Post on 10-Dec-2020
transcript
Singapore Network Services Pte Ltd
31 Science Park Road, SNS Hub, Singapore 117611, Main: (65) 887 7888, Fax: (65) 778 5277, www.crimsonlogic.com.sg Page i
1. Introduction The purpose of this specification is to assist developers of Payroll vendors or In-house System on how to prepare the employees’ IR8A, IR8S, Appendix 8A (A8A) and Appendix 8B (A8B) to be uploaded into Provident And Tax (PAT) system. When these files have been uploaded successfully, the user could send it electronically to Inland Revenue Authority of Singapore (IRAS) Users of this File Specification will need to format the employees’ IR8A, IR8S, Appendix 8A and Appendix 8B data into 4 individual ASCII files. The ASCII file format is 255 + CRLF bytes per line. Each line begins with a Segment. Users will need to specify all the Segments starting from UNB onwards all the way to RES exclusively. This specification will provide you with the Overview Structure of each message (IR8A, IR8S, A8A, A8B) followed by the Detail Structure and sample of each message.
Note: a. The messages uploaded into the PAT System will be validated. If an error occurs, it will reject that message. Please ensure that when you created the upload files, where
validation is concerned, please put it in place.
b. For NRIC’s check digit, it must be in alphabet. eg A to Z.
c. Please ensure that the upload files created do not contain non-ASCII characters, extended ASCII characters, and the following ASCII characters: |^[]`{}!~<>?=;:"
d. In general, negative values are not acceptable in Original batches. However, there are several fields in the Appendix 8B form that can accept negative values, even in Original batches. An example of such exceptions is Gross Amount Qualifying for Tax Exempt under EESOP field. Please refer to A8B section for details on these exceptions.
e. Inapplicable Segments
1. RFF segments RFF segments can only accept pre-determined values specified in the file specification. Users are to choose one of the acceptable values, in general one of which corresponds to Not Applicable value. RFF segments can only be blank if they are specified to accept Blank as Not Applicable. e.g. IR8A, Employee income tax borne by employer indicator (RFF AWS) accepts the value N as Not Applicable
IR8S, Approval obtained from CPFB to make full contribution (RFF AWE) can be blank if it is Not Applicable
2. MOA segments MOA segments can only accept numeric values and they cannot be blank. If any of MOA segments is Not Applicable, users can enter the value 0 (zero), unless otherwise stated. Please take note that there are some MOA segments that cannot accept 0 (zero). e.g. IR8A, If Bonus is not applicable, please enter MOA 3690
A8B, If Exercise Price of Stock Option in Section A is not applicable, please enter MOA 3000
Singapore Network Services Pte Ltd
31 Science Park Road, SNS Hub, Singapore 117611, Main: (65) 887 7888, Fax: (65) 778 5277, www.crimsonlogic.com.sg Page ii
A8B, Market Value at Time of Exercise of Stock Option in Section A, B, and C (MOA 301, 313, and 333, respectively) cannot accept 0 (zero) A8B, Market Value at Time of Stock Option Grant in Section B and C (MOA 312 and 332, respectively) cannot accept 0 (zero)
3. QTY segments
QTY segments can only accept numeric values and they cannot be blank. If any of QTY segments is Not Applicable, users can enter the value 0 (zero), unless otherwise stated. Please take note that there are some QTY segments that cannot accept 0 (zero). e.g. A8A, If No. of days is not applicable, please enter QTY 3000
A8A, If No. of Computer is not applicable, please enter QTY 3180 A8B, Number of Shares Acquired in Section A, B, and C (QTY 500, 510, and 520, respectively) cannot accept 0 (zero)
4. DTM segments
Generally, users can leave DTM segments blank if they are not applicable, unless otherwise stated. Please take note that there are some DTM segments that cannot be blank. e.g. IR8A, Date of declaration of bonus (DTM 161) can be blank if it is not applicable
A8A, Occupation from date (DTM 600) can be blank if it is not applicable IR8A, Basis year (DTM 441) is mandatory and cannot be blank A8B, Date of Exercise of Stock Option in Section B (DTM 411) is mandatory and cannot be blank
f. This file specification is valid for year of assessment 2007 onwards.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 1
2a. Overview Structure of IR8A Basically, this file structure consists of the following segments :- NOTE : * : If it is not applicable, just specify the Segment and put the value as 0. Eg Insurance MOA 67 0 Director’s Fee MOA 3400 ** : If it is not applicable, just specify the Segment and leave the value as blank. Eg. Date of declaration of bonus DTM 161 Name of fund for retirement FTX AEV Levels Segment Max.
Repeat Status Description
Header UNB 1 Mandatory Message Title UNH 1 Mandatory Message Header UNH BGM 1 Mandatory Beginning of Message RFF 5 Mandatory Header Information – Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer’s Information COM 1 Mandatory Employer’s Contact No. Details (max. = 9999)
LIN 1 Mandatory Line No. denoting the occurrence of Employee
RFF 16 Mandatory Details Information – Indicators NAD 1 Mandatory Employee’s Information MOA 27 Mandatory * Monetary Amounts DTM 11 Mandatory ** Details Information – Dates FTX 2 Mandatory ** Details Information – Further
Details / Remarks Trailer RFF 2 Mandatory Trailer Information – Indicators MOA 12 Mandatory * Trailer Information – Total
Monetary Amounts Security Result
RES 1 Mandatory Security Results
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 2
2b. Detail Structure of IR8A This section will be used to generate the IR8A (message type is IREERN) interface structure. Note: The following sequence has to be coded accordingly. Unspecified position should be filled with spaces. All amount fields are left-aligned. Symbol Used: * represents user defined. occ refers to occurrence Eg. 1st occ means first occurrence 2nd occ means second occurrence
2b.1 Header 1. Segment Type – UNB
Position Field Length Entered Remarks Validation 1 – 5 5 UNB Segment Type Cannot be blank 157 – 162 6 IR8A Application Reference Cannot be blank
2. Segment Type – UNH
Position Field Length Entered Remarks Validation 1 – 5 5 UNH Segment Type Cannot be blank 20 – 25 6 IREERN Message Type Cannot be blank
26 – 28 3 011 Message Version Number Cannot be blank. 3. Segment Type – BGM
Position Field Length Entered Remarks Validation 1 – 5 5 BGM Segment Type Cannot be blank 6 – 8 3 938 Document Code Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 3
4. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWJ 1st occ: Record Type
Cannot be blank
2nd occ: AWK 2nd occ: Source
Cannot be blank
3rd occ: AWL 3rd occ: Type of Payment
Cannot be blank
4th occ: AWM 4th occ: Payer’s ID Type
Cannot be blank
5th occ: AWZ 5th occ: Record Indicator Cannot be blank 9 – 10 2 1st occ: 0
1st occ: Header Cannot be blank
2nd occ:* 2nd occ: 1=Mindef, 4=Govt Dept, 5=Statutory Boards, 6=Private Sector, 9=Others
Cannot be blank
3rd occ: 08
3rd occ: Salaried Data Cannot be blank
4th occ: * 4th occ: 7=ROB, 8=ROC, A=ASGD, I = ITR, C=CRN, M=MCST, G=GSTN
Cannot be blank
5th occ: O 5th occ: O=Original Cannot be blank
5. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 441 1st occ: Basis Year Cannot be blank 2nd occ: 416 2nd occ: Batch Date Cannot be blank 9 – 16 1st occ: 4 1st occ: *
1st occ: Basis Year (CCYY e.g. 2006)
Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the system date is 2007, then the possible basis year that you can enter is 2004, 2005, 2006 or 2007 Cannot be blank
2nd occ: 8 2nd occ: * 2nd occ: Date of Creation (CCYYMMDD eg. 20061231)
Date of Creation cannot be greater than the system date, i.e. it cannot be a future date.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 4
Cannot be blank 17 – 19 3 1st occ: 602 Date Code Cannot be blank 2nd occ: 102 Cannot be blank
6. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 SE Employer Code Cannot be blank 9 – 20 12 * Payer’s ID No. Ensure that this no. is a valid no.
For example, if the Payer’s ID Type is ROB then this no. must be a valid ROB no. (refer to no. 4, segment type is RFF, qualifier is AWM, position 9-10) Cannot be blank
50 – 79 30 * Name of authorized person 225 – 254 30 * Designation of authorized person 260 – 294 35 * Name of Employer – line 1 Cannot be blank 295 – 329 35 * Name of Employer – line 2 330 – 389 60 * Email of authorized person 390 – 419 30 * Name of Division/Branch
7. Segment Type – COM
Position Field Length Entered Remarks Validation 1 – 5 5 COM Segment Type Cannot be blank 6 – 25 20 * Telephone Number
2b.2 Details 8. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 9 4 * Occurrence of Employees
Numeric only 1 - 9999 Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 5
9. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWJ
2nd occ: AWM 3rd occ: AWO 4th occ: AWP 5th occ: AWQ 6th occ: AWR 7th occ: AWS 8th occ: AWT 9th occ: AWU 10th occ: AWV 11th occ: AWW 12th occ: AWX 13th occ: AWB 14th occ: AWC 15th occ: AWD 16th occ: AWE
Rec type Payee's ID type Nationality Code Sex Benefits-in-kind indicator Section 45 applicable indicator Employee income tax borne by employer indicator Gratuity/payment in lieu of notice/ex-gratia indicator Compensation/Retrenchment benefits indicator Cessation Provisions indicator Form IR8S indicator Gross Commission indicator Address Type indicator Exempt/Remission Income Indicator Approval obtained from IRAS Name of bank
Cannot be blank
9 - 11 3 1st occ:1
1st occ: Detail Note:- 1st occ till 16th occ Cannot be blank. It can be blank only when applicable for e.g. the 12th occ, 15th occ and 16th occ.
2nd occ:* 2nd occ: 1=NRIC 2=FIN 3=Immigration File Ref No 4=Work Permit No 5=Malaysian I/C 6=Passport No
Note:- 2nd occ Cannot be blank If ID Type (RFF AWM)=5 (i.e. Malaysian I/C) or 6 (i.e. Passport No), Employee’s designation (refer to no. 10, segment type is NAD PE, position 50 -79) must be “DIRECTOR ” or its variations, i.e. it must contain the word “DIRECTOR ”.
