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IRIN120/2016/C/E
e-File now at mytax.iras.gov.sgwith your SingPass/IRAS PIN
Please send in your completed form by15 April 2016.
Filing is compulsory if you have received a notification to file.
Individual Income Tax Filing Guide
for Self-Employed (Form B)
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CONTENTSSection PageEnclosures ................................................................................................................... E2Important Notes ................................................................................................................ E2Tax Changes for the Year of Assessment 2016 ............................................................... E3How to Complete Form B ................................................................................................ E4Keeping of Books of Accounts and Issuing of Receipts .................................................. E4Payment through GIRO ................................................................................................... E4Explanatory notes for items on page 2 of Form B1 Trade, Business, Profession or Vocation a. Sole-Proprietorship/Self-Employed income ................................................... E5 b. Partnership ...................................................................................................... E72 Employment................................................................................................................ E83 Other Income - Interest ............................................................................................................... E8 - Rent from Property ............................................................................................ E9 - Royalty ............................................................................................................... E10 - Charge ............................................................................................................... E10 - Estate/Trust Income........................................................................................... E10 -GainsorprofitsofanIncomenaturenotincludedintheabovecategories ..... E10 -Incomenotpreviouslyreported..........................................................................E10Explanatory notes for items on page 3 of Form B5 Donations ................................................................................................................... E106 Reliefs • EarnedIncomeRelief ....................................................................................... E11 • CPFCashTop-Up ............................................................................................ E11 • SupplementaryRetirementScheme(SRS) ..................................................... E11 • NSmanRelief(forNSman,WifeorParentofNSman) .................................... E12 • SpouseRelief ................................................................................................... E12 • HandicappedSpouseRelief ............................................................................. E13 • ChildRelief ........................................................................................................ E13 • Parent/HandicappedParentRelief ................................................................... E14 • GrandparentCaregiverRelief .......................................................................... E15 • HandicappedBrother/SisterRelief ................................................................... E15 • ProvidentFund ................................................................................................. E16 • LifeInsurance ................................................................................................... E16 • CourseFees ..................................................................................................... E17 • ForeignMaidLevy ........................................................................................... E17ParenthoodTaxRebate(PTR) ......................................................................................... E17SpecimencopiesofStatementofAccounts(WorkingSheets):Hawkers/Stall Holders ...................................................................................................... E19TaxiDrivers ....................................................................................................................... E20CommissionAgents(Insurance,Propertyetc) ................................................................. E21General ............................................................................................................................. E22WorkingSheet(withratesoftaxfortheYearofAssessment2016) ................................ E23ComputationofAdjustedProfit/(Loss) .............................................................................. Centre page2nd language translation .................................................................................................. C2-C23
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Enclosures
• FormB2016.(4pagesonly)
• Appendices1–3
• IndividualIncomeTaxFilingGuideforSelf-Employed(FormB)
• ReturnEnvelope
Appendix 1 – Multiple Trade Income
Complete Appendix 1 if you:
(a) Havetwoormoresole-proprietorships;or
(b) Havetwoormorepartnerships.
Appendix 2– Details of Fixed Assets Purchased/Disposed of (For Claim of Capital Allowances)
Complete Appendix 2 if your business revenue is $500,000 or more and you are claiming capital allowance against trade, business or professional income.
Appendix 3 – Change in Marital Status/New Claim/Change in Claim for Personal Relief(s)
Complete Appendix 3 if:
(a) Thereisachangeinyourmaritalstatus;or
(b) Youareclaimingareliefforthefirsttime;andor
(c) Theparticularsrelatingtothereliefclaimsforthisyeararedifferentascomparedtothepreviousyear.
Important Notes
There are penalties for failing to furnish a tax return by the due date or furnishing an incorrect tax return.Forfailuretofileataxreturnbytheduedate,apersonmaybepunishableunderSection94oftheIncomeTaxAct,toafinenotexceeding$1,000.Inaddition,ataxpayerwhofailstofilehistaxreturnforanyYearofAssessment(YA)for2yearsormoreafterthefilingduedatemayhavetopayapenaltyequaltodoubletheamountoftaxassessedforthatYAandafineofupto$1,000.
Theaboveinformationisintendedforbettergeneralunderstandingoftaxpayers’taxobligationsandis not intended to comprehensively address all possible issues that may arise.
Thisinformationiscorrectasat1January2016.Whileeveryefforthasbeenmadetoensurethattheinformation is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.
Forfurtherenquiries,pleasecontactourofficeron1800-3568300*orvisitourwebsiteatwww.iras.gov.sg.Helpline operating hours:Mondays to Fridays : 8am to 5pm*In line with our efforts to continuously improve our helpline services, conversations over thehelpline will be recorded for our quality monitoring and coaching purposes.
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Tax Changes for the Year of Assessment 2016
• Removal of Transfers of Qualifying Deductions and Deficits between Spouses To simplify the individual income tax system, married couples can no longer transfer qualifying
deductionsanddeficitstoeachother(includingunderthelosscarry-backscheme)witheffectfrom YA 2016.
As a transitional measure, inter-spousal transfers of qualifying deductions incurred by a married couple in and before YA 2015 will still be allowed up till YA 2017, subject to existing rules.
Any unabsorbed trade losses or capital allowances can still be carried forward to future years to be offset against the future income of the taxpayer until the amount is fully utilised, subject to existing rules. Any unutilised donations can also be carried forward to future years to be offset againstthefutureincomeofthetaxpayer,uptoamaximumoffiveyears.
For more details, please refer to www.iras.gov.sg.• Simplification of an individual’s claim for expenses against his passive rental income from
letting of a residential property in Singapore FortheYA2016orasubsequentYA,ifanindividualhasincurredanydeductibleexpense(apart
frominterestexpense)inderivingrentalincomefromaresidentialpropertyinSingaporeinthebasis period for the YA, he may elect to deduct an amount of deemed rental expenses, in lieu of the actual amount of deductible expenses incurred, against his rental income from that residential property. The amount of deemed rental expenses allowable in respect of the residential property is 15% of the gross rent. He can, in addition, deduct the actual amount of allowable interest expense he has incurred on the residential property, if any.
For more details, please refer to www.iras.gov.sg. • Extension of Productivity and Innovation Credit (PIC) Scheme To give businesses more time and certainty to put in place productivity improvements, the PIC
scheme will be extended for three years till YA 2018.• Lapse of PIC Bonus ThePICBonuswasintroducedinBudget2013aspartoftheTransitionSupportPackage(TSP)
to assist businesses to defray rising operating costs such as wages and rentals and to encourage businesses to undertake improvement in productivity and innovation. As it has been successful in spreading the culture of productivity amongst SMEs and there is now a good take-up of the PIC Scheme, the PIC Bonus has expired after YA2015.
• Extension of Wage Credit Scheme (WCS) To give businesses more time to restructure and adjust to rising business costs, especially on the
manpowerfront,theWCSwillbeextendedfor2years(i.e.2016&2017).Thewageincreasesgivenin2015willbeco-fundedbytheGovernmentat40%in2015.Whilewageincreasesgivenin 2016 and 2017, and that given in 2015 that is sustained till 2017 will be co-funded by the Government at 20% in 2016 and 2017.
For more details, please refer to www.iras.gov.sg.• Extension and Enhancement of Angel Investors Tax Deduction Scheme (AITD) The scheme will be extended to qualifying investments made by qualifying angel investors
from 1 April 2015 to 31 March 2020. The restriction of not allowing SPRING Start-up Enterprise DevelopmentScheme (SEEDS) orBusinessAngel Scheme (BAS) supported investments toqualify for AITD will be removed. This applies to investments made from 24 February 2015.
For more details, please refer to www.iras.gov.sg.• Tax Deduction for Donations The tax deduction for donations will be increased to 3 times the amount of qualifying donations
madefrom1Januaryto31December2015toInstitutionsofaPublicCharacter(IPC)andotherapproved recipients.
For more details, please refer to www.iras.gov.sg.
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How to complete Form B1. Dropthecents,enterthedollarsonly.Forexample,for$850.80,fillin$850.
2. Do not leave any box blank. Enter a “0” in the last box of each item if that item is not applicable to you.
3. IfyourbusinessisregisteredwithACRA(AccountingandCorporateRegulatoryAuthority),pleasefillinthebusinessregistrationnumberintheboxesprovidedatitem1a(4)UniqueEntityNumberonpage2ofFormB.Donotenter“–” forbusinessregistrationnumber, forexample, ifyourbusinessregistrationnumber is 521234-00X,fillin52123400X.
4. If you are a partner of a partnership business, enter your salary/bonus/CPF/benefits derived from thepartnershipinsection1b[PARTNERSHIP1]onpage2.Donotenterthisincomeinsection2[EMPLOYMENT]on page 2.
Keeping of Books of Accounts and Issuing of ReceiptsIf you are carrying on a trade, business, profession or vocation, you are required to maintain, for at least 5 years, a proper set of books of accounts and other records of your business to enable us to ascertain your income and allowable business expenses readily. Receipts and other documents to substantiate claims for reliefs and expensesshouldbekeptbutneednotbeforwardedunlesstheyarespecificallyrequiredforverification.
Payment through GIRO SignupforGIROtoenjoyfuss-freepaymentofyourtaxesinone(yearly)GIROdeductionorupto12interest-freemonthly instalments.
YoucansignupforGIROatAXSstations(DBS/POSBcustomersonly)orviaInternetBanking(UOB,OCBC,DBS/POSBcustomersonly).YoucanalsocompletetheGIROapplicationformdownloadablefromwww.iras.gov.sg(Quicklinks>Forms>Individuals>IndividualsGiroapplicationform)orusethepaymentslipenclosedwithyourtaxbill(applicabletoOCBC,UOB,HSBC,DBS/POSBcustomersonly)toapply.
Please refer to our website at www.iras.gov.sg for more information on GIRO.
How GIRO works?If you are paying by monthly GIRO, the GIRO instalment cycle starts in May and ends in April of the following year. If you join GIRO after May, the instalment deduction will commence once your GIRO application is approved, and end in April of the following year.
Once you are on our GIRO scheme, future instalment payments for your taxes will continue in May each year to April of the following year based on a provisional amount. The amount deducted will be based on the instalment amountasperyourpreviousyear’stax.Whenyourtaxassessmentfortheyearisfinalised,therevisedinstalmentplan will be sent to you together with your Notice of Assessment.
Should you wish to revise your monthly deduction amount or cancel the GIRO plan anytime before your tax assessmentisfinalised,pleasecalluson1800-3568300orvisitwww.iras.gov.sg.Loginatmytax.iras.gov.sgusing your SingPass/IRAS PIN and click on <myTax Mail>.
When is the monthly GIRO deduction made?The GIRO deduction from your bank account will be on the 6th of each month. If the deduction is unsuccessful, we will attempt to deduct the amount again on the 20th of the same month. If the second attempt is also not successful, thisamountwillbededucted togetherwith the followingmonth’s instalment.Noreminderswillbesent for unsuccessful deductions. Your GIRO arrangement will be cancelled if the deduction is unsuccessful for 2 consecutive months, and you will need to pay the total outstanding tax amount immediately.
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Explanatory notes for items on page 2 of Form B
1 Trade, Business, Profession or Vocationa. Sole-Proprietorship/Self-Employed income (e.g. Insurance Agents, Taxi Drivers and Hawkers) Ifyouarecarryingonatrade,business,professionorvocation,youarerequiredtopreparecertifiedstatementsofaccounts(profitandlossaccountandbalancesheet)andkeepproperrecordsofyourbusinesstransactionsasthesecanberequiredforverification.
Please report the summary of your accounts as follows:
RevenueGross Profit/LossAllowable Business Expenses Adjusted Profit/Loss
RevenueThis is the total receipts, before deduction of expenses, of your business during the accounting year ended 2015 This will include:
(a) Salesproceedsfromgoodssold;
(b) Payment/feesreceivedorreceivableforservicesprovided;
(c) Bills(paidorunpaid)senttocustomers;
(d) Thesellingpriceofgoods/materialsexpendedfornon-businessusee.g.goodstakenforyourownuse,orforyour family or friends.
• Forrevenue of $500,000 or more, you need to submit aprofitandlossaccountandabalancesheetcertifiedbyyouastrueandcorrect.
• Forrevenue of less than $500,000, you are not required tosubmitthecertifiedstatementofaccount.
• Forrevenue of $100,000 or less, you only need to report a 2-line statement i.e. Revenue and Adjusted Profit/Loss.Youarenot requiredtosubmitthecertifiedstatementofaccount.
IfyourfinancialaccountsaremaintainedinacurrencyotherthantheSingaporedollar,youshouldensurethatthecertifiedStatementofAccountstobefurnishedtotheComptrollerispreparedinthatcurrency.However,the4-line statement in your tax return should be declared in Singapore currency.
PIC Bonus and Wage Credit Scheme (WCS)PICBonusandWCSpayoutsaretaxableintheYearofAssessment(YA)relatingtotheyearIRASdisbursesthepayouts to you. Do not include the payouts in the total revenue as it will be included automatically by IRAS in your tax assessment for the relevant YA.
Gross Profit/LossThis is the amount of revenue after deducting cost of goods sold. If your business does not involve the sale of goods,thenthegrossprofitisequaltotheamountofyourrevenue.E.g.
Revenue $29,000Less: CostofGoodsSold* $ 9,080 GrossProfit $19,920
*CostofGoodsSoldisillustratedasfollows:
Opening Stock $15,580Add: Purchases $ 5,500 $21,080Less: ClosingStock $12,000 Cost of Goods Sold $ 9,080
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Allowable Business ExpensesExpenses based on estimates are not acceptable. Only expenses incurred wholly and exclusively in the production of your income are allowable. Examples of such expenses include:
(a) Interestonanymoneyborrowedforuseinbusiness;
(b) Rentalandutilitycharges(e.g.electricityandwater)incurredforbusiness;
(c) Upkeepofequipment,machineryorbusinesspremises;
(d) Tradedebtswhichbecomebadandirrecoverableduringtheaccountingyear;
(e) CompulsoryCPFcontributionsbyyouasanemployer;
(f) Cashcontributionsbyanemployeronhisemployees’behalf,tohisemployees’SupplementaryRetirementScheme (SRS) accounts, subject to each employee’s SRS contribution cap for the year in which thecontributionwasmade;
(g) Cashtop-upsbyanemployeronhisemployees’behalf,tohisemployees’CPFMinimumSum,subjecttoconditionsundertheRetirementSumTopping-UpScheme;
(h) Qualifying expenditure incurred on renovation or refurbishment works on business premises, subject tocertain conditions. From YA2013, the expenditure cap is $300,000 for every relevant three-year period. Pleaseprepareanitemisedlistoftherenovationworksbycompletingtheform“ItemisedListofRenovation&RefurbishmentCosts”whichisdownloadablefromwww.iras.gov.sg.RetainthelistincaseitisrequiredbyIRASforverification.FormoreinformationpleaserefertotheIRASe-TaxGuide“IncomeTax:TaxDeductionforExpensesIncurredonRenovationorRefurbishmentWorksDonetoYourBusinessPremises”.
(i) Capitalallowancesonplantandmachineryusedinbusiness.
Please refer to the table below for capital allowances to be given on plant and machinery used in the business:
Type of plant and machinery Capital Allowances allowable
1. Computers, automation equipment, industrial robots
2. Assets costing no more than $5,000
3. New diesel-driven goods vehicle or bus registered from 15 Feburary 2007 to 14 Feburary 2012 as a replacement for an existing diesel-driven vehicle or bus which was registered on or after 1 January 1991 but before 1 October 2006.
100% of the capital expenditure to be written off in one year can be claimed.
One-year write-off can also be claimed for assets costing no more than $5,000 each. The claim for one-year write-off of all such assets is capped at $30,000 per year of assessment.
For a new diesel-driven goods vehicle or bus, one-year write-off is subject to certain conditions. For more information on the conditions, please refer to the IRAS e-Tax Guide“OneYearWrite-OffforNewDiesel-DrivenGoodsVehicles and Buses” at www.iras.gov.sg
4. Allotherplantandmachinery(includingmotorcyclesandlightgoodvehicles).
Accelerated capital allowance whereby capital expenditure is written off over 3 years can be claimed
Whereplantormachineryhasbeensold,scrappedordestroyed,abalancingallowanceisgivenifthetaxwrittendown value exceeds the sale/disposal proceeds. If the sale/disposal proceeds exceed the tax written down value, the balancing charge is taxable. The balancing charge is restricted to the total amount of capital allowance allowed previously in respect of the asset disposed.
For more information on how to compute your capital allowances, you can refer to our Capital Allowance Calculatoratwww.iras.gov.sg>Quicklinks(attheright-handmenubar)>Taxcalculators.
