A Tax Seminar for Maid Agencies
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
A Tax Seminar for Maid
Agencies Tax Obligations as a Maid Agency
Operator
Filing of Income Tax Returns
General Payment Information
Keeping of Proper Records & Accounts
Budget Changes 2010
Common Mistakes
Offences & Penalties
Assistance for Taxpayers
Peak Filing Period & Helplines
Q&A
Copyright @ IRAS 2010. All Rights Reserved 2 Considered as a self employed if you
are carrying on a:
Trade
Business
Profession
Vocation
Self-employed can be in the form of:
Sole-Proprietor
Partner of a partnership business (Normal
partnership, Limited Liability partnership,
Limited partnership)
Copyright @ IRAS 2010. All Rights Reserved 3 File your Income Tax Returns (Form B)
& make compulsory Medisave
contributions (refer to slide 5)
If you are a Precedent Partner of a
partnership, you need to file Form P in
addition to Form B
Comply with Income Tax Law
requirements:
Keep a proper record & accounts of
your business for 5 years
Report a complete & accurate set of
business income in your Tax Returns
Copyright @ IRAS 2010. All Rights Reserved 4 You have to make compulsory
Medisave contributions if you are:
A self-employed person and
S’pore citizen or S’pore permanent
resident and
Earn a yearly net trade income of more
than $6,000
Note : Net trade income refers to your gross trade income less
all allowable business expenses, capital allowances and trade
losses as determined by IRAS
IRAS will issue a Notice of Computation
(NOC) to inform you of your medisave
contributions
Copyright @ IRAS 2010. All Rights Reserved 5 Compulsory registration with IRAS as a
GST-registered person if:
Your turnover exceeds $1 million
Expecting your turnover for the next 12
months to exceed $1 million
Penalties may be imposed for failing
to comply with Income Tax/GST Law
requirements
Copyright @ IRAS 2010. All Rights Reserved 6 Your income will be taxed in the year
following the year you earned the
income
You should decide on your
accounting period when you first
started your business. Most
accounting periods end on 31
December each year
Copyright @ IRAS 2010. All Rights Reserved 7 For a Sole-Proprietorship:
Report business income under “Sole
Proprietorship” in the “Trade, Business,
Profession or Vocation” section Example
(refer to slide 9)
For a Partnership/Limited Partnership/
Limited Liability Partnership (LLP):
Partnership/LLP : Precedent partner is
required to report the partnership
income in Form P Example (refer to slide 10)
Copyright @ IRAS 2010. All Rights Reserved 812002
Year of Assessment 2008 (For year ended 31 Dec 2007)
Enter a '0' in the last box if the item is not applicable. For instructions in Chinese , please refer to "Gui de on Fi l ing of Income Tax ".
1 TRADE, BUSINESS, PROFESSION OR VOCATION
Page E3-E5 of Guide
a SOLE-PROPRIETORSHIP 1
If you have more than one sole-proprietorship, please complete Appendix 1 (Part 1) f or Sole-proprietorship 2 and 3.
Please complete the 4-line statement below if the business turnover is more than $100,000. If the business turnover is $100,000 or less, you only need to
complete item 6 (i.e. Turnover) and item 9 (i.e. Adjusted Profit/Loss). For business turnover of $500,000 or more, you need to attach a certified Statement of Accounts.
To compute adjusted prof it/loss f or business w ith turnover of $500,000 or more, please complete and submit centre page of the "Guide on Filing of Income Tax".
1 Business Name For Of f ice Use
2 Nature of Business
3 Accounting Period From To
4 Business Registered w ith ACRA* : Yes (Please complete Business Reg No.) No
Business Reg No.
5 Change in Business Status* : Business ceased on _________________ (dd/mm/yy).
(*Please tick the appropriate box w here applicable) No business done f or the Year of Assessment 2008.
4-Line Statem e nt
6 Turnover (Total Sales/Income) S$ .00
7 Gross Profit/Loss S$ .00
(X) for loss
8 Less: Allow able Business Expenses S$ .00
9 Adjusted Prof it/Loss S$ .00
(7 less 8) (X) for loss
Page E5 of Guide
b PARTNERSHIP 1
If you are a partner of more than one partnership, please complete Appe ndix 1 (Part 2) f or Partnership 2 and 3.