3rd occ:*
3rd occ: Refer to validation on Nationality Code Note:- 3rd occ : Nationality Code Please see the complete list of nationality code in Annex A 300=Permanent Resident 301=Singapore Citizen 303=Indonesian
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 6
304=Malaysian 305=Filipino 306=Thai 331=Japanese 334=Taiwanese 336=Chinese (China) 110=British 503=American 701=Australian 705=New Zealander 999=Others
4th occ:* 4th occ: F=Female, M=Male
5th occ:* 5th occ: Y=Benefits-in-kind received N=No benefits-in-kind
Note:- 5th occ : If 5th occ is Y, it means that user will be sending the A8A form to IRAS. Ensure that the Value of benefits-in-kind amount (refer to no.11, segment type MOA, qualifier 351, position 9-21) is not equal to zero.
6th occ:*
6th occ: Y=S45 applicable, N=S45 not applicable
7th occ:*
7th occ: F = Tax fully borne by employer on employment income only P = Tax partially borne by employer on certain employment income items H = A fixed amount of income tax liability borne by employee N = Not applicable
Note: - 7th occ : If 7th occ is P, then you must ensure that: (a) Amount of employment Income for which the tax is
borne by employer (refer to no.11, segment type MOA, qualifier 371, position 9 -17) is not equal to zero.
If 7th occ is H, then you must ensure that: (b) Fixed Amount of Income tax liability for which tax
borne by employee (refer to no.11, segment type MOA, qualifier 372, position 9 -17) is not equal to zero.
8th occ:* 8th occ: Y=Gratuity/payment in lieu of notice/ex-gratia
paid, N=No Gratuity/payment in lieu of notice/ex-
gratia paid
Note:- 8th occ : If 8th occ is Y then you must ensure that: Gratuity/Notice-in-lieu/Ex-gratia (refer to no. 11, segment type MOA, qualifier 345, position 9-21) is not equal to zero.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 7
9th occ:*
9th occ: Y=Compensation/Retrenchment benefits paid, N=No Compensation / Retrenchment benefits
paid
Note:- 9th occ : If 9th occ is Y then you must ensure that : (a) Compensation/Retrenchment (refer to no. 11, segment
type MOA, qualifier 373, position 9-21) is not equal to zero.
(b) Approval Obtained from IRAS(refer to no: 9, segment type RFF, qualifier AWD, position 9 -11) should not be blank
10th occ:*
10th occ: Y=Cessation Provisions applicable, N=Cessation Provisions not applicable
Note:- 10th occ : If 10th occ is Y, then ensure that: (a) Commencement Date (refer to no. 12, segment type
DTM, qualifier 157, position 9-16) is prior 1st Jan 1969 (b) Cessation Date (refer to no. 12, segment type DTM,
qualifier 158, position 9-16) is not blank.
11th occ:*
11th occ: Y=IR8S is Applicable, N=IR8S is not Applicable
Note:- 11th occ : If 11th occ is Y, it means that user will be sending the IR8S form to IRAS, and (a) Excess/voluntary contribution to CPF by employer
(refer to no. 11, segment type MOA, qualifier 349, position 9-21) can be greater than or equal to zero.
If 11th occ is N, please ensure that (b) Excess/voluntary contribution to CPF by employer
(refer to no. 11, segment type MOA, qualifier 349, position 9-21) is equal to zero.
12th occ:* 12th occ: M=Monthly,
O=Other than monthly, B=for both, Leave blank if neither M nor O.
Note:- 12th occ : If 12th is not blank, then you must ensure that (a) Gross commission (refer to no. 11, segment type MOA, qualifier 265, position 9-21) is not equal to zero. (b) Gross commission payment From and To Date (refer to
no. 12, segment type is DTM, qualifier is 159 and 160, position 9-16) are not blank.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 8
13th occ:* 13th occ: L=Local residential address, F=Foreign address, C=C/O address, N=No address
Note:- 13th occ: (a) If 13th occ is L, formatted address fields (refer to no.
11, segment type NAD PE, position 403 – 547, 587 – 592, Block/House No, Street Name, and Postal code) cannot be blank. Level No and Unit No are optional. However, if Unit No is declared, then Level No must be declared, and vice-versa.
(b) If 13th occ is F, unformatted address (refer to no. 11,
segment type NAD PE, position 120 – 219) and country code (refer to no. 11, segment type NAD PE, position 593 – 595) cannot be blank.
(c) If 13th occ is C, unformatted address (refer to no. 11,
segment type NAD PE, position 120 – 219) and postal code (refer to no. 11, segment type NAD PE, position 587 – 592) cannot be blank
(d) If 13th occ is N, both formatted and unformatted
address (refer to no. 11, segment type NAD PE, position 120 – 219 and position 403-595) must be blank
14th occ:* 14th occ: 1=Tax Remission on Overseas Cost of Living
Allowance (OCLA) 2=Tax remission on Operation
Headquarters(OHQ) 3=Seaman 4=Exemption N=Not Applicable
Note: 14th occ If 14th occ is 1, 2, 3 or 4, then you must ensure that: The Exempt Income/Income subject to Tax Remission (refer to no.11, segment type MOA, qualifier 370, position 9 -17) is not equal to zero.
15th occ:* 15th occ: Y=Approval obtained from IRAS N=No approval obtained from IRAS Leave blank if neither of this
Note: 15th occ (a) If 15th occ is Y, then the Date of approval (refer to no.
12, segment type DTM, qualifier 163, position 9-16) cannot be blank.
(b) If 15th occ is not blank, then the Compensation/Retrenchment indicator (refer to no. 9, segment type RFF, qualifier AWU, position 9 -11) should be Y
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 9
16th occ:* 16th occ: 1=DBS/POSB, 2=UOB/OUB, 3=OCBC, 4=Others Leave blank if not applicable
10. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 PE Employee Code Cannot be blank 9 – 20 12 * Payee’s ID No. Must be a valid Payee’s ID No. (refer to no. 9, segment
type RFF, qualifier AWM, position 9-11) For example, if this Payee’s ID type is NRIC, then the no. must be a valid NRIC no. Cannot be blank
50 – 79 30 * Employee’s Designation Cannot be blank 120 – 149 30 * Unformatted Address – line 1 If Unformatted address is given, the Address Type
indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be either F or C
155 – 184 30 * Unformatted Address – line 2 190 – 219 30 * Unformatted Address – line 3 225 – 259 35 * Payee’s Name – line 1 Cannot be blank 260 – 294 35 * Payee’s Name – line 2 295 – 304 10 * Payee’s Name – line 3 403 – 412 10 * Block – House No (blank if address is unformatted) If Formatted address is given, the Address Type
indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be L
438 – 469 32 * Street – Name (blank if address is unformatted) If Formatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be L
508 – 510 3 * Level – No (blank if address is unformatted) (a) If Formatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be L
(b) If Level No is declared, then Unit No (refer to no. 10, segment type NAD PE, position 543-547) cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 10
543 – 547 5 * Unit – No (blank if address is unformatted) (a) If Formatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be L
(b) If Unit No is declared, then Level No (refer to no. 10, segment type NAD PE, position 508-510) cannot be blank
587 – 592 6 * Postal Code – numeric only If postal code is not blank, then the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be either L or C.
