Through this activity, you can generate the employee reports required by the Inland Revenue Authority of Singapore (IRAS). You can generate IRAS reports under the following categories:

• IR8A Report: This report pertains to the annual income tax returns prepared by the employer for the employees in the organization. The annual returns of the employee / pensioner is given to him/her in the form of the IR8A report and a copy of the same is sent to the Inland Revenue department.  The employee/pensioner in turn should submit this form along with his/her income tax returns to the revenue agency.

• IR8A Appendix Report: This report is an annexure to the IR8A report prepared for employees who have received any benefits in kind. These benefits in kind can be an apartment provided by the company, hotel accommodation, a car provided for commuting etc.

• IR8S Report: This report is a part of the IR8A report but details only the CPF and other pension contributions that need to be declared as part of the income details of the employee. However this is not combined with the monthly CPF returns filed with the CPF Board. The employer must provide this report to the employee by a specific date given by the revenue or tax agency. The employee should enclose this report when he/she files income tax returns for a particular tax calendar year.

• IR21 Report: This report pertains to the filing of income tax returns of expatriates leaving the country due to his/her cessation of employment in Singapore or his/her departure from Singapore. The income that is received or will be received in the year when the cessation or departure takes place will be included to compute the tax by the revenue agency. The Form IR21 and Appendix 1(if applicable) must be filled in and signed by the company secretary/director, precedent partner, sole-proprietor, manager, honorary secretary/treasurer, representative of a non-resident company or a person authorized by the employer, as the case may be.  Under the law, it is mandatory to complete the Form IR21 at least one month before a non-citizen employee ceases or is about to cease employment with the employer in Singapore (including a posting to an overseas location of the same employer) or is leaving Singapore for any period exceeding three months. The Form IR21 applicant may be liable to a fine not exceeding $1,000 if they fail to do so.

INCOME TO BE REPORTED IN FORM IR21: The income to be reported in the Form IR21 (in Singapore dollars) are the amounts due in the year of cessation and that for the year preceding the year of cessation:

a) Whether or not it was paid within that year in which it was due; and

b) Whether it was paid/is payable to the employee in Singapore or outside Singapore.

Example: If the period of employment is from March 1 2000 to March 31 2002, the details of income for the employee should be reported separately for the period from January 1 2002 to March 31 2002 (year of cessation) and that for the calendar year 2001. Any amount due, say for 2001 but paid in 2002, should be reported as income for 2001in the Form IR21.

To generate the above types of reports, you must specify the following details:

• The description of the organization unit in which the ‘Singapore Statutory Reports’ component is deployed

• The description of the employment unit for which the CPF report is to be generated.

• The year for which the required IRAS report is to be generated.

• The range of employee codes for which the required CPF report is to be generated. For example, if you specify the values as 4677 to 4777, the system will generate the reports for employees whose codes fall in this range.

• The rule based on which the required IRAS report is to be generated.

After specifying the above details, you can select the corresponding hyperlink to generate the required IRAS report. For example, if you select the ‘IR8A Report’ link at the bottom of the page, the system will generate an IR8A Report for the specified range of employees.

 Inputs required by the user:

4      Select ‘IRAS Reports’ from left pane.

4      The ‘IRAS Reports’ page appears.

4      The system displays the following at the top of the page:

Date Format

The date format applicable to the login user. More Details.

4      Specify the following:

Reporting Unit

The description of the organization unit in which the ‘Singapore Statutory Reports’ component is deployed. From the drop-down list box, select the required value. Tell me more

4      Use the ‘Report Criteria’ fields to specify the criteria based on which the required IRAS report is to be generated:

Employment Unit	The description of the organization unit for which the IRAS report is to be generated. From the drop-down list box, select the required value.
Work Location	The work location of the organization unit for which the IRAS report is to be generated. From the drop-down list box, select the required value.
Tax Year	The year for which the required IRAS report is to be generated.
Employee Code From	The employee code from which the IRAS report is to be generated. Help available.
Employee Code To	The employee code till which the IRAS report is to be generated.    Help available.

Note: If you specify values for both the ‘Employee Code From’ and ‘Employee Code To’ fields, the system will generate the report for employees whose codes fall within the specified range.

4      Specify the rule based on which the report is to be generated in the ‘IRAS 8A Rule’ field and select the ‘IR8A Report’ hyperlink at the bottom of the page.

4      Specify the rule based on which the report is to be generated in the ‘IRAS 8A Appendix Rule’ field and select the ‘IR8A-Appendix Report’ hyperlink at the bottom of the page.

4      Specify the rule based on which the report is to be generated in the “IR8S Rule” field and select the “IR8S Report” hyperlink at the bottom of the page.

4      Specify the rule based on which the report is to be generated in the “IR21 Rule” field and select the “IR21 Report” hyperlink at the bottom of the page.

The following categories of employees are not required to complete the Form IR21, as tax clearance is not required (i) Citizens of Singapore (ii) Singapore Permanent Residents (SPR) who are changing jobs in Singapore but are not leaving the country permanently after cessation of employment and (iii) Foreign employees who worked in Singapore for period(s) not exceeding 60 days in a calendar year. This does not apply to directors of company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature. 
Example 1: Date of commencement of employment is November 2 2001 and date of cessation is December 28 2001.

Since the period of employment for each calendar year is not more than 60 days, tax clearance is not required.

Example 2: Date of commencement of employment is November 1 2001 and date of cessation is January 31 2002 
Since the period of employment in 2001 is more than 60 days, (even though the period of employment in 2002 is less than 60 days), tax clearance is required.
Foreign employees who worked in Singapore for 183 days or more in a calendar year and earned a total income of less than $18,000 for the year
Foreign employees who are transferred to work in another company in Singapore as a result of re-structuring, re-engineering, merger or takeover 

Output

The system displays the following output based on the inputs provided by the user.