(j) Enhancedallowancesordeductiononexpenditure incurredonanyof thesixproductivityand innovationenhancingactivitiesundertheProductivityandInnovationCredit(PIC)scheme.Formoreinformation,pleaserefer to the IRAS e-Tax Guide, “Productivity and Innovation Credit” available on the IRAS website. Please complete the “PIC Enhanced Allowances / Deduction Declaration Form” and submit the form together with yourIncomeTaxReturn(FormB)toIRAS.Theformcanbedownloadedfromwww.iras.gov.sg.
(k) Land IntensificationAllowance (LIA), for more information, please refer to the EDB’s circular on “LandIntensificationAllowanceIncentive”ontheEDBwebsite.
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(l) Revenueexpensesincurredforbusinesspurposeswithin1yearpriortothedeemeddateofcommencementofbusiness(i.e. thefirstdayof theaccountingyear inwhichabusinessearns itsfirstdollarofbusinessreceipt).Formoreinformation,pleaserefertotheIRASe-Tax Guide “Concession for Enterprise Development –DeductionofCertainExpensesIncurredbeforeBusinessRevenueisEarned”atwww.iras.gov.sg.
Expenses that are NOT allowed for deduction include:
(a) YourownCPFcontributions;
(b) Yourdrawingsorsalaryandprivateexpenses;
(c) Depreciation;
(d) Expensesincurredonusingprivatehirecars,privatecars(EorS-platecars)andcompanycarsregistered asbusinessservicepassengervehicles(SorQ-platecars)withCOEissuedonorafter1April1998;
(e) Medicalexpensesexceeding1%oftotalemployees’remuneration.However,employerscanclaimmedicalexpensesofupto2%ofthetotalemployees’remunerationiftheyhave:
(i) provided theiremployeeswith inpatientmedical insurancebenefits in the formofaPortableMedicalBenefitsScheme,aTransferableMedicalInsuranceSchemeoraportableShieldPlan;or
(ii) made ad-hoc contributions to their employees’ MedisaveAccounts (subject to a cap of $1,500 peremployeeperyearregardlessofthenumberofemployerstheemployeehas)duringtherelevantbasisperiod;and
(iii) metthequalifyingconditionsundertherespectivescheme/plan.
(f) AnyamountofoutputtaxpaidorpayableundertheGSTActwhichisbornebyaGSTregisteredtaxableperson;
(g) Penalties,fines/latepaymentcharges;
(h) Donations;
(i) Loanrepayment&hirepurchaseinstalmentpayment.
(j) Employer’sCPFcontributionexceedingCPFstatutoryrates;
(k) Amountpayableinrespectofincometaxes.
(l) Bankinterestonloantakenupforprivateuse;
(m) Under theProductivity and InnovationCredit (PIC) scheme, any qualifying expenditurewhich has beenconverted into a cash payout.
PleasenotethatifaPICautomationequipmentorIntellectualPropertyRights(“IPRs”)isdisposedofwithinoneyear from thedateofpurchase/registration,and ifenhancedallowances/deduction (i.e.300%of thequalifyingcost)havebeenallowedontheequipmentorIPRinthepreviousYearofAssessment,theamountof “Allowable Business Expenses” should be reduced by that amount of enhanced allowances/deduction allowed in the previous Year of Assessment. Nevertheless, for disposal of PIC automation equipment, you can apply for a waiver from this claw-back provision on a case-by-case basis. Please submit the Productivity andInnovationCredit(PIC)DisposalofQualifyingAssetsFormdownloadablefromwww.iras.gov.sgifyouwish to apply for this waiver.
For more information, please refer to the IRAS e-Tax Guide “Productivity and Innovation Credit” at www.iras.gov.sg.
Adjusted Profit/LossThis is the amount derived from gross profit/loss after deducting allowable business expenses and capitalallowances.
Tocomputeadjustedprofit/loss,youcanusethecentrepageofthisguide.Forrevenueof$500,000ormore,please submit the completed centre page.
Current year unutilized trade losses and capital allowances up to $100,000 can be carried back to the Year of Assessment immediately preceding the Year of Assessment in which the trade losses and capital allowance arose, subject to certain conditions.
For more information on this tax treatment, please refer to the IRAS e-Tax Guide “Carry-Back Relief System” at www.iras.gov.sg.
b. PartnershipEnteryourshareofdivisibleprofit/loss,salary,CPF,interest,rent,otherSingaporeincome,foreignincomederivedthrough partnership. Please check with your precedent partner on your share of income from the partnership.
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Partner’s Allowable ExpensesYou can claim expenses such as subscriptions paid to professional bodies which are not charged to the partnership’sprofitand lossaccountprovided thatsuchexpenseshavenotbeenclaimedagainstyourotherincome.
If you are the precedent partner of a partnership, you must also submit a separate partnership income tax return (FormP).YoucanrequestfortheFormPbycalling1800-3568300ifyouhavenotreceivedit.
Ifyouareapartnerofmorethanonepartnership,pleasecompleteAppendix1(Part2)andtransferthetotaltradeincome from item 3 therein to Section 1 item c on page 2 of Form B.
2 EmploymentEmployment income Auto-Included in the assessmentDo not give details of your employment income as we get this information directly from your employer. Enter a “0” instead.
Do not give details of your NSman pay as we get this information directly from MINDEF/Singapore Police Force/ Singapore Civil Defence Force.
Employment income NOT Auto-Included in the assessmentPleasesendinFormIR8A/Sand/orAppendix8A/8Bifthefollowingconditionsaresatisfied:
- Yourincometaxisbornebyyouremployer;and/or- Youreceivedstockoptiongains;andor
- YouareclaimingNOTOrdinaryResident(NOR)concession.
Points to note:
1. Entertheamountofsalary,bonus,director’sfeesandothertypesofemploymentincomeasperyourFormIR8A in items 2 a, b, c and d respectively on Page 2 of Form B.
2. If you have not received your Form IR8A from your employer by 31 March 2016, you can provide an estimate of your earnings for 2015. However, send us your Form IR8A when you receive it.
3. Other employment income includes part-time income, allowances, benefit-in-kind, gratuities, pension(excludingSingaporeGovernmentpension)andothertaxablebenefitsincashorinkindsuchasstockoptiongain, etc.
Employment ExpensesYoucanclaimexpensesincurredforofficialdutieswhichwerenotreimbursedbyyouremployer.Forexample,travellingexpenses(otherthanexpensesincurredonmotorcars),entertainmentexpenses,subscriptionspaidtoprofessionalbodies,zakatfitrahandmosquebuildingfund(otherthanthosedeductedthroughyoursalaryifyouremployerisintheAuto-InclusionSchemeforEmploymentIncome).
Please attach with your tax return a schedule of the actual expenses incurred stating the nature of expense, date andamountincurred.Pleaseretainallreceiptsforverificationpurposes.Estimatesarenotacceptable.
Do not enter claim for Zakat Harta payments if you are a NRIC/FIN holder who has provided the information to theMajlisUgamaIslamSingapura(MUIS)astheamountwillautomaticallybedeductedagainstyourrespectiveincomesourcebasedoninformationfromMUIS.
3 Other Income (complete page 4 of Form B)
1 Interest Donotdeclare interestreceivedfromanydepositwithapprovedbanksor licensedfinancecompanies in
Singapore as it is tax-exempt.
However, interest income from:
(a) depositswithnon-approvedbanksorfinancecompanieswhicharenotlicensedinSingapore,
(b) pawnshopsand
(c) loanstocompaniesandpersons,etc.
are taxable in full and have to be declared. Please refer to the MAS website at https://masnetsvc.mas.gov.sg/FID.htmlforthelistofapprovedbanksandlicensedfinancecompaniesinSingapore.
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2 Rent from Property Thegrossrentisinclusiveofrentaloffurnitureandfittings.Youcanclaimexpensesincurredsolelytoearn
the rental income during the period of tenancy such as property tax,mortgage interest, fire insurance,maintenance, repairs, commission and others.
Claiming Rental Expenses
For tenanted residential property only
From the YA2016, you can either claim:
(a) Deemedrentalexpensesof15%ofthegrossrent(apartfrommortgageinterest);or
(b) Theactualrentalexpensesincurred.
Residential properties are premises principally used for private dwelling purposes. It excludes any property usedforcommercialactivitiessuchasthatofachildcarecentreandworkers’dormitory.
If you claim based on deemed expenses
(a) Wewill allow15%of thegross rentas rentalexpenses (apart frommortgage interest).Youarenotrequiredtokeeprecordsoftherentalexpensesincurred;
(b) Youcanalsoclaimmortgageinterestincurredontheloantakentopurchasethepropertyrentedout,ifany. However, you are required to keep the supporting documents relating to the mortgage interest for at least5yearsforverificationpurposes;
(c) Thedeemedexpensesoptionmustapplytoallothertenantedresidentialproperty.
The deemed expense option is not applicable under the following circumstances:
(a) Youdidnotincuranydeductibleexpense(apartfrommortgageinterest)inrespectoftherentalincomederived;or
(b) YouderivedtherentalincomethroughapartnershipinSingapore;or
(c) Youderivedtherentalincomefromapropertyheldunderatrust.
If you claim based on actual expenses
Please retain supporting documents such as tenancy agreements, bank mortgage statements, invoices and receiptsforatleast5yearsforverificationpurposes.
For tenanted non-residential property
You can only claim the actual rental expenses incurred. You are required to keep the supporting documents foratleast5yearsforverificationpurposes.
Reporting Rental Income
If you derived rent from:
(a) apropertywhichissolelyorjointlyownedin2015,pleasefurnishthedetailsincludingthefullamountof gross rent/expenses incurred and enter your share of the net rent in the boxes provided at item 2 on page 4 of Form B.
(b) morethan3solelyorjointlyownedpropertiesin2015,pleasefurnishtherelevantdetailsinaseparate statement and enter your share of the total net rent in the boxes provided at item 2 on page 4 of Form B.
(c) rentingoutapartofyourproperty(e.g.1room),youarerequiredtoapportiontheclaimableexpensesincurred based on the number of rooms rented out.
Do not claim non-deductible expenses such as penalty imposed for late payment of property tax, payment of backyear’spropertytax,expenses(e.g.commission,advertisingandlegalcosts)incurredtosecurethefirsttenant,costofinitialpurchaseanddepreciationoffurnitureandfittings,costofinitialrepairsandrenovations,loan repayment, cost of additions and alterations to property.
Rentaldeficits (i.e.excessofdeductibleexpenses incurred torentout thepropertyover thegrossrentalreceivedfromthatproperty)cannotbeoffsetagainstothersourcesofincome.
For more information on how to compute your rental income, you can refer to our Rental Calculator at www.iras.gov.sg.
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3 Royalty Royalty is the income received for the right to use copyrights, patents, trademarks, etc.
Income from royalties is deemed to be derived from Singapore if:
(a) the royalties are borne directly or indirectly by a person resident in Singapore or a permanentestablishmentinSingapore;or
(b) theroyaltiesaredeductibleagainstanyincomeaccruinginorderivedfromSingapore.
For royalties received for any literary, dramatic, musical or artistic work or approved intellectual property or approved innovation, the taxable amount is the amount of the royalties remaining after allowable deductions or 10% of the gross amount, whichever is the less.
4 Charge Charge includes the income received under a deed or an order of court. Alimony and maintenance payment
received by a female individual from her ex-husband, whether paid voluntarily or under a Court Order or Deed of Separation is exempt from tax.
5 Estate/Trust Income Estate/trust income includes any income distribution (estate income) received from an estate under
administrationoryourshareofentitlementofincome(trustincome)fromaprivatetrustoranestateheldintrust.
For estate income, please declare the income in the year you received it. For trust income, please declare your share of the income in the year you are entitled to it.
You are not required to declare capital distribution and exempt income. More details are available at www.iras.gov.sg.
6 Gains or Profits of an Income Nature Not Included in the Above Categories These includeany incomewhichdoesnot fallwithinanyof theotherclassificationsof incomeasstated
above. For example:
(a)DividendsreceivedfromNTUCHealthcareCo-operativeLtd
IfyouareanNRIC/FINholder,donotenter thedividend income fromNTUCFairPriceCo-operativeand NTUC Income Insurance Co-operative Ltd as the income will automatically be included in theassessment.
(b) WithdrawalsfromtheSupplementaryRetirementScheme(SRS)
The information will be sent electronically to the Comptroller of Income Tax by the SRS operators and will automatically be included in the assessment. If you are a foreigner or a Singapore Permanent Resident who is leaving Singapore, please send us a statement from your SRS operator for the purpose of tax clearance.
8 Income Not Previously Reported If you have received income for any period from 1 January 2011 to 31 December 2014 that has not been
previously reported, please state the type of income, the date on wihich the income was received, the period during which the income relates to and the amount of the income.
Fordirector’sfees,pleasestatethedateonwhichthefeeswereapprovedatthecompany’sAnnualGeneralMeeting or Extraordinary General Meeting.
Explanatory notes for items on page 3 of Form B
5 Donations(a) ForYA2016,ataxdeductionof3timesthevalueofthedonationwillbegivenonallcashorspecified
donationsmadetoapprovedInstitutionsofaPublicCharacter(IPCs)andotherapprovedrecipients,andforcashdonationsmadethroughapprovedgrantmakingphilanthropicorganisations(‘grantmakers’)toIPCs. Please refer to the Charity Portal website at www.charities.gov.sg/Pages/Home.aspxtoconfirmifan organisation is a registered IPC.
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(b) Inorder tobegiven taxdeductionson thedonations,all individualsandbusinessesare required toprovide their identification number (e.g. NRIC/FIN/UEN) directly to the IPCs when theymake cashdonations. IRAS will no longer accept claims for tax deduction on donations based on donation receipts. Taxdeductionsforsuchdonationswillautomaticallybereflectedinthetaxassessmentsofthedonorsbased on information from the IPCs.
(c) If your employer is not in theAuto-Inclusion Scheme for Employment Income, enter the amount of 3 times thevalueof thedonation (roundedup to thenearestdollar) [seepoint (a)above]deductedthrough your salary, to an approved IPC. The donation amount will be shown in the Form IR8A.
(d) Anyunutiliseddonationscanbecarriedforwardtobeoffsetagainsttheincomeforanysubsequentyear,up to a maximum of 5 years.
6 ReliefsReliefs Auto-Included in the assessment:DO NOT claim the reliefs which are Auto-Included based on your eligibility and records from the relevant parties.
• Earned Income Relief (EIR)This relief is deducted automatically against your income from employment, pension, trade, business, profession and vocation up to the maximum amounts as shown below. The amount of EIR depends on your age.
Your age as at 31 December 2015 EIR Handicapped EIR
Below 55 $1,000 $ 4,000
55 to 59 $6,000 $10,000
60 and above $8,000 $12,000
For partnership income, only an acting partner is entitled to earned income relief on his share of partnership income while a sleeping partner is not.
IfyouareclaiminghandicappedEIRforthefirsttime,pleasecompletethe“ApplicationforClaimofHandicapped-Related Tax Reliefs” form downloadable from www.iras.gov.sg.
• CPF Cash Top-UpIf you are a Singapore NRIC holder and in 2015 you have topped up or your employer has topped up on your behalf in cash,your retirementaccount (for recipientsaged55andabove)orspecialaccount (for recipientsbelowage55)undertheRetirementSumTopping-UpScheme,youwillgetanautomaticdeductionfortheamounttopped up, capped at $7,000 per year. The deduction is given based on information from CPF Board.
Another separate tax relief capped at $7,000 per year will automatically be given for cash top-ups made in 2015 toyourparents’,grandparents’,spouse’s,siblings’,parents-in-law’sorgrandparents-in-law’sretirementaccountsorspecialaccountsundertheRetirementSumTopping-UpScheme.
Forcashtop-upsmadein2015toyourspouse’sorsiblings’retirementaccountsorspecialaccounts,eachofyourspouse or siblings must not have income of more than $4,000 in the year preceding the year of top-up if he/she is not physically or mentally handicapped when the cash top-up is made. For this purpose, income includes taxable income(e.g.trade,employmentandrental),tax-exemptincome(e.g.bankinterest,dividendsandpensions)andforeign-sourcedincome(regardlessofwhetherithasbeenremittedtoSingapore).
You will not get a tax relief if you transferred money from your CPF account to your own, your parents’,grandparents’,spouse’s,siblings’,parents-in-law’sorgrandparents-in-law’sCPFretirementaccountsorspecialaccounts.
• Supplementary Retirement Scheme (SRS)Relief for contributions to the SRS in 2015 made by you or your employer on your behalf will be allowed automatically based on information provided by the SRS operators.
The SRS contributions made by you or your employer on your behalf cannot exceed his SRS contribution cap. The current SRS contribution cap is $12,750 for Singapore citizens and Singapore Permanent Residents and $29,750 for foreigners.