593 – 595 3 * Country code of address If country code is declared, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be F The country code is meant for Foreign address only. Hence, Singapore (300 or 301) is not acceptable. Please find the complete list of country code in Annex A. The following are some of the common codes: 303=Indonesia 304=Malaysia 305=Philippines 306=Thailand 331=Japan 334=Taiwan 336=China 110=United Kingdom 503=United States of America 701=Australia 705=New Zealand 999=Others
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 11
11. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 128
2nd occ: 367 3rd occ: 368 4th occ: 67 5th occ: 776 6th occ: 369 7th occ: 340 8th occ: 275 9th occ: 265 10th occ: 341 11th occ: 342 12th occ: 343 13th occ: 344 14th occ: 345 15th occ: 346 16th occ: 347 17th occ: 348 18th occ: 349 19th occ: 350 20th occ: 351 21st occ: 352 22nd occ: 366 23rd occ: 370 24th occ: 371 25th occ: 372 26th occ: 373 27th occ: 374
1st occ: Total amount 2nd occ: Donation 3rd occ: CPF/Designated pension/fund 4th occ: Insurance 5th occ: Salary 6th occ: Bonus 7th occ: Director’s fee 8th occ: Others 9th occ: Gross commission 10th occ: Pension 11th occ: Transport allowance 12th occ: Entertainment allowance 13th occ: Other allowance 14th occ: Gratuity/Notice-in-lieu/Ex-gratia 15th occ: Retirement benefit till 31/12/92 16th occ: Retirement benefit from 1993 17th occ: Contribution made by employer to pension/fund 18th occ: Excess/voluntary contribution to CPF by employer 19th occ: Gain/profit from share option for S10(1)(b) 20th occ: Value of benefits-in-kind 21st occ: Employee voluntary contribution (overseas posting) 22nd occ: Contributions for Mosque Building Fund 23rd occ: Exempt Income/Income subject to Tax
Remission 24th occ: Amount of employment Income for which the
tax is borne by employer 25th occ: Fixed amount of income tax liability for which
tax borne by employee 26th occ: Compensation/Retrenchment 27th occ: Gain/profit from share option for S10(1)(g)
Cannot be blank
9 – 21 13 1st occ: * 1st occ: Total amount Note:- 2nd occ, 4th occ, 22rd occ: Donation, Insurance, Contributions for Mosque Building Fund
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 12
The maximum length is 5 bytes. No decimal is allowed If you need to have negative figure, then the maximum length is 6 bytes. Format: S9(5) For example, you can input Donation as 12345 and not 123456. If a user sends an IR8A form with Donation as 12345 to IRAS, but then the user realize that the figure is meant for Bonus and not for Donation for that basis year, the user has to submit IR8A Amendment form to IRAS with the Donation as –12345 and Bonus as 12345. Note:- 9th occ,10th occ, 11th occ, 12th occ, 13th occ, 14th occ, 15th occ, 16th occ, 17th occ, 18th occ, 19th occ, 20th occ, 26th occ : Gross Commission, Pension, Transport Allowance, Entertainment Allowance, Other Allowances, Gratuity/Notice-in-lieu/ Ex-gratia, Retirement benefit till 31/12/92, Retirement benefit from 1993, Contribution made by employer to pension/fund, Excess/voluntary contribution to CPF by employer, Gain/profit from share option for S10(1)(b), Value of benefits-in-kind, Compensation/Retrenchment Benefits Allow input of 9 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. If you have negative figure then the maximum byte allowed before decimal point is 10. Format: S9(9)v99 For example, you can input Gross Commission as 123456789.12. If you have to send negative value, you have to input -123456789.12. Note:- 1st occ, 5th occ, 6th occ, 7th occ, 8th occ, 23rd occ, 24th occ, 25th occ, 27th occ: Total Amount, Salary, Bonus, Director’s fee, Others, Exempt Income/Income subject to Tax Remission, Amount of employment Income for which the tax is borne by employer, Fixed
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 13
amount of income tax liability for which tax borne by employee, Gain/profit from share option for S10(1)(g) The maximum length is 9 bytes. No decimal is allowed. If you need to have negative figure then the maximum length is 10 bytes. Format: S9(9) For example, you can input Bonus as 123456789 and not 1234567890. If a user sends an IR8A with Bonus as 123456789 to IRAS, but then realize that there should be no bonus for that basis year, the user needs to submit an IR8A Amendment form to IRAS with Bonus as –123456789. Note:- 3rd occ : CPF/Designated pension/fund The maximum length is 7 bytes. No decimal is allowed If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7) For example, you can input CPF/Designated pension/fund as 1234567 and not 12345678. To send negative value, you can input -1234567. Note:- 21st occ Employee voluntary contribution(overseas posting) Allow input of 7 bytes, excluding a separate byte for negative sign. No commas allowed. No decimals allowed. Format: S9(7) For example, you can input Employee voluntary contribution (overseas posting) as 1234567. If you have to send negative value, you can input -1234567
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 14
Note:- 1st occ: Total amount = Salary + Bonus + Director’s fee + [Gross commission + Pension + Transport allowance + Entertainment allowance + Other allowance + Gratuity/Notice-in-lieu/Ex-gratia + Retirement benefit from 1993 + Contribution made by employer to pension/fund + Excess/voluntary contribution to CPF by employer + Gain/profit from share option for S10(1)(b) + Value of benefits-in-kind]. i.e., 1st occ = 5th occ + 6th occ + 7th occ + [9th occ + 10th occ + 11th occ + 12th occ + 13th occ + 14th occ + 16th occ + 17th occ + 18th occ + 19th occ + 20th occ] Take the sum and then drop off all decimals Important : The maximum Total amount that can be declared per employee per batch is $999,999,999. Any amount exceeding this value should be declared in the Amendment batches.
2nd occ: * 2nd occ: Donation
3rd occ: * 3rd occ: CPF/Designated pension/fund
Note:- 3rd occ: If 3rd occ is not equal to zero, then you must ensure that (a) Name of designated pension for which employee made contribution (refer to no. 13, segment type FTX, qualifier AEW, position 35-94) is not blank.
4th occ: * 4th occ: Insurance
5th occ: * 5th occ: Salary
6th occ: * 6th occ: Bonus
7th occ: * 7th occ: Director’s fee
Note:- 7th occ: If 7th occ is not equal to zero, then you must ensure that (a) the Date of approval of director’s fee (refer to no.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 15
12, segment type DTM, qualifier 162, position 9-16) is not blank
8th occ: * 8th occ: Others
Note:- 8th occ: Take the sum and then drop off all decimals 8th occ = 9th occ + 10th occ + 11th occ + 12th occ + 13th occ + 14th occ + 16th occ + 17th occ + 18th occ + 19th occ + 20th occ Important : The maximum Others amount that can be declared per employee per batch is $999,999,999. Any amount exceeding this value should be declared in the Amendment batches.
9th occ: * 9th occ: Gross commission
Note:- 9th occ: If 9th occ is not equal to zero, then you must ensure that (a) the Gross Commission Indicator (refer to no. 9,
segment type RFF, qualifier AWX, position 9-11) is not blank.
(b) The Gross Commission From Date and To Date (refer to no. 12, segment type DTM, qualifier 159 and 160, position 9 -16) are not blank
10th occ: * 10th occ: Pension
11th occ: * 11th occ: Transport allowance
12th occ: * 12th occ: Entertainment allowance
13th occ: * 13th occ: Other allowance
14th occ: *
14th occ: Gratuity/Notice-in-lieu/Ex-gratia Note:- 14th occ: If 14th occ not equal to zero, then you must ensure that Gratuity/payment in lieu of notice/ex-gratia indicator (refer to no. 9, segment type RFF, qualifier AWT, position 9-11) is Y.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 16
15th occ: *
15th occ: Retirement benefit till 31/12/92 Note:- 15th occ: If 15th occ is not equal to zero, then you must ensure that Name of fund for retirement (refer to no. 13, segment type FTX, qualifier AEV, position 35-94) is not blank
16th occ: *
16th occ Retirement benefit from 1993
Note:- 16th occ: If 16th occ is not equal to zero, then you must ensure that Name of fund for retirement (refer to no. 13, segment type FTX, qualifier AEV, position 35-94) is not blank
17th occ: *
17th occ: Contribution made by employer to pension/fund
18th occ: *
18th occ: Excess/voluntary contribution to CPF by employer
Note:- 18th occ: If 18th occ is not equal to zero, then you must ensure that The form IR8S indicator (refer to no. 9, segment type RFF, qualifier AWW, position is 9-11) is Y.
19th occ: *
19th occ: Gain/profit from share option for S10(1)(b)
20th occ: *
20th occ: Value of benefits-in-kind
Note:- 20th occ: If 20th occ is not equal to zero, then you must ensure that Benefits-in-kind indicator (refer to no. 9, segment type RFF, qualifier AWQ, position is 9-11) is Y.
21st occ: * 21st occ: Employee voluntary contribution to CPF obligatory by contract of employment (Overseas posting)
22nd occ: * 22nd occ: Contributions for Mosque Building Fund
23rd occ:* 23rd occ: Exempt Income/Income subject to Tax Remission
Note:- 23rd occ: If 23rd occ not equal to zero then you must ensure that Exempt/Remission Income Indicator (refer to no. 9, segment type is RFF, qualifier is AWC, position 9-11) is taking values 1, 2 ,3 or 4
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 17
24th occ:* 24th occ: Amount of employment Income for which the tax is borne by employer
Note:- 24th occ: If 24th occ is not equal to zero, then you must ensure that Employee’s income tax borne by Employer indicator (refer to no. 9, segment type RFF, qualifier AWS, position 9-11) is P.
25th occ:* 25th occ: Fixed amount of income tax liability for which tax borne by employee
Note:- 25th occ: If 25th occ is not equal to zero, then you must ensure that Employee’s income tax borne by Employer indicator (refer to no. 9, segment type RFF, qualifier AWS, position 9-11) is H.
26th occ:* 26th occ: Compensation/Retrenchment Benefits
Note:- 26th occ: If 26th occ is not equal to zero, then you must ensure that Compensation/Retrenchment benefits indicator (refer to no. 9, segment type RFF, qualifier AWU, position 9-11) is Y.
27th occ: * 27th occ: Gain/profit from share option for S10(1)(g)
12. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 329
2nd occ: 155 3rd occ: 156 4th occ: 157 5th occ: 158 6th occ: 159 7th occ: 160 8th occ: 161 9th occ: 162 10th occ:163 11th occ: 164
1st occ: DOB 2nd occ: Payment from date 3rd occ: Payment to date 4th occ: Date of commencement 5th occ: Date of cessation 6th occ: Gross commission payment from date 7th occ: Gross commission payment to date 8th occ: Date of declaration of bonus 9th occ: Date of approved of director’s fee 10th occ: Date of approval 11th occ: Date of payroll
Cannot be blank Note:- 1st occ to 11th occ Date format must be CCYYMMDD Must be a valid date. Note: - 2nd occ, 3rd occ 2nd occ and 3rd occ must NOT be blank. Please refer to note on 2nd occ, 3rd occ below.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 18
9 – 16 8 1st occ: *
1st occ: DOB Note:- 1th occ: Make sure that DOB is not greater than your system date. DOB cannot be earlier than 01 Jan 1900.
2nd occ: * 2nd occ: Payment from date
Note:- 2nd occ, 3rd occ - The date must be within Basis Year. - From Date cannot be greater than To Date - Payment From Date and To Date cannot be blank - If Date of Commencement is empty, then Payment From Date will be defaulted to 01-Jan of the Basis Year
3rd occ: * 3rd occ: Payment to date
- If Date of Commencement is less than Basis Year, then the Payment From Date will be defaulted to 01-Jan of the Basis Year.
-If Date of Cessation is empty, then Payment To Date will be defaulted to 31-Dec of the Basis Year.
4th occ: * 4th occ: Date of commencement
Note:- 4th occ: - The year cannot be greater than Basis Year - If 4th occ is prior to 1st Jan 1969 and Date of cessation is not blank, then Cessation provision indicator (refer to no. 9, segment type RFF, qualifier AWV, position 9-11) must be Y.
- If 4th occ is not empty and the year is less than Basis Year, then the Payment From Date will be defaulted to 01-Jan of the Basis Year.
- If 4 th occ is not empty and the year is within Basis Year, then the Payment From Date will be same as 4th occ.
5th occ: * 5th occ: Date of cessation
Note:- 5th occ: - The date must be within Basis Year - The date must be later or equal to the Date of Commencement.