1 Partnership Name
2 Business Reg No./Partnership Tax Ref No.
3 Your Share of Divisible Profit/Loss S$ .00
(X) for loss
4 Your Salary/Bonus/CPF/Benef its f rom Partnership S$ .00
Your Share of Other Incom e from Partnership
5 Interest S$ .00
6 Singapore Dividends S$ .00
7 Rent S$ .00
(X) for loss
8 Other Singapore Income S$ .00
9 Foreign Income S$ .00
Copyright @ IRAS 2010. All Rights Reserved 9
10 Share of Partnership Incom e (total of 3 to 9) S$ .00
(X) for loss20002
Section A: Income Declaration Enter '0' if the item is not applicable.
For losses, mark (x) in the box
1. TRADE, BUSINESS, PROFESSION OR VOCATION Accounting Period From: to
(If the turnover is $500,000 or more, please send in certified (dd/mm/yyyy) (dd/mm/yyyy)
statement of accounts and complete Section A of Appendix 1 and Appendix 2.)
4-Line Statement
[a] Turnover S$ .00
[b] Gross Profit/Loss S$ .00
(x) for loss
[c] Allow able Business Expenses S$ .00
(Exclude partners' salary, bonus, CPF & other benefits)
[d] Adjusted Profit/Loss [d] = [b] - [c] S$ .00
Less: (x) for loss
[e] Partners' Salary, Bonus & CPF S$ .00
Form P
[f] Partners' Other Benefits S$ .00
(Sample）
[g] Divisible Profit/Loss S$ .00
[g] = [d] - [e] -[f] (x) for loss
Copyright @ IRAS 2010. All Rights Reserved 10 For a Partnership/Limited Partnership/
Limited Liability Partnership (LLP):
(contd…)
All partners should report their share of
partnership income in their Form B under
“Partnership” in the “Trade, Business,
Profession or Vocation” section
Share of partnership income is the sum of
your divisible profit/loss, salary, CPF,
interest, rent & other income from the
partnership Example (refer to slide12)
Copyright @ IRAS 2010. All Rights Reserved 1112002
Year of Assessment 2008 (For year ended 31 Dec 2007)
Enter a '0' in the last box if the item is not applicable. For instructions in Chinese , please refer to "Gui de on Fi l ing of Income Tax ".
1 TRADE, BUSINESS, PROFESSION OR VOCATION
Page E3-E5 of Guide
a SOLE-PROPRIETORSHIP 1
If you have more than one sole-proprietorship, please complete Appendix 1 (Part 1) f or Sole-proprietorship 2 and 3.
Please complete the 4-line statement below if the business turnover is more than $100,000. If the business turnover is $100,000 or less, you only need to
complete item 6 (i.e. Turnover) and item 9 (i.e. Adjusted Profit/Loss). For business turnover of $500,000 or more, you need to attach a certified Statement of Accounts.
To compute adjusted prof it/loss f or business w ith turnover of $500,000 or more, please complete and submit centre page of the "Guide on Filing of Income Tax".
1 Business Name For Of f ice Use
2 Nature of Business
3 Accounting Period From To
4 Business Registered w ith ACRA* : Yes (Please complete Business Reg No.) No
Business Reg No.
5 Change in Business Status* : Business ceased on _________________ (dd/mm/yy).
(*Please tick the appropriate box w here applicable) No business done f or the Year of Assessment 2008.
4-Line Statem e nt
6 Turnover (Total Sales/Income) S$ .00
7 Gross Profit/Loss S$ .00
(X) for loss
8 Less: Allow able Business Expenses S$ .00
9 Adjusted Prof it/Loss S$ .00
(7 less 8) (X) for loss
Page E5 of Guide
b PARTNERSHIP 1
If you are a partner of more than one partnership, please complete Appe ndix 1 (Part 2) f or Partnership 2 and 3.
