1

Step No

Action

1 To login to myTax Portal to act on behalf of your organisation/business, select “I am logging in for….”

My Organisation/Business’ Tax Matters

To login to myTax Portal to act on behalf of client, select “I am logging in for….”

My Client’s Tax Matters

2 Click on:

SingPass to login using SingPass

IRAS PIN to login using IRAS PIN

Note: You must first be duly authorised by your organisation via EASY to file on behalf of your employer before you can log in to myTax Portal. Similarly, you must also be duly authorised by your client via EASY before you can file on behalf of your client.

Tax Clearance (Form IR21) Access to myTax Portal via https://mytax.iras.gov.sg

2

Step No

Action

1 Enter your SingPass ID.

2 Enter your SingPass.

3 Click on Submit to proceed with login.

Tax Clearance (IR21)Access to myTax Portal (Login using SingPass) https://mytax.iras.gov.sg

3

File New IR21 OnlineAccess to myTax Portal (Login using IRAS PIN) https://mytax.iras.gov.sg

Step No

Action

1 Select your Tax Reference No. type from the dropdown list and enter your Tax Reference No.

2 Enter your IRAS PIN.

3 Select your Organisation Tax Reference Number type from the dropdown list and enter the tax reference number.

4 Click on Login to proceed.

4

Tax Clearance (IR21) – Change IRAS PIN

Step No

Action

1 If you are logging in for the first time, you will be prompted to change IRAS PIN.

Enter your new IRAS PIN.

2 Enter the PIN you wish to change to.

Your changed PIN should be an 8 alphanumeric PIN.

3 Click on Save to change PIN.

Note: You can change the PIN anytime by clicking on myTax Portal> Change IRAS PIN after your first login.

5

Tax Clearance (IR21) – To start e-filing of IR21

Step No

Action

1 You can start e-Filing by clicking on e-Services for Tax Clearance > File New IR21 Online at the left hand side menu.

2 If you are logging in for your Client’s Tax Matters, you will be prompted to key client’s tax number.

Select your client’s Tax Reference number type from the dropdown list, enter your client’s tax reference number, and click on Retrieve.

6

Tax Clearance (IR21) – File New IR21 Page (First Login)

Step No

Action

1 Complete the fields in sequential order.

Note:• Items 3,4 and 5 – Click outside the field after each entry and allow some time for system to process your inputs.• Items 4 and 5 – Complete only if the field is enabled.

2 Verify your entries before clicking on <Proceed to Next Page>. Information entered cannot be amended in subsequent pages once you have confirmed your entries.

Note:

Please click on for assistance.

7

Tax Clearance (IR21) – “Tax Clearance Not Required” online notification page (available to both Preparer and Approver)

Step No

Action

1

2

3

Where Tax Clearance is not required, this online notification page would be displayed. Filing process ends here.

To print a copy of the online notification Page for record, click on <Print Notification Page>.

Where Tax Clearance is required, you will be brought to the “File New IR21 Page” to continue with the e-filing process.

8

Tax Clearance (IR21) – File New IR21 PageStep No

Action

1 All the fields on this page are mandatory.

Confirm all entries before clicking on <Proceed to Next Page> as they are non-modifiable in the subsequent pages.

2 Click on <Proceed to Next Page>.

Note:Type of IR21

Original e-IR21 – For filing of tax clearance ofyour Non-Singapore citizen employee for thefirst time.

Additional e-IR21 – For filing of additional income due to the employee after tax clearance has been sought. Please enter the additional amount of money withheld and remuneration payable in the applicable field(s).

Amended e-IR21 – If there are any amendments to be made after your filing, please complete another e-IR21 to report the entire filing details including the revised monies withheld. The Amended Form IR21 will supersede all other Form IR21 previously submitted for the employee.

9

Tax Clearance (IR21) – Employee’s Details Page

10

Step

No

Action

1 This page is optional. Complete only if the employee is married.

Tax Clearance (IR21) – Spouse’s / Children’s Particulars Page

11

12

Step No

Action

1 The income to be reported (in Singapore dollars) are the amounts due in the year of cessation and the year preceding the year of cessation. If the income relating to the year prior to cessation has been transmitted electronically to us via the Auto-Inclusion Scheme for Employment Income, reporting of that year’s income is not required unless there are changes to be made.Declaration includes income:a) Whether or not it was paid within the year in which it was due; andb) Whether or not it was paid/is payable in Singapore or outside Singapore. It also includes remuneration paid by overseas employer to your employee performing personal services in Singapore.

For additional IR21, enter the additional amount of remuneration payable in the applicable fields.

