Personal access and the eligibility check
The individual/sole-proprietor edition starts with personal-tax login to myTax Portal through Singpass. Open the EIS cash-payout service in the additional-services menu. Read the general information to confirm the business meets the applicable conditions before starting the claim. The presence of an application button does not itself establish eligibility.
Business period, revenue and multiple businesses
Enter the accounting period and corresponding revenue. An individual with several businesses must indicate whether the claim covers more than one. For a multi-business claim, identify the claiming business in each activity entry. Otherwise select the single business from the list, including the unregistered-business option where applicable. Make sure the revenue belongs to the period shown.
Training expenditure
Add training entries with course name, dates and cost. The course search requires at least three characters before searching. If employees first paid course fees and the business reimbursed them, declare that fact and provide the reimbursement amount and description. The guide permits 20 training entries. Where there are more, it instructs combining the remaining values into the last entry and providing a breakdown through the EIS cash-payout amendment-mail route.
Institution-partner innovation projects
For approved projects with partner institutions, enter the approved-project category and name, project start date, institution name and invoice/debit-note/credit-note information. The page permits ten entries and uses the same last-entry aggregation plus mailed-breakdown method when the limit is exceeded. Although the source repeats the word training in the entry-limit note, that note appears on the innovation-project page.
Intellectual-property licensing and registration
For the IPR acquisition/licensing activity, the sole-proprietor page instructs selecting licensing excluding trademarks, and entering the right’s description, qualifying cost and relevant date. It states that sole proprietorships cannot acquire or own IPRs in this activity. The IP-registration activity separately asks for completion date, descriptions of patents, trademarks, designs or plant varieties, registration fees and service/other fees. Each of these activity pages has a ten-entry limit and the same overflow-breakdown instructions.
Singapore R&D and supporting form
The R&D activity starts with yes/no qualifying declarations. Proceed only where appropriate, then enter expenditure date, project description, in-house costs, Singapore outsourced costs and cost-sharing arrangements. The page gives ten entries and the same excess-entry method. For an R&D claim, the submission sequence directs the filer to upload the R&D claim form. Each upload must be PDF and no larger than 4 MB. Other supporting documents need not be uploaded at that stage, but must be retained and provided if requested.
Review, save and submit
Mandatory fields are marked; the clear control empties an entry’s fields and delete removes an activity cart. Save a draft or cancel where needed. After entering all activities, review the submission summary, complete the declaration and filer/contact details, and amend errors before final submission. R&D claims proceed through the supporting-form upload step. Successful submission to IRAS produces an acknowledgement number; save or print that acknowledgement.
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 ↗