IRAS | Enterprise Innovation Scheme (EIS)

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href="/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)">Claiming GST (Input Tax)</a></li> <li><a href="/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/conditions-for-claiming-input-tax">Conditions for Claiming Input Tax</a></li> <li><a href="/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/importing-of-goods">Importing of Goods</a></li> <li><a href="/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/claiming-input-tax-in-the-right-accounting-period">Claiming Input Tax in the Right Accounting Period</a></li> <li><a href="/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/claiming-input-tax-incurred-to-make-exempt-supplies">Claiming Input Tax Incurred to Make Exempt Supplies</a></li> <li><a href="/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/claiming-gst-incurred-before-gst-registration-incorporation">Claiming GST Incurred Before GST Registration/Incorporation</a></li> <li><a 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class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>GST Payments/Refunds</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/goods-services-tax-(gst)/gst-payments-refunds">GST Payments/Refunds</a></li> <li><a href="/taxes/goods-services-tax-(gst)/gst-payments-refunds/how-to-pay">How to Pay</a></li> <li><a href="/taxes/goods-services-tax-(gst)/gst-payments-refunds/experiencing-difficulties-in-paying-your-tax">Experiencing difficulties in paying your tax?</a></li> <li><a href="/taxes/goods-services-tax-(gst)/gst-payments-refunds/late-payment-or-non-payment-of-gst">Late payment or non-payment of GST</a></li> <li><a href="/taxes/goods-services-tax-(gst)/gst-payments-refunds/check-account-summary-payments">Check Account Summary / Payments</a></li> <li><a href="/taxes/goods-services-tax-(gst)/gst-payments-refunds/revising-estimated-assessment">Revising Estimated Assessment</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/goods-services-tax-(gst)/consumers">Consumers</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Consumers</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/goods-services-tax-(gst)/consumers">Consumers</a></li> <li><a href="/taxes/goods-services-tax-(gst)/consumers/tourist-refund-scheme">Tourist Refund Scheme</a></li> <li><a href="/taxes/goods-services-tax-(gst)/consumers/buying-from-a-gst-registered-business">Buying from a GST-registered business</a></li> <li><a href="/taxes/goods-services-tax-(gst)/consumers/consumers-importing-goods-into-singapore">Consumers Importing Goods into Singapore</a></li> <li><a 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href="/taxes/goods-services-tax-(gst)/specific-business-sectors/hotel-and-food-beverage">Hotel and Food & Beverage</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/logistics-and-freight-forwarding">Logistics and Freight Forwarding</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/manufacturing">Manufacturing</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/marine-and-shipping">Marine and Shipping</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/motor-trade">Motor Trade</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/pawnbroking">Pawnbroking</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/real-estate">Real Estate</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/reits-and-registered-business-trusts">REITs and Registered Business Trusts</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/retail">Retail</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/telecommunications">Telecommunications</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/travel">Travel</a></li> <li><a href="/taxes/goods-services-tax-(gst)/specific-business-sectors/carbon-credits">Carbon Credits</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/goods-services-tax-(gst)/general-gst-schemes">General GST Schemes</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>General GST Schemes</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/goods-services-tax-(gst)/general-gst-schemes">General GST Schemes</a></li> <li><a href="/taxes/goods-services-tax-(gst)/general-gst-schemes/cash-accounting-scheme">Cash Accounting Scheme</a></li> <li><a href="/taxes/goods-services-tax-(gst)/general-gst-schemes/discounted-sale-price-scheme">Discounted Sale Price Scheme</a></li> <li><a href="/taxes/goods-services-tax-(gst)/general-gst-schemes/gross-margin-scheme">Gross Margin Scheme</a></li> <li><a href="/taxes/goods-services-tax-(gst)/general-gst-schemes/hand-carried-exports-scheme-(hces)">Hand-Carried Exports Scheme (HCES)</a></li> <li><a href="/taxes/goods-services-tax-(gst)/general-gst-schemes/import-gst-deferment-scheme-(igds)">Import GST Deferment Scheme (IGDS)</a></li> <li><a href="/taxes/goods-services-tax-(gst)/general-gst-schemes/major-exporter-scheme-(mes)">Major Exporter Scheme (MES)</a></li> <li><a href="/taxes/goods-services-tax-(gst)/general-gst-schemes/tourist-refund-scheme-(for-retailers)">Tourist Refund Scheme (for retailers)</a></li> <li><a href="/taxes/goods-services-tax-(gst)/general-gst-schemes/zero-gst-(zg)-warehouse-scheme">Zero GST (ZG) Warehouse Scheme</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes">Industry-Specific GST Schemes</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Industry-Specific GST Schemes</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes">Industry-Specific GST Schemes</a></li> <li><a href="/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-contract-manufacturer-and-trader-(acmt)-scheme">Approved Contract Manufacturer and Trader (ACMT) Scheme</a></li> <li><a href="/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-import-gst-suspension-scheme-(aiss)-(for-aerospace-players)">Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)</a></li> <li><a href="/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-marine-customer-scheme-(amcs)">Approved Marine Customer Scheme (AMCS)</a></li> <li><a href="/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-marine-fuel-trader-(mft)-scheme">Approved Marine Fuel Trader (MFT) Scheme</a></li> <li><a href="/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-refiner-and-consolidator-scheme-(arcs)">Approved Refiner and Consolidator Scheme (ARCS)</a></li> <li><a href="/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/approved-third-party-logistics-(3pl)-company-scheme">Approved Third Party Logistics (3PL) Company Scheme</a></li> <li><a href="/taxes/goods-services-tax-(gst)/industry-specific-gst-schemes/specialised-warehouse-scheme-(sws)">Specialised Warehouse Scheme (SWS)</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/goods-services-tax-(gst)/getting-it-right">Getting It Right</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Getting It Right</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/goods-services-tax-(gst)/getting-it-right">Getting It Right</a></li> <li><a href="/taxes/goods-services-tax-(gst)/getting-it-right/wrongful-collection-of-gst-by-gst-registered-persons">Wrongful Collection of GST by GST-registered persons</a></li> <li><a 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type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>For Property-Holding Entities ('PHE')</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/stamp-duty/for-property-holding-entities-('phe')">For Property-Holding Entities ('PHE')</a></li> <li><a href="/taxes/stamp-duty/for-property-holding-entities-('phe')/basics-of-stamp-duty-for-property-holding-entities">Basics of Stamp Duty for Property-Holding Entities</a></li> <li><a href="/taxes/stamp-duty/for-property-holding-entities-('phe')/buying-or-acquiring-property-holding-entities">Buying or Acquiring Property-Holding Entities</a></li> <li><a href="/taxes/stamp-duty/for-property-holding-entities-('phe')/selling-or-disposing-property-holding-entities">Selling or Disposing Property-Holding Entities</a></li> <li><a href="/taxes/stamp-duty/for-property-holding-entities-('phe')/paying-stamp-duty">Paying Stamp Duty</a></li> <li><a href="/taxes/stamp-duty/for-property-holding-entities-('phe')/claiming-refunds">Claiming Refunds</a></li> <li><a href="/taxes/stamp-duty/for-property-holding-entities-('phe')/getting-it-right">Getting it right</a></li> <li><a href="/taxes/stamp-duty/for-property-holding-entities-('phe')/other-services">Other Services</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/stamp-duty/for-shares">For Shares</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>For Shares</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/stamp-duty/for-shares">For Shares</a></li> <li><a href="/taxes/stamp-duty/for-shares/basics-of-stamp-duty-for-shares">Basics of Stamp Duty for Shares</a></li> <li><a href="/taxes/stamp-duty/for-shares/mortgaging-shares">Mortgaging Shares</a></li> <li><a href="/taxes/stamp-duty/for-shares/buying-or-acquiring-shares">Buying or Acquiring Shares</a></li> <li><a href="/taxes/stamp-duty/for-shares/paying-stamp-duty">Paying Stamp Duty</a></li> <li><a href="/taxes/stamp-duty/for-shares/claiming-refunds-reliefs-and-remissions">Claiming Refunds, Reliefs and Remissions</a></li> <li><a href="/taxes/stamp-duty/for-shares/getting-it-right">Getting it right</a></li> <li><a href="/taxes/stamp-duty/for-shares/other-services">Other Services</a></li> </ul> </li> </ul> </li> <li class="has-children"><a href="/taxes/international-tax">International Tax</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>International Tax</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/international-tax">International Tax</a></li> <li class="has-children"> <a href="/taxes/international-tax/international-tax-agreements-concluded-by-singapore">International Tax Agreements Concluded by Singapore</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>International Tax Agreements Concluded by Singapore</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/international-tax/international-tax-agreements-concluded-by-singapore">International Tax Agreements Concluded by Singapore</a></li> <li><a href="/taxes/international-tax/international-tax-agreements-concluded-by-singapore/list-of-dtas-limited-dtas-and-eoi-arrangements">List of DTAs, Limited DTAs and EOI Arrangements</a></li> <li><a href="/taxes/international-tax/international-tax-agreements-concluded-by-singapore/exchange-of-information-arrangements">Exchange of Information Arrangements</a></li> <li><a href="/taxes/international-tax/international-tax-agreements-concluded-by-singapore/multilateral-convention-on-mutual-administrative-assistance-in-tax-matters">Multilateral Convention on Mutual Administrative Assistance in Tax Matters </a></li> <li><a href="/taxes/international-tax/international-tax-agreements-concluded-by-singapore/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-base-erosion-and-profit-shifting">Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting </a></li> </ul> </li> <li class="has-children"> <a href="/taxes/international-tax/common-reporting-standard-(crs)">Common Reporting Standard (CRS)</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Common Reporting Standard (CRS)</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/international-tax/common-reporting-standard-(crs)">Common Reporting Standard (CRS)</a></li> <li><a href="/taxes/international-tax/common-reporting-standard-(crs)/crs-overview-and-latest-developments">CRS Overview and Latest Developments</a></li> <li><a href="/taxes/international-tax/common-reporting-standard-(crs)/crs-registration-and-deregistration">CRS Registration and Deregistration </a></li> <li><a href="/taxes/international-tax/common-reporting-standard-(crs)/crs-filing">CRS Filing</a></li> <li><a href="/taxes/international-tax/common-reporting-standard-(crs)/crs-compliance">Getting It Right - CRS Compliance</a></li> <li><a href="/taxes/international-tax/common-reporting-standard-(crs)/basic-information-for-account-holders-of-financial-institutions">Basic information for account holders of Financial Institutions </a></li> </ul> </li> <li class="has-children"> <a href="/taxes/international-tax/crypto-asset-reporting-framework-(carf)">Crypto-Asset Reporting Framework (CARF) </a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Crypto-Asset Reporting Framework (CARF) </span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/international-tax/crypto-asset-reporting-framework-(carf)">Crypto-Asset Reporting Framework (CARF) </a></li> <li><a href="/taxes/international-tax/crypto-asset-reporting-framework-(carf)/carf-overview-and-latest-developments">CARF Overview and Latest Developments</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)">Foreign Account Tax Compliance Act (FATCA)</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Foreign Account Tax Compliance Act (FATCA)</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)">Foreign Account Tax Compliance Act (FATCA)</a></li> <li><a href="/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)/fatca-overview-and-latest-developments">FATCA Overview and Latest Developments</a></li> <li><a href="/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)/fatca-registration-and-deregistration">FATCA Registration and Deregistration </a></li> <li><a href="/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)/fatca-filing">FATCA Filing</a></li> <li><a href="/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)/fatca-compliance">FATCA Compliance</a></li> <li><a href="/taxes/international-tax/foreign-account-tax-compliance-act-(fatca)/basic-information-for-account-holders-of-financial-institutions">Basic information for account holders of Financial Institutions</a></li> </ul> </li> <li> <a href="/taxes/international-tax/singapore's-competent-authorities-for-international-tax-agreements">Singapore's Competent Authorities for International Tax Agreements </a> </li> <li> <a