Preparing the annual submission
The guide covers individuals providing services under a contract for service and non-individual recipients. Prepare recipient identifiers and gross commission, including relevant referral fees, allowances and incentives. Submission opens on 2 January and is due by 1 March; the guide encourages submission by 10 February to support eligible recipients’ No-Filing Service. Organisations can use the portal service or compatible API software, with the appropriate Corppass authorisation.
Amend by the difference
Submitted amounts accumulate for each recipient. A correction therefore reports the difference, not the full replacement amount: S$25,000 actual income against S$21,000 submitted requires S$4,000, while an overstatement needs a negative difference. The guide directs personal-detail changes and older-year adjustments through the specified enquiry route and gives 31 March for electronic amendments. Recipients still check pre-filled information and other income; payer submission does not remove their responsibility for an accurate return.
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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