- If 5 th occ is not empty, then the Payment To Date will be the same as 5th occ.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 19
6th occ: * 6th occ: Gross commission payment from date
Note:- 6th occ, 7th occ: - The date must be within Basis Year. - From Date cannot be greater than To date - If From Date is declared, then To date cannot be blank, and vice-versa
7th occ: *
7th occ: Gross commission payment to date
- If From and To Date are declared, then you must ensure that the Gross Commission (refer to no. 11, segment type MOA, qualifier 265, position 9-21) is not equal to zero.
- If From and To Date are declared, then you must ensure that Gross Commission Indicator (refer to no. 9, segment type RFF, qualifier AWX, position 9-11) is either M or O or B.
8th occ: * 8th occ: Date of declaration of bonus
Note:- 8th occ: - The date must be within Basis Year - If 8th occ is not blank, then you must ensure that the Bonus (refer to no. 11, segment type MOA, qualifier 369, position 9-18) is not equal to zero
9th occ: * 9th occ: Date of approval of director’s fee
Note:- 9th occ: - The date must be within Basis Year - If 9th occ is not blank, then you must ensure that the Director’s Fee (refer to no. 11, segment type MOA, qualifier 340, position 9-18) is not equal to zero.
10th occ: * 10th occ: Date of approval Note:- 10th occ:
If 10th occ is not blank, then you must ensure that the Approval obtained indicator (refer to no. 9, segment type RFF, qualifier AWD, position 9-11) is Y.
11th occ: * 11th occ: Date of payroll Note:- 11th occ: The date to be entered is the last payroll date E.g. Date of payroll = 12th of each month. Without date of cessation: To enter as YYYY1212 With date of cessation 31/08/YYYY: To enter as YYYY0812
17 – 19 3 102 Date Code
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 20
13. Segment Type – FTX
Position Field Length Entered Remarks Validation 1 – 5 5 FTX Segment Type Cannot be blank 6 – 8 3 1st occ: AEV
2nd occ: AEW
1st occ: Name of fund for retirement 2nd occ: Name of designated pension for which
employee made contribution
Cannot be blank
35 - 94 60 1st : * (Max length is 60)
1st occ: Name of fund for retirement Note:- 1st occ : If 1st occ is not blank, then you must ensure that (a) Retirement benefit from 1993 (refer to no. 11,
segment type MOA, qualifier 347, position 9-20) is not equal to zero OR
(b) Retirement benefit till 31/12/1992 (refer to no. 11, segment type MOA, qualifier 346, position 9-20) is not equal to zero.
2nd occ: *
(Max length is 60)
2nd occ: Name of designated pension for which employee made contribution
Note:- 2nd occ : If 2nd occ is not blank, then you must ensure that (a) CPF/Designated pension/fund (refer to no. 11,
segment type MOA, qualifier 368, position 9-18) is not equal to zero.
2b.3 Trailer
14. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWJ
2nd occ: AWY 1st occ: Record Type 2nd occ: No of records
Cannot be blank Cannot be blank
9 – 14 6 1st occ: 2 2nd occ: *
1st occ: 2 = Trailer 2nd occ: No. of records – numeric only
Cannot be blank Cannot be blank - Must be equal to the no. of employees that you are submitting. For example, if in
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 21
this IR8A form you are submitting for 5 employees, then the system will expect 5 Payee’s IDs with their respective information.
15. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 353
2nd occ: 354 3rd occ: 355 4th occ: 356 5th occ: 357 6th occ: 358 7th occ: 359 8th occ: 360 9th occ: 361 10th occ:362 11th occ: 363 12th occ: 364
1st occ: Total amount of Payment 2nd occ: Total amount of salary 3rd occ: Total amount of bonus 4th occ: Total amount of director’s fee 5th occ: Total amount of others 6th occ: Total amount of donation 7th occ: Total amount of CPF 8th occ: Total amount of Insurance 9th occ: Total amount of Contribution for Mosque
Building Fund 10th occ: Total amount of exempt income 11th occ: Total amount of employment income for which
the tax is borne by employer 12th occ: Total amount of income tax liability for which
is tax is borne by employee
Cannot be blank Note:- 1st occ to 12th occ The maximum length is 12 bytes. No decimal is allowed If you need to have negative figure, then the maximum length is 13 bytes. Format: S9(12) Important : The maximum Total amount that can be declared per batch is $999,999,999, 999. Any amount exceeding this should be declared in the separate batches by reducing the number of employees in this batch.
9 - 21 13 1st occ: * 1st occ: Total amount of Payment Sum of total amount (refer to no. 11, segment type MOA, qualifier 128, position 9-18)
2nd occ: * 2nd occ: Total amount of salary Sum of salary (refer to no. 11, segment type MOA, qualifier 776, position 9-18)
3rd occ: * 3rd occ: Total amount of bonus Sum of bonus (refer to no. 11, segment type MOA, qualifier 369, position 9-18)
4th occ: * 4th occ: Total amount of director’s fee Sum of director’s fee (refer to no. 11, segment type MOA, qualifier 340, position 9-18)
5th occ: * 5th occ: Total amount of others Sum of others (refer to no. 11, segment type MOA, qualifier 275, position 9-18)
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8A - 22
6th occ: * 6th occ: Total amount of donation Sum of donation (refer to no. 11, segment type MOA, qualifier 367, position 9-14)
7th occ: * 7th occ: Total amount of CPF Sum of CPF/Designated pension/fund (refer to no. 11, segment type MOA, qualifier 368, position 9-16)
8th occ: * 8th occ: Total amount of Insurance Sum of insurance (refer to no. 11, segment type MOA, qualifier 67, position 9-14)
9th occ: * 9th occ: Total amount of Contribution for Mosque Building Fund
Sum of contributions for Mosque Building Fund (refer to no.11, segment type MOA, qualifier 366, position 9 -14)
10th occ: * 10th occ: Total amount of exempt income Sum of Exempt Income/Income subject to tax remission (refer to no.11, segment type MOA, qualifier 370, position 9 -18)
11th occ: * 11th occ: Total amount of employment income for which is tax is borne by employer
Sum of Employment Income for which tax is borne by employer (refer to no.11, segment type MOA, qualifier 371, position 9 -18)
12th occ: * 12th occ: Total amount of income tax liability for which the tax is borne by employee
Sum of Fixed amount of income tax liability for which tax borne by employee (refer to no.11, segment type MOA, qualifier 372, position 9 -18)
2b.4 Security Result
16. Segment Type – RES
Position Field Length Entered Remarks Validation 1 – 5 5 RES Segment Type Cannot be blank 6 – 7 2 ZZ Security Identifier Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 1
3a. Overview Structure of IR8S Basically, this file structure consists of the following segments :- NOTE : * : If it is not applicable, just specify the Segment and put the value as 0. Eg Employer contribution MOA 4080 ** : If it is not applicable, just specify the Segment and leave the value as blank. Eg. Overseas posting from date DTM 500 Levels Segment Max.
Repeat Status Description
Header UNB 1 Mandatory Message Title UNH 1 Mandatory Message Header UNH BGM 1 Mandatory Beginning of Message RFF 4 Mandatory Header Information – Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer’s Information COM 1 Mandatory Employer’s Contact No. Details (max. = 9999)
LIN 1 Mandatory Line No. denoting the occurrence of Employee
RFF 6 Mandatory Details Information – Indicators NAD 1 Mandatory Employee’s Information Month details (max. = 13)
LIN 1 Mandatory Line No denoting the occurrence of the months
MOA 6 Mandatory * Month Details – Wages DTM 2 Mandatory ** Details Information – Overseas
Posting Dates MOA 2 Mandatory * Details Information –
Contributions RFF 1 Mandatory Segment Separator
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 2
Wage/Cont (max. =3)
MOA 5 Mandatory * Details Information – Wages and Contributions
DTM 5 Mandatory Details Information – Payment Dates
Security Result
RES 1 Mandatory Security Results
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 3
3b. Detail Structure of IR8S This section will be used to generate the IR8S (message type is IRCPPF) interface structure. Note: The following sequence has to be coded accordingly. Unspecified position should be filled with spaces. All amount fields are left-aligned. Symbol Used: * represents user defined. occ refers to occurrence Eg. 1st occ means first occurrence 2nd occ means second occurrence
3b.1 Header 1. Segment Type – UNB
Position Field Length Entered Remarks Validation 1 – 5 5 UNB Segment Type Cannot be blank 157 – 162 6 IR8S Application Reference Cannot be blank
2. Segment Type – UNH
Position Field Length Entered Remarks Validation 1 – 5 5 UNH Segment Type Cannot be blank 20 – 25 6 IRCPPF Message Type Cannot be blank 26 – 28 3 011 Message Version Number Cannot be blank
3. Segment Type – BGM
Position Field Length Entered Remarks Validation 1 – 5 5 BGM Segment Type Cannot be blank 6 – 8 3 938 Document Code Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 4
4. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWJ
1st occ: Record Type
Cannot be blank
2nd occ: AWK
2nd occ: Source
Cannot be blank
3th occ: AWM
3th occ: Payer’s ID Type Cannot be blank
4th occ: AWZ 4th occ: Record Indicator Cannot be blank 9 – 9 1 1st occ: 0
1st occ: Header Cannot be blank
2nd occ:* 2nd occ: 1=Mindef, 4=Govt Dept, 5=Statutory Boards, 6=Private Sector, 9=Others
Cannot be blank
3rd occ: * 3rd occ: 7=ROB, 8=ROC, A=ASGD, I = ITR, C=CRN, M=MCST, G=GSTN
Cannot be blank
4th occ: O 4th occ: O=Original Cannot be blank
5. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 441
1st occ: Basis Year Cannot be blank
2nd occ:416
2nd occ: Batch Date
Cannot be blank
9 – 16 1st occ: 4 1st occ: *
1st occ: Basis Year (CCYY e.g. 2006)
Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the system date is 2007, then possible basis year that you can enter is 2004, 2005, 2006 or 2007 Cannot be blank
2nd occ: 8 2nd occ: * 2nd occ: Date of Creation (CCYYMMDD e.g. 20061231)
Date of Creation cannot be greater than the system date, i.e. it cannot be a future date. Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 5
17 – 19 3 1st occ: 602 Date Code Cannot be blank 2nd occ: 102 Cannot be blank
6. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 SE Employer Code Cannot be blank 9 – 20 12 * Payer’s ID No. Ensure that this no. is a valid no.