href="/taxes/international-tax/list-of-dtas-limited-dtas-and-eoi-arrangements">List of DTAs, Limited DTAs and EOI Arrangements</a> </li> <li class="has-children"> <a href="/taxes/international-tax/dispute-prevention-and-resolution">Dispute Prevention and Resolution</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Dispute Prevention and Resolution</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/international-tax/dispute-prevention-and-resolution">Dispute Prevention and Resolution</a></li> <li><a href="/taxes/international-tax/dispute-prevention-and-resolution/mutual-agreement-procedure-(map)-and-arbitration">Mutual Agreement Procedure and Arbitration</a></li> <li><a href="/taxes/international-tax/dispute-prevention-and-resolution/bilateral-multilateral-advance-pricing-arrangements">Advance Pricing Arrangements (APAs)</a></li> <li><a href="/taxes/international-tax/dispute-prevention-and-resolution/international-compliance-assurance-programme-(icap)">International Compliance Assurance Programme (ICAP)</a></li> </ul> </li> <li> <a href="/taxes/international-tax/country-by-country-reporting-(cbcr)">Country-by-Country Reporting (CbCR)</a> </li> <li> <a href="/taxes/international-tax/transfer-pricing">Transfer Pricing </a> </li> </ul> </li> <li class="has-children"><a href="/taxes/withholding-tax">Withholding Tax</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Withholding Tax</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/withholding-tax">Withholding Tax</a></li> <li class="has-children"> <a href="/taxes/withholding-tax/basics-of-withholding-tax">Basics of Withholding Tax </a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Basics of Withholding Tax </span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/withholding-tax/basics-of-withholding-tax">Basics of Withholding Tax </a></li> <li><a href="/taxes/withholding-tax/basics-of-withholding-tax/overview-of-withholding-tax-(WHT)">Overview of Withholding Tax (WHT)</a></li> <li><a href="/taxes/withholding-tax/basics-of-withholding-tax/types-of-payment-and-withholding-tax-rates">Types of Payment and Withholding Tax (WHT) Rates</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/withholding-tax/payments-to-non-resident-company">Payments to Non-Resident Company </a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Payments to Non-Resident Company </span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/withholding-tax/payments-to-non-resident-company">Payments to Non-Resident Company </a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-company/payments-that-are-subject-to-withholding-tax">Payments that are Subject to Withholding Tax</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-company/payments-that-are-not-subject-to-withholding-tax">Payments that are Not Subject to Withholding Tax</a></li> </ul> </li> <li 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href="/taxes/withholding-tax/payments-to-non-resident-director/remueration-of-non-resident-director">Remuneration of non-resident director</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-director/tax-refund-for-resident-director">Tax refund for resident director</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)">Payments to non-resident professional (consultant, trainer, coach, etc.)</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Payments to non-resident professional (consultant, trainer, coach, etc.)</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)">Payments to non-resident professional (consultant, trainer, coach, etc.)</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/non-resident-professional">Non-resident professionals</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/tax-obligations-for-non-resident-professional">Tax obligations for non-resident professional</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/treatment-of-income-for-non-resident-professional">Treatment of income for non-resident professional</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/non-resident-professional-vs-employee">Non-resident professional vs. Employee</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/tax-treaties-and-non-resident-professional">Tax treaties and non-resident professional</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/non-resident-arbitrator">Non-resident arbitrator</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/non-resident-mediator">Non-resident mediator</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-professional-(consultant-trainer-coach-etc-)/tax-refund-for-resident-professional">Tax refund for resident professional</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)">Payments to non-resident public entertainer (artiste, musician, sportsman, etc.) </a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Payments to non-resident public entertainer (artiste, musician, sportsman, etc.) </span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)">Payments to non-resident public entertainer (artiste, musician, sportsman, etc.) </a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/non-resident-public-entertainer">Non-resident public entertainer</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/tax-obligations-of-non-resident-public-entertainer">Tax obligations of non-resident public entertainer</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/treatment-of-income-for-non-resident-public-entertainer">Treatment of income for non-resident public entertainer</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/withholding-tax-calculations-for-non-resident-public-entertainer">Withholding tax calculations for non-resident public entertainer</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/exemptions-of-income-for-non-resident-public-entertainer">Exemption of income for non-resident public entertainer</a></li> <li><a href="/taxes/withholding-tax/payments-to-non-resident-public-entertainer-(artiste-musician-sportsman-etc-)/tax-refund-for-resident-public-entertainer">Tax refund for resident public entertainer</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-(srs)-account-(foreigners-prs)">Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-(srs)-account-(foreigners-prs)">Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)</a></li> <li><a href="/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-(srs)-account-(foreigners-prs)/tax-obligations-for-srs-withdrawal">Tax obligations for SRS withdrawal</a></li> <li><a href="/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-(srs)-account-(foreigners-prs)/calculating-withholding-tax">Calculating withholding tax</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/withholding-tax/withholding-tax-filing">Withholding Tax Filing</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Withholding Tax Filing</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/withholding-tax/withholding-tax-filing">Withholding Tax Filing</a></li> <li><a href="/taxes/withholding-tax/withholding-tax-filing/withholding-tax-filing-and-payment-due-date">Withholding Tax (WHT) Filing and Payment Due Date </a></li> <li><a href="/taxes/withholding-tax/withholding-tax-filing/claim-of-relief-under-the-avoidance-of-double-taxation-agreement-(dta)">Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)</a></li> <li><a href="/taxes/withholding-tax/withholding-tax-filing/common-errors-made-by-payers">Common Errors Made by Payers</a></li> <li><a href="/taxes/withholding-tax/withholding-tax-filing/how-to-file">How to File</a></li> <li><a href="/taxes/withholding-tax/withholding-tax-filing/making-amendment-after-filing-claiming-refund">Making amendment after filing/ claiming refund</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/withholding-tax/withholding-tax-payments">Withholding Tax Payments</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Withholding Tax Payments</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/withholding-tax/withholding-tax-payments">Withholding Tax Payments</a></li> <li><a href="/taxes/withholding-tax/withholding-tax-payments/how-to-pay">How to Pay</a></li> <li><a href="/taxes/withholding-tax/withholding-tax-payments/late-payment-and-non-payment-of-taxes">Late payment or non-payment of Withholding Tax (WHT)</a></li> <li><a href="/taxes/withholding-tax/withholding-tax-payments/confirmation-of-payment-(cp)">Confirmation of Payment (CP)</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/withholding-tax/withholding-tax-reporting-compliance">Withholding Tax Reporting Compliance</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Withholding Tax Reporting Compliance</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/withholding-tax/withholding-tax-reporting-compliance">Withholding Tax Reporting Compliance</a></li> <li><a href="/taxes/withholding-tax/withholding-tax-reporting-compliance/voluntary-disclosure-of-errors-for-reduced-penalties">Voluntary disclosure of errors for reduced penalties</a></li> <li><a href="/taxes/withholding-tax/withholding-tax-reporting-compliance/tax-evasion-or-fraud">Tax Evasion or Fraud </a></li> </ul> </li> </ul> </li> <li class="has-children"><a href="/taxes/pillar-2-top-up-taxes">Pillar 2 Top-up Taxes</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Pillar 2 Top-up Taxes</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/pillar-2-top-up-taxes">Pillar 2 Top-up Taxes</a></li> <li> <a href="/taxes/pillar-2-top-up-taxes/global-anti-base-erosion-(globe)-rules-and-domestic-top-up-tax-(dtt)">Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)</a> </li> </ul> </li> <li class="has-children"><a href="/taxes/other-taxes">Other Taxes</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Other Taxes</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/other-taxes">Other Taxes</a></li> <li class="has-children"> <a href="/taxes/other-taxes/trusts">Trusts</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Trusts</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/other-taxes/trusts">Trusts</a></li> <li><a href="/taxes/other-taxes/trusts/basics-of-income-tax-of-estate-trust">Income Tax of Estate/ Trust </a></li> <li><a href="/taxes/other-taxes/trusts/guide-for-administrators-or-trustees">Guide for Administrators or Trustees</a></li> <li><a href="/taxes/other-taxes/trusts/working-out-estate-trust-income-tax-by-trustee-and-beneficiary">Working Out Estate/ Trust Income Tax by Trustee and Beneficiary</a></li> <li><a href="/taxes/other-taxes/trusts/filing-estate-trust-income-tax-(form-t)">Filing Estate/ Trust Income Tax (Form T)</a></li> <li><a href="/taxes/other-taxes/trusts/paying-estate-trust-income-tax">Paying Estate/ Trust Income Tax</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/other-taxes/gambling-duties">Gambling Duties</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Gambling Duties</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/other-taxes/gambling-duties">Gambling Duties</a></li> <li><a href="/taxes/other-taxes/gambling-duties/basics-of-gambling-duties">Basics of Gambling Duties</a></li> <li><a href="/taxes/other-taxes/gambling-duties/Betting-Lotteries-and-Sweepstakes">Betting, Lotteries and Sweepstakes</a></li> <li><a href="/taxes/other-taxes/gambling-duties/Gaming-Machines-Tombola-Continuous-Lucky-Draw-and-Single-Scheduled-Lottery">Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/other-taxes/casino-tax">Casino Tax</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Casino Tax</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/other-taxes/casino-tax">Casino Tax</a></li> <li><a href="/taxes/other-taxes/casino-tax/filing-paying-casino-tax">Filing & Paying Casino Tax</a></li> <li><a href="/taxes/other-taxes/casino-tax/income-tax-treatment-for-international-market-agents-representatives">Income Tax Treatment for International Market Agents & Representatives</a></li> <li><a href="/taxes/other-taxes/casino-tax/computing-casino-tax-(gross-gaming-revenue-casino-tax-rates)">Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/other-taxes/charities">Charities</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Charities</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/other-taxes/charities">Charities</a></li> <li><a href="/taxes/other-taxes/charities/charities-ipcs-taxes">Charities / IPCs & Taxes</a></li> <li><a href="/taxes/other-taxes/charities/tax-deduction-scheme-for-grantmakers">Tax Deduction Scheme for Grantmakers</a></li> <li><a href="/taxes/other-taxes/charities/donations-tax-deductions">Donations & Tax Deductions</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/other-taxes/bodiesofpersons">Bodies of Persons</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Bodies of Persons</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/other-taxes/bodiesofpersons">Bodies of Persons</a></li> <li><a href="/taxes/other-taxes/bodiesofpersons/overview_bodiesofpersons">Overview of bodies of persons & income that is taxable </a></li> <li><a href="/taxes/other-taxes/bodiesofpersons/filing-clubs-and-associations-income-tax">Filing Clubs and Associations Income Tax</a></li> <li><a href="/taxes/other-taxes/bodiesofpersons/after-filing-formP1">After Filing Form P1</a></li> <li><a href="/taxes/other-taxes/bodiesofpersons/paying-taxes-or-claiming-refunds">Paying Taxes or Claiming Refunds</a></li> <li><a href="/taxes/other-taxes/bodiesofpersons/FAQs">FAQs</a></li> </ul> </li> <li class="has-children"> <a href="/taxes/other-taxes/estate-duty">Estate Duty</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Estate Duty</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/taxes/other-taxes/estate-duty">Estate Duty</a></li> <li><a href="/taxes/other-taxes/estate-duty/estate-duty">Estate Duty</a></li> <li><a href="/taxes/other-taxes/estate-duty/estate-duty-glossary">Estate Duty Glossary</a></li> <li><a href="/taxes/other-taxes/estate-duty/faqs">FAQs</a></li> <li><a href="/taxes/other-taxes/estate-duty/estate-duty-forms">Estate