Timing and submission channel
IRAS requires errors to be corrected as soon as possible. The page states that amendment files may be submitted through the designated self-employment records service or API by 31 March. If the original submission used API, amendments must continue through API. Prepare only the affected recipients’ records and use the most recent correct version to replace earlier submissions. Check the current service name and official guide before transmitting a file.
Replacement amounts and matters outside the amendment file
For example, where actual commission is S$25,000 and the original record was S$21,000, submit S$25,000 rather than S$4,000. Where an original amount was too high, submit the full lower correct amount. Changes only to personal particulars, such as nationality or birth date, are sent through the prescribed myTax Mail category instead of an income amendment. Gross commission or net brokerage should not be reduced by retention money or contra loss; an incorrectly reduced amount must be corrected.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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