrong classification of type benefits-in-kind
For such scenarios, you cannot use
the Online Application for submission
because the IR8A record will be
automatically created.
Submit the difference in amounts for affected employees only. Leave unaffected amount fields blank.
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
Demonstration on amendment for Appendix 8A amount fields using the
Appendix 8B
Pages 14 - 19
At the Main Menu,
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
3. Click
2016
4. Click
Simply login to myTax Portal
to submit the amendment file.
Ensure:
 A tick is present at Appendix 8A.
12
Amendment Submission User Guide
Overview
Amending amount fields in Appendix 8A that do not affect amount in IR8A
Example 9: Wrong classification of car benefit
How to Submit
IR8A
Pages 4 - 6
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
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
Appendix 8B
Pages 14 - 19
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.
1. Negate the amount
2. Enter the amount
At the Main Menu,
1. Click
2. Click
3. Click
2016
Number of Appendix 8A records
prepared is equal to number of
affected employees
4. Click
Simply login to myTax Portal
to submit the amendment file.
Ensure:
 A tick is present at Appendix 8A.
13
Amendment Submission User Guide
Overview
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.
How to Submit
IR8A
Pages 4 - 6
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.
st
1 sub-record
IR8S
Pages 7 - 9
Appendix 8A
Pages 10 - 13
nd
2 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
[email protected].
Example 10: Omitted stock option gains submission in IR8A. Appendix 8B was not submitted.
Appendix 8B
Pages 14 - 19
Actual stock option gains = $200
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
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 Save
2016
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,
Continue on next page
14
Amendment Submission User Guide
Overview
Amending amount fields in Appendix 8B that affect amount in IR8A
Demonstration on amendment for Appendix 8B amount fields using the
How to Submit
(Continued)
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)
IR8A
Pages 4 - 6
2. Click
IR8S
Pages 7 - 9
1. Enter details
Appendix 8A
Pages 10 - 13
Appendix 8B
Pages 14 - 19
4. You will see amount populated
over from Appendix 8B
3. Click Expand to Full Form
At the Main Menu,
1. Click
2. Click
3. 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
4. Click
Simply login to myTax Portal
to submit the amendment file.
Ensure:
 A tick is present at IR8A and Appendix 8B.
15
Amendment Submission User Guide
Amending amount fields in Appendix 8B that affect amount in IR8A
Overview
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
How to Submit
IR8A
Pages 4 - 6
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:
st
1 sub-record = $8.22 for -100 shares to negate the incorrect entry
nd
2 sub-record = $10.22 for 100 shares
Demonstration on amendment for Appendix 8B amount fields using the
At the Main Menu,
IR8S
Pages 7 - 9
Select Appendix 8B and click <Create/View Employee Records>
Appendix 8A
Pages 10 - 13
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.
Appendix 8B
Pages 14 - 19
1. Enter details
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
Amendment Submission User Guide
Overview
Amending amount fields in Appendix 8B that affect amount in IR8A
Demonstration on amendment for Appendix 8B amount fields using the
How to Submit
(Continued)
At the Main Menu,
1. Click
2. Click
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
Appendix 8A
Pages 10 - 13
3. 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
Appendix 8B
Pages 14 - 19
4. Click
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 = 01/06/2016 under income derived in year 2016 (Year of Assessment 2017)
Submitted date of exercise = 01/06/2015 under income derived in year 2015 (Year of Assessment 2016)
You should submit:
2 IR8A records with difference in amount for stock option gains field
st
1 Amendment file (for YA 2016) = 1 record with difference in amount of stock option gains field for YA 2016
nd
2 Original file (For YA 2017) = 1 record with correct amount of stock option gains for YA 2017
2 Appendix 8B records each with 1 sub-record:
st
1 Amendment file (for YA 2016) = 1 sub-record with negative shares to negate incorrect entry
(date of exercise = 01/06/2015)
nd
2 Original file (for YA 2017) = 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
Amendment Submission User Guide
Overview
Amending amount fields in Appendix 8B that do not affect amount in IR8A
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.
How to Submit
IR8A
Pages 4 - 6
Scenarios include:
•
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
For such scenarios, you cannot use
the Online Application for submission
because the IR8A record will be
automatically created.
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.
IR8S
Pages 7 - 9
st
1 sub-record
nd
2 sub-record
Appendix 8A
Pages 10 - 13
: 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
Appendix 8B
Pages 14 - 19
You should submit:
1 Original Appendix 8B record with stock option gains = $50,000
Demonstration on amendment for Appendix 8B amount fields using the
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.
Enter details
At the Main Menu,
1. Click
4. Click
3. Click
2. Click
Simply login to myTax Portal
to submit the amendment file.
Ensure:
 A tick is present at Appendix 8B.
18
Amendment Submission User Guide
Overview
Amending amount fields in Appendix 8B that do not affect amount in IR8A
Example 15: Changes to type of plan
How to Submit
IR8A
Pages 4 - 6
IR8S
Pages 7 - 9
Appendix 8A
Pages 10 - 13
Appendix 8B
Pages 14 - 19
Actual stock option gains = ESOW
Submitted stock option gains = ESOP
You should submit:
1 Amendment Appendix 8B record with 2 sub-records:
st
1 sub-record = negative number of shares to negate the incorrect entry
nd
2 sub-record = correct entry
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 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:
st
1 sub-record = negative number of shares to negate the incorrect entry
nd
2 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:
st
1 sub-record = negative number of shares to negate the incorrect entry
nd
2 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.
19
Amendment Submission User Guide
Contact Information
For enquiries on this user guide, please call 1800 356 8015 or email [email protected].
Published by
Inland Revenue Authority of Singapore
Published on 22 May 2017
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 22 May 2017 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 its position accordingly.
© Inland Revenue Authority of Singapore
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