workshop on e-submission of commission · application” icon on the desktop. 30 download &...

Workshop on

e-Submission of Commission

1 Version_1.1_May 2015

Agenda

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1. Overview of e-Submission of Commission

2. Authorisation via EASY

- Login EASY

- Authorise Staff

- View / Edit Authorised Record

- Delete Authorised Record

3. Use e-Commission Application

- Hardware & Software Requirements

- Download & Install

- Prepare File for Submission

- Submit File

4. Amend File

- When should company submit amended records

- How to amend records

5. Pre-filling of Commission Income

Overview of e-Submission of Commission

e-Submission of Commission allows organisations to transmit commission information to IRAS electronically.

Organisations that pay commission to persons (including non-individuals) other

than their employees have to submit the commission information by 1 Mar each year.

From Year of Assessment 2015, IRAS will include the submitted commission

information in the electronic tax returns of individual commission earners. Therefore, you are encouraged to submit early as the commission information will be prefilled in the tax returns of your commission earners.

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Overview of e-Submission of Commission

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Agenda

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- Login EASY

- Authorise Staff







- Submit File

4. Amend File




EASY is an online system that allows organisations to authorise their

employees or third party to access IRAS e-services on their behalf.

Only authorised persons can access the e-service to submit the information.

You must authorise at least 1 ‘approver’ to perform the submission on behalf of

your organisation via the e-Services Authorisation System (EASY).

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Authorisation via EASY

To start authorisation, you will require:

• Your organisation’s UEN

• Your organisation’s e-Services Access Code

• If your organisation does not have an e-Services Access Code, you can apply for one

by completing this Application Form (downloadable from IRAS website at

www.iras.gov.sg > e-Services Authorisation System (EASY) >Organisation’s e-

Services Access Code)

• Your personal SingPass or personal IRAS PIN

• The NRIC/FIN of the employee or third party whom you want to authorise

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Authorisation via EASY

http://www.iras.gov.sg/irasHome/uploadedFiles/Quick_Links/Tax_forms/Business_and_employers/Income_tax_for_exployer_forms/acapplnform.pdf



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Login EASY

At IRAS homepage, click <e-Services Authorisation System (EASY)>

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https://mytax.iras.gov.sg/ESVWeb/default.aspx?target=EASYHome



Login EASY

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Click <SingPass>

Note: Alternatively, you may also log in using IRAS PIN

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Login using SingPass

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Enter <SingPass ID> and <SingPass>

Click <Submit>

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Login using SingPass

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Select <Authorise staff/third party to act for my organisation matters>

Enter <My Organisation Reference No.>

Enter <e-Services Access Code>

Click <Log In>

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Authorise Staff

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Click <Staff (Yourself, employees etc)>

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Authorise Staff

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Enter <Staff Tax Reference No.>

Select <Inland Revenue Authority of Singapore (IRAS)>

Click <Proceed to Authorise Staff>

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Authorise Staff

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Check the box for e-Submission of Commission

Enter <Effective Date of Authorisation From> and select <Approver> role

Click <Save Changes>

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Authorise Staff

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Click <OK> to confirm authorisation.

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Authorise Staff

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If the authorisation is successful, a confirmation message will be displayed.

Click <Go to Main Menu> to continue with another authorisation, or

Click <Logout> to exit EASY.

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View / Edit Authorised Records

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If the staff has been authorised for other IRAS’ e-services, click <View/Edit/Delete Records

of Authorised Staff/Third Party>

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View / Edit Authorised Records

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Click <View All Records>

Click <IRAS> to view or edit a particular staff’s authorisation record.

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Delete Authorised Records

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To delete an authorised staff’s record, click <View/Edit/Delete Records of Authorised

Staff/Third Party>

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Click < View All Records>

Check the box for the staff/Third party that you wish to have the authorisation deleted

Click <Delete Selected Authorisation Record(s)>

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1 If the authorisation is deleted successfully, a confirmation message will be displayed.

Click < Go to Main Menu> to do other authorisations or,

Click <Logout> to exit EASY.

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Agenda

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- Login EASY

- Authorise Staff







- Submit File

4. Amend File




Hardware & Software Requirements

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Operating System: Windows 7 & above

Microsoft Excel 2007, 2010 and above with 32 bits

Microsoft .NET Framework 4.0

Hardware: Pentium III PC and above with 256 MB RAM

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Download & Install Commission Application

At IRAS website

www.iras.gov.sg,

Select <e-Services> and click

<Businesses>

Click <Self-Employed/Sole-

Proprietors>

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http://www.iras.gov.sg/

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Click <e-Submission of

Commission>

Click <e-Commission

Application provided by

IRAS>

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Click <Commission

Application>

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When the File Download

window appears, click <Save>.

The file: IRAS Commission

Application v2.0.msi is saved

in your local drive.

Click <Run> to start the

installation.

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By default, the application will be

saved at C:\IRAS Commission

Application v2.0\ folder

Click <Browse> if you want to

save the application in another

folder

Select <Everyone>

Click <Next>

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Read the Terms of Use

Select <I Agree> if you

accept the Term of Use

Click <Next>

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Click <Next>

Installation is completed. Click

<Close>

Upon successful installation, you

will see an “IRAS Commission

Application” icon on the Desktop.

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To launch the application, double-

click the “IRAS Commission

Application v2.0.xlsm’ shortcut

icon on the desktop.

Alternatively, you can launch the

application from the designated

folder.