Duty Forms</a></li> <li><a href="/taxes/other-taxes/estate-duty/getting-estate-duty-clearance">Getting Estate Duty Clearance</a></li> <li><a href="/taxes/other-taxes/estate-duty/how-to-calculate-estate-duty">How to Calculate Estate Duty</a></li> <li><a href="/taxes/other-taxes/estate-duty/late-payment-or-non-payment-of-estate-duty">Late Payment or Non-Payment of Estate Duty</a></li> <li><a href="/taxes/other-taxes/estate-duty/trust-(including-income-from-estates)">Trust (including income from Estates)</a></li> <li><a href="/taxes/other-taxes/estate-duty/how-to-pay">How to Pay</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="eyd-inner-nav__col eyd-inner-nav__col--2"></div> <div class="eyd-inner-nav__col eyd-inner-nav__col--3"></div> </div> </li> <li class=""> <a href="/schemes" target="_self" >Schemes</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <div class="eyd-inner-nav"> <button class="close-menu" type="button"><span class="sr-only">Close menu </span><span class="sgds-icon sgds-icon-cross"></span></button> <div class="eyd-inner-nav__col eyd-inner-nav__col--1"> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Schemes</span></button> </li> <li class="mid-desktop-only is-parent"><a href="/schemes">Schemes</a></li> <li class="has-children"><a href="/schemes/disbursement-schemes">Government Schemes</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Government Schemes</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/schemes/disbursement-schemes">Government Schemes</a></li> <li> <a href="/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis)">Enterprise Innovation Scheme (EIS)</a> </li> <li> <a href="/schemes/disbursement-schemes/refundable-investment-credit-(ric)">Refundable Investment Credit (RIC)</a> </li> <li> <a href="/schemes/disbursement-schemes/jobs-growth-incentive">Jobs Growth Incentive (JGI)</a> </li> <li class="has-children"> <a href="/schemes/disbursement-schemes/progressive-wage-credit-scheme">Progressive Wage Credit Scheme (PWCS)</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Progressive Wage Credit Scheme (PWCS)</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/schemes/disbursement-schemes/progressive-wage-credit-scheme">Progressive Wage Credit Scheme (PWCS)</a></li> <li><a href="/schemes/disbursement-schemes/progressive-wage-credit-scheme/pwcs-glossary">PWCS Glossary</a></li> </ul> </li> <li> <a href="/schemes/disbursement-schemes/uplifting-employment-credit">Uplifting Employment Credit (UEC)</a> </li> <li> <a href="/schemes/disbursement-schemes/senior-employment-credit-(sec)-cpf-transition-offset-(cto)-and-enabling-employment-credit-(eec)">Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO)</a> </li> <li> <a href="/schemes/disbursement-schemes/self-review-for-eligibility-of-government-schemes">Self-review for Eligibility of Payouts</a> </li> <li class="has-children"> <a href="/schemes/disbursement-schemes/jobs-support-scheme-(jss)">Jobs Support Scheme (JSS)</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Jobs Support Scheme (JSS)</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/schemes/disbursement-schemes/jobs-support-scheme-(jss)">Jobs Support Scheme (JSS)</a></li> <li><a href="/schemes/disbursement-schemes/jobs-support-scheme-(jss)/specific-industries-in-tiers-and-ssic-codes">Specific Industries in Tiers and SSIC Codes</a></li> </ul> </li> <li class="has-children"> <a href="/schemes/disbursement-schemes/wage-credit-scheme-(wcs)">Wage Credit Scheme (WCS)</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Wage Credit Scheme (WCS)</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/schemes/disbursement-schemes/wage-credit-scheme-(wcs)">Wage Credit Scheme (WCS)</a></li> <li><a href="/schemes/disbursement-schemes/wage-credit-scheme-(wcs)/wcs-glossary">WCS Glossary</a></li> </ul> </li> <li> <a href="/schemes/disbursement-schemes/skillsfuture-enterprise-credit">SkillsFuture Enterprise Credit</a> </li> <li> <a href="/schemes/disbursement-schemes/medishield-life-(mshl)">MediShield Life (MSHL)</a> </li> <li> <a href="/schemes/disbursement-schemes/careshield-life-(cshl)">CareShield Life (CSHL)</a> </li> </ul> </li> <li class="has-children"><a href="/schemes/corporate-income-tax">Corporate Income Tax</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Corporate Income 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mid-desktop-only"><a href="/schemes/gst">GST</a></li> <li class="has-children"> <a href="/schemes/gst/general-gst-schemes">General GST Schemes</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>General GST Schemes</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/schemes/gst/general-gst-schemes">General GST Schemes</a></li> <li><a href="/schemes/gst/general-gst-schemes/cash-accounting-scheme">Cash Accounting Scheme</a></li> <li><a href="/schemes/gst/general-gst-schemes/discounted-sale-price-scheme">Discounted Sale Price Scheme</a></li> <li><a href="/schemes/gst/general-gst-schemes/gross-margin-scheme">Gross Margin Scheme</a></li> <li><a href="/schemes/gst/general-gst-schemes/hand-carried-exports-scheme-(hces)">Hand-Carried 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<li><a href="/schemes/gst/industry-specific-gst-schemes/specialised-warehouse-scheme-(sws)">Specialised Warehouse Scheme (SWS)</a></li> </ul> </li> </ul> </li> <li class="has-children"><a href="/schemes/individual-income-tax">Individual Income Tax</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Individual Income Tax</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/schemes/individual-income-tax">Individual Income Tax</a></li> <li> <a href="/schemes/individual-income-tax/angel-investors-tax-deduction-scheme-(aitd)">Angel Investors Tax Deduction Scheme (AITD) </a> </li> <li> <a href="/schemes/individual-income-tax/not-ordinarily-resident-(nor)-scheme">Not Ordinarily Resident (NOR) Scheme</a> </li> <li> <a href="/schemes/individual-income-tax/srs-contributions-and-tax-relief">SRS contributions and tax relief </a> </li> <li> <a href="/schemes/individual-income-tax/tax-on-srs-withdrawals">Tax on SRS withdrawals</a> </li> <li> <a href="/schemes/individual-income-tax/withholding-tax-on-srs">Withholding Tax on SRS</a> </li> </ul> </li> </ul> </div> <div class="eyd-inner-nav__col eyd-inner-nav__col--2"></div> <div class="eyd-inner-nav__col eyd-inner-nav__col--3"></div> </div> </li> <li class=""> <a href="/digital-services" target="_self" >Digital Services</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <div class="eyd-inner-nav"> <button class="close-menu" type="button"><span class="sr-only">Close menu </span><span class="sgds-icon sgds-icon-cross"></span></button> <div class="eyd-inner-nav__col eyd-inner-nav__col--1"> <ul class="eyd-inner-nav__menu"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left"></span><span>Digital Services</span></button> </li> <li class="mid-desktop-only is-parent"><a href="/digital-services">Digital Services</a></li> <li class="has-children"> <a href="/digital-services/employees">Employees</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Employees</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/employees">Digital Services for Employees</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/view-individual-tax-notices"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Individual Tax Notices</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/view-account-summary"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Account Summary</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/view-filing-status"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply Extension of Time to File</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/check-employment-income-status"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Check Employment Income Status</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/view-cancel-payment-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View GIRO Plan</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/file-income-tax-return"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>File Income Tax Return </span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/mytax-mail"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_3" alt="" /> </figure> <div class="link-with-icon__label"><span>myTax Mail</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/update-contact-details"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Contact & Notification Preferences</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/view-late-filing-fee-summons"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Amend Tax Bill</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/pay-taxes"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Pay Taxes</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employees/apply-for-payment-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply/Manage GIRO Plan</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/employees">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/self-employed">Self-employed</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Self-employed</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/self-employed">Digital Services for Self-employed</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/file-income-tax-return"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>File Income Tax Return</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/search-commission-paying-organisation"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Search Commission-Paying Organisation</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/apply-for-eis-cash-payout"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply for EIS Cash Payout</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/apply-extension-of-time-to-file"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply Extension of Time to File</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/amend-tax-bill"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Amend Tax Bill</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/view-individual-tax-notices"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Individual Tax Notices</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/view-account-summary"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Account Summary</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/pay-taxes"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Pay Taxes</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/apply-manage-giro-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply/ Manage GIRO Plan</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/view-giro-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View GIRO Plan</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/update-contact-notification-preferences"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Contact & Notification Preferences</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/self-employed/mytax-mail"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_3" alt="" /> </figure> <div class="link-with-icon__label"><span>myTax Mail</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/self-employed">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/intermediaries-of-self-employed-persons-(taxi-drivers-private-hire-car-drivers)">Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/intermediaries-of-self-employed-persons-(taxi-drivers-private-hire-car-drivers)">Digital Services for Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/intermediaries-of-self-employed-persons-(taxi-drivers-private-hire-car-drivers)/submit-income-records-for-self-employed"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Submit Income Records for Self-Employed</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/intermediaries-of-self-employed-persons-(taxi-drivers-private-hire-car-drivers)">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/employers">Employers</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Employers</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/employers">Digital Services for Employers</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/tips-on-e-filing"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Tips on e-Filing</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/tax-clearance---view-tax-clearance-notices-letters"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Tax Clearance - View Tax Clearance Notices/Letters</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/tax-clearance---file-form-ir21"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Tax Clearance - File Form IR21</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/tax-clearance---view-form-ir21-records"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Tax Clearance - View Form IR21 Records</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/submit-employment-income-records"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Submit Employment Income Records</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/register-for-ais"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/approve.png?sfvrsn=a3891243_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Register for AIS</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/search-ais-organisation"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Search AIS Organisation</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/mytax-mail"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_3" alt="" /> </figure> <div class="link-with-icon__label"><span>myTax Mail</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/senior-employment-credit-enabling-employment-credit-and-cpf-transition-offset-eligibility-search-and-breakdown-request"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset – Eligibility Search and Breakdown