Mandatory attachment and each period
The PDF published 17 July 2026 requires the template at Form P e-filing from YA 2027; filing cannot complete without it. Built-in formulas expedite assessment/prefilling individual Form B. Unlike the old free-form version, it adds an instruction tab and removes donation column because IPC records populate donations. Prepare one template per accounting period in the basis period and upload the matching file in Section B for that period. The final boilerplate says content as at 2 September 2025; preserve the explicit YA2027 rule and publication date rather than silently resolving that inconsistency.
Spreadsheet errors before upload
Remarks R flags incomplete B–I cells and duplicate D IDs. Complete all B–I fields and remove duplicates. Numeric validation errors across profit/loss/other-income fields require whole-dollar divisible profit/loss; clear Remarks errors before upload. LLP partners must all have Limited type; distribution total must be 100% and each partner less than 100%. Use original IRAS template, filename at most 50 characters without special characters and size at most 10 MB. If completed file exceeds 10 MB contact IRAS via myTax Mail to submit it, rather than assuming a general late-upload exemption.
ID formats and free-form categories
Check source formats: NRIC S+seven digits+letter (9); FIN F/G/M+seven digits+letter (9); WP one digit, space and eight digits (10); UEN-Business eight digits+letter (9); local-company four-year digits+five digits+letter (10); UEN-Others T+two year digits+two-type letters+four digits+letter (10), such as LL/LP/FC. ITR nine digits+letter (10), Malaysian IC 12 digits. IMS ICA-issued, foreign passport for non-FIN individuals and Others use the source free-form categories. Formats aid error checking, not validation of an invented ID.
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 ↗