Choosing the right submission type
Mistakes happen. An employee's bonus was missed, a deduction was calculated wrong, or you discover an error after filing. IRAS allows employers to correct employment income submissions, but you need to choose the right submission type. Understanding the difference between Original, Amendment, and Revised submissions helps you make corrections efficiently without creating confusion in IRAS records.
The Three Submission Types
When generating tax submissions in Officaid, you select one of three submission types:
Original is the first submission for an employee for a given Year of Assessment. This is what you file during the normal reporting period, containing the complete employment income information for the calendar year.
Amendment adds to or adjusts an existing Original submission without replacing it. Think of it as a supplement that modifies specific figures. The Amendment is layered on top of what was previously filed.
Revised completely replaces all previous submissions for that employee and Year of Assessment. It's a fresh start that supersedes the Original and any Amendments. IRAS uses only the Revised submission for tax assessment.
When to Use Each Type
Use Original when:
- Filing employment income for an employee for the first time that year
- No previous submission exists for that employee and Year of Assessment
- This is your standard annual filing during the reporting period
Use Amendment when:
- You need to add income that was missed in the Original
- Making a minor correction to specific fields
- The Original was mostly correct but needs adjustment
- You want to preserve the filing history
Use Revised when:
- Multiple errors require a complete overhaul
- The Original submission was substantially incorrect
- You want to replace everything with clean, correct data
- Simpler than filing multiple Amendments
How Amendments Work
Amendments are cumulative. When IRAS processes an Amendment, they combine it with the Original (and any previous Amendments) to determine the total employment income. The Amendment doesn't stand alone; it modifies what came before.
For example, if the Original showed $50,000 gross salary and you file an Amendment adding $5,000, IRAS treats the total gross salary as $55,000. You're not replacing the figure; you're adjusting it.
How Revised Submissions Work
A Revised submission wipes the slate clean. When IRAS receives a Revised submission, they disregard the Original and all Amendments, using only the Revised data for tax assessment.
This makes Revised submissions powerful but also requires care. You need to include all correct information in the Revised submission, not just the corrections. Anything not included in the Revised submission won't be counted.
Practical Scenarios
Scenario: Missed bonus payment
You filed the Original but forgot to include a $2,000 performance bonus paid in December. File an Amendment that adds $2,000 to the Bonus field. IRAS will combine this with the Original.
Scenario: Wrong employee ID number
The Original submission had an incorrect NRIC. File a Revised submission with the correct ID and all other information. The Revised replaces the faulty Original entirely.
Scenario: Multiple errors discovered
After filing, you discover the gross salary, bonus, and CPF contributions were all wrong. Rather than filing multiple Amendments, file a single Revised submission with all correct figures.
Timing Considerations
You can file Amendments or Revised submissions after the 1 March deadline if you discover errors later. IRAS accepts corrections, though they should be made promptly once errors are identified.
There's no specific limit on how many Amendments you can file, but excessive corrections may prompt IRAS to review your processes. If you find yourself filing many Amendments, consider whether your payroll data needs attention at the source.
How Officaid Helps
When generating tax submissions in Officaid, you select the Submission Type in the generation panel. The system shows whether an existing submission already exists for each employee, helping you decide whether you need an Amendment or Revised submission.
Officaid uses the same process for all submission types. Generate from payslips, review the data, and submit to IRAS. The submission type you select determines how IRAS treats the data when they receive it.
Frequently Asked Questions
No. An Amendment modifies an existing submission, so you must have an Original on file first. If you haven't submitted an Original yet, file that instead with the correct information.
You can file additional Amendments, or file a Revised submission to replace everything. If you choose Revised, it supersedes both the Original and all Amendments.
Employees see the final income figures in their pre-filled tax return, not the submission history. Whether you used Original, Amendment, or Revised, the employee sees the current correct amounts.
In Officaid, the Existing Submission column shows whether a submission exists for each employee when you load payslips for generation. You can also check the Tax module's main list filtered by employee and Year of Assessment.
What's Next
Learn how to generate and submit corrections in Officaid:
- Generating Tax Submissions from Payslips - Create submissions including Amendments and Revised
- Editing Tax Submission Details - Review data before submitting corrections
- Submitting to IRAS via API - File your submissions directly