Verify transmitted income and missing receipts
View information under the trade section in myTax Portal. Verify gross income and amend the two-line or four-line statement where records differ; declare other taxable sources separately. From YA 2024, identified commission-paying intermediaries must collect, retain and submit agent identification and income details. Gross income can include commission, referral or training fees, retail profits, incentives and allowances. Overseas agents working or having a permanent establishment in Singapore have separate filing and treaty considerations.
Drivers and filing notifications
Participating driver records include gross fares and qualifying incentives or miscellaneous payments. Passenger ERP and platform fees are excluded; road-tax and additional petrol-duty rebates reduce expenses instead of forming income. Clarify discrepancies with the operator and correct the return where needed. A filing notice, paper return or applicable income threshold can still require filing; a specific NFS or Direct Notice of Assessment notification provides a different route. Fixed expense deductions apply only when their conditions are met.
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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