Choose the relevant sector
The directory covers beauty and wellness, commission agents, freelance performers, gig workers, hawkers, lawyers, maid agencies, medical and religious practitioners, sharing-economy participants, influencers, sportspersons, taxi drivers and tuition operators. Several sectors have PDF guides or slides; commission agents also have income-prefilling and Fixed Expense Deduction Ratio links. These resources supplement the general business-income rules.
Use the supporting records guidance
Related links explain business-income calculations, common filing mistakes, records and MediSave contributions. The taxi statement spreadsheet remains a reference attachment. Industry materials can have different issue dates and examples, so check the document’s version and the applicable assessment year before using a threshold or concession.
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.
Read the official source ↗