However, if you are a foreigner or Singapore Permanent Resident seeking tax clearance, and wish to claim relief on your contributions made in the year of cessation/departure, you will need to send us a statement from the SRS operator for the purpose of tax clearance
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• NSman Relief (for NSman, Wife or Parent of NSman)For operationally ready NSman
This relief will automatically be allowed to you based on the information provided by MINDEF/Singapore Police Force/Singapore Civil Defence Force.
An additional tax relief of $2,000willbeallowedtokeycommandandstaffappointmentholders(KAH)overandabove what he will normally receive as an NSman.
Please note that only ONE of the following reliefs will automatically be allowed to you based on your eligibility:
Category of NSman Non-KAH KAH
Inactive NSman $1,500 $3,500
ActiveNSman* $3,000 $5,000
*ForthosewhohaveservedNationalServiceandarecalledupannuallyforin-camptrainingandotheractivities.
For wife of operationally ready NSman
You must be a Singapore citizen to get an automatic deduction of $750 against income taxed in your name.
For parents of operationally ready NSman
If you have children who are operationally ready NSman, you must be a Singapore citizen to get an automatic deduction of $750 on one NSman. Only 2 parents will be allowed the relief on the same NSman with the maximum relief for each parent capped at $750.
Each parent or wife of the NSman is entitled to only one type of relief, i.e.:
(a) IfanNSmanhasasonwhoisalsoanNSman,hewillbeallowedtoclaimtheNSmanreliefORthereliefasaparentofanNSman,whicheveristhehigher;
(b) IfanindividualisthewifeofanNSmanaswellasthemotherofanotherNSman,shewillbeallowedreliefas a wife of an NSman OR the mother of another NSman.
Reliefs Not Auto-Included in the assessment:You need to make a claim for the following reliefs which are not automatically granted. You are still required to make a claim in your tax form even if the amount of relief claimed remains unchanged as compared to the previous year. Please ensure that you meet all the criteria of claim. Penalties may be imposed for any wrongful claimofreliefs.Wewilldisallowyourclaimandwithdrawthereliefuponreviewofyourassessment.
Ifyouareclaimingthehandicapped-relatedtaxrelief(s) forthefirst time,pleasecompletethe“ApplicationforClaim of Handicapped-Related Tax Reliefs” form which is downloadable from www.iras.gov.sg.
• Spouse ReliefYou can claim:
(a)$2,000ifyouwerelivingwithorsupportingyourspousein2015;
(b)up to $2,000 or the amount of maintenance payments paid, whichever is lower, if you are legallyseparated from your wife and you have paid maintenance to her in the previous year under a court order/deed of separation.
A male resident individual is not allowed to claim any relief on the alimony he has paid to his ex-wife under a Court Order.The total deduction for spouse relief must not exceed $2,000. You cannot claim Spouse Relief if your spouse hadannualincomeofmorethan$4,000in2015.Forthispurpose,incomeincludestaxableincome(e.g.trade,employmentandrental), tax-exempt income(e.g.bank interest,dividendsandpensions)andforeign-sourcedincome(regardlessofwhetherithasbeenremittedtoSingapore).
If you have claimed this relief, no other person is allowed to claim any other relief (e.g. Parent/Handicapped Parent Relief), other than for Grandparent Caregiver Relief, for your spouse.
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• Handicapped Spouse ReliefYou can claim:
(a) $5,500ifyouhavesupportedaphysicallyormentallyhandicappedspousein2015;
(b) upto$5,500ifyouarelegallyseparatedfromyourhandicappedwifeandyouhavepaidmaintenancetoher in the previous year under a Court Order/Deed of Separation.
A male resident individual is not allowed to claim any relief on the alimony he has paid to his ex-wife under a Court Order. The total deduction for Handicapped Spouse Relief must not exceed $5,500.
If you have claimed this relief, no other person is allowed to claim any other relief (e.g. Parent/Handicapped Parent Relief), other than Grandparent Caregiver Relief, for your handicapped spouse.
• Child ReliefYoucanclaimQualifyingChildRelief/HandicappedChildReliefifyouhaveachildborntoyouandyourspouse/ex-spouse, a step-child or a legally adopted child.
(a) QualifyingChildRelief(QCR)
You can claim $4,000 for each unmarried child that you have supported, who was:
1. under16yearsoldatanytimeduring2015;
2. studying full-time at a school, college, university or other educational establishment in 2015 if the child was 16yearsoldandabove;or
3. serving under articles or indenture with a view to qualifying in a trade or profession.
Your child must not have an annual income of more than $4,000 in 2015. For this purpose, income includes taxableincome(e.g.trade,employment,NSpay/allowancesandincomefrominternshipandattachment)andtax- exemptincome(e.g.bankinterest)butexcludesscholarshipsandbursaries.
(b) HandicappedChildRelief(HCR)
You can claim $7,500 if you have supported an unmarried child who was physically or mentally handicapped in 2015.YoucannotclaimQCRonthesamechildifyouareclaimingHCRinthesameyearofassessment.
YoucandivideyourclaimforQCRorHCRasagreedbetweenyouandyourspouse/ex-spouse.
(c) WorkingMother’sChildRelief(WMCR)
Aworkingmotherwhoismarried,divorcedorwidowedcanclaimWMCRforherqualifyingunmarriedchildwhoisaSingaporecitizenasat31December2015andhasfulfilledallthequalifyingconditionsfortheclaimofQCRor HCR.
Youmust indicate the order for each child at item6b on page 3 of FormB.WMCRwill then be calculatedautomatically based on your eligibility.
PleaseseethetablebelowfortheamountofWMCRallowableforeachchild.
Child Order WMCR Allowable
1st child 15%ofmother’searnedincome
2nd child 20%ofmother’searnedincome
3rd and subsequent children 25%ofmother’searnedincomeperchild
Total of QCR/HCR + WMCR = $50,000 per child*
Total WMCR is capped at 100% of the mother’s earned income
*QCR/HCR, regardless of whether it is claimed by the father or mother, will be allowed first. WMCR will be limited to the balance after the QCR/HCR claim is allowed.
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Example:
You and your wife wish to claim reliefs for your six children as follows for YA 2016:
Yourself Your wife
QCRfor1st to 5thchild($4,000each)
HCR for 6thchild($7,500)
WMCRforallsixchildren
Pleaseindicatetheidentificationtypeandnumberofyourchildrenasfollows:
Yourself
Order of
Child
Claim Type
(QorH)
Claiming for
WMCR? (YorN)
IdentificationType
(1,2,3,4 or5) IdentificationNumber
1 Q N 1 S 9 2 0 1 2 3 4 A $ 4 0 0 0
2 Q N 1 S 9 4 0 1 2 3 4 B $ 4 0 0 0
3 Q N 1 S 9 6 0 1 2 3 4 C $ 4 0 0 0
4 Q N 1 S 9 8 0 1 2 3 4 D $ 4 0 0 0
N $ 1 1 5 0 0
If you are claiming for the 5thandsubsequentchildren,pleaseenterthetotalamountofQCR/HCRforthe5th and subsequentchildren.Leavetheboxesfororderofchild,claimtypeandidentificationtypeblank.Pleaseprovidedetails of the children at item 3 of Appendix 3
If you have claimed this relief, no other person is allowed to claim any other relief (e.g. Handicapped Brother/Sister Relief), for the same child.
YourWife
Order of
Child
Claim Type
(QorH)
Claiming for
WMCR? (YorN)
IdentificationType
(1,2,3,4 or5) IdentificationNumber
1 Q Y 1 S 9 2 0 1 2 3 4 A $ 0
2 Q Y 1 S 9 4 0 1 2 3 4 B $ 0
3 Q Y 1 S 9 6 0 1 2 3 4 C $ 0
4 Q Y 1 S 9 8 0 1 2 3 4 D $ 0
Y $ 0
If you are claiming for the 5thandsubsequentchildren,pleaseenter“0”fortheamountofWMCR.Enter“Y”forClaimforWMCR.Leaveotherboxesblank.Pleaseprovidedetailsofthechildrenatitem3ofAppendix3
• Parent/Handicapped Parent Relief You can claim this relief if you have supported your parents, grandparents or great-grandparents or those of your spousein2015.Youroryourspouse’sparents/grandparents/great-grandparentsmust:
(a)belivinginSingaporein2015;and
(b) be55yearsoldorolderin2015,orphysicallyormentallyhandicapped(pleaseprovidethehandicapdetails);and
(c) nothaveanannualincomeofmorethan$4,000ifhe/sheisnotphysicallyormentallyhandicappedin2015.Forthispurpose,incomeincludestaxableincome(e.g.trade,employmentandrental),tax-exemptincome(e.g.bankinterest,dividendsandpensions)andforeign-sourcedincome(regardlessofwhetherithasbeenremittedtoSingapore).
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If they did not live with you in the same household in Singapore, you can claim this relief only if you had incurred at least $2,000 to support each of them in 2015.
Amount of relief allowable for each dependant:
Parent Relief Handicapped Parent Relief
Dependant NOT staying with you $5,500 $10,000
Dependant staying with you $9,000 $14,000
You can claim either Parent Relief or Handicapped Parent Relief but not both, for the same dependant, up to a maximum of 2 dependants.
The amount of relief can be shared among all eligible claimants in the proportion they agree on so long as the combined amount of claims submitted by all claimants does not exceed the current amount of relief per parent.
If you have claimed this relief, no other persons is allowed to claim any other relief (e.g. Spouse Relief), other than Grandparent Caregiver Relief, for the same dependant(s).
The amount of relief that can be shared:
(a) Ifat least one of the claimants stays with the dependant, the amount of Parent/Handicapped Parent Relief to be shared is $9,000 or $14,000 respectively,
(b) If none of the claimants stays with the dependant, the amount of Parent/Handicapped Parent Relief to be shared is $5,500 or $10,000 respectively
Claimants must agree on the basis of apportionment before claiming Parent/Handicapped Parent Relief for the same dependant(s). Otherwise, the Comptroller of Income Tax will apportion the relief equally among all claimants.
• Grandparent Caregiver Relief You can claim a deduction of $3,000 against your earned income for one ofyouroryourspouse’s/ex-spouse’sparent or grandparent if you are a working motherwhoismarried,divorcedorwidowed.Youroryourspouse’s/ex-spouse’sparentorgrandparentmust:
(a)belivinginSingaporein2015;and(b)belookingafteranyofyourchildren*whoisacitizenofSingaporeandis12yearsoldoryoungerin2015;
and(c) notbecarryingonanytrade,business,profession,vocationoremploymentduringtheyear2015. *Referstoachildwhowasborntoyouandyourspouse/ex-spouse,astep-childoralegallyadoptedchild.
If you have claimed Grandparent Caregiver Relief, no other person is allowed to claim this relief for the same caregiver.
• Handicapped Brother/Sister ReliefYoucanclaim$5,500 foreachdependant if youhadsupportedyouroryourspouse’sphysicallyormentallyhandicapped brothers or sisters who were living in Singapore in 2015.
Your handicapped siblings or siblings-in-law for whom you are claiming relief must have lived with you in the same household in 2015. If not, you must have incurred at least $2,000 to support each of them in 2015.
If you have claimed this relief, no other person is allowed to claim any other reliefs (e.g. Spouse Relief), other than Grandparent Caregiver Relief, for the same sibling(s) or sibling(s)-in-law.
For the 3rd and subsequent claim of Handicapped Brother/Sister Relief, please enter the total claim at the last row at item 6e on Page 3 of your Form B.
Theamountof reliefcanbesharedamongyoursiblingsorsibling(s)-in-law whowish toclaimHandicappedBrother/Sister Reliefforthesamedependant(s).
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• Provident Fund (a) Compulsory Contributions to CPF/Approved Pension or Provident Fund by Singaporeans and
Singapore Permanent Resident Employees
Such contributions must not be more than the statutory contributions under the CPF Act.
TheordinarywageceilingforCPFcontributionis$5,000permonth.Thetotalordinarywages(OW)ceilingforCPFcontributionwillbecappedat$60,000(i.e.12months×$5,000)andtheoverallincomecaponcompulsoryCPFcontributions is$85,000 (i.e.17months×$5,000).Additionalwagesceiling forCPFcontributionwillbecappedatanamountequaltothedifferencebetween$85,000andtheamountofOW.
The CPF contributions of employees seconded or posted overseas are considered as voluntary contributions and are not claimable.
YouneednotfillinyourCPFcontributionsifyouremploymentincomeisauto-includedaswegetthisinformationdirectly from your employer.
(b) Voluntary contribution to one’s own Medisave Account
If you were a Singaporean or Singapore Permanent Resident in 2015, you can claim your voluntary cash contributionwithintheannualCPFcontributioncapof$31,450(i.e.17monthsx$5,000x37%)andwithintheBasicHealthcareSum,thatisspecificallydirectedbyyoutobepaidtoyourownMedisaveAccount,providedthatsuch voluntary contribution has not been claimed by you as a self-employed person.
(c) 1. Compulsory Contributions to CPF by Self-Employed Persons (Medisave Contribution)
2. Voluntary Contributions to CPF by Self-Employed Persons
Ifyouareaself-employedperson(SingaporeanorSingaporePermanentResident),youarerequiredtomakecompulsory Medisave contribution if you earned a net trade income of more than $6,000 in 2015.
Medisave contribution for the year 2015 of a self-employed person is determined based on his net trade income assessedattheratesspecifiedbelow:
Yearly Net Trade IncomeAge as at 1 January 2015
Above $6,000 to $12,000
Above $12,000 to $18,000 Above $18,000
Contribution rate Contribution rate Contribution rate
Below 35 years 4.00% 4.00% to 8.00% 8.00%(Maximum$4,800)
35 years to below 45 years 4.50% 4.50% to 9.00% 9.00%(Maximum$5,400)
45 years to below 50 years 5.00% 5.00% to 10.00% 10.00%(Maximum$6,000)
50 years and above 5.25% 5.25% to 10.50% 10.50%(Maximum$6,300)
For more details on the Medisave contribution rates, please refer to the CPF Board website at mycpf.cpf.gov.sg.The total tax relief for compulsory and voluntary CPF contributions will be capped at $31,450.This relief will automatically be included based on the contribution records transmitted by CPF Board.
• Life Insurance Youcanclaimtheinsurancepremiumsthatyouhavepaidforinsurancepoliciesonyourlifeoryourwife’slife.Premiumspaidforinsurancepolicyonyourchild’slifearenotallowed.Theamountofreliefyoucanclaimmustnotbemorethan7%oftheinsuredvalueofyourlifeoryourwife’slife.
(a) Foryourinsurancepolicyboughtonorafter10August1973,yourinsurancecompanymusthaveanofficeorabranchinSingapore.
(b) If your combinedCPFcontributionsasanemployee,asaself-employedpersonandyourvoluntarycontribution to your Medisave account were more than $5,000, you cannot claim life insurance premiums.
(c) IfyourcombinedCPFcontributionsasanemployeeandasaself-employedpersonandyourvoluntarycontribution to your Medisave account were less than $5,000, you can combine your claims as an employee, as a self-employed person and your life insurance relief up to $5,000.
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• Course Fees You can claim the actual course fees incurred, up to a maximum of $5,500, if you have:
(a) studiedanycourseorattendedanyseminar/conferenceleadingtoanapprovedacademic,professionalorvocationalqualificationin2015;or
(b) studied any course or attended any seminar/conference relating to your current trade, business,profession,vocationoremploymentin2015;or
(c) commencedanewtrade,business,profession,vocation,oremploymentin2015whichisrelatedtoanycourse, seminar/conference that you have completed between 1 January 2013 to 31 December 2014.
This relief does not apply to polytechnic/university graduates for their polytechnic/university course fees if they have never exercised any employment or carried on any trade, profession or vocation before. Vacation jobs or internships are not considered employment for the purpose of this relief.
Deferringtheclaimforcoursefeesincurredonthecourses,seminarsandconferencesspecifiedin(a)above:
If you are unable to claim the relief because your assessable income does not exceed $22,000 and you have completed such courses, seminars and conferences on or after 1 January 2015, you would be allowed to claim the relief:
(i) inthefirstsubsequentYAinwhichyourassessableincomeexceeds$22,000;or
(ii) within2YAsfromtheYArelatingtotheyearinwhichsuchcourses,seminarsorconferencesarecompleted,whichever is the earlier YA.
Allowable course fees include registration fees or enrolment fees, examination fees, tuition fees and aptitude test fees(forcomputercourses).Youcannotclaimlivingexpenses,expensesfortextbooksortravellingexpenses.
For more information on Course Fee Relief, please refer to www.iras.gov.sg.