For example, if the Payer’s ID Type is ROB then this no. must be a valid ROB no. (refer to no. 4, segment type RFF, qualifier AWM, position 9-10) Cannot be blank
50 – 79 30 * Name of authorized person 225 – 254 30 * Designation of authorized person 260 – 294 35 * Name of Employer – line 1 Cannot be blank 295 – 329 35 * Name of Employer – line 2 330 – 389 60 * Email of authorized person 390 – 419 30 * Name of Division/Branch
7. Segment Type – COM
Position Field Length Entered Remarks Validation 1 – 5 5 COM Segment Type Cannot be blank 6 – 25 20 * Telephone Number
3b.2 Details 8. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 9 4 * Occurrence of Employees
numeric only 1 - 9999 Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 6
9. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWJ
2nd occ: AWM 3rd occ: AYA 4th occ: AYB 5th occ: AYD 6th occ: AYE
Rec type Payee's ID type CPF contributions in respect of overseas posting are obligatory by contract of employment indicator CPF capping applied indicator Singapore Permanent Resident status is approved on or after 01.01.YYYY Approval has been obtained from CPF Board to make full contribution
Cannot be blank
9 – 11 3 1st occ:1
1st occ: Detail Note: 1st occ till 6th occ Cannot be blank It can be blank only when applicable, e.g. the 3rd occ, 5th occ and 6th occ.
2nd occ:* 2nd occ: 1=NRIC, 2=FIN, 3=Immigration File Ref No, 4=Work Permit No, 5=Malaysian I/C, 6=Passport No
Cannot be blank
3rd occ:*
3rd occ: Y=Obligatory, N=Not obligatory Blank=Not applicable
Note:- 3rd occ If 3rd occ is not blank, then you must ensure that (a) Overseas posting from and to date (refer to no. 13,
segment type DTM, qualifier 500 and 501, position 9-16) are not blank.
4th occ:* 4th occ: Y=Capping has been applied
N=Capping has not been applied
Cannot be blank
5th occ: * 5th occ: Y=Singapore Permanent Resident Status is approved on or after 01.01.YYYY
N=Singapore Permanent Resident Status is NOT approved on or after 01.01.YYYY
Blank=Not applicable
Note: 5th occ and 6th occ (a) If SPR status (5th occ) is Y, then Approval indicator (6th
occ) must be either Y or N (b) If SPR status (5th occ) is N, then Approval indicator (6th
occ) must be either N or blank (c) If SPR status (5th occ) is blank, then Approval
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 7
indicator (6th occ) must also be blank
6th occ: * 6th occ: Y=Approval has been obtained from CPFB to make full contribution
N=Approval has not been obtained from CPFB to make full contribution
Blank = Not applicable
(d) If Payee’s ID type (2nd occ) is not 1 (i.e. NRIC), then both SPR status (5th occ) and Approval indicator (6th occ) must be blank.
10. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 PE Employee Code Cannot be blank 9 – 20 12 * Payee’s ID No. Must be a valid Payee’s ID No. (refer to no. 9, segment
type RFF, qualifier AWM, position 9-11) For example, if this Payee’s ID type is NRIC, then the no. must be a valid NRIC no. Cannot be blank
225 – 259 35 * Payee’s Name – line 1 Cannot be blank 260 – 294 35 * Payee’s Name – line 2 295 – 304 10 * Payee’s Name – line 3
4b.2 Details 11. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 8 3 JAN, FEB,
MAR, APR, MAY, JUN, JUL, AUG, SEP, OCT, NOV, DEC or TTL
January, February, March, April, May, June, July, August, September, October, November, December or Total.
Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 8
12. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 400
2nd occ: 401 3rd occ: 402 4th occ: 404 5th occ: 405 6th occ: 406
1st occ: Ordinary wages 2nd occ: Employer CPF contribution for ordinary wages 3rd occ: Employee CPF contribution for ordinary wages 4th occ: Additional wages 5th occ: Employer CPF contribution for additional wages 6th occ: Employee CPF contribution for additional
wages
Cannot be blank
9 – 19 11 1st occ: * 1st occ: Ordinary wages Note:- 1st occ till 6th occ: Cannot be blank Allow input of 7 bytes and 2 decimals, excluding a separate byte for negative. No commas allowed. Format: S9(7)v99 e.g. 1234567.12, if positive and -1234567.12, if negative. For qualifier TTL , the maximum length is 7 bytes. No decimal is allowed. If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7) e.g. 1234567, if positive and -1234567, if negative. Note: TTL 1 st occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 1st occ is the sum of Jan’s till Dec’s Ordinary wages. Take the sum and then drop off all the decimals
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 9
Important : The maximum TTL that can be declared per employee per batch is $9,999,999. Any amount exceeding this value should be declared in the Amendment batches.
2nd occ: * 2nd occ: Employer CPF contribution for ordinary wages Note: TTL 2 nd occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 2nd occ is the sum of Jan’s till Dec’s Employer CPF contribution for ordinary wages. Take the sum and then drop off all the decimals
3rd occ: * 3rd occ: Employee CPF contribution for ordinary wages Note: TTL 3 rd occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 3rd occ is the sum of Jan’s till Dec’s Employee CPF contribution for ordinary wages. Take the sum and then round up the decimals of the sum
4th occ: * 4th occ: Additional wages Note: TTL 4 th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 4th occ is the sum of Jan’s till Dec’s Additional wages. Take the sum and then drop off all the decimals
5th occ: * 5th occ: Employer CPF contribution for additional wages
Note: TTL 5 th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 5th occ is the sum of Jan’s till Dec’s Employer CPF contribution for additional wages. Take the sum and then drop off all the decimals
6th occ: * 6th occ: Employee CPF contribution for additional wages
Note: TTL 6 th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 6th occ is the sum of Jan’s till Dec’s Employee CPF contribution for additional wages. Take the sum and then round up the decimals of the sum
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 10
13. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 500
2nd occ: 501 1st occ: Overseas posting from date 2nd occ: Overseas posting to date
Cannot be blank
9 – 16 8 1st occ: * 1st occ: Overseas posting from date Note:- Date format must be in CCYYMMDD Must be a valid date. Note:- 1st occ, 2nd occ: - The date must be within Basis Year. - To Date must be strictly later than From Date - If From Date is declared, then To Date cannot be blank, and vice-versa.
2nd occ: * 2nd occ: Overseas posting to date - If both From and To Date are declared, then you must ensure that: CPF contributions in respect of overseas posting are obligatory by contract of employment indicator (refer to no. 9, segment type RFF, qualifier AYA, position 9-11) is not blank.
17 – 19 3 102 Date code
14. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 408
2nd occ: 409 1st occ: Employer contribution 2nd occ: Employee contribution
Cannot be blank
9 – 16 8 1st occ: * 1st occ: Employer contribution Note:- 1st occ, 2ndocc: Cannot be blank The maximum length is 7 bytes. No decimal is allowed. If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7)
2nd occ: * 2nd occ: Employee contribution
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 11
15. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 AWJ Record Type Cannot be blank 9 – 9 1 3 Segment separator Cannot be blank
16. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 410
2nd occ: 411 3rd occ: 412 4th occ: 413 5th occ: 414
1st occ: Additional wages 2nd occ: Amount of refund applicable to employer
contribution 3rd occ: Amount of refund applicable to interest on
employer contribution 4th occ: Amount of refund applicable to employee
contribution 5th occ: Amount of refund applicable to interest on
employee contribution
Cannot be blank
9 – 16 8 1st occ: * 1st occ: Additional wages Note:- 1st occ till 5th occ: - Cannot be blank - The maximum length is 7 bytes.
No decimal is allowed. If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7)
- If any of the followings are not equal to zero, then Additional wages (refer to no. 16, segment type MOA, qualifier 410, position 9-16) cannot equal to zero. (a) Amt of refund applicable to employer contribution
(refer to no. 16, segment type MOA, qualifier 411, position 9-16)
(b) Amt of refund applicable to interest on employer contribution (refer to no. 16, segment type MOA,
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 12
qualifier 412, position 9-16) (c) Amt of refund applicable to employee contribution
(refer to no. 16, segment type MOA, qualifier 413, position 9-16)
(d) Amt of refund applicable to interest on employee contribution (refer to no. 16, segment type MOA, qualifier 414, position 9-16)
Note:- 1st occ If any of the followings are declared (not blank and not equal to zero), then you must ensure that all of them are declared (not blank and not equal to zero). (a) Additional wages (refer to no. 16, segment type MOA,
qualifier 410, position 9-16) (b) Payment for additional wages from date (refer to no.
17, segment type DTM, qualifier 502, position 9-16) (c) Payment for additional wages to date (refer to no. 17,
segment type DTM, qualifier 503, position 9-16) (d) Payment for additional wages date (refer to no. 17,
segment type DTM, qualifier 504, position 9-16)
2nd occ: * 2nd occ: Amt of refund applicable to employer contribution
Note: 2nd occ If 2nd occ is not equal to zero, then (a) Refund given to employer date (refer to no. 17,
segment type DTM, qualifier 505, position 9-16) cannot be blank
3rd occ: * 3rd occ: Amt of refund applicable to interest on
employer contribution Note: 3rd occ If 3rd occ is not equal to zero, then (a) Refund given to employer date (refer to no. 17,
segment type DTM, qualifier 505, position 9-16) cannot be blank
4th occ: * 4th occ: Amt of refund applicable to employee
contribution Note: 4th occ If 4th occ is not equal to zero, then (a) Refund given to employee date (refer to no. 17,
segment type DTM, qualifier 506, position 9-16) cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 13
5th occ: * 5th occ: Amt of refund applicable to interest on employee contribution
Note: 5th occ If 5th occ is not equal to zero, then (a) Refund given to employee date (refer to no. 17,
segment type DTM, qualifier 506, position 9-16) cannot be blank
17. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 502
2nd occ: 503 3rd occ: 504 4th occ: 505 5th occ: 506
1st occ: Payment for additional wages from date 2nd occ: Payment for additional wages to date 3rd occ: Payment for additional wages date 4th occ: Refund given to employer date 5th occ: Refund given to employee date
Cannot be blank
9 – 16 8 1st occ: * 1st occ: Payment for additional wages from date Note:- Date format must be in CCYYMMDD Must be a valid date. Note:- 1st occ till 5th occ: - The date must be within Basis Year. - To Date must be strictly later than From Date - If From Date is declared, then To Date cannot be blank, and vice-versa.