1 Partnership Name
2 Business Reg No./Partnership Tax Ref No.
3 Your Share of Divisible Profit/Loss S$ .00
(X) for loss
4 Your Salary/Bonus/CPF/Benef its f rom Partnership S$ .00
Your Share of Other Incom e from Partnership
5 Interest S$ .00
6 Singapore Dividends S$ .00
7 Rent S$ .00
(X) for loss
8 Other Singapore Income S$ .00
9 Foreign Income S$ .00
Copyright @ IRAS 2010. All Rights Reserved 12
10 Share of Partnership Incom e (total of 3 to 9) S$ .00
(X) for loss Limited Liability Partnership which
incurred losses in prior or current year
Precedent partner is required to
complete and submit a Capital
Contribution Form (CC)
The CC form is a declaration of the
contributed capital of each of the
partners
CC form is downloadable from IRAS
website
Copyright @ IRAS 2010. All Rights Reserved 13For Turnover Requirement
= < $100,000 report summarized 2-line statement
(i.e. Turnover and Adjusted profit /loss)
< $500,000 Report summarized 4-line statement
(i.e. Turnover, Gross Profit / Loss, Allowable
expenses & Adjusted profit / loss
However for both of the above instances, you must
still prepare the Statement of Accounts and keep
proper records of your business transactions
For Turnover Requirement
> = $500,000 must furnish certified Statement of Accounts
signed by you indicating the accounts are true
and correct
Copyright @ IRAS 2010. All Rights Reserved 14 Due date for tax bill (One month
from the date of the Notice of
Assessment)
GIRO Installment payment scheme
Enforcement actions
Copyright @ IRAS 2010. All Rights Reserved 15 Why Keep Records?
Records need to be kept for 5 years
Records need not be forwarded unless
requested.
Penalties for failure to keep record
Copyright @ IRAS 2010. All Rights Reserved 16 Business Records that need to be kept :
Receipts & Payments
Source documents
Assets and liabilities
Copyright @ IRAS 2010. All Rights Reserved 17 Receipts issued
• Goods - $18,000 / Services - $12,000;
• Issue serially printed receipts
Receipts • Ensure completeness & accuracy ;
• To issue receipts upon request
Cash register
Do not • is used to record sales
have to • issue invoices for credit sales
issue Accounting Software
receipts • All sales entered into an accounting software and;
• invoices generated and duplicate retained;
sales record book should be maintained for all cash
and credit sales
No cash Record takings on daily basis
register Make adjustments to reflect correct takings
Copyright @ IRAS 2010. All Rights Reserved 18 Credit notes issued (if any)
Credit • Issued due to defects, damaged or incorrect invoicing etc;
Notes • Adjustments to be made
Invoices issued should contain:
• Business name, registration number & address, telephone
number;
Invoices • Date;
to be • Invoice number;
issued • Customer’s name & address;
• Description of services, goods & price;
• Any cash discount offered;
• Total price
Copyright @ IRAS 2010. All Rights Reserved 19Personal vs business purposes;
Banking Business income deposit into business
Records bank account;
Retain the bank statements
Copyright @ IRAS 2010. All Rights Reserved 20 Invoices received from suppliers
Receipts obtained and details to be shown on
receipt are:
Date
Name of supplier or service provider
Amount
Description of goods
Additional annotation
Purchases
Records Maintain purchase record book
Payment vouchers
Details in payment voucher:
• Full name, identification number, address of the
supplier;
• Date & description of services
• Acknowledgement of receipt by the recipient
Payment vouchers should be filed
Copyright @ IRAS 2010. All Rights Reserved 21 Keep proper documentation
Obtain invoices
Business
Common expenses:
Expenses
• Staff remuneration & employer’s CPF contribution
Records
• Rental
• Administrative expenses
Copyright @ IRAS 2010. All Rights Reserved 22Staff remuneration
Records to keep
• Details of employees;
Staff • Payment vouchers or remuneration schedule;
Remuneration • Date & description of services;
& Employer’s • CPF statements for your claims of employer’s CPF
CPF contributions
Contributions Form IR8A / Return of Employee’s Remuneration
Log book for Part-time employees
Allowable & Disallowable expenses (refer to slides 24
& 25)
Copyright @ IRAS 2010. All Rights Reserved 23Allowable Business Expenses Disallowable Business Expenses Rental paid for business Your own salary, bonuses & premises medisave / CPF contributions Property tax paid for business Your own medical fees, income premises (if owned by you) tax, insurance & donations Mortgage interest paid for Entertainment expenses for business premises (if owned family members & friends by you) Utilities (eg.electricity, water, Food & household expenses gas) Telephone charges for Interest on loans obtained for business private use Salary & bonus for employees Cost of fixed asset purchased Compulsory employer’s CPF Initial expenses such as license contribution made for fee, registration fee, signboard employees fee Copyright @ IRAS 2010. All Rights Reserved 24
Allowable Business Expenses Disallowable Business
Expenses
Upkeep of motor vehicles Depreciation
such as vans
Capital allowances (refer to Maintenance cost of private
slides 26 & 27) on fixed assets cars (E or S – plate cars)
purchased for business use
Repair & maintenance of Cost of travelling to & from
assets used for business your home
Accountancy fees Fines & penalties
Copyright @ IRAS 2010. All Rights Reserved 25 3 Types of Capital Allowances (CA):
1) One-year write-off (Section 19A)
• Computers, computer pheripherals, fax machines
and other automation equipments which are used for
business
• Assets costing $1,000 or lesser each (capped at
$30,000 per year of assessment)
2) Three-years write-off (Section 19A)
• With effect from Year of Assessment 2009, this method
can be used on all assets that qualify for capital
allowance
3) Write-off over the working life of the asset (Section 19)
• Initial allowance equal to 20% of the cost of the asset
(1st year only)
• Annual allowances, which is calculated by taking 80%
of the cost and dividing it by the working life of the
asset.
