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Q:
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Who have to submit AIS?
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A:
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From Year of Assessment (YA) 2021, participation in AIS is compulsory for employers with 6 or more employees or who have received the “Notice to File Employment Income of Employees Electronically under the AIS gazetted under S68(2) of the income Tax Act.
Employers who have less than 6 employees are encouraged to join AIS.
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Q:
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When and how to submit?
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A:
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The due date for submission is on 1 March every year. Employers are encouraged to submit by 10 February.
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Q:
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How to register for AIS?
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A:
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The AIS registration for Year of Assessment (YA) 2021 is closed. Registration for YA2022 will begin from 1 April 2021 to 31 Dec 2021.
There are 3 ways to register for AIS electronically such as Personal Tax with Singpass, Business Tax with CorpPass and Tax Agent Login Business Client with CorpPass.
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Q:
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Can we submit hardcopy IR8A if we are already in the scheme?
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A:
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No. Once employers participate in the AIS, all employees’ employment income information must be submitted to IRAS electronically.
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FAQ