- 3rd occ must be greater than or equal to 2nd occ. - 4th and 5th occ must be greater than or equal to 3rd occ. If any of the followings are declared (not blank and not equal to zero), then you must ensure that all of them are declared (not blank and not equal to zero). (a) Additional wages (refer to no. 16, segment type MOA,
qualifier 410, position 9-16) (b) Payment for additional wages from date (refer to no.
17, segment type DTM, qualifier 502, position 9-16) (c) Payment for additional wages to date (refer to no. 17,
segment type DTM, qualifier 503, position 9-16) (d) Payment for additional wages date (refer to no. 17,
segment type DTM, qualifier 504, position 9-16)
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page IR8S - 14
2nd occ: * 2nd occ: Payment for additional wages to date
3rd occ: * 3rd occ: Payment for additional wages date
4th occ: * 4th occ: Refund given to employer date Note:- 4thocc If 4th occ is not blank, then you must ensure that at least one of the followings is not equal to zero (a) Amt of refund applicable to employer contribution
(refer to no. 16, segment type MOA, qualifier 411, position 9-16)
(b) Amt of refund applicable to interest on employer contribution (refer to no. 16, segment type MOA, qualifier 412, position 9-16)
5th occ: * 5th occ: Refund given to employee date
Note:- 5thocc If 5th is not blank, then you must ensure that at least one of the followings is not equal to zero (a) Amt of refund applicable to employee contribution
(refer to no. 16, segment type MOA, qualifier 413, position 9-16)
(b) Amt of refund applicable to interest on employee contribution (refer to no. 16, segment type is MOA, qualifier is 414, position 9-16)
17 – 19 3 102 Date code
3b.3 Security Result
18. Segment Type – RES
Position Field Length Entered Remarks Validation 1 – 5 5 RES Segment Type Cannot be blank 6 – 7 2 ZZ Security Identifier Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 1
4a. Overview Structure of A8A Basically, this file structure consists of the following segments :-
NOTE : * : If it is not applicable, just specify the Segment and put the value as 0. E.g. Rent paid by Employee MOA 5020
Home leave for self QTY 3010 ** : If it is not applicable, just specify the Segment and leave the value as blank. E.g. Occupation from date DTM 600
Levels Segment Max. Repeat
Status Description
Header UNB 1 Mandatory Message Title UNH 1 Mandatory Message Header UNH BGM 1 Mandatory Beginning of Message RFF 4 Mandatory Header Information – Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer’s Information COM 1 Mandatory Employer’s Contact No. Details (max. = 9999)
LIN 1 Mandatory Line No. denoting the occurrence of Employee
RFF 4 Mandatory Details Information – Indicators NAD 1 Mandatory Employee’s Information MOA 18 Mandatory * Details Information – Value QTY 5 Mandatory * Details Information – Home
leave DTM 2 Mandatory ** Details Information –
Occupation Dates MOA 22 Mandatory * Details Information – Amount QTY 25 Mandatory * Details Information – Units Security Result
RES 1 Mandatory Security Results
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 2
4b. Detail Structure of A8A This section will be used to generate the A8A (message type is IRVBIK) interface structure. Note: The following sequence has to be coded accordingly. Unspecified position should be filled with spaces. All amount fields are left-aligned. Symbol Used: * represents user defined. occ refers to occurrence E.g. 1st occ means first occurrence 2nd occ means second occurrence
4b.1 Header 1. Segment Type – UNB
Position Field Length Entered Remarks Validation 1 – 5 5 UNB Segment Type Cannot be blank 157 – 162 6 IRA8A Application Reference Cannot be blank
2. Segment Type – UNH
Position Field Length Entered Remarks Validation 1 – 5 5 UNH Segment Type Cannot be blank 20 – 25 6 IRVBIK Message Type Cannot be blank 26 – 28 3 011 Message Version Number Cannot be blank
3. Segment Type – BGM
Position Field Length Entered Remarks Validation 1 – 5 5 BGM Segment Type Cannot be blank 6 – 8 3 938 Document Code Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 3
4. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWJ
1st occ: Record Type
Cannot be blank
2nd occ: AWK
2nd occ: Source
Cannot be blank
3th occ: AWM
3th occ: Payer’s ID Type Cannot be blank
4th occ: AWZ 4th occ: Record Indicator
Cannot be blank
9 – 9 1 1st occ: 0
1st occ: Header Cannot be blank
2nd occ: * 2nd occ: 1=Mindef, 4=Govt Dept, 5=Statutory Boards, 6=Private Sector, 9=Others
Cannot be blank
3rd occ: * 3rd occ: 7=ROB, 8=ROC, A=ASGD, I = ITR, C=CRN, M=MCST, G=GSTN
Cannot be blank
4th occ: O 4th occ: O=Original Cannot be blank
5. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 441
1st occ: Basis Year Cannot be blank
2nd occ:416
2nd occ: Batch Date Cannot be blank
9 – 16 1st occ: 4 1st occ: *
1st occ: Basis Year (CCYY e.g. 2006)
Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the system date is 2007, then possible basis year that you can enter is 2004, 2005, 2006 or 2007 Cannot be blank
2nd occ: 8 2nd occ: * 2nd occ: Date of Creation (CCYYMMDD e.g. 20061231)
Date of Creation cannot be greater than the system date, i.e. it cannot be a future date. Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 4
17 – 19 3 1st occ: 602 Date Code Cannot be blank 2nd occ: 102 Cannot be blank
6. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 SE Employer Code Cannot be blank 9 – 20 12 * Payer’s ID No. Ensure that this no. is a valid no.
For example, if the Payer’s ID Type is ROB, then this no. must be a valid ROB no. (refer to no. 4, segment type RFF, qualifier AWM, position 9-10) Cannot be blank
50 – 79 30 * Name of authorized person 225 – 254 30 * Designation of authorized person 260 – 294 35 * Name of Employer – line 1 Cannot be blank 295 – 329 35 * Name of Employer – line 2 330 – 389 60 * Email of authorized person 390 – 419 30 * Name of Division/Branch
7. Segment Type – COM
Position Field Length Entered Remarks Validation 1 – 5 5 COM Segment Type Cannot be blank 6 – 25 20 * Telephone Number
4b.2 Details 8. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 9 4 * Occurrence of Employees –
numeric only 1 - 9999 Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 5
9. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWJ
2nd occ: AWM 3rd occ: AYA
1st occ: Rec type 2nd occ: Payee's ID type 3rd occ: OHQ Status
Cannot be blank
9 – 11 3 1st occ: 1
1st occ: Detail Note: 1st occ till 3rd occ Cannot be blank It can be blank only when applicable, e.g. the 3rd occ.
2nd occ: * 2nd occ: 1=NRIC, 2=FIN, 3=Immigration File Ref No, 4=Work Permit No, 5=Malaysian I/C, 6=Passport No
Cannot be blank.
3rd occ: *
3rd occ: Y=Company who is enjoying OHQ status, N=Company who is not enjoying OHQ status Blank=Not applicable
Note:- 3rd occ: If 3rd occ is not blank, then you must ensure that (a) Home leave passage (refer to no. 11, segment type
MOA, qualifier 505, position 9-19) is not equal to zero. AND At least one of the followings is not equal to 0 (refer to no. 12, segment type QTY, qualifier 301, 302 and 303, respectively for (a), (b) and (c), position 9-11) (a) Home leave for self (b) Home leave for wife (c) Home leave for children
10. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 PE Employee Code Cannot be blank 9 – 20 12 * Payee’s ID No. Must be a valid Payee’s ID No. (refer to no. 9, segment
type RFF, qualifier AWM, position 9-11) For example, if this Payee’s ID type is NRIC, then the
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 6
no. must be a valid NRIC no. Cannot be blank
50 – 79 30 * Address for Place of Residence – line 1 Note:- Address If address is not blank, then you must ensure that (a) Occupation from date (refer to no. 13, segment type
DTM, qualifier 600, position 9-16) is not blank. (b) Occupation to date (refer to no. 13, segment type
DTM, qualifier 601, position 9-16) is not blank. (c) Annual rent/rent paid by employer (refer to no. 11,
segment type MOA, qualifier 501, position 9-19) is not equal to zero.
(d) Value of place of residence (refer to no. 11, segment type MOA, qualifier 500, position 9-19) is not equal to zero.
Note : No. of days (refer to no. 12, segment type QTY, qualifier 300, position 9-11) is not linked to Address for Place of Residence, i.e. No. of days can be zero if Address for Place of Residence is not blank.