Request</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/wage-credit-scheme-breakdown-request"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Jobs Growth Incentive – Breakdown Records</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/employers/progressive-wage-credit-scheme-eligibility-search-and-breakdown-request"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Progressive Wage Credit Scheme – Eligibility Search and Breakdown Request</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/employers">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/partnerships">Partnerships</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Partnerships</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/partnerships">Digital Services for Partnerships</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/file-form-p"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>File Form P</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/view-partnership-tax-filing-status"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Partnership Tax Filing Status</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/request-extension-of-time-to-file"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Request Extension of Time to File</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/appeal-penalty-waiver"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Appeal Penalty Waiver</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/view-partnership-notices-letters"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Partnership Notices/ Letters</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/update-partnership-contact-details"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Partnership Contact Details</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/mytax-mail"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_3" alt="" /> </figure> <div class="link-with-icon__label"><span>myTax Mail</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/apply-for-eis-cash-payout"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply for EIS Cash Payout</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/view-eis-cash-payout-application-status"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View EIS Cash Payout Application Status</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/submit-eis-enhanced-deduction--allowance-records"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Submit EIS Enhanced Deduction/ Allowance Records</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/partnerships/view-eis-notices-letters"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View EIS Notices/ Letters</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/partnerships">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/companies-tax-agents">Companies/ Tax agents</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Companies/ Tax agents</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/companies-tax-agents">Digital Services for Companies/ Tax agents</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/check-corporate-income-tax-status"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/bots.png?sfvrsn=6454fb07_5" alt="" /> </figure> <div class="link-with-icon__label"><span>Check Corporate Income Tax Status</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/view-account-summary"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Account Summary</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/view-giro-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View GIRO Plan</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/view-notices-letters---corporate-tax"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Notices/ Letters - Corporate Tax</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/access-tax-agent-e-services"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Access Tax Agent e-Services</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/pay-taxes"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Pay Taxes</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/apply-manage-giro-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply/ Manage GIRO Plan</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/update-notice-preferences-(businesses)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Notice Preferences (Businesses)</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/view-corporate-tax-filing-status"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Corporate Tax Filing Status</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/access-company-dashboard"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Access Company Dashboard</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/file-form-c-s-form-c-s-(lite)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>File Form C-S/ Form C-S (Lite)</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/companies-tax-agents/update-corporate-profile-contact-details"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Corporate Profile/ Contact Details</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/companies-tax-agents">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/commission-paying-organisations">Commission-paying organisations</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Commission-paying organisations</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/commission-paying-organisations">Digital Services for Commission-paying organisations</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/commission-paying-organisations/e-submission-of-commission"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3" alt="" /> </figure> <div class="link-with-icon__label"><span>e-Submission of Commission</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/commission-paying-organisations/submit-commission-records"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Submit Commission Records</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/commission-paying-organisations">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/property-owners">Property Owners</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Property Owners</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/property-owners">Digital Services for Property Owners</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/view-property-tax-notices"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Property Tax Notices</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/view-cancel-payment-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View/ Cancel Payment Plan</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/mytax-mail"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_3" alt="" /> </figure> <div class="link-with-icon__label"><span>myTax Mail</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/update-contact-details"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Contact Details</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/view-property-dashboard"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Property Dashboard</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/pay-taxes"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Pay Taxes</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/apply-for-payment-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply for Payment Plan</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/update-notice-preferences-(businesses)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Notice Preferences (Businesses)</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/update-notice-preferences-(individuals)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Notice Preferences (Individuals)</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/check-property-tax-balance"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Check Property Tax Balance</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/view-account-summary"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Account Summary</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/apply-withdraw-for-owner-occupier-tax-rates"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply/ Withdraw for Owner-Occupier Tax Rates</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-owners/apply-house-and-or-unit-number"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply House and/or Unit Number</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/property-owners">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/property-professionals">Property Professionals</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Property Professionals</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/property-professionals">Digital Services for Property Professionals</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-professionals/check-annual-value-of-property"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Check Annual Value of Property</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-professionals/update-property-ownership"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Property Ownership</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/property-professionals/apply-house-and-or-unit-number"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply House and/or Unit Number</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/property-professionals">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/gst">GST</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for GST</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/gst">Digital Services for GST</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/view-account-summary"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Account Summary</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/view-cancel-payment-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View/ Cancel Payment Plan</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/mytax-mail"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_3" alt="" /> </figure> <div class="link-with-icon__label"><span>myTax Mail</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/gst-registered-business-search"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3" alt="" /> </figure> <div class="link-with-icon__label"><span>GST Registered Business Search</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/notices-letters"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Notices/ Letters</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/file-gst-return-edit-past-return"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>File GST Return/ Edit Past Return</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/pay-taxes"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Pay Taxes</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/apply-for-payment-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply for Payment Plan</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/update-notice-preferences-(businesses)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Notice Preferences (Businesses)</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/retrieve-gst-returns-assessments-for-ask-review"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Retrieve GST Returns/ Assessments for ASK Review</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/view-gst-filing-status"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View GST Filing Status</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/gst/update-gst-contact-details"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update GST Contact Details</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/gst">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/stamp-duty">Stamp Duty</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Stamp Duty</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/stamp-duty">Digital Services for Stamp Duty</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/stamping-lease-tenancy"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Stamping: Lease/ Tenancy</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/stamping-mortgage"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Stamping: Mortgage</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/stamping-sale-and-purchase-(for-buyers)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Stamping: Sale and Purchase (For Sellers)</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/stamping-sale-and-purchase-(for-sellers)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Stamping: Sale and Purchase (For Buyers)</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/stamping-shares"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Stamping: Shares</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/requests-amendment-to-stamp-certificate"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Requests: Amendment to Stamp Certificate</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/stamping-others---declaration-of-trust-trust-deed"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Stamping: Others - Declaration of Trust/ Trust Deed</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/requests-apply-for-assessment-appeal-remission"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Requests: Apply for Assessment/ Appeal/ Remission</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/stamping-additional-stamp-duty"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Stamping: Additional Stamp Duty</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/stamping-exemptions-remissions---transfer-of-hdb-flat-within-family"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/stamping-others---other-transfer-(dutiable-documentsstamping-others---other-transfer-(dutiable-documents)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Stamping: Others - Other Transfer (Dutiable documents)</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/requests-object-to-an-assessment"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Requests: Object to an Assessment</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/stamp-duty/stamp-duty-chatbot"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/bots.png?sfvrsn=6454fb07_5" alt="" /> </figure> <div class="link-with-icon__label"><span>Stamp Duty Chatbot</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/stamp-duty">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/withholding-tax">Withholding Tax</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Withholding Tax</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/withholding-tax">Digital Services for Withholding Tax</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/withholding-tax/file-s45-form"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>File S45 Form</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/withholding-tax/retrieve-s45-form-(draft)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Retrieve S45 Form (Draft)</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/withholding-tax/approve-s45-form"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/approve.png?sfvrsn=a3891243_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Approve S45 Form</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/withholding-tax/submit-s45-form"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Submit S45 Form</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/withholding-tax/view-amend-s45-form"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View/Amend S45 Form</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/withholding-tax/view-s45-giro-plan"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View S45 GIRO Plan</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/withholding-tax/view-s45-cor-status"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View S45 COR Status</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/withholding-tax/view-s45-notices-letters"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View S45 Notices/Letters</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/withholding-tax/update-notice-preferences-(businesses)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Notice Preferences (Businesses)</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/withholding-tax/update-notice-preferences-(individuals)"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Update Notice Preferences (Individuals)</span></div> </a> </li> <li> <a class="eyd-btn eyd-btn--inverse" href="/digital-services/withholding-tax">View more</a></li> </ul> </li> <li class="has-children"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)">Automatic Exchange of Information (CRS and FATCA)</a> <button type="button"><span class="sr-only">Go to next level</span><span class="eyd-icon-chevron-right"></span></button> <ul class="eyd-inner-nav__menu eyd-inner-nav__menu--services"> <li class="eyd-inner-nav__menu__prev mobile-mid-desktop"> <button type="button"><span class="eyd-icon eyd-icon-chevron-left mobile-mid-desktop"></span><span>Digital Services for Automatic Exchange of Information (CRS and FATCA)</span></button> </li> <li class="is-parent mid-desktop-only"><a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)">Digital Services for Automatic Exchange of Information (CRS and FATCA)</a></li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/apply-for-crs-registration"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Apply for CRS Registration</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/check-crs-registration-status"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Check CRS Registration Status</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-update-fi-aeoi-profile"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View/ Update FI AEOI Profile</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-update-my-profile"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View/ Update My Profile</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-aeoi-contact-details"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View AEOI Contact Details</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-edit-trustee-documented-trusts"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View/ Edit Trustee-Documented Trusts</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-aeoi-e-service-transaction-history"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View AEOI e-Service Transaction History</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/submit-crs-or-fatca-return"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3" alt="" /> </figure> <div class="link-with-icon__label"><span>Submit CRS or FATCA Return</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-submitted-financial-account-report"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View Submitted Financial Account Report</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/view-aeoi-notices-letters"> <figure class="link-with-icon__icon"> <img src="https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3" alt="" /> </figure> <div class="link-with-icon__label"><span>View AEOI Notices/ Letters</span></div> </a> </li> <li class="link-with-icon link-with-icon--vertical"> <a href="/digital-services/automatic-exchange-of-information-(crs-and-fatca)/email-us-on-aeoi-matters"> <figure class="link-with-icon__icon"> <img 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data-placeholder-label="NonIndexableContainer"><h1>Enterprise Innovation Scheme (EIS)</h1> <div class="eyd-page-header__share "> <span>Share:</span> <ul> <li> <a href="#" target="_blank" rel="noopener noreferrer"> <span class="sr-only">Facebook</span> <span class="eyd-icon-facebook"></span> </a> </li> <li> <a href="#" target="_blank" rel="noopener noreferrer"> <span class="sr-only">X</span> <span class="eyd-icon-twitter"></span> </a> </li> <li> <a href="#" target="_blank" rel="noopener noreferrer"> <span class="sr-only">LinkedIn</span> <span class="eyd-icon-linkedin"></span> </a> </li> <li> <a href="#" target="_blank" rel="noopener noreferrer"> <span class="sr-only">Telegram</span> <span class="eyd-icon-telegram"></span> </a> </li> <li> <a href="#" target="_blank" rel="noopener noreferrer"> <span class="sr-only">Whatsapp</span> <span class="eyd-icon-whatsapp"></span> </a> </li> <li> <a href="#"> <span class="sr-only">Email</span> <span class="eyd-icon-mail"></span> </a> </li> </ul> </div> </div> </header> <section class=" eyd-rte" > <div class="eyd-highlight"><span style="background-color: rgba(0, 0, 0, 0); color: inherit; font-family: inherit; font-size: inherit; text-align: inherit; text-transform: inherit; white-space: inherit; word-spacing: normal; caret-color: auto"></span><span style="background-color: rgba(0, 0, 0, 0); color: inherit; font-family: inherit; font-size: inherit; text-align: inherit; text-transform: inherit; white-space: inherit; word-spacing: normal; caret-color: auto"></span><p>The EIS was announced in Budget 2023. Besides enhancement to existing tax measures and the introduction of a new tax measure, the EIS also enables eligible businesses to opt to convert up to $100,000 of total qualifying expenditure for each Year of Assessment (YA) into cash at a conversion rate of 20%. Learn more about the <a href="https://www.iras.gov.sg/media/docs/default-source/e-tax/etaxguide_cit_enterprise-innovation-scheme.pdf?sfvrsn=3a36afd3_7">EIS</a> (PDF, 588KB).<span style="font-family: inherit; font-size: inherit; text-transform: inherit; white-space: inherit; word-spacing: normal; caret-color: auto"></span></p></div> </section> <div class="eyd-page-anchors "> <span>On this page: </span> <nav> <ul> <li data-anchor-index="0" data-title="Qualifying Period of the EIS"> <a href="#title1" target="_self" >Qualifying Period of the EIS</a> </li> <li data-anchor-index="1" data-title="How the EIS Benefits You"> <a href="#title2" target="_self" >How the EIS Benefits You</a> </li> <li data-anchor-index="2" data-title="Qualifying Conditions"> <a href="#title3" target="_self" >Qualifying Conditions</a> </li> <li data-anchor-index="3" data-title="Option to Convert Qualifying Expenditure into a Cash Payout"> <a href="#title4" target="_self" >Option to Convert Qualifying Expenditure into a Cash Payout</a> </li> <li data-anchor-index="4" data-title="How & When to Claim the EIS Benefits"> <a href="#title5" target="_self" >How & When to Claim the EIS Benefits</a> </li> <li data-anchor-index="5" data-title="Qualifying Activities under the EIS"> <a href="#title6" target="_self" >Qualifying Activities under the EIS</a> </li> <li data-anchor-index="6" data-title="Related Content"> <a href="#title7" target="_self" >Related Content</a> </li> </ul> </nav> </div> <section class=" eyd-rte" > <h2 id="title1">Qualifying Period of the EIS</h2><p>The EIS is available for YA 2024 to YA 2028.</p> </section> <section class=" eyd-rte" > <h2 id="title2"><a data-sf-ec-immutable="">How the EIS Benefits You</a></h2><table><thead><tr><th scope="col" data-role="resizable"><strong>Tax Deductions/ Allowances</strong></th><th scope="col"><strong>Cash Payout</strong></th></tr></thead><tbody><tr><td><p>1. 400% tax deductions/ allowances on up to $400,000 of qualifying expenditure per year for each of the 4 qualifying activities:</p><ul><li><a href="/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis)#1--qualifying-r-d-undertaken-in-singapore">Qualifying R&D undertaken in Singapore</a>;</li><li><a href="/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis)#2--registration-of-ips">Registration of Intellectual Property (IP)</a>;</li><li><a href="/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis)#3--acquisition-and-licensing-of-iprs">Acquisition and Licensing of Intellectual Property Rights (IPRs)</a>;<a href="/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis)#2--registration-of-ips"></a></li><li><a href="/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis)#4---training">Training courses that are eligible for SkillsFuture Singapore (SSG) funding and aligned with the Skills Framework</a></li></ul><p>2. 400% tax deductions on up to $50,000 of expenditure per year for:</p><ul><li><span style="background-color: rgba(0, 0, 0, 0); color: inherit; font-family: inherit; text-align: inherit; text-transform: inherit; white-space: inherit; word-spacing: normal; caret-color: auto; font-size: inherit"><a href="/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis)#5--innovation-projects-carried-out-with-polytechnics--the-ite-or-other-qualified-partners"></a></span> <a href="/schemes/disbursement-schemes/enterprise-innovation-scheme-(eis)#5--innovation-projects-carried-out-with-polytechnics--the-ite-or-other-qualified-partners">Innovation projects carried out with polytechnics, the Institute of Technical Education (ITE) or other qualified partners </a></li></ul></td><td><p class="active">Option to convert<sup>1</sup> up to $100,000 of the total qualifying expenditure across all the qualifying activities for each YA into a non-taxable <a href="#title4" data-sf-ec-immutable="" style="font-family: inherit; font-size: inherit; text-align: inherit; text-transform: inherit; white-space: inherit; word-spacing: normal"></a><a href="https://www.iras.gov.sg/media/docs/default-source/uploadedfiles/pdf/enterprise-innovation-scheme-(eis)-cash-payout_infographic.pdf?sfvrsn=52565b04_4">cash payout </a>(PDF, 137KB) <span style="background-color: rgba(0, 0, 0, 0); color: inherit; font-family: inherit; text-align: inherit; text-transform: inherit; white-space: inherit; word-spacing: normal; caret-color: auto; font-size: inherit">at a conversion rate of 20%, in lieu of tax deductions and/ or allowances.  </span> </p></td></tr></tbody></table><div class="footnotes"><em><sup>1 </sup></em><em>Specific conditions apply to the conversion of qualifying expenditure incurred under “registration of IPs” and “acquisition and licensing of IPRs”.</em></div> </section> <section class=" eyd-rte" > <h2 id="title3">Qualifying Conditions</h2><p>Only sole-proprietorships, partnerships, companies (including registered business trusts), registered branches and subsidiaries of a foreign parent or holding company are eligible for EIS enhanced tax deductions/ allowances and Cash Payout. The qualifying conditions are summarised in the table below:</p><table><thead><tr><th scope="col" data-role="resizable"><strong>Enhanced Tax Deductions/ Allowances</strong></th><th scope="col"><strong>EIS Cash Payout</strong></th></tr></thead><tbody><tr><td><p> </p><ul><li>Carry on active business operations in Singapore;</li><li>Incurred qualifying expenditure during the basis period of the qualifying YA<br></li></ul></td><td><ul><li>Carry on active business operations in Singapore;</li><li>Incurred qualifying expenditure during the basis period of the qualifying YA;</li><li>Meet the <span style="text-decoration: underline">3 full-time local employee condition</span>;</li><li>File the Income Tax Return for the respective YA <strong>before </strong>the statutory filing due date <span style="background-color: rgba(0, 0, 0, 0); color: inherit; font-family: inherit; text-align: inherit; text-transform: inherit; white-space: inherit; word-spacing: normal; caret-color: auto; font-size: inherit"></span></li></ul></td></tr></tbody></table><p>In the case where a body of persons (“BOP”) is deemed to carry on a business under section 11 of the Income Tax Act 1947, the BOP is eligible for EIS enhanced deductions/ allowances if it meets the qualifying conditions stated in the table above. However, it will not be eligible for EIS cash payout.</p> </section> <section class=" eyd-rte" > <h2 id="title4">Option to Convert Qualifying Expenditure into a Cash Payout</h2><p><span style="background-color: rgba(0, 0, 0, 0); color: inherit; font-family: inherit; font-size: inherit; text-align: inherit; text-transform: inherit; white-space: inherit; word-spacing: normal; caret-color: auto">The option to convert qualifying expenditure into a cash payout is to help small, growing businesses defray the costs of their innovation activities.