• Foreign Maid levy (FML)You can claim twice the amount of foreign maid levy paid for one maid in 2015 against your earned income (earnedincomereferstogainsorprofitsfromtrade,business,profession,vocation,employmentorpension),ifyou are:
(a) amarriedwomanwholivedwithyourhusbandin2015;or
(b) amarriedwomanandyourhusbandisnotresidentinSingaporein2015;or
(c) separatedfromyourhusband,divorcedorwidowedandin2015hadunmarriedchildrenwholivedwithyou and for whom you could claim child relief.
You can claim the lower of:
(a) twicetheamountofFMLpaid,upto$1,920(ifyouqualifyfortheconcessionarylevyof$60permonthwitheffectfrom1May2015)or$6,360;or
(b) theamountofyourearnedincome.
It does not matter whether the levy was paid by you or your husband.
Explanatory Notes on Item 7 for Appendix 3 of Form B:
• Parenthood Tax Rebate (PTR) You can claim PTR if you are a married, divorced or widowed tax resident of Singapore who has:
(a)achildborntoyouandyourspouse/ex-spousein2015;or
(b) achildlegallyadoptedin2015butbeforehe/shereached6yearsofage;or
(c) achildborntoyouandyourspouse/ex-spousebeforeyouweremarriedtoyourspouse/ex-spouseandyour marriage was registered before your child reached 6 years of age.
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The child:
(a) mustbeaSingaporecitizenatthetimeofbirthorwithin12monthsthereafter;or
(b) mustbeaSingaporecitizenatthetimeoflegaladoptionorwithin12monthsthereafter;or
(c) mustbeSingaporecitizenatthetimeofmarriageofhis/herparentsorwithin12monthsthereafter.
The order of your children is determined based on the date of birth, date of legal adoption or date of marriage ofparents,asthecasemaybe(see(a)to(c)above),forallyourchildreninthesamehouseholdregardlessofwhether the child is a qualifying child for the purpose of PTR.
Any sibling who is deceased shall be taken into account in determining the number of siblings a child has at the time of his/her birth, adoption or marriage of his/her parents, as the case may be.
The amount of rebate is as follows:
Child Order PTR Allowable
1st child $ 5,000
2nd child $10,000
3rd and subsequent children $20,000 per child
ThePTRcanbeoffsetagainsteitherorbothyourandyourspouse’sincometax.IftheincometaxpayableforthatYA is less than the rebate, any unutilised rebate will automatically be used to offset against the income tax payable for the subsequent years until the rebate has been fully utilised.
IfyouareclaimingPTRforthefirsttime,pleasecompleteitem7ofAppendix3andsendinaphotocopyofthefollowing documents:
(a) legaladoptionpapersinthecaseofanadoptedchild;andor
(b) marriagecertificateformarriageregisteredoutsideSingapore.
If your child is given up for adoption to another family, you and your spouse will forfeit the remaining PTR balance given for this child from the YA following the year the child is given up for adoption.
Divorcees are allowed to continue to utilise their PTR balances after their divorce. If the divorcee has remarried, he/she will not be allowed to share his/her PTR balance for a child from a previous marriage with his/her new spouse.
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STATEMENT OF ACCOUNTS – HAWKERS/STALL HOLDERSWorking Sheet (For your retention)
For Period From to
Gross Sales
Add: Rental Received from Stall
REVENUE(GrossSales+RentalReceivedfromStall)
Box 1
Less: Cost of Goods Sold (e.g.Purchases,Ingredients)
GROSS PROFIT/(LOSS) (RevenuelessCostofGoodsSold)
Box 2
Less: ALLOWABLE BUSINESS EXPENSES(Disallowableexpenses:sole-proprietor’ssalary, bonus, Medisave/CPF contributions, privatecarexpenses,etc)
Rental/Property Tax Paid for Stall
Utilities
Conservancy Charges
Hawker Refuse Fee
Delivery and Transport Charges
Salary for Assistants/Helpers
Other business expenses of the Stall:(Pleasespecifythenatureofeachexpense)
Total Allowable Business Expenses Box 3
ADJUSTED PROFIT/(LOSS)Box 2 less Box 3
Box 4
SUMMARYAmounts to be declared in Internet Filing/Income Tax Form:-
4-line StatementRevenue(TotalSales/Income)(Box1)
GrossProfit(Box2)
AllowableBusinessExpenses(Box3)
AdjustedProfit/(Loss)(Box4)
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STATEMENT OF ACCOUNTS – TAXI DRIVERSWorking Sheet (For your retention)
For Period From to
Gross Passenger Fares Received
Add: Rental from Relief Driver/s
REVENUE Box 1
(GrossPassengerFares+RentalfromReliefDriver/s)
Less: ALLOWABLE BUSINESS EXPENSES(Disallowableexpenses:ownMedisave/CPFcontributions,ownmedicalexpenses)
Vehicle Rental Fee
DrivingLicence
VocationalLicence
Parking Fee
VehicleWashingExpenses
Diesel Expenses
ERP Expenses
Other business expenses of the Taxi: (Pleasespecifythenatureofeachexpense)
Total Allowable Business Expenses Box 2
ADJUSTED PROFIT/(LOSS) Box 1 less Box 2 Box 3
SUMMARY
Amounts to be declared in Internet Filing/Income Tax Form:-
4-line Statement
Revenue(TotalSales/Income)(Box1)
GrossProfit(Box1)
AllowableBusinessExpenses(Box2)
AdjustedProfit/(Loss)(Box3)
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STATEMENT OF ACCOUNTS – COMMISSION AGENTSWorking Sheet (For your retention)
For Period From to
REVENUE Box 1
(GrossCommissionReceived)
Less: ALLOWABLE BUSINESS EXPENSES(Disallowableexpenses:ownMedisave/CPFcontributions, own medical expenses, private carexpenses)
Advertisement
Phone Charges
Stationary, Postages, Printing of Name Cards
PublicTransport(MRT,TaxiorBus)
Entertainment
Gifts and Greeting Cards
Other business expenses: (Pleasespecifythenatureofeachexpense)
Total Allowable Business Expenses Box 2
ADJUSTED PROFIT/(LOSS) Box 1 less Box 2 Box 3
SUMMARY
Amounts to be declared in Internet Filing/Income Tax Form:-
4-line Statement
Revenue(TotalSales/Income)(Box1)
GrossProfit(Box1)
AllowableBusinessExpenses(Box2)
AdjustedProfit/(Loss)(Box3)
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STATEMENT OF ACCOUNTS – GENERALWorking Sheet (For your retention)
For Period From to
REVENUE (Total Sales/Income) Box 1
Less: Cost of Goods Sold
GROSS PROFIT/(LOSS)(RevenuelessCostofGoodssold)
Box 2
Less: ALLOWABLE BUSINESS EXPENSES(Disallowableexpenses:sole-proprietor’ssalary, bonus, Medisave/CPF contributions, privatecarexpenses,etc)
Rental Paid for Business Premises
Utilities
Gross Employee Salary
Employer CPF Contributions
UpkeepofEquipmentorMachinery
PublicTransport(MRT,TaxiorBus)
Other business expenses of the business: (Pleasespecifythenatureofeachexpense)
Total Allowable Business Expenses Box 3
ADJUSTED PROFIT/(LOSS) Box 2 less Box 3 Box 4
SUMMARY
Amounts to be declared in Internet Filing/Income Tax Form:-
4-line Statement
Revenue(TotalSales/Income)(Box1)
GrossProfit(Box2)
AllowableBusinessExpenses(Box3)
AdjustedProfit/(Loss)(Box4)
15-03232 IRIN 120_2016_E.indd 22 22/December/15 16:48
- E23 -
Working Sheet(For your retention)
Year of Assessment 2016 For the year ended 31 December 2015
Taxpayer
INCOMETrade, Business, Profession or VocationEmploymentInterestOther income
S$
TOTAL INCOME
Less:Donations
ASSESSABLE INCOME
Less:PERSONAL RELIEFS
Earned incomeSpouse/Handicapped SpouseChildren(QCR,HCR,WMCR)Parents/Handicapped ParentsGrandparent CaregiverHandicapped Brother/SisterProvidentFund/LifeInsuranceCourse FeesForeignMaidLevyNSman CPFCashTop-UpSupplementary Retirement Scheme
CHARGEABLE INCOME
Tax Payable on Chargeable Income
Less:DTR/Taxcredit Other reliefs
Tax Payable/Repayable before rebate
Less:ParenthoodTaxRebate
NET TAX PAYABLE/REPAYABLE
Rates of Tax for the Year of Assessment 2016Your chargeable income is the amount remaining after deducting from your assessable income the personal reliefs to which you are entitled. If you are a resident in Singapore, the rates of tax chargeable are as follows:
Chargeable Income
Rate Gross Tax Payable
Chargeable Income
Rate Gross Tax Payable
$ % $ $ % $Onthefirst 20,000 0 0 Onthefirst 120,000 – 7,950On the next 10,000 2 200 On the next 40,000 15 6,000Onthefirst 30,000 – 200 Onthefirst 160,000 – 13,950On the next 10,000 3.5 350 On the next 40,000 17 6,800Onthefirst 40,000 – 550 Onthefirst 200,000 – 20,750On the next 40,000 7 2,800 On the next 120,000 18 21,600Onthefirst 80,000 – 3,350 Onthefirst 320,000 – 42,350On the next 40,000 11.5 4,600 Above 320,000 20
15-03232 IRIN 120_2016_E.indd 23 22/December/15 16:48
调整后的盈利／（亏损）计算表
注意事项：
您可
以使
用这
计算
表来
计算
调整
后的
盈利
／亏
损。
如果
您的
营业
额达
到或
超过
$500,000，在
呈交
经核
证的
营业
损益
表及
资产
负债
表时
，请
附上
这计
算表
。如
果您
拥有
超过
一项
生意
，而
营业
额达
到或
超过
$500,000，您
可以
复印
这计
算表
来使
用。
1.营业损益表上的净盈利／（亏损）
如是
“净
亏损
”，
请在
亏损
数额
前
加“
-”
符号
。例
如，
亏损
$500，
填
写 -500
。
2.其他入息／不需征税的收入
如有
利息
（不
包括
豁免
缴税
的利
息）
和
租金
，请
填写
在表
格B
第二
页项
目3
（其
他入
息）
内。
3.雇主公积金纳款超过公积金规定缴
交率
欲知
更多
有关
雇主
强制
性公
积金
缴交
率
的详
情，
请浏
览公
积金
局网
站
http://mycpf.cpf.gov.sg。
4.装修
请参
阅IR
AS
的电
子税
务指
南
“Incom
e Tax: T
ax Deduction for
Expenses Incurred on R
enovation or
Refurbishm
ent Works D
one to Your
Business P
remises”
。
5.生产力及创新优惠计划（PIC）
PIC 计
划适
用于
YA 2011 至 2018。
欲知
详情
，请
参考
IRA
S网
站上
的电
子税
务指
南 —
“Productivity and Innovation
Credit”。
6.医药开销
超过
雇员
酬劳
的1%
的医
药开
销，
是不
可扣
除的
。在
符合
条件
下，
若雇
主已
参
与“
可转
移医
疗福
利计
划”
或“
可转
移
医疗
保险
计划
”，
可扣
除的
顶限
则为
雇
员酬
劳的
2%。
欲知
更多
详情
，请
参阅
本
局网
站 w
ww
.iras.gov.sg。
7.购买固定资
产／资
产耗
损扣
减
固定
资产
的购
价，
包括
分期
付款
的支
出，
因属
于资
本开
销，
是不
可扣
除的
。
不过
，在
符合
条件
下，
您可
以申
请供
营
业用
途的
资产
耗损
的扣
减。
欲知
更多
详情
，您
可参
阅本
手册
第C
6 页。
8.调整后的盈利／（亏损）
请将
独资
生意
1，计
算已
调整
后的
盈利
／
（亏
损）
填写
在表
格B
第2页
的项
目
1a(9)内。
独资
生意
2和3，
则各
别填
写在
附表
1的项
目1(9)［
调整
后的
盈利
／
（亏
损）
］内
。
纳税
人姓
名：
所得
税编
号 (N
RIC
/FIN
)
商号
：
年度
从
：
至：
S$
S$
营业
损益
表上
的净
盈利
／（
亏损
）1
减：其他入息／不需征税的收入
2
利息
产业
所得
租金
收入
出售
固定
资产
的利
润
其他
：（请
注明
）
1)
2)
3)
加：不可扣除的开销
捐款
罚款
／逾
期罚
款
超过
法定
缴交
率的
雇主
公积
金纳
款3
折旧
独资
经营
人士
的薪
金／
花红
／公
积金
／保
健储
蓄／
其他
酬报
装修
4
转换
为 P
IC 现
金支
付的
合格
开销
5
银行
利息
（私
人使
用）
家庭
／私
人费
用
注销
固定
资产
的亏
损
所得
税
出售
固定
资产
的亏
损
医药
开销
6
汽车
的费
用（
E &
S车
牌的
汽车
）
已付
／应
付的
消费
税（
如果
您是
已注
册的
消费
税的
征收
人）
购买
固定
资产
7
其他
：（请
注明
）
1)
2)
3)
4)
减：
PIC 增
强扣除（300%
）5
请说
明开
销类
型（
培训
、租
用设
备、
IPR
s注册
费、
研发
成本
、设
计费
用）
1)
2)
调整
后的
盈利
／亏
损（
尚未
扣除
资产
耗损
扣减
）
减：资产耗损（包括PIC增
强免税）
5
调整后的盈利／（亏损）
8
15-03231 IRIN
120 2016_C.indd 24
22/Decem
ber/15 17:14
CO
MPU
TATI
ON
OF
AD
JUST
ED P
RO
FIT/
(LO
SS)
Not
es:
You
can
use
this
pag
e to
com
pute
the
adju
sted
pro
fit/lo
ss if
you
r bus
ines
s re
venu
e is
$50
0,00
0 or
m
ore.
Ple
ase
deta
ch a
nd s
ubm
it th
is p
age
toge
ther
with
you
r cer
tified
Sta
tem
ent o
f Acc
ount
. Yo
u ca
n m
ake
copi
es if
you
hav
e m
ore
than
1 b
usin
ess
with
reve
nue
of $
500,
000
or m
ore.
1.NetProfit/(L
oss)asshow
nin
yourTrading
and
Profit&Loss
Acc
ount
For“NetAccountingLoss”,please
enteraminussign(–)infrontofthe
lossfigure.E
.g.ifnetaccountinglossis
$500
, ent
er a
s -5
00.
2.
Inco
me
from
sep
arat
e so
urce
/N
on-ta
xabl
e in
com
e Pl
ease
als
o en
ter t
he a
mou
nt o
f Int
eres
t (excludingtax-exem
ptinterest)and
Ren
tal i
ncom
e fro
m p
rope
rty, i
f any
, in
For
m B
pag
e 2,
Sec
tion
3 [O
THER
IN
CO
ME]
.
3.Em
ployers’CPF
con
tributions
exce
edin
g C
PF s
tatu
tory
co
ntrib
utio
n ra
tes
Ple
ase
refe
r to
the
CP
F B
oard
web
site
at
http
://m
ycpf
.cpf
.gov
.sg
for
the
deta
ils
on th
e co
mpu
lsor
y C
PF
con
trib
utio
ns
rate
s by
em
ploy
er.
4.
Ren
ovat
ion
Plea
se re
fer t
o th
e IR
AS e
-Tax
Gui
de
“Inco
me
Tax:
Tax
Ded
uctio
n fo
r Ex
pens
es In
curre
d on
Ren
ovat
ion
or
RefurbishmentW
orksDonetoYour
Busi
ness
Pre
mis
es”.
5.
Prod
uctiv
ity a
nd In
nova
tion
Cre
dit (
PIC
)Th
e PI
C s
chem
e is
ava
ilabl
e fro
mYA
2011
to 2
018.
For
mor
e In
form
atio
n,
plea
se re
fer t
o IR
AS e
-Tax
Gui
de
“Pro
duct
ivity
and
Inno
vatio
n C
redi
t”
at w
ww.
iras.
gov.s
g.
6. M
edic
al e
xpen
ses
Med
ical e
xpen
ses
exce
edin
g 1%
of t
otal
em
ployees’remunerationcannotbe
claim
ed a
s a
dedu
ctio
n. F
or e
mpl
oyer
s th
at h
ave
impl
emen
ted
eith
er th
e Po
rtableMedica
lBenefitsSchem
eor
the
Tran
sfer
able
Med
ical I
nsur
ance
Sc
hem
e an
d ha
ve m
et th
e qu
alify
ing
cond
itions
und
er th
e re
spec
tive
Sche
mes
, the
cap
on
the
med
ical
expensesis2%ofthetotalemployees’
rem
uner
atio
n. P
leas
e re
fer t
o w
ww.ir
as.
gov.s
g fo
r mor
e de
tails
.