85 – 114 30 * Address for Place of Residence – line 2 120 – 149 30 * Address for Place of Residence – line 3 225 – 259 35 * Payee’s Name – line 1 Cannot be blank 260 – 294 35 * Payee’s Name – line 2 295 – 304 10 * Payee’s Name – line 3
11. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 500
2nd occ: 501 3rd occ: 502 4th occ: 503 5th occ: 504 6th occ: 505 7th occ: 506 8th occ: 507
1st occ: Value of place of residence 2nd occ: Annual rent/rent paid by employer 3rd occ: Rent paid by employee 4th occ: Total value of furniture, etc 5th occ: Total value of hotel accommodation 6th occ: Home leave passage 7th occ: Interest payment made by employer 8th occ: Life insurance premium paid by employer
Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 7
9th occ: 508 10th occ: 509 11th occ: 510 12th occ: 511 13th occ: 512 14th occ: 513 15th occ: 514 16th occ: 515 17th occ: 516 18th occ: 539
9th occ Fee/subsidized holiday 10th occ Education expenses including tutor 11th occ: Reward for long service 12th occ: Entrance/transfer fee for club 13th occ: Gain from asset 14th occ: Full cost of vehicle 15th occ: Car benefit 16th occ: Total value of benefits-in-kind 17th occ: Other benefits 18th occ: 2% Basic salary
9 – 19 11 1st occ: * 1st occ: Value of place of residence Note:- 1stocc till 18th occ: Allow input of 7 bytes and 2 decimals, with a separate byte for negative sign. No commas allowed. Format: S9(7)v99 e.g. 1234567.12, for positive and -1234567.12 for negative. Note:-1st occ: If 1st occ is not equal to zero, then you must ensure that (a) Address for Place of Residence (refer to no. 10,
segment type NAD, position 50-79) is not blank.
2nd occ: * 2nd occ: Annual rent/rent paid by employer
Note:- 2nd occ: If 2nd occ is not equal to zero, then you must ensure that (a) Address for Place of Residence (refer to no. 10,
segment type NAD, position 50-79) is not blank. 3th occ: * 3rd occ: Rent paid by employee
4th occ: * 4th occ: Total value of furniture, etc
Note:- 4th occ: MOA 503=Sum of MOA 517 to 534
5th occ: * 5th occ: Total value of hotel accomodation
Note:- 5th occ: MOA 504 = Sum of MOA 535 to MOA 539
6th occ: * 6th occ: Home leave passage
Note:- 6th occ: If 6th occ is not equal to zero, then you must ensure that (a) OHQ Status (refer to no. 9, segment type RFF,
qualifier AYA, position 9-11) is not blank.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 8
7th occ: * 7th occ: Interest payment made by employer
8th occ: * 8th occ: Life insurance premium paid by employer
9th occ: * 9th occ: Fee/subsidised holiday
10th occ: * 10th occ: Education expenses including tutor
11th occ: * 11th occ: Reward for long service
12th occ: * 12th occ: Entrance/transfer fee for club
13th occ: * 13th occ: Gain from asset
14th occ: *
14th occ: Full cost of vehicle
15th occ: *
15th occ: Car benefit
16th occ: *
16th occ Total value of benefits-in-kind
Note:- 16th occ: MOA 515 = MOA 500 + MOA 503 + MOA 504 + MOA 505 + MOA 506 + MOA 507 + MOA 508 + MOA 509 + MOA 510 + MOA 511 + MOA 512 + MOA 513 + MOA 514 + MOA 516
17th occ: *
17th occ: Other benefits
18th occ: *
18th occ: 2% of Basic salary
Note:- 18th occ: If 2% of the Basic Salary is not equal to zero, then Value of Hotel Accommodation for either self, wife or children (refer to no. 14, segment type MOA, qualifiers 535 – 538, position 9 -17 and no. 15, segment QTY, qualifiers 321-328, position 9-11) cannot be equal to zero.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 9
12. Segment Type – QTY
Position Field Length Entered Remarks Validation 1 – 5 5 QTY Segment Type Cannot be blank 6 – 8 3 1st occ: 300
2nd occ: 301 3rd occ: 302 4th occ: 303 5th occ: 329
1st occ: No of days 2nd occ: Home leave for self 3rd occ: Home leave for wife 4th occ: Home leave for children 5th occ: No of employees sharing the Quarter
Cannot be blank
9 – 11 3 1st occ: * 1st occ: No of days – numeric only
Note:- 1st occ - The maximum length is 3 bytes. - No negative is allowed - 1st occ cannot exceed 366 Note : No. of days is not linked to Address for Place of Residence (refer to no. 10, segment type NAD, position 50-79).
2nd occ: * 2nd occ: Home leave for self – numeric only Note:- 2nd occ, 3rd occ, 4th occ, 5th occ: - The maximum length is 2 bytes. - No negative is allowed. If 2nd occ, 3rd occ, or 4th occ is not equal to zero, then you must ensure that (a) OHQ Status (refer to no. 9, segment type RFF,
qualifier AYA, position 9-11) is not blank.
3rd occ: * 3rd occ: Home leave for wife – numeric only
4th occ: * 4th occ: Home leave for children – numeric only
5th occ: * 5th occ: No of employees sharing the Quarter Note:- 5th occ: If 5th occ is not equal to zero, then ensure that: (a) The Value of Place of Residence (refer to no. 11,
segment type MOA, qualifier 500, position 9-19) is divided by the number of employees sharing
(b) Total value of furniture (refer to no. 11, segment type MOA, qualifier 503, position 9-19) is divided by the number of employees sharing
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 10
13. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 600
2nd occ: 601 1st occ: Occupation from date 2nd occ: Occupation to date
Cannot be blank
9 – 16 8 1st occ: * 1st occ: Occupation from date Note:- Date format must be in CCYYMMDD Must be a valid date. Note:- 1st occ, 2nd occ: - The date must be within Basis Year. - To Date must be strictly later than From Date - If From Date is declared, then To Date cannot be blank, and vice-versa.
2nd occ: * 2nd occ: Occupation to date - If both From Date and To Date are declared, then you must ensure that (a) Address for Place of Residence (refer to no. 10,
segment type NAD, position 50-79) is not blank.
17-19 3 102 Date code
14. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 517
2nd occ: 518 3rd occ: 519 4th occ: 520 5th occ: 521 6th occ: 522 7th occ: 523 8th occ: 524 9th occ: 525
1st occ: Value of hard/ soft furniture 2nd occ: Value of refrigerator 3rd occ: Value of video recorder 4th occ: Value of washing machine/ dryer/ dish washer 5th occ: Value of air conditioner 6th occ: Value of TV, radio, amplifier, hi-fi, electric guitar 7th occ: Value of computer and organ 8th occ: Value of swimming pool 9th occ: Actual amount paid for public utilities
Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 11
10th occ: 526 11th occ: 527 12th occ: 528 13th occ: 529 14th occ: 530 15th occ: 531 16th occ: 532 17th occ: 533 18th occ: 534 19th occ: 535 20th occ: 536 21st occ: 537 22ndocc: 538
10th occ Actual amount paid for telephone 11th occ: Actual amount paid for pager 12th occ: Full cost of suitcase 13th occ: Full cost of golf bag & accessories 14th occ: Full cost of camera 15th occ: Actual amount paid for servant 16th occ: Driver wages 17th occ: Gardener wages 18th occ: Value for other benefits-in-kind 19th occ: Value for self/ wife/ child > 20 20th occ: Value for child 8-20 21st occ: Value for child 3-7 22nd occ: Value for child < 3
9 – 17 9 1st occ: * 1st occ: Value of hard/ soft furniture
Note:- 1st occ till 22th occ: Allow input of 5 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. Format: S9(5)v99 e.g.: 12345.12, if positive -12345.12, if negative.
2nd occ: Value of refrigerator
3rd occ: Value of video recorder
4th occ: Value of washing machine/ dryer/ dish washer
5th occ: Value of air conditioner
6th occ: Value of TV, radio, amplifier, hi-fi, electric guitar
7th occ: Value of computer and organ
8th occ: Value of swimming pool
9th occ: Actual amount paid for public utilities
10th occ Actual amount paid for telephone
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 12
11th occ: Actual amount paid for pager
12th occ: Full cost of suitcase
13th occ: Full cost of golf bag & accessories
14th occ: Full cost of camera
15th occ: Actual amount paid for servant
16th occ: Driver wages
17th occ: Gardener wages
18th occ: Value for other benefits-in-kind
19th occ: Value for self/ wife/ child > 20
Note: 19th occ: If 19th occ is not equal to zero, then you must ensure that (a) No of person self/wife/child > 20 (refer to no. 15,
segment type QTY, qualifier 321, position 9-11) is not equal to zero.
(b) No of day self/wife/child > 20 (refer to no. 15, segment type QTY, qualifier 322, position 9-11) is not equal to zero.
20th occ: Value for child 8-20
Note: 20th occ: If 20th occ is not equal to zero, then you must ensure that (a) No of person child 8-20 (refer to no. 15, segment
type QTY, qualifier 323, position 9-11) is not equal to zero.
(b) No of day child 8-20 (refer to no. 15, segment type QTY, qualifier 324, position 9-11) is not equal to zero.
21st occ: Value for child 3-7
Note: 21st occ: If 21st occ is not equal to zero, then you must ensure that (a) No of person child 3-7 (refer to no. 15, segment type
QTY, qualifier 325, position 9-11) is not equal to zero.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 13
(b) No of day child 3-7 (refer to no. 15, segment type QTY, qualifier 326, position 9-11) is not equal to zero.
22nd occ: Value for child < 3
Note: 22nd occ: If 22nd occ is not equal to zero then you must ensure that (a) No of person child < 3 (refer to no. 15, segment type
QTY, qualifier 327, position 9-11) is not equal to zero.
(b) No of day child < 3 (refer to no. 15, segment type QTY, qualifier 328, position 9-11) is not equal to zero.
If Value of Hotel Accommodation (MOA 535-538, QTY 321-328) for either self, wife or children is not equal to zero, then 2% of Basic Salary (MOA 539) cannot be equal to zero.