</span><br></p><p>In lieu of tax deductions and/ or allowances, eligible businesses<sup> </sup>may opt to convert up to $100,000 of the total qualifying expenditure across all the qualifying activities for each YA into cash at a conversion rate of 20%. The cash payout is capped at $20,000 per YA and is not taxable.</p> <p>The $100,000 cap on total qualifying expenditure shall apply, in the case of eligible companies, sole-proprietorships and registered business trusts, at the company/ individual/ trust level; and in the case of eligible partnerships, at the partnership level. </p><p>Partial cash conversion is allowed for qualifying R&D undertaken in Singapore, licensing of IPRs, training and innovation projects carried out with polytechnics, the ITE or other qualified partners. Partial cash conversion is not allowed for registration of IPs and acquisition of IPRs.</p><p>For registration of IPs and acquisition of IPRs, the option to convert qualifying expenditure into a cash payout will be on a per IP registration or per IPR basis: </p><ul><li>Businesses must convert the <strong>full </strong>IP registration cost to cash payout, subject to the cap.</li><li>Qualifying companies or partnerships must convert the <strong>full </strong>amount of qualifying IPR acquisition costs incurred on a qualifying IPR into cash, subject to the cap.</li><li>Any IP registration/ acquisition of IPR costs incurred in excess of the cap will be forfeited and will not be available for deduction against the income of the business.</li></ul><p>Once an amount of qualifying expenditure is converted into cash, the same amount is no longer available for tax deductions and/ or allowances. The option to convert the qualifying expenditure into cash is <strong>irrevocable</strong> once exercised.<em></em></p><p>The option to convert qualifying expenditure into a cash payout is available on an annual basis. An eligible business which wishes to convert its qualifying expenditure into cash will be required to make the irrevocable election by submitting its application via the <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx " target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">Apply for EIS Cash Payout</a> digital service after it has filed its Income Tax Return and before the income tax filing due date for the relevant YA. <br></p><h3>Details on the Qualifying Conditions for the EIS Cash Payout </h3><h4>Carrying on Active Business Operations in Singapore</h4><p>To receive the EIS Cash Payout, the eligible business must be carrying on a trade or business. The business must be active at the time of disbursement of cash payout and must not be considered to have ceased business operation. A business entity is considered to have ceased business operation if its status in the Accounting and Corporate Regulatory Authority's (ACRA) register is:</p><ul><li>Amalgamated</li><li>In liquidation</li><li>Struck off</li><li>Ceased registration</li><li>Dissolved</li></ul><p>Businesses not eligible for the EIS Cash Payouts are:</p><ul><li>Company under judicial management<sup>^</sup></li><li>Company in receivership<sup>^</sup></li><li><a href="/taxes/corporate-income-tax/specific-industries/investment-holding-companies">Investment holding company</a></li><li>Clubs and associations</li><li>Charities</li><li>Variable Capital Company</li></ul><p class="footnotes">^Unless the company can prove that it continues to carry on its trade or business during the basis period of the YA and have not ceased operation at the point of cash payout disbursement.</p><h4>Incurring Qualifying Expenditure</h4><p>The EIS cash payout is only available when the qualifying expenditure is incurred by the business. An expense is incurred when the legal liability to pay arises, regardless of the date of actual payment of money. </p><p>To apply for the EIS cash payout, a minimum qualifying expenditure of $400 must be incurred during the basis period of the qualifying YA.</p><h4>Meeting the 3 Full-Time Local Employee Condition</h4><p>A business meets the 3 full-time local employee condition if it makes Central Provident Fund (CPF) contributions for at least 3 local employees for at least 6 months during the basis period of the qualifying YA. </p><p>For the purpose of the EIS Cash Payout, a full-time employee refers to a Singapore Citizen or Permanent Resident who earns a gross monthly salary of at least $1,400 and is required under a contract of service with an employer to work for at least 35 hours a week, but excludes sole-proprietors, partners of the partnership and shareholders who are directors of the company. For the purpose of determining whether this condition is met, an employee will not be considered a full-time local employee of more than two employers during the same period. </p><p>A full-time employee may include an individual who is deployed to a business under a <strong>centralised hiring arrangement</strong> or secondment arrangement, subject to the following conditions:</p><ul><li>The claimant is able to produce supporting documents on the recharging of employment costs by a related entity, in respect of employees working solely in the claimant entity. </li><li>The corporate structure and centralised hiring practices are adopted for bona fide commercial reasons.</li><li>The employee whose cost has been recharged does not contribute to the requisite headcount of the related party (which had borne the upfront manpower costs).</li></ul><p>Some examples of centralised hiring arrangements include:</p><ul><li>Deployments where the Human Resources function of a group of companies is centralised in a single entity, with the staff costs (including training expenditure) allocated to the respective entities.</li><li>Secondments, where employees are seconded to work for a related company. Once seconded, the staff costs are fully recharged to the related company.</li></ul> </section> <section class=" eyd-rte" > <h2 id="title5">How & When to Claim the EIS Benefits</h2><h4>Claiming Enhanced Tax Deductions/ Allowances</h4><p>Businesses claiming enhanced tax deductions/ allowances in their Income Tax Returns have to make the claim by the filing due dates for the relevant YA. The filing due dates are:</p><ul><li>18 Apr for Sole Proprietorships and Partnerships </li><li>30 Nov for Companies</li></ul><div>The qualifying expenditure for the EIS benefits is the amount incurred less any grant/ subsidy received from the Government/ Statutory Board. <span style="background-color: initial; font-family: inherit; font-size: inherit; text-transform: inherit; word-spacing: normal; caret-color: auto; white-space: inherit">For a GST-registered business, the qualifying costs incurred for the purpose of claiming the EIS benefits should exclude any GST that is claimable as </span><span style="background-color: initial; font-family: inherit; font-size: inherit; text-transform: inherit; word-spacing: normal; caret-color: auto; white-space: inherit">input tax. However, for a non-GST registered business, the GST component can be included as part of the qualifying costs.</span></div><div><br></div><h5>How to Claim Enhanced Tax Deductions/ Allowances</h5><table><thead><tr><th scope="col" data-role="resizable"><strong>Sole-</strong>Proprietorships/ Partnerships</th><th scope="col">Companies</th></tr></thead><tbody><tr><td><ol><li>Include the enhanced tax deductions/ allowances as part of ‘Allowable Business Expenses’ in the 2-Line/ 4-Line statement in the Income Tax Return.</li><li>Submit details of the enhanced tax deductions/ allowances claimed in the Income Tax Return via the <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">Submit EIS Enhanced Deduction/ Allowance Records</a> digital service.<br></li></ol></td><td><ol><li>Declare the enhanced deductions/ allowances in the Corporate Income Tax Return.</li><li>Details of the enhanced deductions/ allowances should be completed under the 'Enterprise Innovation Scheme' section of the Corporate Income Tax Return.</li></ol></td></tr></tbody></table><h4>Applying for the EIS Cash Payout</h4><p>Businesses applying for the EIS cash payout must e-File the application via the <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">Apply for EIS Cash Payout</a> digital service after submitting their Income Tax Returns for the relevant YA, but not later than the filing due date for the relevant YA.</p><p>The <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">Apply for EIS Cash Payout</a> digital service will only be made available to businesses that have submitted their Income Tax Returns before the income tax filing due date. </p><p>Sole-proprietors and partners who are filing the Income Tax Returns via paper forms are reminded to submit their Income Tax Returns early as it will take up to 7 working days for the filing status to be updated. As the <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">Apply for EIS Cash Payout</a> digital service will only be made available after the filing status has been updated, sole proprietors/ partners are encouraged to e-File their Income Tax Returns to avoid delays in accessing the <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">Apply for EIS Cash Payout</a> digital service. </p><h5>When Can I Apply for the EIS Cash Payout</h5><table><colgroup><col><col><col></colgroup> <thead><tr><th scope="col" data-role="resizable">Types of business entities that meet the qualifying conditions</th><th scope="col" data-role="resizable">Opening Date for YA 2025</th><th scope="col">Due Date for YA 2025<br></th></tr></thead><tbody><tr><td>Partnerships<br></td><td><p>1 Feb 2025</p></td><td>18 Apr 2025</td></tr><tr><td>Sole-proprietorships </td><td>1 Mar 2025</td><td>18 Apr 2025<ul></ul></td></tr><tr><td>Companies</td><td> <p><span style="text-decoration: underline"></span>Follows the official opening of the Form C-S/ Form C-S (Lite)/ Form C filing digital service</p><ul></ul> </td><td>30 Nov 2025</td></tr></tbody></table><h5>How to Apply for the EIS Cash Payout</h5><p>Applicants must file their applications via the <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">Apply for EIS Cash Payout</a> digital service in <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">myTax Portal</a>. </p><p>If you have incurred qualifying costs on:</p><ul><li>Acquisition of IPRs under Instalment Agreement, please complete the <a href="https://www.iras.gov.sg/media/docs/default-source/uploadedfiles/xlsx/enterprise-innovation-scheme-(eis)-instalment-arrangement-template-for-acquisition-of-intellectual-property-rights-(iprs).xlsx?sfvrsn=ef384862_19" title="Enterprise Innovation Scheme (EIS) – Instalment Arrangement Template for Acquisition of Intellectual Property Rights (IPRs)" data-sf-ec-document-immutable="true"> Instalment Arrangement Template for Acquisition of IPRs</a> (XLSX, 64KB) and submit it together with your application.</li><li>Qualifying R&D undertaken in Singapore, please complete the <a href="https://www.iras.gov.sg/media/docs/default-source/uploadedfiles/pdf/rnd-claim-form-(ya-2019-n-after).pdf?sfvrsn=72929970_34" title="Research and Development (R&D) Claim Form (YA 2019 and onwards)" data-sf-ec-document-immutable="true">Research and Development (R&D) Claim Form (YA 2019 and onwards)</a> (PDF, 1MB) and submit it together with your application.</li></ul><p>You will receive an instant acknowledgement upon successful submission of the EIS cash payout application. You can view the status of your application via the <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">View EIS Cash Payout Application Status</a> digital service.</p><p>The <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">Apply for EIS Cash Payout</a> digital service only accepts 1 application for each YA. A sole proprietor needs to submit only 1 application for all qualifying expenditures incurred for all the businesses. </p><p>The election to convert qualifying expenditure to a cash payout is irrevocable. All the records (e.g. invoices, instalment agreement and all other relevant documents) relating to the EIS cash payouts must be kept for 7 years. These documents should be retained and submitted upon IRAS’ request. </p><p>Under Section 37S of the Income Tax Act 1947, any person who gives to the Comptroller any information that is false in any material particular, or omits any material particular from any information or document, shall be guilty of an offence. It is also an offence to claim for enhanced deductions/ allowances if you have elected for cash conversion on the same qualifying expenditure. </p><p>The approval of an EIS cash payout application does not preclude IRAS from selecting your EIS application for subsequent audit reviews. If you are subsequently audited and IRAS discovers that you did not qualify for the enhanced deductions/ allowances and/ or the cash payout, IRAS will recover any EIS Cash Payout that was incorrectly disbursed to you.</p><h5>When will I receive the EIS Cash Payout</h5><div>The EIS cash payout application will generally be processed within 3 months after receiving the completed application online and all other supporting documents as may be requested. </div><div><span style="font-family: Open Sans, sans-serif"><br></span></div><div>Once the application is approved, a physical paper notice will be sent to your registered address. You will be able to view the EIS Notices in <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">myTax Portal</a>.</div><div><span style="font-family: Open Sans, sans-serif"><br></span></div><div>IRAS will disburse EIS cash payout via: </div><div><span style="font-family: Open Sans, sans-serif"><br></span></div><ul><li>Direct credit to your company/ business’s GIRO bank account that is linked to pay for Income Tax/ GST, or</li><li>Payout via PayNow Corporate/ Paynow NRIC/ FIN (for sole proprietors/ individuals).