Business particulars and cost categories
Log in to myTax Portal for the company or partnership, choose More and Apply for EIS Cash Payout, read the general conditions and Apply. Check the automatically populated accounting period and amend if wrong; enter revenue. A company or partnership claiming for its owned sole proprietorship selects that business, otherwise Not Applicable. Use Add New within the relevant activity; mandatory fields must be completed, Delete removes the cart and Clear resets fields.
Training and innovation projects
Training requires searching a course name with at least three characters, start/end dates and cost. If staff paid fees later reimbursed, enter reimbursement amount and description. The training limit is 20 entries. Innovation projects require approved category/name, start date, partner institution and invoice/debit/credit-note information. The source gives a ten-entry limit on that screen. Where limits are exceeded, combine the remaining values in the last entry and provide the breakdown through myTax Portal Email Us, EIS Cash Payout – Amend Filing.
IP acquisition, licensing and registration
For cash acquisition or licensing other than trademarks, select activity and enter IPR description, qualifying cost and acquisition/licence date. Instalment acquisition instead needs description, total agreement cost, instalments paid this year, agreement date and duration. Registration asks completion date, patent/trademark/design/plant-variety description, registration fees and service/other fees. Each screen states ten entries and uses the same excess-entry procedure. Some non-training captions mistakenly call the entries training; the fields identify the actual category.
R&D eligibility and expenses
The rendered declaration asks whether work is in Singapore, aims at new knowledge/products/processes or improvement, and includes systematic investigative/experimental science or technology with novelty or technical risk. Mere import of existing overseas knowledge without that study does not qualify. Check statutory exclusions under section 2, ownership and commercialisation of results, and that work is not performed as a customer service provider. Then enter date incurred, project description and in-house, Singapore-outsourced and cost-sharing costs. Ten-entry handling applies.
Review and approver declarations
Continue after entry, or save draft/cancel. Preparers review and Submit to Approver; only approvers submit to IRAS. The rendered approver declarations confirm accurate complete information, an operating business with CPF contributions for at least three full-time local employees, expenditure-cap compliance and no duplicate income-tax deduction for converted costs, and exclusion of granted or pending government grants/subsidies. They acknowledge irrevocable cash conversion and penalties for wrongful claims. Complete filer/contact details and amend or proceed.
Attachments and acknowledgement
Instalment IPR claims require the Instalment Arrangement Template; R&D requires the R&D Claim Form. Upload PDF only, each no more than 4MB. Other supporting records need not be uploaded but must be retained for requests. Approvers open/check preparer attachments; remove and replace wrong files before submission. The checkbox is absent for approver-uploaded files. Preparer handoff has an acknowledgement but no IRAS acknowledgement number; that number appears only after successful IRAS submission. Save/print the correct stage’s evidence.
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 ↗