7.Pu
rchaseoffi
xedassets/Capital
Allo
wan
ces
Costsoffixedassetspurchased,
incl
udin
g hi
re p
urch
ase
inst
alm
ents
, ar
e ca
pita
l exp
ense
s an
d ar
e no
t de
duct
ible
. How
ever
, you
can
cla
im
Cap
ital A
llow
ance
s on
the
cost
pai
d fo
r qu
alify
ing
asse
ts u
sed
in y
our b
usin
ess.
Plea
se re
fer t
o pa
ge E
6 of
this
Gui
de
for m
ore
info
rmat
ion
on C
apita
l Al
low
ance
s.
8.AdjustedProfi
t/(Lo
ss)
PleaseentertheAd
justedProfit/(Loss)
figurecalculatedforS
oleProprietorship
1, in
For
m B
pag
e 2,
Sec
tion
1a, i
tem
9[AdjustedProfit/Loss].ForSole
Prop
rieto
rshi
ps 2
and
3, p
leas
e en
ter
therespectiveAd
justedProfit/(Loss)
figuresinFormBAppendix1,Section
1,item
9[A
djustedProfit/Loss].
Nam
e of
Tax
paye
r
TaxReferenceNo.(N
RIC/FIN)
Nam
e of
Bus
ines
s:
For p
erio
d Fr
om:
To:
S$S$
NetAccountingProfit/(Loss)asshow
ninyourT
radingandProfit&LossAccount1
Less
: Inc
ome
from
sep
arat
e so
urce
/Non
-taxa
ble
inco
me2
Inte
rest
Ren
tal f
rom
pro
perty
Profitonsaleoffixedassets
Others:(pleasespecify)
1)
2)
3)
Add
: Dis
allo
wab
le e
xpen
ses
Don
atio
ns
Penalties/fines/latepaymentcharges
Empl
oyer
s' C
PF c
ontri
butio
ns e
xcee
ding
CPF
sta
tuto
ry ra
tes3
Dep
reci
atio
n
Sole-proprietor’ssalary/Bo
nus/CPF
/Medisave/OtherBenefits
Ren
ovat
ion4
QualifyingexpenditureconvertedtoPICcashpayout
5
Bankinterest(privateusage)
Dom
estic
/Priv
ate
Expe
nses
Fixe
d as
sets
writ
ten
off
Inco
me
tax
Lossonsaleoffixedassets
Med
ical
exp
ense
s6
MotorvehicleexpensesapplicabletoE&S-platecars
GST
pai
d/pa
yabl
e if
you
are
a G
ST-re
gist
ered
trad
er
Purchaseoffixedassets
7
Others:(pleasespecify)
1)
2)
3)
4)
Less
: PIC
Enh
ance
d De
duct
ions
(300
%)5
Pleasespecifytypeofe
xpenses(Training,leasingofequipment,registrationof
IPRs
,R&D
.designcosts)
1)
2)
AdjustedProfit/LossbeforeCapitalAllowances
Less
: Cap
ital A
llow
ance
s (in
clud
ing
PIC
Enha
nced
Allo
wan
ces)
5
Adj
uste
d Pr
ofit/(
Loss
)8
15-03232 IRIN 120_2016_E.indd 24 22/December/15 16:48
CO
MPU
TATI
ON
OF
AD
JUST
ED P
RO
FIT/
(LO
SS)
Not
es:
You
can
use
this
pag
e to
com
pute
the
adju
sted
pro
fit/lo
ss if
you
r bus
ines
s re
venu
e is
$50
0,00
0 or
m
ore.
Ple
ase
deta
ch a
nd s
ubm
it th
is p
age
toge
ther
with
you
r cer
tified
Sta
tem
ent o
f Acc
ount
. Yo
u ca
n m
ake
copi
es if
you
hav
e m
ore
than
1 b
usin
ess
with
reve
nue
of $
500,
000
or m
ore.
1.NetProfit/(L
oss)asshow
nin
yourTrading
and
Profit&Loss
Acc
ount
For“NetAccountingLoss”,please
enteraminussign(–)infrontofthe
lossfigure.E
.g.ifnetaccountinglossis
$500
, ent
er a
s -5
00.
2.
Inco
me
from
sep
arat
e so
urce
/N
on-ta
xabl
e in
com
e Pl
ease
als
o en
ter t
he a
mou
nt o
f Int
eres
t (excludingtax-exem
ptinterest)and
Ren
tal i
ncom
e fro
m p
rope
rty, i
f any
, in
For
m B
pag
e 2,
Sec
tion
3 [O
THER
IN
CO
ME]
.
3.Em
ployers’CPF
con
tributions
exce
edin
g C
PF s
tatu
tory
co
ntrib
utio
n ra
tes
Ple
ase
refe
r to
the
CP
F B
oard
web
site
at
http
://m
ycpf
.cpf
.gov
.sg
for
the
deta
ils
on th
e co
mpu
lsor
y C
PF
con
trib
utio
ns
rate
s by
em
ploy
er.
4.
Ren
ovat
ion
Plea
se re
fer t
o th
e IR
AS e
-Tax
Gui
de
“Inco
me
Tax:
Tax
Ded
uctio
n fo
r Ex
pens
es In
curre
d on
Ren
ovat
ion
or
RefurbishmentW
orksDonetoYour
Busi
ness
Pre
mis
es”.
5.
Prod
uctiv
ity a
nd In
nova
tion
Cre
dit (
PIC
)Th
e PI
C s
chem
e is
ava
ilabl
e fro
mYA
2011
to 2
018.
For
mor
e In
form
atio
n,
plea
se re
fer t
o IR
AS e
-Tax
Gui
de
“Pro
duct
ivity
and
Inno
vatio
n C
redi
t”
at w
ww.
iras.
gov.s
g.
6. M
edic
al e
xpen
ses
Med
ical e
xpen
ses
exce
edin
g 1%
of t
otal
em
ployees’remunerationcannotbe
claim
ed a
s a
dedu
ctio
n. F
or e
mpl
oyer
s th
at h
ave
impl
emen
ted
eith
er th
e Po
rtableMedica
lBenefitsSchem
eor
the
Tran
sfer
able
Med
ical I
nsur
ance
Sc
hem
e an
d ha
ve m
et th
e qu
alify
ing
cond
itions
und
er th
e re
spec
tive
Sche
mes
, the
cap
on
the
med
ical
expensesis2%ofthetotalemployees’
rem
uner
atio
n. P
leas
e re
fer t
o w
ww.ir
as.
gov.s
g fo
r mor
e de
tails
.
7.Pu
rchaseoffi
xedassets/Capital
Allo
wan
ces
Costsoffixedassetspurchased,
incl
udin
g hi
re p
urch
ase
inst
alm
ents
, ar
e ca
pita
l exp
ense
s an
d ar
e no
t de
duct
ible
. How
ever
, you
can
cla
im
Cap
ital A
llow
ance
s on
the
cost
pai
d fo
r qu
alify
ing
asse
ts u
sed
in y
our b
usin
ess.
Plea
se re
fer t
o pa
ge E
6 of
this
Gui
de
for m
ore
info
rmat
ion
on C
apita
l Al
low
ance
s.
8.AdjustedProfi
t/(Lo
ss)
PleaseentertheAd
justedProfit/(Loss)
figurecalculatedforS
oleProprietorship
1, in
For
m B
pag
e 2,
Sec
tion
1a, i
tem
9[AdjustedProfit/Loss].ForSole
Prop
rieto
rshi
ps 2
and
3, p
leas
e en
ter
therespectiveAd
justedProfit/(Loss)
figuresinFormBAppendix1,Section
1,item
9[A
djustedProfit/Loss].
Nam
e of
Tax
paye
r
TaxReferenceNo.(N
RIC/FIN)
Nam
e of
Bus
ines
s:
For p
erio
d Fr
om:
To:
S$S$
NetAccountingProfit/(Loss)asshow
ninyourT
radingandProfit&LossAccount1
Less
: Inc
ome
from
sep
arat
e so
urce
/Non
-taxa
ble
inco
me2
Inte
rest
Ren
tal f
rom
pro
perty
Profitonsaleoffixedassets
Others:(pleasespecify)
1)
2)
3)
Add
: Dis
allo
wab
le e
xpen
ses
Don
atio
ns
Penalties/fines/latepaymentcharges
Empl
oyer
s' C
PF c
ontri
butio
ns e
xcee
ding
CPF
sta
tuto
ry ra
tes3
Dep
reci
atio
n
Sole-proprietor’ssalary/Bo
nus/CPF
/Medisave/OtherBenefits
Ren
ovat
ion4
QualifyingexpenditureconvertedtoPICcashpayout
5
Bankinterest(privateusage)
Dom
estic
/Priv
ate
Expe
nses
Fixe
d as
sets
writ
ten
off
Inco
me
tax
Lossonsaleoffixedassets
Med
ical
exp
ense
s6
MotorvehicleexpensesapplicabletoE&S-platecars
GST
pai
d/pa
yabl
e if
you
are
a G
ST-re
gist
ered
trad
er
Purchaseoffixedassets
7
Others:(pleasespecify)
1)
2)
3)
4)
Less
: PIC
Enh
ance
d De
duct
ions
(300
%)5
Pleasespecifytypeofe
xpenses(Training,leasingofequipment,registrationof
IPRs
,R&D
.designcosts)
1)
2)
AdjustedProfit/LossbeforeCapitalAllowances
Less
: Cap
ital A
llow
ance
s (in
clud
ing
PIC
Enha
nced
Allo
wan
ces)
5
Adj
uste
d Pr
ofit/(
Loss
)8
15-03232 IRIN 120_2016_E.indd 24 22/December/15 16:48
调整后的盈利／（亏损）计算表
注意事项：
您可
以使
用这
计算
表来
计算
调整
后的
盈利
／亏
损。
如果
您的
营业
额达
到或
超过
$500,000，在
呈交
经核
证的
营业
损益
表及
资产
负债
表时
，请
附上
这计
算表
。如
果您
拥有
超过
一项
生意
，而
营业
额达
到或
超过
$500,000，您
可以
复印
这计
算表
来使
用。
1.营业损益表上的净盈利／（亏损）
如是
“净
亏损
”，
请在
亏损
数额
前
加“
-”
符号
。例
如，
亏损
$500，
填
写 -500
。
2.其他入息／不需征税的收入
如有
利息
（不
包括
豁免
缴税
的利
息）
和
租金
，请
填写
在表
格B
第二
页项
目3
（其
他入
息）
内。
3.雇主公积金纳款超过公积金规定缴
交率
欲知
更多
有关
雇主
强制
性公
积金
缴交
率
的详
情，
请浏
览公
积金
局网
站
http://mycpf.cpf.gov.sg。
4.装修
请参
阅IR
AS
的电
子税
务指
南
“Incom
e Tax: T
ax Deduction for
Expenses Incurred on R
enovation or
Refurbishm
ent Works D
one to Your
Business P
remises”
。
5.生产力及创新优惠计划（PIC）
PIC 计
划适
用于
YA 2011 至 2018。
欲知
详情
，请
参考
IRA
S网
站上
的电
子税
务指
南 —
“Productivity and Innovation
Credit”。
6.医药开销
超过
雇员
酬劳
的1%
的医
药开
销，
是不
可扣
除的
。在
符合
条件
下，
若雇
主已
参
与“
可转
移医
疗福
利计
划”
或“
可转
移
医疗
保险
计划
”，
可扣
除的
顶限
则为
雇
员酬
劳的
2%。
欲知
更多
详情
，请
参阅
本
局网
站 w
ww
.iras.gov.sg。
7.购买固定资
产／资
产耗
损扣
减
固定
资产
的购
价，
包括
分期
付款
的支
出，
因属
于资
本开
销，
是不
可扣
除的
。
不过
，在
符合
条件
下，
您可
以申
请供
营
业用
途的
资产
耗损
的扣
减。
欲知
更多
详情
，您
可参
阅本
手册
第C
6 页。
8.调整后的盈利／（亏损）
请将
独资
生意
1，计
算已
调整
后的
盈利
／
（亏
损）
填写
在表
格B
第2页
的项
目
1a(9)内。
独资
生意
2和3，
则各
别填
写在
附表
1的项
目1(9)［
调整
后的
盈利
／
（亏
损）
］内
。
纳税
人姓
名：
所得
税编
号 (N
RIC
/FIN
)
商号
：
年度
从
：
至：
S$
S$
营业
损益
表上
的净
盈利
／（
亏损
）1
减：其他入息／不需征税的收入
2
利息
产业
所得
租金
收入
出售
固定
资产
的利
润
其他
：（请
注明
）
1)
2)
3)
加：不可扣除的开销
捐款
罚款
／逾
期罚
款
超过
法定
缴交
率的
雇主
公积
金纳
款3
折旧
独资
经营
人士
的薪
金／
花红
／公
积金
／保
健储
蓄／
其他
酬报
装修
4
转换
为 P
IC 现
金支
付的
合格
开销
5
银行
利息
（私
人使
用）
家庭
／私
人费
用
注销
固定
资产
的亏
损
所得
税
出售
固定
资产
的亏
损
医药
开销
6
汽车
的费
用（
E &
S车
牌的
汽车
）
已付
／应
付的
消费
税（
如果
您是
已注
册的
消费
税的
征收
人）
购买
固定
资产
7
其他
：（请
注明
）
1)
2)
3)
4)
减：
PIC 增
强扣除（300%
）5
请说
明开
销类
型（
培训
、租
用设
备、
IPR
s注册
费、
研发
成本
、设
计费
用）
1)
2)
调整
后的
盈利
／亏
损（
尚未
扣除
资产
耗损
扣减
）
减：资产耗损（包括PIC增
强免税）
5
调整后的盈利／（亏损）
8
15-03231 IRIN
120 2016_C.indd 24
22/Decem
ber/15 17:14
IRIN120/2016/C/E
只要收到报税通知，您就必须呈报所得税。
请于2016年4月15日或之前
将您已填妥的报税表格寄回本局
自雇人士呈报个人所得税手册
(Form B)
现在就使用您的 SingPass 或 IRAS PIN登入 mytax.iras.gov.sg 进行电子报税。
15-03231 IRIN120 2016_C.indd 1 6/January/16 13:19
- C1 -
目录
页数
附件 ........................................................................................................................................ C2重要事项 .................................................................................................................................C22016 估税年生效的修订条例...................................................................................................C3如何填报表格 B .......................................................................................................................C4保存营业发票、记录与收据 ....................................................................................................C4通过财路缴付税款 ...................................................................................................................C4说明表格B第2页的事项：1 贸易、商业、专业或行业的盈利 .......................................................................................C5
a. 独资生意／自雇人士的入息 ..................................................................................C5 b. 合伙生意 ...............................................................................................................C8
2 雇用 .............................................................................................................................C83 其他入息 ...........................................................................................................................C8
- 利息 ..........................................................................................................................C8 - 房地产租金 ...............................................................................................................C9 - 版权费 ......................................................................................................................C10 - 索偿 ..........................................................................................................................C10 - 遗产／信托入息 ........................................................................................................C10 - 未归入以上所列的其他入息性质的收益或盈利 .........................................................C10
- 之前未呈报的入息 ....................................................................................................C10说明表格B第3页的事项：
5 捐款 .............................................................................................................................C106 扣除
• 劳力所得扣除 (EIR) .................................................................................................C11 • 现金填补中央公积金退休或特别户口 .......................................................................C11 • 退休辅助计划 (SRS) ................................................................................................C11 • 战备军人扣除（战备军人，其妻子或父母） ............................................................C12 • 配偶扣除 ..................................................................................................................C12 • 残障配偶扣除 ...........................................................................................................C13 • 子女扣除 ..................................................................................................................C13 • 父母／残障父母扣除 ................................................................................................C14 • 祖父母看护者扣除....................................................................................................C15 • 残障兄弟／姐妹扣除 ................................................................................................C15 • 公积金......................................................................................................................C16 • 人寿保险 ..................................................................................................................C16 • 进修课程费 ..............................................................................................................C17 • 外国女佣税 .............................................................................................................C17
家长税务回扣 (PTR) ...............................................................................................................C17营业报表样本：小贩／摊主 .............................................................................................................................C19德士司机 .............................................................................................................................C20经纪（保险、房地产等） ........................................................................................................C21其他 ........................................................................................................................................C22税额计算表（包括 2016 估税年税率表） ................................................................................C23调整后的盈利／（亏损）计算表 ...............................................................................................中页
15-03231 IRIN120 2016_C.indd 1 22/December/15 17:14
- C2 -
附件：
• 表格 B 2016（共有 4 页）
• 附表 1 – 3
• 自雇人士呈报个人所得税手册
• 回邮信封
附表 1 －多项贸易入息
如果您：
(a) 拥有两项或更多项的独资生意；或
(b) 是超过两项或更多项合伙生意的合伙人；
请填写附表1。
附表 2 －购买／销毁固定资产耗损扣减的详细表
如果您的营业额达到或超过$500,000，并要申请资产耗损扣减以抵消贸易，商业或专业的盈利，请填写附表2。
附表 3 －更新婚姻状况／新的申请／更改个人扣除的资料
如果您：
(a) 婚姻状况有所更改；或
(b) 第一次申请扣除；或是
(c) 今年申请扣除的相关资料与上一年有所不同；
请填写附表3。
重要事项：
没有按时呈交所得税表格或呈报不正确资料的人士将受到处罚。在所得税法令第94节规定下，任何人如果没有按时呈交所得税表格，将可被罚款高达 $1,000。此外，纳税人如果逾期呈报两年或以上估税年 (YA) 的所得税表格，有可能需要缴付相等于该估税年双倍应缴税金的罚金以及高达 $1,000 的罚款。
上述信息旨在加强一般的认知与理解，并非为所有可能出现的税务课题提供全面的解答。
截至 2016 年1月1日，此信息是正确的。新加坡国内税务局竭力确保有关信息符合现有法律和常规，如有任何变动，新加坡国内税务局保留做出相应调整的权利。
欲知更多详情，请浏览 www.iras.gov.sg 或拨电 1800-3568300*。
热线开放时间：星期一至星期五：早上 8 时至下午 5 时*为了继续提升我们的服务素质，热线服务的对话将被录下，以便我们进行服务素质的评估与 培训。
15-03231 IRIN120 2016_C.indd 2 22/December/15 17:14
- C3 -
2016估税年生效的修订条例
• 取消配偶之间合格的扣除和亏损转让
为了简化个人所得税制，自2016年估税年度起，已婚配偶不能再把合格的扣除和亏损转让给对方（也适用亏损转回计划）。
作为过渡措施，2015估税年度或之前出现的合格扣除和亏损，在符合现行的法令下，配偶间仍可互相转让直至2017估税年止。
在符合现行规则的条件下，任何剩余的贸易亏损或资产耗损扣减仍可结转至未来年度，用于抵销纳税人的未来收入，直到用完为止。未用的捐款也可结转至未来，用于抵销纳税人的未来收入，最长达五年。
欲知更多有关详情，请浏览我们的网站 www.iras.gov.sg.