</li></ul><div>If you do not have the above e-payment modes, please sign up with <a href="https://abs.org.sg/consumer-banking/pay-now" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">Paynow</a> and you will receive the payout within 6 to 8 weeks after your successful registration.</div><div><span style="font-family: Open Sans, sans-serif"><br></span></div><h5>How to amend my online EIS application after submission</h5><div>If you notice errors in your application, please login to <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">myTax Portal</a> and email us via <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">myTax Mail</a> with the subject line ‘EIS Cash Payout - Amend Filing’.</div><div><span style="font-family: Open Sans, sans-serif"><br></span></div><div>If you have claimed enhanced deductions/ allowances on the same qualifying expenditure which you have elected for cash conversion, please inform us to amend/ adjust the enhanced deductions/ allowances claimed as follows:</div><div><span style="font-family: Open Sans, sans-serif"><br></span></div><ul><li>For sole proprietors/ partners, please email us via <a href="https://mytax.iras.gov.sg/ESVWeb/default.aspx" target="_blank" rel="noopener noreferrer" class="eyd-external-link" data-sf-ec-immutable="">myTax Mail</a> with the subject line ‘EIS Enhanced Deductions - Amend Filing’.</li><li>For companies, the amendments to the enhanced deductions/ allowances should be made via <a href="/digital-services/companies-tax-agents" rel="noopener noreferrer" class="eyd-external-link" target="_blank">Object to Assessment Digital Service</a>.</li></ul><div><br></div><h5></h5> </section> <section class=" eyd-rte" > <h2 id="title6">Qualifying Activities under the EIS</h2> </section> <div class="eyd-accordion-item " id="1--qualifying-r-d-undertaken-in-singapore" data-sf-element="accordion" data-placeholder-label="1. Qualifying R&D Undertaken in Singapore"> <a class="eyd-accordion-title" href="#1--qualifying-r-d-undertaken-in-singapore"> <h3> 1. Qualifying R&D Undertaken in Singapore </h3><span class="eyd-icon eyd-icon-chevron-down"></span> </a> <div class="eyd-accordion-content"> <section class="eyd-rte"> <table><thead><tr><th scope="col" data-role="resizable"> </th><th scope="col" data-role="resizable">Amount of Tax Deductions and/ or Allowances Granted <strong style="font-size: medium">Before YA 2024</strong></th><th scope="col" data-role="resizable">Amount of Tax Deductions and/ or Allowances Granted From <strong style="font-size: medium">YA 2024 to YA 2028</strong></th></tr></thead><tbody><tr><td>Qualifying <a href="/taxes/corporate-income-tax/income-deductions-for-companies/business-expenses/research-development-(r-d)-tax-measures">R&D</a> undertaken in Singapore</td><td><ul><li>100% tax deduction on R&D expenditure (Section 14C) plus</li><li>Additional 150% tax deduction on qualifying R&D expenditure (i.e. staff costs and consumables) (Section 14D)</li></ul></td><td><ul><li>100% tax deduction on R&D expenditure plus</li><li>Additional 300% tax deduction on the first $400,000 of qualifying R&D expenditure plus</li><li>Additional 150% tax deduction on the balance of qualifying R&D expenditure in excess of $400,000</li></ul></td></tr></tbody></table><p style="margin: 0; line-height: normal; text-align: justify">To further incentivise businesses, especially the small and medium enterprises (SMEs) and the large local enterprises (LLEs), to invest in R&D, the tax deduction for qualifying R&D expenditure incurred on qualifying R&D undertaken in Singapore will be further enhanced as follows:</p><p style="margin: 0 0 0 36pt; line-height: 15.6933px; text-align: justify"> </p><p style="margin: 0 0 0 60px; line-height: normal; text-align: justify; text-indent: -22.5pt">a.   A further 150% tax deduction is granted on the first $400,000 of qualifying R&D expenditure incurred by a person on qualifying R&D undertaken in Singapore in a basis period, in addition to the 100% base deduction under Section 14C and the current additional 150% tax deduction under Section 14D(1). This means that a total of 400% tax deduction is available on the first $400,000 of qualifying R&D expenditure incurred in the basis period.</p><p style="margin: 0 0 0 60px; line-height: normal; text-align: justify"> </p><p style="margin: 0 0 0 60px; line-height: normal; text-align: justify; text-indent: -22.5pt">b.  The current additional 150% tax deduction allowable under Section 14D(1) remains applicable to qualifying R&D expenditure exceeding $400,000 incurred in the basis period.</p><p style="margin: 0; line-height: normal; text-align: justify"> </p><p style="margin-top: 0; margin-right: 0; margin-bottom: 0; line-height: normal; text-align: justify">All other conditions governing the additional tax deduction for qualifying R&D expenditure incurred on qualifying R&D undertaken in Singapore remain the same.</p><h4> </h4><h4>Extend the relaxation of the “related to trade or business” condition<br></h4><p>Currently, R&D claims under Section 14C of the ITA need not be related to the taxpayer’s existing trade or business if the R&D activity is undertaken in Singapore. The relaxation of this “related to trade or business” condition is effective for YA 2009 to YA 2025. <br><br>To align with the EIS, the effective period to which the relaxation of the “related to trade or business condition” is extended to and including YA 2028.<br><span style="text-decoration: underline"></span></p><h4 style="margin: 0; line-height: normal; text-align: justify">Extend the additional tax deduction for qualifying R&D expenditure under Section 14D</h4><p style="margin: 0; line-height: normal; text-align: justify"><br>The additional tax deduction of 150% on qualifying R&D expenditure under Section 14D(1) is available up to YA 2025. To align with the EIS, the additional 150% tax deduction for qualifying R&D expenditure on qualifying R&D projects (related or not related to trade) is extended to and including YA 2028.<br></p><p style="margin: 0; line-height: normal; text-align: justify"> </p> </section> </div> </div> <div class="eyd-accordion-item " id="2--registration-of-ips" data-sf-element="accordion" data-placeholder-label="2. Registration of IPs"> <a class="eyd-accordion-title" href="#2--registration-of-ips"> <h3> 2. Registration of IPs </h3><span class="eyd-icon eyd-icon-chevron-down"></span> </a> <div class="eyd-accordion-content"> <section class="eyd-rte"> <h3><strong style="font-size: medium"></strong></h3> <table> <thead> <tr> <th scope="col" data-role="resizable"> </th> <th scope="col" data-role="resizable">Amount of Tax Deductions and/ or Allowances Granted <strong style="font-size: medium">Before YA 2024</strong></th> <th scope="col" data-role="resizable">Amount of Tax Deductions and/ or Allowances Granted From <strong style="font-size: medium">YA 2024 to YA 2028</strong></th> </tr> </thead> <tbody> <tr> <td><a href="https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/business-expenses/tax-treatment-of-business-expenses-(m-r)#registration-costs-for-patents--trademarks--designs---plant-varieties">Registration of IPs</a></td> <td> <ul> <li>200% tax deduction on the first $100,000 of qualifying IP registration costs (Section 14A) plus</li> <li>100% tax deduction on the balance of qualifying IP registration costs in excess of $100,000 (Section 14A)</li> </ul> </td> <td> <ul> <li>400% tax deduction on the first $400,000 of qualifying IP registration costs plus</li> <li>100% tax deduction on the balance of qualifying IP registration costs  in excess of $400,000</li> </ul><br></td> </tr> </tbody> </table> <p>To encourage more firms to create and protect their innovations, the tax deduction for qualifying IP registration costs will be enhanced as follows:<br></p> <p style="margin: 0 0 0 48px; line-height: normal; text-align: justify; text-indent: -18pt">a.  Extend the tax deduction for qualifying IP registration costs till YA 2028; and</p> <p style="margin: 0 0 8pt 48px; line-height: 15.6933px; text-align: justify; text-indent: -18pt"> </p> <p style="margin: 0 0 0 48px; line-height: normal; text-align: justify; text-indent: -18pt">b. Enhance the tax deduction to 400% (i.e. 100% tax deduction and additional 300% tax deduction) for up to $400,000 of qualifying IP registration costs incurred by a person for each YA from YA 2024 to YA 2028. The 100% tax deduction will continue to be allowable for qualifying IP registration costs in excess of $400,000 incurred by the person for each YA from YA 2024 to YA 2028.</p> <p style="margin-left: 30px"><br></p> <h4>Specific condition applicable to the option to convert qualifying IP registration costs into a cash payout</h4> <p>The option to convert into a cash payout is on a per registration basis, subject to a cap of $100,000 of qualifying expenditure across all the qualifying activities for each YA. A business must convert the total registration costs incurred in relation to a single application for registration of an IP into cash, subject to the cap. The registration costs in excess of the cap are forfeited and will not be available for deduction against the income of the business. </p> <h4>Minimum ownership period of IPRs</h4> <p>In order to qualify for the enhanced tax deduction and option to convert qualifying expenditure into a cash payout, businesses must own the related IPRs registered (or, where applicable, ensure the application for registration or grant of the related IPR is not assigned to another person) for a minimum period of one year (one-year ownership period). Claw-back provisions shall apply if the one-year ownership period requirement is not complied with.<br><br>All other conditions of the existing scheme remain the same.</p> <p>If you have disposed off the IPRs, please submit the <a target="_blank" class="eyd-external-link" href="https://form.gov.sg/65dfeed0e602e8d2e76e85c1">EIS – Disposal of IPRs Form</a> within 30 days from the disposal date.</p> </section> </div> </div> <div class="eyd-accordion-item " id="3--acquisition-and-licensing-of-iprs" data-sf-element="accordion" data-placeholder-label="3. Acquisition and Licensing of IPRs"> <a class="eyd-accordion-title" href="#3--acquisition-and-licensing-of-iprs"> <h3> 3. Acquisition and Licensing of IPRs </h3><span class="eyd-icon eyd-icon-chevron-down"></span> </a> <div class="eyd-accordion-content"> <section class="eyd-rte"> <h3><strong style="font-size: medium"></strong></h3> <table> <thead> <tr> <th scope="col" data-role="resizable"> </th> <th scope="col" data-role="resizable">Amount of Tax Deductions and/ or Allowances Granted <strong style="font-size: medium">Before YA 2024</strong></th> <th scope="col" data-role="resizable">Amount of Tax Deductions and/ or Allowances Granted From Y<strong style="font-size: medium">A 2024 to YA 2028</strong></th> </tr> </thead> <tbody> <tr> <td><a href="/taxes/corporate-income-tax/income-deductions-for-companies/claiming-allowances/writing-down-allowances-for-intellectual-property-rights-(iprs)">Acquisition</a> and <a href="https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/business-expenses/tax-treatment-of-business-expenses-(g-l)#intellectual-property--ip--licensing-expenditure">licensing</a> of IPRs</td> <td> <ul></ul> <p style="margin: 0 0 8pt; line-height: 15.6933px"><span style="text-decoration: underline">Acquisition of IPRs</span></p> <ul> <li>100% WDA on qualifying IPR acquisition costs (Section 19B)</li> </ul> <p style="margin: 0 0 8pt; line-height: 15.6933px"><span style="text-decoration: underline">Licensing of IPRs</span></p> <ul> <li>100% tax deduction on qualifying IPR licensing expenditure (Section 14 or 14C) plus</li> <li>Additional 100% tax deduction on the first $100,000 of qualifying IPR licensing expenditure (Section 14U)</li> </ul> </td> <td> <ul></ul> <ul> <li>400% allowance and/ or tax deduction on the first $400,000 (combined cap) of qualifying IPR acquisition costs and/ or qualifying IPR licensing expenditure plus</li> <li>100% WDA on the balance of qualifying IPR acquisition costs in excess of claim for enhanced allowances plus</li> <li>100% tax deduction on qualifying IPR licensing expenditure in excess of claim for enhanced tax deduction</li> </ul><br></td> </tr> </tbody> </table> <p>Businesses may either acquire or license IPRs to develop new products, services, or processes. <br><br>To encourage more firms to engage in IP-related activities and use innovations to improve their productivity and outcomes, the WDA under Section 19B and tax deduction under Section 14U will be enhanced as follows:</p> <p style="margin-left: 30px">a. <span style="text-decoration: underline">Acquisition of IPRs under Section 19B: </span></p> <p style="margin: 0 0 0 66px; line-height: normal; text-align: justify; text-indent: -18pt">(i) Extend the granting of WDA for qualifying IPR acquisition till YA 2028 (i.e. WDA is allowed for capital expenditure incurred in respect of qualifying IPRs acquired on or before the last day of the basis period for YA 2028);</p> <p style="margin: 0 0 0 66px; line-height: normal; text-align: justify"> </p> <p style="margin: 0 0 0 66px; line-height: normal; text-align: justify; text-indent: -18pt">(ii) Enhance the WDA to 400% (i.e. 100% WDA and additional 300% WDA) for up to $400,000 of capital expenditure incurred by a company or partnership to acquire qualifying IPRs in each basis period from YA 2024 to YA 2028. Capital expenditure incurred in excess of $400,000 will continue to enjoy the 100% base WDA.