Default folder:

C:\IRAS Commission Application

v2.0\IRAS Commission Application

v2.0.xlsm

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Use e-Commission Application

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If you encounter this Security

Warning message upon

launching the Commission

Application, proceed to

Click <Options…>

Select <Enable this

content>

Click <OK>

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If the macro settings in your computer has been enabled, you need not perform the

above steps. Note

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Click <e-Commission

Application> to proceed

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Submit File

At myTax Portal

https://mytax.iras.gov.s

g/,

Select <My

Organisation’s/

Business’ Tax

Matters>

Select <SingPass> or

<IRAS PIN>

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Only staff authorised with “Approver” role will be able to login to submit file to IRAS. You may refer to User Guide for Authorisation of Staff for reference.

Note

https://mytax.iras.gov.sg/

https://mytax.iras.gov.sg/

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Log in using SingPass

Submit File

1. Enter <SingPass

ID> and

<SingPass>

2. Click <Submit>

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Log in using SingPass

Submit File

1. Enter <My

Organisation

Tax Reference

Number>

Click <Log In>

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Submit File

1. Click

<Commission>

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ABC CONSULTANCY SERVICES

99999999X

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Submit File

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99999999X


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1. Click <OK> to

proceed

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Create Contact Profile (First Time Login)

Submit File

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99999999X


S1234567A

1. Click <Display

Contact Person’s

Name>

2. Enter <ID No. of

Contact Person>.

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Submit File

1. Enter Contact

Person

information

2. Click <Save

Changes>

Mandatory fields is

marked with (*)

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99999999X


NRIC S1234567A

JOYCE CHOO

FINANCE MANAGER

[email protected]

62255555

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99999999X

JOYCE CHOO

FINANCE MANAGER

[email protected]

62255555

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Submit File

1. Click <Back to e-

Submission

Menu>

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Submit File

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1. Click <Upload File> 1

2013

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Submit File

Click

<Browse> to

<Choose File

with

.comm file>

generated from

e-Commission

Application

Select the year

Click

<Upload>

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Submit File

1. Click <OK> to

upload

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Submit File

Upon successful upload, you

will see the

“Acknowledgement Page”.

This Acknowledgement page

denotes the end of your

submission process.

Click <Print

Acknowledgement

Page> to print the

Acknowledgement page

or take down the

submission reference

number for future

reference

Click <Log out from

myTax Portal >

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Agenda

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- Login EASY

- Authorise Staff







- Submit File

4. Amend File




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Amendment file is required if there are changes to the submitted amounts in the original file as we are unable to delete any submitted file/record. Amendment submission is not required for changes on commission earner’s personal particulars such as nationality, date of birth, etc. You can inform IRAS via email to [email protected] for such amendments. Preparing amendment file 1. Prepare only for the affected record(s) 2. Submit only the difference in the amount(s) 3. Do not submit the overall revised value. 4. Leave blank for all other numeric fields not affected by the error 5. Amendment file must be submitted by 31 March Examples

Type of data Example 1 Example 2

Actual Commission $25,000 $6,000

Original Submission $21,000 $8,000

Amount to be given in amendment file $4,000 -$2,000

When should company submit

amended records?

mailto:[email protected]





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Amendments should be submitted electronically Error in Scenario How to amend?

Commission

Earner’s ID

Incorrect ID number

submitted

The income information would have been updated to

the incorrect taxpayer’s record. You have to create 2

amendment records:

1. Create record with corresponding negative

amounts using the incorrect ID number, to offset

the amounts submitted for the incorrect taxpayer

record

2. Create record with correct ID number, the amount

and all other mandatory information

Income amount Amount that is:

1. Under declared

2. Over declared

3. Not declared

Submit an amendment file containing the difference

in amount for the affected field(s) only

1. Amount to add to original submission

2. Negative amount to negate from original

submission

3. Actual amount to add to empty field

How to amend records?

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Amend records

Recap –

What do you have to do now?

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1. Access EASY to do an authorisation if you have not done so.

2. Download the e-Commission Application from IRAS’s website

www.iras.gov.sg > Quick Links > e-Services > e-Submission of Commission > During submission > How to prepare and submit file

3. Login to myTax Portal to submit the Year of Assessment 2015 commission information starting from 2 Jan 2015.

4. Deadline for file submission is 1 Mar 2015.

Agenda

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- Login EASY

- Authorise Staff







- Submit File

4. Amend File




Pre-filling of Commission Income

From Year of Assessment 2015, Commission income information received from

commission paying companies will be pre-filled into the electronic tax returns of

commission earners.

Responsibility for full and complete filing still lies with commission earners

(e.g. co-broking income, income from referrals, banks, etc).

Please advise your commission earners that the commission earned from your

company will be pre-filled under the Revenue line of the 4-line Statement when

they e-file.

Commission earners should check and confirm the income information that was

pre-filled. Proceed to claim expenses incurred in earning the commission income

(if any) and file the tax return if the commission amount pre-filled is correct.

If the pre-filled income is different from their records, commission earners should

amend the income in their electronic tax returns and proceed to file accordingly.

They should also inform their company, who should check and submit an

amendment file to IRAS where necessary.

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Company A Pte Ltd

Company B Pte Ltd

IDRS view

S1234567A

Pre-filling of Commission Income - IDRS

Click to find out the list of participating companies in e-Submission of Commission.

1st and 2nd source of commission income are listed as separate line items. Subsequent

sources are added together and shown as a 3rd line item as Other Companies.

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Company A Pte Ltd

Company B Pte Ltd


Main Form

102566

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Pre-filling of Commission Income – Main Form

Revenue line pre-filled based on information submitted by commission paying companies (editable by commission earner).

Commission earner can enter their claim for expenses incurred in earning the commission

income.

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Thank You

This information aims to provide a better general understanding of IRAS’ practices and is not intended to comprehensively address all possible tax issues that may arise.

This information is correct as at 11 Dec 2014. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.

Software Requirements

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Microsoft Office version


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Microsoft Office version


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.NET Framework version


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Operating System (OS) version

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