Correcting an AIS submission
We submitted wrong salary figures in AIS. How do we correct them?
The situation
Employers can submit amendment records through AIS to correct employment income already sent to IRAS.
The law
- Income Tax Act 1947: employer returns (IR8A, AIS): Employers report employees' income to IRAS by 1 March each year
What it means for you
Because IRAS auto-includes AIS data in employees' returns, an error flows into their assessments. Amend quickly and tell affected staff so they are not surprised by their notice of assessment. Keep the original and amended files.
What to do
- Identify affected employees and fields.
- Prepare amendment records.
- Submit through AIS.
- Inform staff and keep both versions.
We can do this for youEmployer year-end reporting: IR8A and AIS: SGD 300