Copyright @ IRAS 2010. All Rights Reserved 26 Capital expenditure incurred on
Renovation or Refurbishment (R & R)
works
To help businesses, particularly small and medium
enterprises reduce their business costs, tax deduction will
be granted on all qualifying R&R costs incurred between
the period 16 Feb 2008 to 15 Feb 2013
Subject to an expenditure cap of $150,000 for each
taxpayer over relevant three-year period.
Copyright @ IRAS 2010. All Rights Reserved 27 The following details should be recorded for each
travel:
• Date and destination
Transport • Mode of transport
Expenses • Person incurring
• Purpose of travel
• Amount incurred
Copyright @ IRAS 2010. All Rights Reserved 28Set up a good filing system Records should be comprehensible Obtain the necessary source documents at the time of a transaction Keep your records up to date Accuracy Copyright @ IRAS 2010. All Rights Reserved 29
Suggested templates for recording purposes Copyright @ IRAS 2010. All Rights Reserved 30
DAILY GROSS REVENUE / FEES RECORD
Name of Business :
Year:
Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Total
31 Grand Total ($)MONTHLY SALARY & WAGES RECORD
Name of Business :
Month:
Name of NRIC/M'sia CPF Payable
S/n Employee IC/Fin/WP No. Salary/Wages Employee Employer Total SDL FWL
1
2
3
4
5
6
7
8
9
10
11
12
Total
32BUSINESS EXPENSES RECORD
Name of Business :
Year:
Type of Expense Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Business Expenses:
Rental Charges
Advertising promotion
Insurance
Air tickets
MOM charges
CPF Contributions
Medical Service
Salary/Wages
Administrative expenses
Other running expenses:
Total
Total Business Expenses ($)
33MONTHLY COST OF GOODS RECORD
Name of Business:
Month:
S.n Name of Supplier Type of Goods Purchased Amount Paid ($)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Monthly Total ($)
34STATEMENT OF ACCOUNTS
NAME OF BUSINESS:
BUSINESS ADDRESS :
FOR PERIOD FROM to
(enter date in dd-mm-yy)
$ $
Service Fees received (a)
Other Operating revenue (b)
Turnover (c) = (a) + (b)
Less: Direct Cost (d)
Gross Profit (e) = (c) - (d)
Less: Allowable Business Expenses
(please ensure that you do not claim non-allowable expenses)
Rental Charges
Advertising promotion
Insurance
Air Tickets
MOM charges
CPF Contributions
Medical service
Salaries & wages
Other Running Expenses
(please indicate the nature and break down below)
i)
ii)
iii)
iv)
Total Allowable Business Expenses
Adjusted Profit
SUMMARY
4-line Statement
$
Turnover Name of taxpayer:
Gross Profit Signature :
Allowable Business Expenses Contact Number :
Adjusted Profit/Loss
35 Productivity and Innovation Credit
(YA2011 to 2015)
Introduced to provide tax deductions for
investments in a broad range of activities along the
innovation value chain
This Credit cover spending on:
Research & Development;
Registration of Intellectual Property Rights – patents,
trademarks, and designs; plant variety;
Acquisition of Intellectual Property Rights – when a
company buys a patent or copyright for use in its
business;
Investments in Automation;
Training of employees; and
Investments in Design
www.iras.gov.sg > news and events > Singapore
Budget – tax changes)
Copyright @ IRAS 2010. All Rights Reserved 36 Increased income threshold for
