Reporting and claim errors
A filing notice applies even when no income was earned or an AIS employer reports earnings. Self-employed receipts belong under trade, business, profession or vocation rather than ordinary employment income. Verify eligibility for reliefs each year. Self-employed CPF relief is calculated from CPF Board information where the stated trade-income and contribution conditions are met, so it need not be separately claimed.
Completion and correction
Do not send supporting documents unless requested. Click “Submit” and retain the acknowledgement; checking the consolidated statement alone does not complete filing. Online returns may be re-filed once by 18 April, with the new return replacing the previous one. Corrections after a bill are generally made within 30 days through “Amend Tax Bill”; IRAS directs non-resident amendments through email in this guidance.
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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