• 个人为新加坡住宅物业的租金收入申请费用扣除之简化措施
自2016估税年度起，在该估税年期间，如果个人因获得新加坡住宅物业的租金收入而支付任何可扣除费用（利息支出除外），他可以选择用自估的出租费用，而不是按实际的可扣减费用，来抵销住宅物业的租金收入。其自估的出租费用可占住宅物业租金总收入的15％。除此之外，他也可用实际的利息支出（如有）抵销住宅物业的租金收入。
欲知更多有关详情，请浏览我们的网站 www.iras.gov.sg.
续延生产力及创新优惠计划（PIC）
为了让企业有更多时间落实提高生产力的计划，PIC有效期将延长三年至2018估税年度。
• 终止PIC奖励
2013年预算案中引入PIC奖励计划，协助企业应付日益增加的经营成本，如工资和租金，并鼓励企业创新，提高生产力。因为该计划已成功在中小型企业中推广注重生产力的文化，同时PIC计划也已广受接纳，因此PIC奖励计划将于2015估税年之后终止实施。
• 延续加薪补贴计划（WCS）
为了给企业提供更多时间来调整和适应上涨的成本，特别在人力资源方面，延续加薪补贴计划（WCS）将延长2年（即2016年和2017年）。2015年的工资增长部分由政府出资40%，而2016年至2017年期间的工资增长以及2015年加薪并持续至2017年的部分，政府将在2016年和2017年对其中的20%给予补助。
欲知更多有关详情，请浏览我们的网站 www.iras.gov.sg.
• 天使投资者扣税计划（AITD）的扩展和强化
该扣税计划将让合格的天使投资人士在2015年4月1日至2020年3月31日期间展开的合格投资享有税务优待。而对原本不符合申请AITD资格的起步企业发展计划（SEEDS）或商业天使计划（BAS）支持下的投资计划的限制也将被废除。2015年2月24日起的投资均适用。
欲知更多有关详情，请浏览我们的网站 www.iras.gov.sg.
• 捐款扣税
2015年1月1日至12月31日期间，所有给予公益金机构（IPCs）和其他被认可受益者的合格捐款，均可获得相当于捐款数目3倍的扣除额。
欲知更多有关详情，请浏览我们的网站 www.iras.gov.sg.
15-03231 IRIN120 2016_C.indd 3 22/December/15 17:14
- C4 -
如何填报表格 B1. 只需要填入整数的款额，例如：$850.80，只需填入 $850。
2. 在任何不需申报的项目里，请填写“0”。
3. 如果您的生意是在会计与企业管制局处（ACRA）注册，请将注册号码（UEN）填入第二页项目1a(4) 机构识别号码。请不要填入商业注册号码的“–”符号，例如：号码为521234-00X，只须填入 52123400X。
4. 如果您是合伙人，请将您从合伙生意中所得的薪水／花红／公积金／利益填入在第二页的项目1(b) 的“PARTNERSHIP 1”，而不是第二页的项目 2 的“EMPLOYMENT”。
保存营业发票、记录与收据
如您是自雇人士（如德士司机、小贩、经纪等），您生意的完整账目及其他交易资料必须保存至少5年，以便本局随时查证您的入息及生意开销之用。除非本局要查证，您不需呈上这些文件。
通过财路缴付税款
申请使用财路服务，您可轻松便利地选择每年一次性财路扣除或12个月免息分期的方式缴税。
您可以通过AXS Stations（仅限DBS/POSB客户）或网络银行（仅限OCBC、DBS、POSB与UOB客户）申请财路付款。您也可从本局网站 www.iras.gov.sg（Quick links > Forms > Individuals > Individuals Giro application form）下载并填写财路申请表格，或填写联同估税单寄给您的付款单（仅限OCBC、UOB、HSBC、DBS／POSB客户）申请。
欲知更多有关财路的详情，请浏览我们的网站 www.iras.gov.sg.
GIRO 的运作方式
如果选择按月使用财路支付，分期付款是从每年5月起至来年4月止。如在5月以后加入财路（GIRO）计划，分期付款将从申请经批准后的月份开始至来年的4月结束。
一旦加入我们的财路计划，在以后的估税年里，我们将根据估税的金额，从每年5月开始至来年的4月分期扣除您的税款。分期扣除的税款将依据您上一年的税额而定。当您的年度估税评定后，修订后的分期付款计划将同估税单一起寄送给您。
在我们估税之前，如果您需要更改您每个月的财路缴交额或终止财路服务，请拨打1800-3568300 或通过本局网站 www.iras.gov.sg. 使用您的 SingPass/IRAS 密码登入myTax.iras.gov.sg 点击 <myTax Mail>
每月财路扣除的日期？
财路付款是在每月的6号从您的银行户口扣除。若第一次的扣除无法通过，下一个扣除日期将会在20号。如果两次都无法扣除，那该月和下个月的分期付款税额将在下个月的6日一起被扣除。如任何扣除不通过，您将不会收到通知。如果连续两个月的分期付款税额无法扣除，您的分期付款计划将会被取消，您必须立刻缴纳全部未付的税款。
15-03231 IRIN120 2016_C.indd 4 22/December/15 17:14
- C5 -
说明表格B第2页的事项：
1 贸易、商业、专业或行业a. 独资生意／自雇人士的入息
（例如，保险代理、德士司机和小贩）
如果您从事贸易、商业、专业或行业，您必须准备好经核的证账目报表（损益表和资产负债表）以及保存完整的生意交易资料，以便本局随时查证您的入息及生意开销之用。
请按照如下所示呈报您的账目摘要：
营业额毛利／亏损可扣除的营业开销调整后的盈利／亏损
营业额
营业额是指截至 2015 年底为止的会计年度内，您的生意在扣除任何开销前的总收入，这包括：
(a) 销售货品的收入；
(b) 提供各类服务所获得或所应得的款额／收入；
(c) 发给客户的账单（无论付清与否）；
(d) 供非商业用的货品或材料，如供自己、家人或亲人使用的任何货品或材料，都应以一般的市价计算。
• 如果营业额达到或超过 $500,000，您需呈交由您签字证明真实无误的损益表和资产负债表。
• 如果营业额不超过 $500,000，您不需要呈交经核证的账目报表。
• 如果营业额不超过 $100,000，您只需呈报两行呈报表，也就是营业额和调整后的盈利/ 亏损。您不需要呈交经核证的账目报表。
如果您是以新币以外的货币来记帐，您应该以同个外币准备经核证的营业报表。可是，您必须在 所得税表格里以新币填报四行报税表。
PIC奖励和加薪补贴计划（WCS）
所收到的 PIC 奖励以及 WCS 补贴支出需在与 IRAS 派发支出的年份相关的估税年内征税。您无需在总营业收入中申报此项入息，IRAS 将自动纳入相关的估税单内。
毛利／亏损
毛利／亏损即营业额减去售货成本。如果您的业务不涉及货品销售，则毛利就相当于您的营业额。
例如：营业额 $ 29,000
减： 售货成本* $ 9,080毛利 $ 19,920
*售货成本的计算如下：
期初存货 $ 15,580加： 购货 $ 5,500
$ 21,080减： 期末存货 $ 12,000
售货成本 $ 9,080
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可扣除的营业开销
本局不接受估计的费用。只有那些完全和纯粹为了赚取利润的真正开销，才可获得扣除。这些可扣除的开销包括：
(a) 因生意所需而向外贷款所付的利息；
(b) 营业地点的租金与水电费；
(c) 维修器材、机械或厂房的费用；
(d) 在会计年度内成为坏帐的客户欠款；
(e) 雇主为雇员缴纳的强制性公积金；
(f) 在符合退休辅助计划 (SRS) 的条件下，雇主以现金缴纳雇员的 SRS 户口；
(g) 在符合公积金退休金填补计划的条件下，雇主以现金填补雇员的公积金最低存款户口；
(h) 在符合条件的情况下，您可申请装修和翻新的开销。从2013估税年起，相关的每个三年期的开支上限为300,000元。请将装修项目列在“装修和翻新的开销”表格上。该表格可从www.iras.gov.sg下载。保留该表格以供未来查证所需。欲知更多详情，请参阅电子税务指南-“Income Tax: Tax Deduction for Expenses Incurred on Renovation or Refurbishment Works Done to Your Business Premises”。
(i) 供商业用途的厂房与机器的资产耗损扣除。
各类商业使用厂房与机械的资产耗损扣除，请参考下列图表：
厂房与机械类别 可获准扣除的资产耗损扣减
1. 电脑、自动化设备、工业机器人
2. 成本不超过 $5,000 的资产
3. 2007 年 2 月 15 日至 2012 年 2 月 14 日，购买的新柴油货车或巴士来替代在 1991 年 1 月 1 日至 2006 年 10 月 1 日所注册的柴油货车或巴士。
可申请在一年内注销 100% 的资产开销。
单项成本不超过 $5,000 的资产也可在一年内注销。所有此类资产注销的顶限为每一估税年不得超过 $30,000。
在符合特定条件下，新柴油货车或巴士也可申请一年内注销。欲知更多详情，请参阅IRAS网站的电子税务指南中“One Year Write-Off for New Diesel-Driven Goods Vehicles and Buses” 一节。
2. 其他厂房与机械。（包括摩托单车和轻型货车）
可申请加速资产耗损扣减，在三年内注销全部资产开销。
已出售、废弃或销毁的厂房或机器，如果卖价少于尚未获得扣减的余额，那么尚未扣减的余额可获得扣减。如果出售／销毁所得款项超过尚未获得的扣除的余额，余额则须要征税。（此征税数额将限于之前给予该注销资产的资产耗损扣减总额）。
欲知如何计算资本津贴，您可以参考使用 www.iras.gov.sg 网站的资本津贴计算机（Quick links > Tax calculators）。
(j) 在生产力及创新优惠计划（PIC）下，任何六项提高生产力及创新活动的增强税务扣除。欲知详情，请参考新加坡国内税务局网站电子税务指南，“Productivity and Innovation Credit”。请填妥“PIC Enhanced Allowances / Deductions Declaration Form”表格并连同您的所得税呈报（表格B）一同呈上。请到新加坡国内税务局网站 www.iras.gov.sg 下载此表格。
(k) 土地集约化免税 (LIA)，欲知详情，请参考 EDB 网站上的 EDB 公告“Land Intensification Allowance Incentive”。
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(l) 开业之前一年内的营业开销（即业务在会计年度开始赚取第一笔收入而该会计年度的首日将视为正式开始营业）。欲知更多详情，请参阅本局网站的电子税务指南“Concession for Enterprise Development – Deduction of Certain Expenses Incurred before Business Revenue is Earned”。
不可扣除的开销包括：
(a) 您个人所缴交的公积金；
(b) 您所提取的款项或您的薪金和私人费用；
(c) 折旧；
(d) 汽车的费用（这些汽车包括私人租用车辆，E 或 S 车牌的私家车以及注册于公司名下而拥有 1998 年 4月 1 日或以后所发出拥车证S 或 Q 车牌的公司车）；
(e) 医药开销超过雇员酬劳的1%。但是，如符合下列条件，雇主可扣除的医药开销最高可达全部雇员总酬劳的 2%：
(i) 如果其雇员参与了“可转移医药福利计划”，“可转让医疗保险计划”或“可转移保障计划”；或者
(ii) 在相关的基期内，不定时地填补其雇员的保健储蓄户口（无论该雇员拥有多少位雇主，雇主们每年为其填补的顶限为$1,500）；并且
(iii) 符合各项计划的适用条件。
(f) 在消费税法令下，消费税征收人缴付／应付的销项税额；
(g) 罚款／逾期缴付费；
(h) 捐款；
(i) 偿还贷款和分期付款；
(j) 超逾法定税率的雇主公积金纳款；
(k) 应缴付的所得税金额；
(l) 银行利息（做为私人用途的贷款）；
(m) 根据生产力及创新优惠计划（PIC），任何符合条件且已转换为现金津贴的开支。
请注意，如果在购买或注册后一年内将该PIC自动设备或注册知识产权（IPR）售出，并且在上一估税年，该设备或知识产权已经享有增进津贴／扣除（即合格开支的 300%），必须从本年“可扣除的营业开销”中减去上一估税年享有的增进津贴／扣除数额。不过，出售PIC自动化设备可申请豁免，并按个案进行评审。要申请豁免，请到网站 www.iras.gov.sg 下载，填妥并呈上“Productivity and Innovation Credit (PIC) Disposal of Qualifying Assets Form”表格。
欲知详情，请参考新加坡国内税务局网站 www.iras.gov.sg 电子税务指南 —“Productivity and Innovation Credit”。
调整后的盈利／亏损
毛利／亏损减掉所有可扣除的营业开销及资产耗损扣减，即是调整后的盈利／亏损。
您可使用此手册中页的计算表来计算调整后的盈利／亏损。如营业额达到或超过 $500,000，请附上这计算表。
在符合条件下，在本估税年所剩余的贸易亏损和资产耗损扣减额，可以申请将高达$100,000的该亏损和扣减额“挪后”到上一个估税年使用。
欲知有关此税务处理方式的详情，请参阅本局网站 www.iras.gov.sg 上公布的电子税务指南 “Carry-Back Relief System”。
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b. 合伙生意
请填入您从合伙生意中所分得的盈利／亏损、薪金、公积金、利息、租金和其他本地与国外入息。请向您的首席合伙人确认您在合伙生意中的收入。
合伙人可扣除的开销
您可申请此费用扣除，例如您所支付的专业机构的会费，此开销未记入在合伙生意的营业损益表中，同时也不曾从其他收入申请此扣除。
如果您是合伙生意的首席合伙人，您必须另外在表格 P 里呈报合伙生意的入息，如果您还未收到表格 P，请拨电 1800-356 8300。
如果您是多项合伙生意的合伙人，请填写附表 1（第 2 部分）并将其中项目 3 的总收入转载到表格 B 第 2 页第一部份的项目 c。
2 雇用估税时自动纳入的雇用入息
您不需提供您的就职收入详情，我们会向您的雇主直接取得资料。请输入“0”即可。
您不需填报战备军人薪金。我们将直接从国防部／警察部队／民防部队取得有关资料。
估税时不自动纳入的雇用入息
如果您符合以下的情况，请将表格 IR8A/S 和／或附表 8A/8B 寄给本局：
- 您的个人所得税是由您的雇主支付；和／或
- 您收到股票认购权的收益；和／或
- 您有申请非普通居民（NOR）的税务优惠。
注意事项：
1. 请在表格 B 第二页，根据您的表格 IR8A 在 2a，b，c 和 d 项目里填写薪金、花红、董事酬金和其他的雇用入息。
2. 如果截止至 2016 年 3 月 31 日还未收到您的雇主应给您的表格 IR8A，您可以先估计您2015 年的收入。但是，当您收到表格 IR8A 时，请寄给本局。
3. 其他的雇用入息包括兼职入息、津贴、物质酬报、养老金、退休金（不包括新加坡政府所支付的养老金）以及其他应缴税的现金或物质酬报，例如股票认购权的收益等。
雇用开销
您可以申请扣除雇主没有补偿的公务开支。例如车马费（不包括使用汽车的费用）、应酬费、付给专业团体的会费、zakatfitrah捐款以及回教堂建设基金（不包括雇主参与雇用入息自动纳入计划而从薪金扣除的回教堂建设基金）。
