Understand transmitted income
The initiative uses a one-time opt-in from YA 2023 for eligible drivers of participating operators. Salaried employees, ACRA-registered transportation business owners and social-carpool-only drivers are excluded. Reported calendar-year income includes fares and incentives even if not withdrawn from the e-wallet. Passenger-paid ERP and platform fees are excluded from driver earnings; specified road-tax and petrol-duty rebates reduce expenses instead. Verify the operator’s reported totals against your own records.
Pre-filling is not automatic exemption
A filing notice, net trade income above S$6,000 or total income above S$22,000 can require filing between 1 March and 18 April. Check all other income and reliefs as well. NFS or Direct Notice of Assessment notifications follow different procedures: review the data or tax bill and correct inaccuracies. The FAQ gives a 30-day amendment period for a direct assessment. Continued participation in YA 2026 does not require another opt-in when already enrolled in YA 2025.
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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