Access and draft
Partnerships use Business Tax and Singpass, More, Submit EIS Enhanced Deduction/Allowance Records. Tax agents may act for partnership clients, but the source expressly excludes agents using this service for individuals; companies report EIS in the corporate return instead. Read conditions, check YA, accounting period and total revenue. Save Draft lasts 21 days; Cancel loses entries.
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.
Preparer handoff
Review the summary and submit to approver, or Continue for instalment-IP/R&D documents. PDF files are at most 4MB each; other supporting evidence is retained for requests. Uploaded documents remain Pending, changing to Pending Approval when the approver reviews. Successful Submission to Approver and File for Next Client are handoff steps, not IRAS submission; the page’s caption loosely says submitted to IRAS but the displayed outcome is to approver.
Approver review and declaration
Review the preparer record or Delete Draft, which deletes its entries. Verify summary and declare accuracy, no cash conversion, expenditure-cap compliance and exclusion of awarded/pending support, retain records five years and acknowledge wrongful-claim penalties. Complete contact/designation; submit directly or continue for documents.
Attachments and final receipt
Download preparer attachments, review and tick approval. Wrong files are removed and must be replaced; approver-uploaded files show File Attached without a review checkbox. Pending or Pending Approval becomes Received only upon approver submission, not checkbox approval. Success gives an IRAS acknowledgement number and next-client option. One original record per YA; retrieve Submitted acknowledgement under Notices/Letters and use the named amendment channel for later correction.
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 ↗