Provide the complete income particulars
Identify the income type, such as salary, bonus, allowance or commission; the start and end of the earning period; the receipt date; and the amount. For director’s fees, also provide the date of approval at the AGM or EGM. These dates help IRAS identify the correct period rather than simply adding all omitted receipts to the current year.
Use the relevant submission route
During the 1 March–18 April e-filing period, provide the information in the income tax return. After 18 April, use myTax Mail. The page links the Voluntary Disclosure Programme for reduced-penalty conditions, which should be reviewed separately; submitting omitted information does not itself establish that every programme condition has been met.
Official source
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