[YA 2025] Can I submit IR8A to AIS if I missed the deadline to register?

Last Updated: February 26, 2025

Overview:

You can submit your IR8A form to the Inland Revenue Authority of Singapore (IRAS) electronically through the Auto-Inclusion Scheme (AIS).

The Auto Inclusion Scheme (AIS) is mandatory for employers with 5 or more employees and requires them to submit employment income details electronically via myTax Portal or payroll software integrated with IRAS.

Can I submit IR8A to AIS if I missed the deadline to register?

The deadline to register with AIS is December 31st of the preceding year. If you have missed this deadline to register, but are still within the timeline of filing IR8A (before March 1st), you may generate the IR8A forms manually, and distribute it to your employees. 

You may then guide your employees to file their own taxes, preferably before March 1st, to avoid penalties/fines for both employer and employees. 

Here is a guide by the IRAS on how employees can e-file their taxes via the myTax Portal

It is imperative for companies to register with AIS before December 31st to ensure a smooth and streamlined income tax filing the following year. 

Related Article(s):

• Information to be included in the Singapore IR8A Form
• Employee Criteria for IR8A Form
• Deadline for Singapore IR8A Form

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