</p> <p style="margin-left: 30px"><br>b. <span style="text-decoration: underline">Licensing of IPRs under Section 14U: </span><br></p> <p style="margin: 0 0 0 66px; line-height: normal; text-align: justify; text-indent: -18pt">(i) Extend the tax deduction for qualifying IPR licensing expenditure till YA 2028;</p> <p style="margin: 0 0 0 84px; line-height: 15.6933px; text-indent: -18pt"> </p> <p style="margin: 0 0 0 66px; line-height: normal; text-align: justify; text-indent: -18pt">(ii) Enhance the tax deduction to 300% for up to $400,000 of qualifying IPR licensing expenditure incurred by a person for each YA from YA 2024 to YA 2028. Together with the 100% base deduction allowed under Section 14 or Section 14C (as the case may be), a total of 400% tax deduction is available on the first $400,000 of qualifying IPR licensing expenditure.</p> <p style="margin: 0 0 0 66px; line-height: normal; text-align: justify; text-indent: -18pt"> </p> <p><span style="text-align: justify"></span><span style="text-align: justify">The amount of qualifying IPR acquisition costs and qualifying IPR licensing expenditure eligible for the new enhanced WDA and enhanced tax deduction is subject to a combined cap of $400,000 for each relevant YA, and is computed based on the amount of qualifying expenditure incurred by the business net of any Government grant or subsidy received by the business in respect of the acquisition and licensing of IPRs.</span></p> <p><span style="text-align: justify"></span>The new enhanced WDA and enhanced tax deduction is only available to businesses with annual revenue<sup>2</sup> of less than $500 million in the basis period of the YA of claim.<span style="text-decoration: underline"></span><br></p> <div class="footnotes"> <p><sup>2 </sup>Revenue refers to income that arises from the ordinary activities of a business. It refers to the business' main source of income, excluding separate source income such as interest. The revenue criterion will be applied at the group level if the entity is part of a group.</p> </div> <h4>Specific condition applicable to the option to convert qualifying expenditure incurred on acquisition of IPRs into a cash payout</h4> <p style="margin: 0 0 0 18pt; line-height: normal; text-align: justify; text-indent: -18pt">a. For acquisition of IPRs, the option to convert into a cash payout is on a per IPR basis, subject to a cap of $100,000 of qualifying expenditure across all the qualifying activities for each YA. Where the capital expenditure incurred on a qualifying IPR is in excess of the cap of $100,000, the excess is forfeited upon conversion and will not be available for deduction as WDA against the income of the company or partnership concerned.</p> <p style="margin: 0 0 0 18pt; line-height: normal; text-align: justify; text-indent: -18pt"> </p> <p style="margin: 0 0 0 18pt; line-height: normal; text-align: justify; text-indent: -18pt">b. For licensing of IPRs, the option to convert into a cash payout need not be made on a per IPR basis.</p> <p style="margin: 0; line-height: normal; text-align: justify"> </p> <h4 style="margin: 0 0 8pt; line-height: 15.6933px; text-align: justify">Minimum ownership period of IPRs</h4> <p style="margin: 0 0 0 18pt; line-height: normal; text-align: justify; text-indent: -18pt">a. For acquisition of IPRs, in order to qualify for the enhanced WDA and option to convert qualifying expenditure into a cash payout, companies and partnerships must own the relevant qualifying IPRs for a minimum period of one year (one-year ownership period). Claw-back provisions shall apply if the one-year ownership period requirement is not complied with.</p> <p style="margin: 0 0 0 18pt; line-height: normal; text-align: justify; text-indent: -18pt"> </p> <p style="margin: 0 0 0 18pt; line-height: normal; text-align: justify; text-indent: -18pt">b. The one-year ownership period requirement is not applicable to licensing of IPRs.</p> <p style="margin: 0 0 0 18pt; line-height: normal; text-align: justify; text-indent: -18pt"> </p> <p style="margin: 0 0 8pt; line-height: normal; text-align: justify; background: rgba(255, 255, 255, 1)">All other conditions under Section 19B and Section 14U remain the same.<br><br>If you have disposed off the IPRs, please submit the <a target="_blank" class="eyd-external-link" href="https://form.gov.sg/65dfeed0e602e8d2e76e85c1">EIS – Disposal of IPRs Form</a> within 30 days from the disposal date. </p> </section> </div> </div> <div class="eyd-accordion-item " id="4---training" data-sf-element="accordion" data-placeholder-label="4. Training"> <a class="eyd-accordion-title" href="#4---training"> <h3> 4. Training </h3><span class="eyd-icon eyd-icon-chevron-down"></span> </a> <div class="eyd-accordion-content"> <section class="eyd-rte"> <h3><strong style="font-size: medium"></strong></h3> <table> <thead> <tr> <th scope="col" data-role="resizable"> </th> <th scope="col" data-role="resizable">Amount of Tax Deductions and/ or Allowances Granted <strong style="font-size: medium">Before YA 2024</strong></th> <th scope="col" data-role="resizable">Amount of Tax Deductions and/ or Allowances Granted From <strong style="font-size: medium">YA 2024 to YA 2028</strong></th> </tr> </thead> <tbody> <tr> <td>Training</td> <td> <ul></ul> <p style="margin: 0 0 8pt; line-height: 15.6933px">100% tax deduction on training expenditure (Sections 14 and 15)</p> <ul></ul> </td> <td> <ul></ul> <ul> <li>400% tax deduction on the first $400,000 of qualifying training expenditure plus</li> <li>100% tax deduction on the balance of qualifying training expenditure in excess of $400,000 and all other training expenditure</li> </ul> </td> </tr> </tbody> </table> <p style="margin: 12pt 0 0; text-align: justify">To further reinforce existing measures to encourage employers to invest in enterprise training and capabilities of their employees, an additional 300% tax deduction is granted on the first $400,000 of qualifying training expenditure incurred in a basis period. </p> <p style="margin: 12pt 0 0; text-align: justify">Together with the 100% base deduction under Section 14 of the ITA, a total of 400% tax deduction is granted on the first $400,000 of qualifying training expenditure incurred for each YA. All other training expenditure, including qualifying training expenditure exceeding $400,000, incurred during the basis period continues to enjoy 100% base deduction, subject to the general tax deduction rules under Sections 14 and 15.</p> <p style="margin: 12pt 0 0; text-align: justify">The enhanced tax deduction is applicable to qualifying training expenditure incurred on courses that are eligible for SkillsFuture Singapore (SSG) funding and aligned with the Skills Framework. </p> <p style="margin: 12pt 0 0; text-align: justify">For the purpose of the EIS, qualifying training expenditure refers to course fees paid by employers (whether directly or in the form of reimbursement) to a SSG-funded course provider, including certification fees and assessment fees. The enhanced tax deduction is computed based on the amount of qualifying training expenditure incurred by a business net of any Government grant or subsidy received by the business in respect of the course.</p> <p style="margin: 12pt 0 0; text-align: justify">The training course fee is considered incurred by the business when the training provider issues an invoice to the business for EIS eligible courses attended by its employees or to be attended by its employees at a future date. The list of eligible courses is available on <a target="_blank" rel="noopener noreferrer" class="eyd-external-link" href="http://go.gov.sg/eis-training">go.gov.sg/eis-training</a>.</p> <p style="margin: 12pt 0 0; text-align: justify">For expired EIS eligible courses, EIS benefits may still be claimed on the qualifying training costs if they are incurred during the basis periods for YA 2024 to YA 2028, and before the course expiry date (i.e., Support End Date). The list of expired EIS eligible courses is available on <a href="https://go.gov.sg/expired-eis-courses" target="_blank" class="eyd-external-link">https://go.gov.sg/expired-eis-courses</a>. </p> <p style="margin: 12pt 0 0; text-align: justify">No EIS benefits will be granted on qualifying training expenditure reimbursed by an employer to an employee if the amount reimbursed relates to that part of the qualifying training expenditure paid by the employee using his individual SkillsFuture Credit. </p> </section> </div> </div> <div class="eyd-accordion-item " id="5--innovation-projects-carried-out-with-polytechnics--the-ite-or-other-qualified-partners" data-sf-element="accordion" data-placeholder-label="5. Innovation Projects Carried Out with Polytechnics, the ITE or other Qualified Partners"> <a class="eyd-accordion-title" href="#5--innovation-projects-carried-out-with-polytechnics--the-ite-or-other-qualified-partners"> <h3> 5. Innovation Projects Carried Out with Polytechnics, the ITE or other Qualified Partners </h3><span class="eyd-icon eyd-icon-chevron-down"></span> </a> <div class="eyd-accordion-content"> <section class="eyd-rte"> <h3><strong style="font-size: medium"></strong></h3> <table> <thead> <tr> <th scope="col" data-role="resizable"> </th> <th scope="col" data-role="resizable">Amount of Tax Deductions and/ or Allowances Granted Before YA 2024<br></th> <th scope="col" data-role="resizable">Amount of Tax Deductions and/ or Allowances Granted From <strong style="font-size: medium">YA 2024 to YA 2028</strong></th> </tr> </thead> <tbody> <tr> <td>Innovation projects carried out with polytechnics, the ITE or other qualified partners</td> <td> <ul></ul> <ul> <li>Not tax deductible if expenditure is capital in nature (Section 15) and does not meet definition of R&D under Section 2 of the ITA</li> </ul> <ul></ul> </td> <td> <ul></ul> <ul> <li>400% tax deduction on the first $50,000 of qualifying innovation expenditure (Section 14EA)</li> </ul> </td> </tr> </tbody> </table> <p style="margin: 12pt 0 0; text-align: justify">To encourage businesses to kickstart their innovation journey by tapping on existing technical and innovation capabilities within the polytechnics, the ITE or other qualified partners (collectively known as partner institutions<sup>3</sup>), a 400% tax deduction will be granted on up to $50,000 of qualifying innovation expenditure  incurred by businesses for each YA on qualifying innovation projects carried out with the partner institutions. These expenses are currently not allowable as a deduction under Section 14 or Section 14C of the ITA, on the basis that they are capital in nature and does not meet the definition of R&D under Section 2 of the ITA.</p> <p style="margin: 12pt 0 0; text-align: justify">To qualify for the tax deduction, the business must be the beneficiary of the qualifying innovation project. The deduction is computed based on the amount of qualifying innovation expenditure incurred by the business net of any Government grant or subsidy received by the business in respect of the qualifying innovation project.</p> <p style="margin: 12pt 0 0; text-align: justify">For the purpose of the EIS, qualifying innovation projects refer to projects that predominantly involve one or more of the following innovation activities defined within the Oslo Manual 2018<sup>4</sup>:</p> <p style="margin: 0; line-height: normal; text-align: justify"> </p> <p style="margin: 0 0 0.0001pt 18pt; text-align: justify; text-indent: -18pt">(a) Research and experimental development activities;</p> <p style="margin: 0 0 0.0001pt 18pt; text-align: justify; text-indent: -18pt">(b) Engineering, design and other creative work activities;</p> <p style="margin: 0 0 0.0001pt 18pt; text-align: justify; text-indent: -18pt">(c) IP-related activities; and</p> <p style="margin: 0 0 0.0001pt 18pt; text-align: justify; text-indent: -18pt">(d) Software development and database activities.</p> <p style="margin: 0; line-height: normal; text-align: justify"> </p> <p>This scheme will be administered by the partner institutions. The partner institutions will validate the project as a qualifying innovation project and issue the innovation project invoice. Expenditure incurred outside of the collaboration with the partner institutions will not qualify for this tax deduction. </p>Learn more about the <a target="_blank" rel="noopener noreferrer" href="https://www.gobusiness.gov.sg/enterprise-innovation-scheme/" class="eyd-external-link">qualifying innovation projects</a>.<br> <div class="footnotes"> <p><sup>3 </sup>The current list of partner institutions is Singapore Polytechnic, Ngee Ann Polytechnic, Nanyang Polytechnic, Republic Polytechnic, Temasek Polytechnic, the Institute of Technical Education and Precision Engineering Centre of Innovation at A*STAR SIMTech.<span style="text-align: justify"></span><ins cite="mailto:Lee%20Eng%20TAN%20(IRAS)" datetime="2023-02-13T21:03" style="text-align: justify"></ins></p> <p><sup>4</sup> A copy of the Oslo Manual 2018 can be found at <a target="_blank" rel="noopener noreferrer" class="eyd-external-link" href="https://www.oecd.org/science/oslo-manual-2018-9789264304604-en.htm">https://www.oecd.org/science/oslo-manual-2018-9789264304604-en.htm</a>.</p> </div> </section> </div> </div><section class="eyd-related-pages"> <header id="Main_C031_Col00" class="eyd-module-header eyd-related-pages__header sf_colsIn" data-sf-element="RelatedContentTitle" data-placeholder-label="Related Content Title"> <section class=" eyd-rte" > <h2 id="title7">Related Content</h2> </section> </header> <div id="Main_C031_Col01" class="row sf_colsIn" data-sf-element="RelatedContentTiles" data-placeholder-label="Related Content Tiles"> <article class="eyd-article-item eyd-article-item--pages col-sm-6"> <a class="match-height" href="https://www.iras.gov.sg/media/docs/default-source/e-tax/etaxguide_cit_enterprise-innovation-scheme.pdf?sfvrsn=3a36afd3_7"> <section class="eyd-article-item__meta"> <span class="eyd-article-item__meta--category">Documents</span></section> <section class="eyd-article-item__text"> 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