Report earnings correctly
IRAS links to Form IR8A, Appendix 8A and Appendix 8B, tax treatment of employee gains and benefits, and information employers can share with staff. Retrenchment, retirement and lump-sum payments have separate guidance so the payment’s character can be checked before reporting.
AIS and IR21 are different processes
AIS resources explain registration, preparation, submission and amendments through myTax Portal. The IR21 section addresses when tax clearance is needed and when an employer must withhold monies. Digital services provide access to myTax Mail, record submission, notices and letters.
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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