dependant-related reliefs from $2,000 to
$4,000 for:
Spouse Relief
Qualifying Child Relief
Working Mother’s Child Relief;
Parent relief
CPF Cash Top-up Relief for top-ups into the CPF
accounts of spouses or siblings (from Year of
Assessment 2011)
Removal of income threshold for
handicapped dependant-related relief
Copyright @ IRAS 2010. All Rights Reserved 37Type of Year of Amount
relief/deduction Assessment
Spouse relief 2010 $2000 (No change)
(Female taxpayers
can now claim
spouse relief)
Parent relief 2010 Staying with Not staying
(increased) parents with parent
$7 000 $4 500
Handicapped parent 2010 Staying with Not staying
relief (increased) parents with parent
$11 000 $8 000
Course fee relief 2011 $5 500
(increased)
Qualifying donations 2010 and 2011 Tax Deduction of 250%
Copyright @ IRAS 2010. All Rights Reserved 38 Incorrect reporting of sales/ turnover
Overstatement of purchases & other
business expenses
Claim of non-deductible expenses
Failure to keep proper records
Copyright @ IRAS 2010. All Rights Reserved 39 Failure to account for all the invoices issued for
services rendered;
Incorrect Reporting only on the net revenue received ;
reporting of Reporting only the revenue deposited into the
sales / business bank account and leaving out part of the
turnover revenue received which is deposited into the
personal bank account
Inflating expenses due to double counting;
Overstatement Insufficient or no supporting documents to
of expenses substantiate claims / expenses;
Estimating expenses without any valid basis
Copyright @ IRAS 2010. All Rights Reserved 40 Incorrect claims of private & domestic expenses, eg.
Personal insurance, personal medical fees, overseas
travelling expenses of personal trips, etc
Incorrect claims of motor vehicle expenses in respect
of private vehicles, e.g. Petrol, repair &
Claim of Non- maintenance, parking fees, ERP charges, car
Deductible insurance. Private vehicle expenses are not
expenses deductible even it is incurred in the course of
business.
Incorrect claims of capital expenses e.g. Cost of
assets, etc
Medisave & voluntary CPF contributions should not
be included as deductions
Copyright @ IRAS 2010. All Rights Reserved 41 Failure to retain sufficient & complete records
Providing sketchy records which are merely
Failure to keep estimates
proper records Misconception that records could be discarded once
the Notice of Assessment is received
Good Record Keeping practices
Copyright @ IRAS 2010. All Rights Reserved 42 Good Record Keeping Practices
Maintain a full & complete record of
income received
Maintain separate bank accounts for
business & personal purposes
Ensure all business income is deposited into
business bank account
Claims of expense should be based on
actual amount incurred & supported with
complete receipts & invoices
Records should be retained for the
requisite period whether or not an
assessment has been raised
Copyright @ IRAS 2010. All Rights Reserved 43 Failure to Furnish an Income Tax Return
Liable on conviction to a fine not
exceeding $1,000 and in default of
payment to imprisonment for a term not
exceeding 6 months
If the return is still not submitted after
conviction, liable to a further penalty of
$50 per day during which the offence is
committed.