For amended IR21, enter all fields as this amended filing supercedes the original e-IR21 filed

2 Click on OTHERS to provide details of other income, where applicable.

3 Click hyperlink to:- Appendix 1 if the employee was provided with benefits-in-kind; OR

- Appendix 2 to provide details of gains or profits from Employee Stock Option Plans (ESOP) / Share Ownership Plan (ESOWP) derived by employee; OR

-Go to Consolidated Statement to proceed.Note: Upon clicking on <Go to Consolidated Statement>, you will be prompted to update the employee’s dependants’ particulars if the Spouse’s/Children’s particulars page has not been completed. Click on <OK> to proceed with the update of Spouse’s/Children’s particulars or <Cancel> to proceed to Consolidated Statement.

Tax Clearance (IR21) – Income Details Page

13

Appendix 1 : Benefits-in-Kind Provided up to 31.12.2013 Place of Residence 1

Step No

Action

1 This page is optional. It is used for the reporting of benefits-in-kind provided up to 31.12.2013. Complete where applicable. The taxable amounts will be auto-computed.

Please use the other Appendix 1 for the reporting of benefits-in-kind provided on or after 1.1.2014.

14

Step No

Action

1 This page is optional. It is used for the reporting of benefits-in-kind provided up to 31.12.2013. Complete where applicable. The taxable amounts will be auto-computed.

Please use the other Appendix 1 for the reporting of benefits-in-kind provided on or after 1.1.2014.

Appendix 1 : Benefits-in-Kind Provided up to 31.12.2013 Place of Residence 2

15

Step No

Action

1 This page is optional. It is used for the reporting of benefits-in-kind provided up to 31.12.2013. Complete where applicable. The taxable amounts will be auto-computed.

Please use the other Appendix 1 for the reporting of benefits-in-kind provided on or after 1.1.2014.

Appendix 1 : Benefits-in-Kind Provided up to 31.12.2013 Hotel Accommodation

16

Step No

Action

1 This page is optional. It is used for the reporting of benefits-in-kind provided up to 31.12.2013. Complete where applicable. The taxable amounts will be auto-computed.

Please use the other Appendix 1 for the reporting of benefits-in-kind provided on or after 1.1.2014.

Appendix 1: Other Benefits-in-Kind Provided up to 31.12.2013

17

Step No

Action

1 This page is optional. It is used for the reporting of benefits-in-kind provided on or after 1.1.2014. Complete Section A if accommodation has been provided.

Total amounts will be auto-computed.

(Sections B to D are shown in the next slide.)

Note:Please use the first Appendix 1 for reporting of benefits-in-kind provided up to 31.12.2013

Appendix 1: Benefits-in-Kind Provided on or after 1.1.2014

18

Step No

Action

1 Complete Section B and/or C for the reporting of other benefits-in-kind provided on or after 1.1.2014.

Note: Please refer to the earlier slide for the Section A of this page.

Appendix 1: Other Benefits-in-Kind Provided on or after 1.1.2014

19

Step No

Action

1 This page is optional. Complete where applicable.

Enter items (a) to (h). Total gross amounts will be auto-computed.

20

Appendix 2 - Employee Remuneration Incentive Scheme (SMEs)

Step No

Action

1 This page is optional. Complete where applicable.

Enter items (a) to (h). Total gross amounts will be auto-computed.

21

Appendix 2 - Employee Remuneration Incentive Scheme (All Corporations)

Step No

Action

1 This page is optional. Complete where applicable.

Enter items (a) to (h). Total gross amounts will be auto-computed.

22

Appendix 2 - Employee Remuneration Incentive Scheme (Start-Ups)

Step No

Action

1 This page is optional. Complete where applicable.

Enter items (a) to (h). Total gross amounts will be auto-computed.

23

Tax Clearance (IR21) – Consolidated Statement Page

Step No

Action

1 This page consolidates the information you have entered.

2 Check through the statement and ensure that the information reflected is true, correct and complete.

You may click on Amend previous entries to return to Income Details page if you need to make changes to your declaration.

3 For Preparer, you will see Save for Approval instead of Submit Form IR21. Click on Save for Approval to save copy for Approver’s review and submission.

4 Click on Print Consolidated Statement to print a copy of the Consolidated Statement for reference.

5 Click on Submit Form IR21 to submit IR21 filing.

If your filing is successful, you will receive an immediate Acknowledgement Page with an acknowledgement number.

Note:Submission right is granted to Approvers only.

24

Tax Clearance (IR21) – Acknowledgement Page (Available only to Approver)

Step No

Action

1 Click on Print Acknowledgement Page to print a copy of the Acknowledgement Page for your record.

2 Click on:- File a New IR21 to proceed with new filing; OR

- Go to IR21 Status page to return to IR21 Status page.

The information provided is intended for better general understanding and is not intended to comprehensively address all possible issues that may arise. The contents are provided on an “as is” basis without warranties of any kind. IRAS shall not be liable for any damages, expenses, costs or loss of any kind however caused as a result of, or in connection with your use of this user guide.While every effort has been made to ensure that the above information is consistent with existing policies and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.