Benefits and registration without a notice
The 11 February 2025 FAQ links intermediary reporting to more accurate expense records and fewer disputes. Agents benefit from prefilled income, potential No-Filing Service with fixed expense deductions, and grant administration. An organisation that did not receive a collection notice must still complete the registration at go.gov.sg/iras-commission where it pays agents; lack of a notice is not itself an exemption.
No payments: new versus existing submitters
A new organisation with no previous submissions uses the registration form, answers No to questions 3 and 4 and declares no current payments/intention and/or no intention to pay in future years as applicable. An existing submitter uses go.gov.sg/iras-commission-declaration to declare no preceding-year payments and/or no current/future payments. If payments begin later, lodge a new registration. These include payments to non-individual agents and other income for their services, not just a narrowly named commission line.
Only proprietors or partners are sales agents
Where the sole proprietor is the only agent, or partners are the only agents, no commission e-submission is required for their own income. They report it in their respective trade/business/profession/vocation returns. If the business received the collection notice, use the registration form’s No answers and appropriate no-payment declarations to inform IRAS. This reporting exception does not remove the owners’ own income-tax declaration.
Channels and organisation amendments
Submit via online entry, the standard IRAS Excel template in myTax Portal, or API. If the organisation’s income records are wrong, it must submit an amendment file. Amended prefilled information generally appears within seven days. If it has not appeared by 18 April, the agent corrects Revenue and files by that date. Amendments after 18 April or after the agent already filed do not show in the return; await the Notice of Assessment and seek assessment amendment.
Editable fields and expense choice
Agents may edit Revenue, Nature of Business and Accounting Period, and enter actual allowable business expenses. Annual gross commission of S$50,000 or less can qualify for the 25% deemed-expense/FEDR alternative. That option is checked by default; choose Actual Allowable Business Expenses if claiming actual costs instead. Self-employed agents report under item 2, Trade, Business, Profession or Vocation, and must not reclassify commission as employment or another source.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