If the returns are outstanding for 2 years or
more, penalties can amount to as much as
two times the amount of tax
undercharged
Copyright @ IRAS 2010. All Rights Reserved 44 Furnishing of an Incorrect Return
Under-declaration of income or wrongful
claims of expenses
Penalties can amount to as much as two
times the amount of tax undercharged,
where mistakes have been made through
negligence or without reasonable excuse
Serious cases of omissions or errors may
result in prosecution and higher penalties
Copyright @ IRAS 2010. All Rights Reserved 45Voluntary disclosures of past omissions or errors will attract a much lower penalty than when we discover the omissions or errors in the course of your audits Cases of voluntary disclosure may be settled with a composition computed at an incremental rate of 5% for each back year of assessment, subject to a maximum of 30% Copyright @ IRAS 2010. All Rights Reserved 46
You are encouraged to come forth to
us to disclose any past omissions or
errors
For voluntary disclosure, you may
contact us at:
Tel : 6351 3121 / 6351 3122
Fax : 6351 4358
Email : iit_compliance@iras.gov.sg
Copyright @ IRAS 2010. All Rights Reserved 47 For enquiries, you may:
Visit our IRAS website,
http://www.iras.gov.sg
Email us @ se@iras.gov.sg
Call our 24-hour Income Tax Integrated
Phone Service, 1800-356 8300
Visit our Taxpayer Services Centre @
Revenue House, 1st storey, 55 Newton
Road (located opposite Novena MRT
station)
Operating Hours : 8am – 5pm (Mon to Fri)
8am – 1pm (Sat)
Copyright @ IRAS 2010. All Rights Reserved 48For more information on reporting of business income, you may refer to the Starter Guide for the Self-Employed available on IRAS website For more information on record keeping, you may refer to the Basic Record Keeping for Small Businesses & Schedules available on IRAS website Copyright @ IRAS 2010. All Rights Reserved 49
Individual Income Tax Operational Dates :
hotline: Ongoing
1800 – 356 8300 Timings:
Mon to Fri 8am to 5pm
Sat 8am to 1pm
Copyright @ IRAS 2010. All Rights Reserved 50E-Filing Helpline (Form B) : Operational Dates :
1 March to 17 April 2010
1800 – 252 5011
1 March to 31 March 2010
Mon to Fri 8am to 5pm
Sat 8am to 1pm
1 April to 17 April 2010
Mon to Fri 8am to 7pm
Sat 8am to 5pm
The E-Filing Helpline is not
operational on Public
Holidays & Sundays (except
on 18 Apr 2010*).
- 10am to 5pm
Copyright @ IRAS 2010. All Rights Reserved 51E-Filing Helpline (Form P) : Operational Dates :
22 Feb to 16 April 2010
1800 – 352 4727
Mon to Fri 8am to 5pm
Form P E-Filing Counter Operational Dates :
1 March to 17 April 2010
(Revenue House; Taxpayer Services
Centre – Level 1) Mon to Fri 8am to 5pm
Sat 8am to 1pm
Copyright @ IRAS 2010. All Rights Reserved 52 PIN Request Station (PRS)
Issuance of IRAS PIN / Singpass pin on the
spot
Location
• Revenue House, Level One, 2nd Atrium
Operational Dates
• 5 March to 17 April 2010
Timings
• Mon to Fri – 8am to 5pm
• Sat - 8am to 1pm
Copyright @ IRAS 2010. All Rights Reserved 53 Conditions to collect IRAS Pin / SingPass
• Collection by a third party is strictly NOT
PERMITTED even if there is due authorization.
This is because the IRAS PIN/SingPass is
confidential and it allows taxpayers to
transact with IRAS through myTax Portal.
• SingPass can also be obtained immediately
by the individual personally at any
CitizenConnect Centres or CPFB Service
Centres.
• Requests for SingPass/IRAS PIN can be done
online at www.iras.gov.sg and will be sent by
mail to taxpayer.
• Taxpayers, who used their IRAS PIN to e-File
last year, can continue to use the same PIN to
e-File their Income Tax Returns for this year.
Copyright @ IRAS 2010. All Rights Reserved 54 Form Request Counter (FRC)
Issuance of Form B for the Year of
Assessment 2010
Location
• Revenue House, Taxpayer Services Centre,
Level One.