请把实际开销的记录表和您的所得税表格一起递交给我们。并注明开销的性质、日期及数额。请保留所有有关收据，以便查证之用。本局不接受估值。
如果您是新加坡身份证或外国身份证持有者，并且已向 Majlis Ugama Islam Singapura (MUIS) 提供了有关的资料，Zakat Harta 付款将会自动从您的入息中扣除。
3 其他入息（填写表格B第4页）
1 利息
您不用为在本地受批准的银行或领有执照的金融公司存款而获得的利息报税，因为这些利息收入都可豁免缴税。
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但是，如果利息收入来自：
(a) 在新加坡未获批准的银行或无执照的金融公司存款
(b) 当店
(c) 公司与个人贷款等
所 收 到 的 利 息 收 入 则 必 须 缴 税 并 呈 报 。 请 到 新 加 坡 金 融 管 理 局 (MAS) 网页 https: / / masnetsvc.mas.gov.sg/FID.html 查阅有关本地受批准的银行或领有执照的金融公司的名单。
2 房地产租金
租金收入总额包括了家具和装饰设备的租金。您可申请扣除出租期间专门为赚取租金的相关开销，如产业税、抵押利息、火险、维修费、修理费、佣金和其他费用。
申报扣除出租费用
以下条款仅适用于出租住宅物业
自2016估税年起，您可以选择以下任何一项计算开销的方式：
(a) 自估法，即在符合条件下，您可按租金总额的15%申报出租费用（不包括抵押贷款利息）; 或
(b) 按实际开支申报出租费用。
住宅物业，不包括任何获准做为商业用途的房地产，如幼儿中心和员工宿舍。
如果以自估出租费用为准
(a) 我们允许按租金总收入15%申报出租费用（不包括抵押贷款利息）。您无需为此保留出租费用的记录;
(b) 如果所购买的出租物业需支付贷款利息，您也可以申请此扣除。但是，为将来的核查需要，您需要保留抵押利息相关文件至少5年;
(c) 您必须采用相同的计算方式在其他所有出租的住宅物业。
按自估费用申报出租开销不适用于以下情况：
(a) 获取租金收入期间，未支付任何可扣除的费用（不包括抵押贷款利息）; 或者
(b) 通过新加坡的合伙生意而获取的租金收入；或
(c) 通过信托持有的物业而获取的租金收入
如果按实际费用申报出租开销
请保留如租约、银行按揭报表、发票和收据等证明文件至少5年，以便未来核查。
出租非住宅物业
仅能申报实际出租开支。相关文件需要保留至少5年，以便未来核查。
申报租金收入
如果您收取的租金是：
(a) 在2015年从独自或联名拥有的1间房地产所得，请提供有关详情，这包括了租金总额／开销，并将您个人的净租金分配额填写在表格 B 第四页项目二的方格内。
(b) 在2015年从独自或联名拥有多过3间的房地产所得，请另备报表，并将您个人的净租金分配额填写在表格 B 第四页项目二的方格内。
(c) 出租部分房地产所得（如 1 个房间），您需要根据出租的房间数额，按比例分配可扣除的 费用。
您不可申请非扣除的开销，如：因迟交产业税而支付的罚款、上一年的产业税，寻找第一任租户时所支出的佣金、广告或律师费等费用、首次购买的家具和装置及其折旧、首次维修及装修费用、贷款偿还、地产的扩建或修建费。
租金的亏损额（即可扣除的出租总费用超过租金总收入）不可以用来抵消其他的入息。
欲知如何计算租金收入，您可以参考使用 www.iras.gov.sg 网站的租金计算机。
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3 版权费
版权费包括了从版权、专利和商标等所收到的收入。
下列的版权费将当作是新加坡的收入：
(a) 版权费是直接或间接由新加坡居民或在新加坡的常设机构所承担；或
(b) 版权费可用来扣除取自新加坡或从新加坡赚取的入息。
纳税额是从批准的知识产权、创新发明或其他作品，包括文学、戏剧、音乐及艺术所得的版权费，减去可扣除的开销或版权费的10%，视何者较低而定。
4 索偿
索偿包括根据契约或法令下所领取的入息。无论是自愿或在法令或分居契约下，女性纳税人从前夫所获得的赡养费和生活费可豁免缴税。
5 遗产／信托入息
遗产／信托入息包括任何在受管理下的遗产所收到的入息分配（遗产入息）或您从私人信托或遗产委托所应享有的分配额（信托入息）。
若是遗产入息，请按收到入息的年度呈报。对于信托入息，请根据您应得此入息的年度而呈报。
您不必呈报资本分配和免税入息。您可参阅本局网站 www.iras.gov.sg 以获取更多详情。
6 未归入以上所列的其他入息性质的收益或盈利
包括任何不在以上所列的入息，例如：
(a) 从职总英康医疗保健有限公司获得的股息。
如果您是新加坡身份证或者外国身份证持有者，您就不需填报从职总英康平价合作社以及职总英康保险合作社有限公司获得的股息收入，因为它们将自动纳入估税单内。
(b) 从退休辅助计划（SRS）中提款
退休辅助计划代理机构将会把相关的资料电传给本局，这款项将会自动纳入估税单内。
如果您是即将离开新加坡的外国人或是新加坡永久居民，请寄送一份您的退休辅助计划 （SRS）代理机构所发出的结单，以便清税之用。
8 之前未呈报的入息
如果您在 2011 年 1 月 1 日至 2014 年 12 月 31 日之间有未呈报的赚取入息，请列明入息的类别、付款日期、有关时期及未呈报入息的数额。
呈报董事酬金时，请注明在公司常年股东大会或特别股东大会上批准董事酬金的日期。
说明表格B第3页的事项:
5 捐款(a) 在2016年估税年度， 所有给予公益金机构（简称IPCs）和其他被认可受益者的现金或指
定捐款，以及通过获准慈善机构（简称 ‘grantmakers’）捐给IPC的现金捐款，均可获得捐款数目 3 倍的扣除额。请参阅 www.charities.gov.sg/Pages/Home.aspx以确认有关机构是否属于获准并注册的公益机构。
(b) 所有个人及商业机构在直接给予 IPC 现金捐款时都需要提供他们的身份证号码（例如 NRIC / FIN / UEN），以享有捐款税务扣除。IRAS 将不再接受捐款收据而给予捐款税务扣除。根据 IPC 提供的资料，税务扣除将自动纳入捐款者的估税单内。
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(c) 如果您的雇主没有参与雇用入息自动纳入计划，请填入从薪金扣除（调至整数）给予 IPC 的捐款的 3 倍数额〔请参阅上列 (a) 点〕。捐款数目将列于IR8A表格中。
(d) 任何未使用完的捐款余额将可以拨入下一年度，用来抵消长达五年的入息。
6 扣除估税时自动纳入的扣除项目
您不需填写以下的扣除，我们将根据您的符合条件及有关当局的记录，自动给予扣除。
• 劳力所得扣除（EIR）
您从雇用、养老金、贸易、商业、专业及行业所获的入息将会自动获得劳力所得扣除（EIR）。劳力所得的扣除额依年龄而定，其最高扣除额如下表所示。
31.12.2015时的年龄 劳力所得扣除额 残障者劳力所得扣除额
55 岁以下 $1,000 $ 4,000
55 至 59 岁 $6,000 $10,000
60 岁及以上 $8,000 $12,000
至于合伙生意的入息，理事合伙人可根据他所分得的款额享有劳力所得扣除，但非理事合伙人则不能享有这项扣除。
若您是第一次申请残障者劳力所得扣除，请您填写“Application for Claim of Handicapped-Related Tax Relief”表格，请到网站www.iras.gov.sg 下载该表格。
• 现金填补中央公积金退休或特别户口
若您是新加坡身份证持有者，在 2015 年，在退休金填补计划下，您本人或您的雇主用现金填补您的退休户口（适用于55岁或以上的人士）或特别户口（适用于55岁以下的人士），所填补的数额将自动获得扣除。扣除额每年以 $7,000 为限。我们将根据公积金所提供的资料而给予扣除。
在退休金填补计划下，您在2015年用现金填补您的父母、祖父母、配偶、兄弟姐妹、配偶的父母或祖父母的公积金退休或特别户口，您可获得另外一项每年顶限 $7,000 的税务扣除。
当您在2015年，以现金填补您的配偶或兄弟姐妹的退休或特别户口时，您的非残障或智障配偶或兄弟姐妹在前一年度的年入息不可超过$4000。所谓的入息包括应缴税的入息 （例如贸易、雇用及租金），免税入息（例如银行利息、股息及退休金）及国外入息（不论有汇入新加坡与否）
如果您从本人公积金账户转账至自己、您的父母、祖父母、配偶或兄弟姐妹、配偶的父母或祖父母的公积金退休或特别户头，则不能享有这项税务扣除。
• 退休辅助计划 (SRS)
根据退休辅助计划代理机构所提供的资料，您和您的雇主为您缴交的 SRS 款项将会自动获得扣除。
您和您的雇主为您缴交的总款额不得超过您 SRS 存款的顶限。目前新加坡公民和新加坡永久居民的存款顶限是 $12,750，外国公民则是 $29,750。
如果您是外国公民或是新加坡永久居民，既将离开新加坡，并想申请在离境该年所缴交的 SRS 存款的扣除，您必须呈上一份由 SRS 代理机构所发出的结单，以供清税之用。
15-03231 IRIN120 2016_C.indd 11 22/December/15 17:14
- C12 -
• 战备军人扣除（战备军人、其妻子或父母）
战备军人
此项扣除将根据国防部／新加坡警察部队／新加坡民防部队所提供的资料，自动给予扣除。
除了享有一般战备军人的税务扣除外，战备军人若拥有高级职衔（KAH）还可享有额外 $2,000 的扣除。
我们将根据您的资格自动给予以下其中一项扣除：
战备军人类别 非-KAH KAH
非活跃战备军人 $1,500 $3,500
活跃战备军人* $3,000 $5,000
*已服完国民服役，但每年有回营受训和进行其他活动的战备军人。
战备军人的妻子
您必须是新加坡公民，并且有入息须被征税，您将可以自动获得 $750 的扣除。
战备军人的父母
若您的孩子是战备军人、而您是新加坡公民，您将自动获得 $750 的扣除。同一名战备军人只限两位家长可获得此项扣除，每位家长可获得的最高$750扣除额。
每名战备军人的家长或妻子只能享有其中一项扣除，即是：
(a) 若该战备军人也是一名战备军人的父亲，那他只能获得战备军人的扣除或战备军人之父母的扣除，视何者较高而定。
(b) 若该战备军人的妻子也是另一名战备军人的母亲，那她只能获得战备军人的妻子扣除或战备军人之父母的扣除。
非自动纳入的扣除
下列的扣除不会自动纳入您的估税单内，您必须在报税时提出申请。请注意即使您申请的扣除额与去年相同，您还是需要在报税时申请扣除。请确保您符合所有的扣除条件。若我们在审查您的报税表时发现有不正确的扣除申请，您可能会受到处罚，该项扣除亦将被撤消。
若您是第一次申请残障人士相关的扣除，您必须填妥“Application for Claim of Handicapped- Related Tax Relief”表格，请到网站 www.iras.gov.sg 下载该表格。
• 配偶扣除
您可以申请扣除：
(a) 如果您的配偶在 2015 年与您同住，或由您赡养，可扣除 $2,000；
(b) 如果您与妻子在法令或分居契约下正式分居，您可申请扣除高达 $2,000 或者是您在上一年度支付给妻子的生活费，视何者较低而定。
男性居民在法令下所支付给前妻的赡养费，将不能获得任何扣除。
配偶总扣除额不能超过 $2,000。若您的配偶于 2015 年收入超过 $4,000 您就不能享有此扣除。所谓的收入包括应缴税的收入（例如贸易、雇用及租金），免税收入（例如银行利息、股息及退休金）及国外收入（不论是否已汇入新加坡）。
如果您已经申请这项扣除，其他人就不能以您的配偶作为父母／残障父母的扣除（除了祖父母看护者扣除）。
15-03231 IRIN120 2016_C.indd 12 22/December/15 17:14
- C13 -
• 残障配偶扣除
您可以申请扣除：
(a) 如果您在2015年赡养您的体障或智障配偶，您可以申请 $5,500 的扣除；
(b) 如果您已经与妻子在法令／分居契约下正式分居，并于前一年支付生活费给残障妻子，扣除额是以 $5,500为顶限。
男性居民在法令下所支付给前妻的赡养费，将不能获得任何扣除。残障配偶的总扣除额不可超过 $5,500。
如果您已申请这项扣除，其他人不可以申请以您的配偶作为父母／残障父母的扣除（除了祖父母看护者扣除）。
• 子女扣除
如果您和您的配偶／前配偶有亲生子女、继子女或合法领养的孩子，您可以申请合格子女/残障 子女扣除：
(a) 合格子女扣除（QCR）
如果您抚养的孩子未婚并符合下列条件，您可享有 $4,000 的扣除额：
1. 在 2015 年里，其年龄是在 16 岁以下；
2. 年龄超过 16 岁，但他／她在 2015 年尚在学校、大专学府或其他教育机构接受全日制教育；或
3. 您的子女为了取得贸易或专业资格而在学徒契约下工作。
于 2015 年您子女的年收入不能超过 $4,000。所谓的收入包括应缴税的收入（例如贸易、雇用、国民服役薪金／津贴及来自实习或培训的收入），及免税收入（例如银行利息）但不包括奖学金及助学金。
(b) 残障子女扣除（HCR）
如果您在2015年抚养一名体障或智障的未婚子女，您可以申请$7,500的扣除。如果您在同一估税年已经申请了残障子女扣除（HCR），则不能为同一名子女申请合法子女扣除（QCR）。
您可以与您的配偶决定如何分配 QCR 或 HCR 的扣除额。
(c) 在职母亲子女扣除（WMCR）
如果您是已婚、离婚或丧偶的在职母亲，您可以为所有未婚子女申请此项扣除。您的孩子在 2015 年 12 月 31 日或之前必须是新加坡公民，并且符合合格子女扣除或残障子女扣除的所有条件。
你必须在表格B第3页第6b项中注明子女的排行。在职母亲的子女扣除额将会根据您的符合条件自动计算。
请参阅下表以了解每名子女的 WMCR 扣除额。
子女的排行 在职母亲子女扣除额（WMCR）
第一个孩子 母亲劳力所得的 15%
第二个孩子 母亲劳力所得的 20%
第三个或之后的孩子 母亲劳力所得的 25%（每个孩子）
总扣除额QCR/HCR + WMCR = 每个孩子$50,000*
WMCR总额以在职母亲100%的劳力所得为限
*无论父母哪一方申请此项扣除，合格子女扣除／残障子女扣除都将率先给予扣除。在职母亲子女扣除（WMCR）仅适用于申请QCR / HCR扣除之后的剩余部分。
15-03231 IRIN120 2016_C.indd 13 22/December/15 17:14
- C14 -
示例：
在 2016 估税年，您与妻子想申请 6 名子女的扣除如下：
您本身 您的妻子
第 1 至第 5 个孩子的 QCR（每人 $4,000元）
第 6 个孩子的 HCR（$7,500）
6 名子女的 WMCR 扣除
请按照以下方式，注明您子女的身份证类别与号码：
您本身
子女 排行
申请类别
(Q或H)
申请WMCR?(Y或N)
身份证类别(1, 2, 3, 4
或 5) 身份证号码
1 Q N 1 S 9 2 0 1 2 3 4 A $ 4 0 0 0
2 Q N 1 S 9 4 0 1 2 3 4 B $ 4 0 0 0
3 Q N 1 S 9 6 0 1 2 3 4 C $ 4 0 0 0
4 Q N 1 S 9 8 0 1 2 3 4 D $ 4 0 0 0
N $ 1 1 5 0 0
如果您要申请第五及之后的子女扣除，请填写第五个和之后孩子的 QCR / HCR 的总额。不需填入子女的排行、申请类别和身份证类别。请在附表 3 项目 3 中提供孩子的详细资料。
如果您已申请这项扣除，其他人都不可以申请以您同一子女作为残障兄弟／姐妹的扣除。
您的妻子
子女 排行
申请类别
(Q或H)
申请WMCR?(Y或N)
身份证类别(1, 2, 3, 4
或 5) 身份证号码
1 Q Y 1 S 9 2 0 1 2 3 4 A $ 0
2 Q Y 1 S 9 4 0 1 2 3 4 B $ 0
3 Q Y 1 S 9 6 0 1 2 3 4 C $ 0
