Business information and draft limits
Log in with Personal Tax and Singpass, choose More and Submit EIS Enhanced Deduction/Allowance Records, read conditions and prepare documents. Check the claim YA, whether more than one business is claimed, accounting period and total business revenue. For ACRA registration give number/name; otherwise business nature. Up to six businesses can be entered, with remaining details sent through myTax Mail, EIS Enhanced Deductions – Amend Filing, after submission. A saved draft is retrievable for 21 days; Cancel Filing discards entered data.
Training and innovation limits
Search training course names with at least three characters, enter dates and cost, and describe staff-paid fees reimbursed by the business. Training allows 20 entries. Innovation projects need approved category/name, start, partner institution and document type/reference/date/amount. Each project permits five invoice/debit/credit-note rows; combine remaining values in the last row. Ten projects can be entered. For excess activity claims, consolidate the last entry and send breakdown via Email Us, EIS Enhanced Deductions – Amend Filing.
IPR and registration records
Select IPR activity. Cash acquisition takes description, acquisition/licensing cost and acquisition date; licensing excluding trademarks takes licensing date. Instalments take total cost, this-year paid amount, agreement date and duration. IP registration takes incurred date, patent/trademark/design/plant-variety description and separate registration and service/other fees. Each activity permits ten entries with excess-claim handling as above. Delete removes the entire card, while Clear removes only its field values.
Qualifying and non-qualifying R&D branches
Answer the declaration on local R&D, new knowledge/product/process aims, and systematic investigative/experimental science or technology involving novelty or technical risk. Simply importing existing overseas knowledge without that study is excluded. Check section 2 exclusions, ownership/commercialisation of results and whether work is customer service work. The guide has separate qualifying and non-qualifying screens; both record incurred date, project and in-house, local outsourcing and cost-sharing amounts. View Declaration retrieves the answers. Ten R&D entries are allowed; a non-qualifying branch does not itself grant enhanced relief.
Summary and declarations
Verify the submission summary. The rendered declarations confirm accurate complete information, no cash-conversion election for the claimed qualifying expenditure, activity-cap compliance, and exclusion of granted or pending government support. Records must be kept five years and may be called for verification; wrongful claims attract penalties. Enter contact and designation, submit directly if no documents are required, or Continue for instalment IPR/R&D attachments. Back allows changes or saving draft.
Documents and final status
Upload the instalment acquisition agreement and R&D documents as applicable, PDF only and no more than 4MB each. Retain other supporting evidence rather than uploading unless requested. Uploaded files initially show Pending and become Received on acknowledgement after submission. Success gives Successful Submission and an acknowledgement number. The form is submitted only once per YA; thereafter retrieve the acknowledgement through Notices/Letters, and use the named amendment channel for corrections instead of attempting another original filing.
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 ↗