Operational Dates
• 22nd March to 15th April 2010
Timings
• Mon to Fri – 8am to 5pm
• Sat - 8am to 1pm
Copyright @ IRAS 2010. All Rights Reserved 55 Form Request Counter (FRC)
Issuance of Form B for the Year of
Assessment 2010 (contd…)
• Third Party request – To request for Form B on
behalf of another taxpayer, the person must :
Produce the authorization letter of the
taxpayer
Bring along his/her own NRIC for verification
Copyright @ IRAS 2010. All Rights Reserved 56 E-Filing Services Centre @ Revenue
House
Assist taxpayers with Form B/B1 2010 for
Internet e-filing / paper filing
Location
• Revenue House, Level One, 2nd Atrium
Operational Dates
• 5th March to 17 April 2010
Timings
• Mon to Fri – 8am to 5pm
• Sat - 8am to 1pm
Copyright @ IRAS 2010. All Rights Reserved 57 E-Filing Services Centre @ Revenue
House (contd…)
3rd Party e-Filing:
• To do filing of tax returns on behalf of another
taxpayer, the person MUST:
Produce the authorization letter and IRAS
PIN / SingPass of the taxpayer
Bring along his/her own NRIC for
verification
Alternative locations for walk-in e-Filing
Assistance:
• E-Filing Services Centre (EFSC) – Decentralised
• Volunteer e-Filing Service (VES) Centres
Copyright @ IRAS 2010. All Rights Reserved 58List of IRAS Decentralized e-Filing Services Centres
Locations: Operational Operating hours:
Dates :
Community Mon to Fri :
Centres: 15 March to 17 11am to 7pm
- Bedok CC April 2010
- Chong Pang CC Sat: 8am to 1pm
Copyright @ IRAS 2010. All Rights Reserved 59 E-Filing Services Centre @ Revenue
House (contd…)
List of IRAS Decentralized e-Filing Services Centres (Contd…)
Locations: Operational Operating hours:
Dates :
CPF Centres : Mon to Fri :
- CPF Main Office 15 March to 17 8am to 5pm
- CPF Tampines April 2010
- CPF Woodlands Sat: 8am to 1pm
- CPF Bishan
- CPF Jurong
Copyright @ IRAS 2010. All Rights Reserved 60 Volunteer e-Filing Service (VES) Centres
Visit the CitizenConnect centres
(Community Club) where volunteers will
assist you in e-Filing
Please remember to bring along the
following:
Your Tax Reference Number (i.e. NRIC / FIN no.)
Your SingPass or IRAS Pin
All documents and income details relevant for
your filing (i.e.)
• Form IR8A (from your employer)
• For Child Relief Claims – Birth Certificate No. /
NRIC no.
• For Parent / Grandparent Caregiver Relief Claims
– NRIC no. of Parents / Parents-in-law
Copyright @ IRAS 2010. All Rights Reserved 61 List of Volunteer e-Filing Service (VES)
Centres
Operational dates : 27 Mar to 18 Apr 2010
Operating hours : Sat – Sun ( 2pm to 6pm)
CitizenConnect centre Locations
(Community Club)
Changi Simei 10 Simei Street 2, S(529915)
Marine Parade 278 Marine Parade Rd, S(449282)
Eunos 180 Bedok Reservior Rd, S(479220)
Pasir Ris East 1 Pasir Ris Dr 4, #01-08, S(519457)
Sengkang 2 Sengkang Square, #01-01, Sengkang
Community Hub S(545025)
Tampines East 10 Tampines St 23, S(529341)
The Serangoon 10 Serangoon North Ave 2, S(555877)
Copyright @ IRAS 2010. All Rights Reserved 62 List of Volunteer e-Filing Service (VES)
Centres (contd…)
CitizenConnect centre Locations
(Community Club)
Fuchun 1 Woodlands St 31, S(738581)
Ulu Pandan 170 Gim Moh Rd, #01-01, S(279621)
Woodlands 1 Woodlands Street 81, S (738526)
Zhenghua 1 Segar Road, S (677638)
Bt Batok East 23 Bukit Batok East Ave 4, S (659841)
Chua Chu Kang 35 Teck Whye Avenue, S (688892)
Gek Poh Ville 1 Jurong West St. 74, S (649149)
The Frontier 60 Jurong West central 3 #01-01, S (648346)
West Coast 2 Clementi West street 2, S (129605)
Yew Tee 20 Chua Chu Kang Street 52 #01-01, S
(689286)
Copyright @ IRAS 2010. All Rights Reserved 63List of Volunteer e-Filing Service (VES) Centres (contd…) CitizenConnect centre Locations (Community Club) Kallang 45 Boon Keng Road, S (339771) Kim Seng 570 Havelock Road, S (169640) Tanjong Pagar 101 Cantonment Road, S (089774) Toa Payoh Central 93 Toa Payoh Central, S (319194) Thomson 194 Upper Thomson Road, S (574339) Yio Chu Kang 50 Ang Mo Kio Street 61, S (569163) Copyright @ IRAS 2010. All Rights Reserved 64
THANK YOU Copyright @ IRAS 2010. All Rights Reserved 65
You can also read