4 Q Y 1 S 9 8 0 1 2 3 4 D $ 0
Y $ 0
如果您要申请第五及之后的子女扣除，请在 WMCR 款额中填入“0”。在申请 WMCR 项目填入“Y”。不须填入其他项目。请在附表 3 项目 3 中提供孩子的详细资料。
• 父母／残障父母扣除
如果您在 2015 年里奉养您或您配偶的父母、祖父母或曾祖父母，您可以申请此项扣除，但他们 必须：
(a) 在 2015 年里在新加坡居住；及
(b) 在 2015 年其年龄是 55 岁或以上，或是体障或智障（请提供残障详情）；及
(c) 于 2015 年他／她（非残障人士）的年收入不超过 $4,000。所谓的收入包括应缴税的收入 （例如贸易、雇用及租金），免税收入（例如银行利息、股息及退休金）及国外收入（不论是否已汇入新加坡）。
15-03231 IRIN120 2016_C.indd 14 22/December/15 17:14
- C15 -
若他们并不与您在新加坡同住，但您在 2015 年奉养他们每人的开支至少 $2,000，您也可以申请此扣除。
每一受奉养者的可扣除额：
父母扣除额 残障父母扣除额
受奉养者没有与您同住一屋 $5,500 $10,000
受奉养者与您同住一屋 $9,000 $14,000
您可申请父母扣除或残障父母扣除，但不能同时申请两项扣除。您最多只能申请两位受奉养者的 扣除。
您与其他合法申请人可以共同决定如何分配扣除额，只要最终所申请的扣除总数不超过每名父母目前的扣除额。
如果您已经申请这项扣除，其他人就不能以同一的受奉养者来申请除了祖父母看护者扣除之外的其他相关扣除（如配偶扣除）。
扣除额可以共享：
(a) 如果至少有一名申请人与受奉养者同住，可分享的父母／残障父母扣除总额分别为$9,000或$14,000
(b) 如果申请人都没有与受奉养者同住，可分享的父母／残障父母扣除总额分别为$5,500或$10,000
为同一受奉养者申请父母／残障父母扣除之前，所有申请人必须同意如何分配扣除额。否则，总扣除额将会平均分配给所有申请人。
• 祖父母看护者扣除
如果您是一位已婚、离婚或丧偶的在职母亲，您可以申请您或配偶／前配偶的其中一位父母或祖父母 $3,000 的扣除，用于抵扣您的入息。您或您配偶／前配偶的父母或祖父母必须：
(a) 在 2015 年里在新加坡居住；以及
(b) 在 2015 年照顾您的任何一个孩子，这个孩子必须是 12 岁或以下的新加坡公民；以及
(c) 在 2015 年期间没有经营任何贸易、商业、专业、行业或受雇。
如果您已经申请祖父母看护扣除，其他人就不能以同一受奉养者申请同项扣除。
• 残障兄弟／姐妹扣除
如果您在 2015 年里奉养您或您的配偶在新加坡居住的体障或智障的兄弟／姐妹，您就能享有每名$5,500 的扣除额。
您若为您或您的配偶的残障兄弟姐妹申请扣减，其在2015年里必须与您同住。否则，您在2015年必须支付至少$2000的生活费给该残障兄弟／姐妹。
如果您已经申请了这项扣除，其他人就不能以自己或配偶的该名兄弟姐妹来申请其他类别的扣除（如配偶扣除），祖父母看护者扣除除外。
对于第3名或之后的残障兄弟姐妹扣除申请，请在表格B第3页第6e项的最后一行填写扣除总额。
有意以同一受奉养者提出扣除申请的兄弟姐妹或与配偶的兄弟姐妹之间可以分配这项扣除额。
15-03231 IRIN120 2016_C.indd 15 22/December/15 17:14
- C16 -
• 公积金
(a) 新加坡公民及永久居民雇员之强制性中央公积金／经批准的养老金或公积金纳款
这类纳款的缴纳额不得超过中央公积金法令下的法定缴纳额。
应缴纳公积金的每月普通薪金顶额为 $5,000，每年普通薪金总限额为 $60,000（即，12个月 × $5,000）；而强制性公积金纳款的总入息顶限为$85,000（即，17 个月 × $5,000）。应缴交公积金的额外薪金的限额相等于 $85,000 和普通薪金之间的差额。
派驻海外的雇员所缴纳的公积金，属自愿性，不能申请扣除。
如果您的雇用入息已被自动纳入，您无需填报公积金缴交额，我们将直接从您的雇主获取资料。
(b) 自愿性保健储蓄纳款
如果您在 2015 年是新加坡公民或新加坡永久居民，您可申请扣除自愿缴纳您保健户口的现金款额。此纳款必须是在公积金缴交年限额 $31,450（即 17 个月 × $5,000 × 37%）及基本保健顶额之内，由您直接指定并存入您本人的保健储蓄户口。前提条件是，您不曾以自雇人士身份申请过这部分自愿缴纳额的扣除。
(c) 1. 自雇人士强制性公积金纳款（保健储蓄）
2. 自雇人士自愿性公积金纳款
如果您（新加坡公民与新加坡永久居民）是名自雇人士、并在 2015 年有超过 $6,000 的净营业入息，您必须缴交强制性保健储蓄。
自雇人士在 2015 年所应缴交的保健储蓄是根据其净营业入息及以下巴仙率来计算：
年度营业净收入2015年1月1日的年龄
$6,000 以上至 $12,000
$12,000 以上至 $18,000 $18,000 以上
缴交率 缴交率 缴交率
35岁以下 4.00% 4.00% 至 8.00% 8.00%（顶额 $4,800）
35至45岁以下 4.50% 4.50% 至 9.00% 9.00%（顶额 $5,400）
45岁至50岁以下 5.00% 5.00% 至 10.00% 10.00% （顶额 $6,000）
50岁以上 5.25% 5.25% 至 10.50% 10.50%（顶额 $6,300）
欲知更多有关公积金保健储蓄户头的缴交率的详情，请浏览公积金局网站 mycpf.cpf.gov.sg。
强制性及自愿性公积金缴纳数额的总税务扣除顶额为 $31,450。
这项扣除将会根据公积金局提供的记录自动纳入您的税单。
• 人寿保险
您为本身或妻子投保寿险所付的保费可获得扣除。但您为子女投保寿险的保费则不能获得扣除。您所能获得的扣除不能超过您或您的配偶人寿投保额的7％。
(a) 在 1973 年 8 月 10 日或以后所投保的寿险，该保险公司必须在新加坡设有办事处或分行。
(b) 如果您所缴纳的雇员强制性公积金和自雇人士的公积金超过 $5,000，您就不能申请扣除人寿保险费。
(c) 若您作为雇员及自雇人士及自愿性填补保健储蓄户口所缴纳的公积金总缴纳数额少过 $5,000，您可申请身为雇员及自雇人士所缴交的公积金纳款和保费扣除，顶限为 $5,000。
15-03231 IRIN120 2016_C.indd 16 22/December/15 17:14
- C17 -
• 进修课程费
您可申请高达 $5,500 的进修课程费用扣除，如果您：
(a) 在 2015 年，修读有关已批准的学术，专业或职业资格的课程或参与研讨会／会议；或
(b) 在 2015 年，修读与目前从事的贸易、商业、专业、行业或职业有关的进修课程或参与研讨会／会议；或
(c) 从 2013 年 1 月 1 日到 2014 年 12 月 31 日，所完成的课程或参与的研讨会／会议与您在2015 年所从事新的贸易、商业、专业、职业或就业有关联。
之前从未受雇或从事过任何贸易、商业、专业或职业的大专／大学学府毕业生不能据此申请扣除 大专／大学进修课程学费。假期工作或实习工作不被视为受雇，也不能据此申请课程学费扣除。
延后申请以上（a）所指的进修课程，研讨会和会议扣除：
如果您在 2015 年 1 月 1 日或之后完成进修课程，研讨会和会议而您却因为估税入息不超过$22,000 而不能申请此项扣除，您还是可以申请：
(a) 若您在第一个接下来的报税年的估税入息超过 $22,000；或
(b) 从完成进修课程，研讨会或会议的两个估税年内申请扣除，视何者较早为定。
可扣除的课程费包括注册或报名费、考试费、学费和智力测验费（电脑课程）。生活费、课本的费用或车马费则不能获得扣除。
欲知更多有关此扣除的详情，请参阅本局网站 www.iras.gov.sg。
• 外国女佣税（FML）
您可以从您的劳力所得中（劳力所得是指从贸易、商业、专业、行业、雇用及养老金所获得的入息或盈利）申请外国女佣税的扣除。扣除额相等于 2015 年为一名女佣所支付女佣税的双倍。您必须是：
(a) 已婚妇女并在 2015 年里与丈夫同住；或
(b) 已婚妇女，但您的丈夫在 2015 年里不是新加坡居民；或
(c) 与丈夫分居、离婚或是寡妇，且在 2015 年里与您可申请子女扣除的未婚孩子同住。
您可以申请以下数额最低的一项：
(a) 所支付的外国女佣税的2倍，顶限为$1,920（如果自2015年5月1日起您享有每月$60特惠税）或 $6,360 或
(b) 您的劳力所得。
不论女佣税是由您或您的丈夫所支付，您都可申请外国女佣税扣除。
表格 B 附录 3 中第 7 项的解释说明:
• 家长税务回扣（PTR）
您可申请家长税务扣除，若您是已婚、离婚或丧偶的新加坡居民：
(a) 您和您的配偶／前配偶所生的子女在 2015 年出世；或
(b) 您和您的配偶／前配偶在婚前所生的子女，在注册结婚时，子女的年龄还未满 6 岁；或
(c) 您在 2015 年所合法领养的孩子，年龄还未满 6 岁。
15-03231 IRIN120 2016_C.indd 17 22/December/15 17:14
- C18 -
您的孩子：
(a) 必须在出生时或之后的 12 个月内成为新加坡公民；或
(b) 必须在合法领养时或之后的 12 个月内成为新加坡公民；或
(c) 必须在父母的结婚日或之后的 12 个月内成为新加坡公民。
在同一家庭内，不论您的子女是否符合 PTR 的税务条例，您的子女的排行顺序将以他的出生日期或合法领养日期或亲生父母结婚日期为准。
在确定孩子在出生，领养或亲生父母结婚时有多少兄弟姐妹，任何已故的兄弟姐妹也必须考虑在内。
回扣的数额如下：
子女排行 PTR 扣除额
第 1 个孩子 $5,000
第 2 个孩子 $10,000
第 3 个或之后的孩子 每个孩子 $20,000
家长税务回扣（PTR）可用来抵消您或您配偶的所得税。如果在估税年里您所应缴付的税额少过此回扣，任何未使用的回扣将自动用来抵消您往后所应缴付的税额，直至回扣额用完为止。
如果您是第一次申请家长税务回扣 (PTR)，请填写附表 3 的项目 7，并附上以下文件的影印副本：
(a) 若孩子是领养的，请呈上孩子的合法领养文件；和／或
(b) 结婚证书如在新加坡境外注册
如果您的孩子在回扣额未用完之前就被他人领养，那么回扣将会在领养的估税年起被取消。
离婚者在离婚后可继续使用 PTR 的余额。离婚者若再婚，他／她现在的配偶将不能与他／她分享他／她与前配偶所生孩子的剩余 PTR 回扣额。
15-03231 IRIN120 2016_C.indd 18 22/December/15 17:14
- C19 -
营业报表－小贩／摊主（请您保留此表）
年度 从 至
销售额
加： 摊位租金收入
营业额 方格1
(销售额 + 摊位租金收入)
减： 售货的成本(如：购货、材料)
毛利／（亏损） 方格2
(营业额减去售货的成本)
减： 可扣除的营业开销(不可扣除的营业开销：独资生意人士的薪金、 花红、缴纳的保健储蓄／公积金、私家车费用等)
摊位租金／产业税
水电费
杂费
垃圾清理费
送货与交通费
助手／雇员薪金
摊位的其他营业开销：(请说明每项开销的性质)
可扣除的营业开销总额 方格3
调整后的盈利／（亏损）(方格2减方格3)
方格4
摘要
在互联网／填报表须要呈报的数额 :-
四行呈报表
营业额（总销售／入息）（方格 1）
毛利（方格 2）
可扣除的营业开销总额（方格 3）
调整后的盈利／（亏损）（方格 4）
15-03231 IRIN120 2016_C.indd 19 22/December/15 17:14
- C20 -
营业报表－德士司机（请您保留此表）
年度 从 至
乘客收费总额
加： 替班司机的租金收入
营业额 方格1
(乘客收费总额 + 替班司机租金收入)
减： 可扣除的营业开销(不可扣除的开销：为自己缴纳的保健储蓄／ 公积金、自己的医药开销)
车辆租金
驾驶执照费
职业驾照费
泊车费
洗车费
柴油费
电子公路收费 (ERP)
有关德士的其他营业开销：(请说明每项开销的性质)
可扣除的营业开销总额 方格2
调整后的盈利／（亏损）(方格1减方格2)
方格3
摘要
在互联网／填报表须要呈报的数额 :-
四行呈报表
营业额（总销售／入息）（方格 1）
毛利（方格 1）
可扣除的营业开销总额（方格 2）
调整后的盈利／（亏损）（方格 3）
15-03231 IRIN120 2016_C.indd 20 22/December/15 17:14
- C21 -
营业报表－经纪（请您保留此表）
年度 从 至
营业额 方格1
(佣金总额)
减： 可扣除的营业开销(不可扣除的开销：为自己缴纳的保健储蓄／ 公积金、自己的医药开销、私家车费用）
广告费
电话费
文具、邮费和名片印刷费
公共交通费 (地铁、德士或巴士)
应酬费
礼物及贺卡
其他的营业开销：(请说明每项开销的性质)
可扣除的营业开销总额 方格2
调整后的盈利／（亏损）(方格 1 减方格 2)
方格3
摘要
在互联网／填报表须要呈报的数额 :-
四行呈报表
营业额（总销售／入息）（方格 1）
毛利（方格 1）
可扣除的营业开销总额（方格 2）
调整后的盈利／（亏损）（方格 3）
15-03231 IRIN120 2016_C.indd 21 22/December/15 17:14
- C22 -
营业报表－一般用途（请您保留此表）
年度 从 至
营业额（总销售／服务总收入） 方格1
减： 售货成本
毛利／（亏损） 方格2(营业额减去售货的成本)
减： 可扣除的营业开销(不可扣除的开销：自己的薪金／花红、为自己缴纳的 保健储蓄／公积金、自己的医药开销、私家车费用）
营业地点租金
水电费
雇员薪金总额
雇主公积金纳款
器材或机器维修
公共交通费（地铁、德士或巴士）
其他商业的营业开销：(请说明每项开销的性质)
可扣除的营业开销总额 方格3
调整后的盈利／（亏损）(方格 2 减方格 3)
方格4
摘要
在互联网／填报表须要呈报的数额 :-
四行呈报表
营业额（总销售／入息）（方格 1）
毛利（方格 2）
可扣除的营业开销总额（方格 3）
调整后的盈利／（亏损）（方格 4）
15-03231 IRIN120 2016_C.indd 22 22/December/15 17:14
- C23 -
税额计算表（请您保留此表）
2016估税年 截至2015年12月31日
纳税人
入息贸易，商业，专业或行业雇用利息其他入息
S$
总入息
减： 捐款
估税入息
减： 个人扣除
劳力所得配偶／残障配偶子女 (QCR, HCR, WMCR)父母／残障父母祖父母看护者残障兄弟／姐妹公积金／人寿保险进修课程费外国女佣税战备军人以现款填补中央公积金户口退休辅助计划
征税入息
征税入息所应缴税额
减： 双重课税扣除／税额抵销 其他扣除
回扣前应缴税额／应退还税额
减： 家长税务回扣
应缴净税额／应得退还税额
2016估税年税率表
您的征税入息是在扣除了您应得的个人扣除数额后的入息，新加坡居民的个人所得税率如下：
征税入息
税率 应缴税额
征税入息
税率 应缴税额
$ % $ $ % $
首 20,000 0 0 首 120,000 - 7,950次 10,000 2 200 次 40,000 15 6,000首 30,000 - 200 首 160,000 - 13,950次 10,000 3.5 350 次 40,000 17 6,800首 40,000 - 550 首 200,000 - 20,750次 40,000 7 2,800 次 120,000 18 21,600首 80,000 - 3,350 首 320,000 - 42,350次 40,000 11.5 4,600 超过 320,000 20
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