15. Segment Type – QTY
Position Field Length Entered Remarks Validation 1 – 5 5 QTY Segment Type Cannot be blank 6 – 8 3 1st occ: 304
2nd occ: 305 3rd occ: 306 4th occ: 307 5th occ: 308 6th occ: 309 7th occ: 310 8th occ: 311 9th occ: 312 10th occ: 313 11th occ: 314 12th occ: 315 13th occ: 316 14th occ: 317 15th occ: 318 16th occ: 319
1st occ: Refrigerator 2nd occ: Video recorder 3rd occ: Washing machine 4th occ: Dryer 5th occ: Dish washer 6th occ: Air conditioner-unit 7th occ: Air conditioner-dining room 8th occ: Air conditioner-sitting room 9th occ: Air conditioner-additional room 10th occ TV 11th occ: Radio 12th occ: Amplifier 13th occ: Hi-fi 14th occ: Electric guitar 15th occ: Computer 16th occ: Organ
Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 14
17th occ: 320 18th occ: 321 19th occ: 322 20th occ: 323 21st occ: 324 22ndocc: 325 23rdocc: 326 24thocc: 327 25thocc: 328
17th occ: Swimming pool 18th occ: No. of person (self/ wife/ child > 20) 19th occ: No. of day (self/ wife/ child > 20) 20th occ: No. of person (child 8-20) 21st occ: No. of day (child 8-20) 22nd occ: No. of person (child 3-7) 23rd occ: No. of day (child 3-7) 24th occ: No. of person (child < 3) 25th occ: No. of day (child < 3)
9 – 11 3 1st occ: * 1st occ: Refrigerator
Note : 1st occ till 18th occ, 20th occ, 22nd occ and 24th occ - To be declared in terms of No. of units. - The maximum length is 1 byte. - No decimal and negative is allowed. Note : 19th occ, 21st occ, 23rd occ and 25th occ
- To be declared in terms of No. of days - Value declared cannot exceed 366. - The maximum length is 3 bytes. - If you need to have negative figure, then the maximum length is 4 bytes.
e.g. 365, if positive or –366, if negative Note : 1st occ to 17th occ - 1st to 17th occ must be equal to zero if No. of Days
(refer to no. 12, segment type QTY, qualifier 300, position 9-11) is equal to zero.
2nd occ: Video recorder
3rd occ: Washing machine
4th occ: Dryer
5th occ: Dish washer
6th occ: Air conditioner-central
7th occ: Air conditioner-dining room
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 15
8th occ: Air conditioner-sitting room
9th occ: Air conditioner-additional room
10th occ: TV
11th occ: Radio
12th occ: Amplifier
13th occ: Hi-fi
14th occ: Electric guitar
15th occ: Computer
16th occ: Organ
17th occ: Swimming pool
18th occ: No. of person (self/ wife/ child > 20)
Note:- 18th occ and 19th occ: If 18th occ is not equal to zero, then you must ensure that 19th is not equal to zero, and vice-versa. Consequently, if both of them are not equal to zero, Value for self/ wife/ child > 20 (refer to no.14, segment type MOA, qualifier 535, position 9-17) cannot be equal to zero.
19th occ: No. of day (self/ wife/ child > 20)
20th occ: No. of person (child 8-20)
Note:- 20th occ and 21st occ: If 20th occ is not equal to zero, then you must ensure that 21st is not equal to zero, and vice-versa. Consequently, if both of them are not equal to zero, Value for child 8-20 (refer to no.14, segment type MOA, qualifier 536, position 9-17) cannot be equal to zero.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8A - 16
21st occ: No. of day (child 8-20)
22nd occ: No. of person (child 3-7)
Note:- 22nd occ and 23rd occ: If 22nd occ is not equal to zero, then you must ensure that 23rd is not equal to zero, and vice-versa. Consequently, if both of them are not equal to zero, Value for child 3-7 (refer to no.14, segment type MOA, qualifier 537, position 9-17) cannot be equal to zero.
23rd occ: No. of day (child 3-7)
24th occ: No. of person (child < 3)
Note:- 24th occ and 25th occ: If 24th occ is not equal to zero, then you must ensure that 25th is not equal to zero, and vice-versa. Consequently, if both of them are not equal to zero, Value for child < 3 (refer to no.14, segment type MOA, qualifier 538, position 9-17) cannot be equal to zero.
25th occ: No. of day (child < 3)
4b.3 Security Result
16. Segment Type – RES
Position Field Length Entered Remarks Validation 1 – 5 5 RES Segment Type Cannot be blank 6 – 7 2 ZZ Security Identifier Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 1
5a. Overview Structure of A8B Basically the file structure consists of the following segments :- NOTE : * : If it is not applicable, just specify the Segment and put the value as 0. E.g. Gross Amt Not Qualify for Tax Exempt MOA 3020 ** : If it is not applicable, just specify the Segment and leave the value as blank. E.g. Date of Birth DTM 329 ID Type of Company giving the stock RFF AWR Levels Segment Max.
Repeat Status Description
Header UNB 1 Mandatory Message Title UNH 1 Mandatory Message Header UNH BGM 1 Mandatory Beginning of Message RFF 5 Mandatory Header Information – Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer’s Information COM 1 Mandatory Employer’s Contact No. Details (max. = 9999)
LIN 1 Mandatory Line No. denoting the occurrence of Employee
RFF 4 Mandatory Details Information – Indicators NAD 1 Mandatory Employee’s Information DTM 1 Optional ** Details Information – Date Of Birth GIS 1 Mandatory 1st Sub Detail General Indicator LIN 1 Mandatory Line No. denoting the
Occurrence of the Stock Details in Section A (ESOP) Section A (min = 0,
RFF 3 Mandatory ** Details Information – Indicators
max = 6) NAD 1 Mandatory Employee’s Information MOA 5 Mandatory * Monetary Amounts DTM 2 Mandatory Details Information – Dates QTY 1 Mandatory Details Information - Quantity MOA 4 Mandatory * Monetary Amounts GIS 1 Mandatory 2nd Sub Detail General Indicator
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 2
LIN 1 Mandatory Line No. denoting the Occurrence of the Stock Details in Section B (EESOP)
Section B RFF 3 Mandatory ** Details Information – Indicators (min = 0, NAD 1 Mandatory Employee’s Information max = 6) MOA 6 Mandatory * Monetary Amounts DTM 2 Mandatory Details Information – Dates QTY 1 Mandatory Details Information – Quantity MOA 6 Mandatory * Monetary Amounts GIS 1 Mandatory 3rd Sub Detail General Indicator LIN 1 Mandatory Line No. denoting the
Occurrence of the Stock Details in Section C (CSOP) Section C RFF 3 Mandatory ** Details Information – Indicators (min = 0, NAD 1 Mandatory Employee’s Information max = 6) MOA 6 Mandatory * Monetary Amounts DTM 2 Mandatory Details Information – Dates QTY 1 Mandatory Details Information – Quantity MOA 10 Mandatory * Monetary Amounts Trailer RFF 2 Mandatory Trailer Information – Indicators MOA 20 Mandatory * Trailer Information – Total Monetary Amounts Security Result
RES 1 Mandatory Security Results
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 3
5b. Detail Structure of A8B This section will be used to generate the A8B (message type is IRESOP) interface structure. Note: The following sequence has to be coded accordingly. Unspecified position should be filled with spaces. All amount fields are left-aligned. Symbol Used: * represents user defined. occ refers to occurrence E.g. 1st occ means first occurrence 2nd occ means second occurrence
5b.1 Header 1. Segment Type – UNB
Position Field Length Entered Remarks Validation 1 – 5 5 UNB Segment Type Cannot be blank 157 – 162 6 IRA8B Application Reference Cannot be blank
2. Segment Type – UNH
Position Field Length Entered Remarks Validation 1 – 5 5 UNH Segment Type Cannot be blank 20 – 25 6 IRESOP Message Type Cannot be blank 26 – 28 3 011 Message Version Number Cannot be blank
3. Segment Type – BGM
Position Field Length Entered Remarks Validation 1 – 5 5 BGM Segment Type Cannot be blank 6 – 8 3 938 Document Code Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 4
4. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWH 1st occ: Record Type Cannot be blank 2nd occ: AWI 2nd occ: Source Cannot be blank 3th occ: AWJ 3th occ: Type of Payment Cannot be blank
4th occ: AWK 4th occ: Payer’s ID Type Cannot be blank 5th occ: AWL 5th occ: Record Indicator Cannot be blank 9 – 11 2 1st occ: 0
1st occ: Header Cannot be blank
2nd occ: * 2nd occ: 6=Private Sector, 9=Others
Cannot be blank
3rd occ: * 3rd occ: 13=Stock Option Gains Cannot be blank
4th occ: * 4th occ: 7=ROB, 8=ROC, A=ASGD, I = ITR, C=CRN, M=MCST, G=GSTN
Cannot be blank
5th occ: O 5th occ: O=Original Cannot be blank
5. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 441 1st occ: Basis Year Cannot be blank 2nd occ: 416 2nd occ: Batch Date Cannot be blank 9 – 16 4 1st occ: *
1st occ: Basis Year (CCYY e.g. 2006)
Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the system date is 2007, then possible basis year that you can enter is 2004, 2005, 2006 or 2007 Cannot be blank
8 2nd occ: * 2nd occ: Date of Creation (CCYYMMDD e.g. 20061231)
Date of Creation cannot be greater than the system date, i.e. it cannot be a future date. Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 5
17 – 19 3 1st occ: 602 Date Code = CCYY Cannot be blank 2nd occ: 102 Date Code = CCYYMMDD Cannot be blank
6. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 SE Employer Code Cannot be blank 9 – 20 12 * Payer’s ID No. Ensure that this no. is a valid no.
For example, if the Payer’s ID Type is ROB then this no. must be a valid ROB no. (refer to no. 4, segment type RFF, qualifier AWK, position 9-10) Cannot be blank
50 – 79 30 * Name of Authorized Person 225 – 254 30 * Designation of Authorized Person 260 – 294 35 * Name of Employer – line 1 Cannot be blank 295 – 319 25 * Name of Employer – line 2 330 – 389 60 * Email of authorized person 390 – 419 30 * Name of Division/Branch
7. Segment Type – COM
Position Field Length Entered Remarks Validation 1 – 5 5 COM Segment Type Cannot be blank 6 – 25 20 * Telephone Number
5b.2 Details 8. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 9 4 * Occurrence of Employees
numeric only 1 - 9999 Cannot be blank
12 – 14 3 LN1 Detail Group 1 Identifier Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 6
9. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWM
2nd occ: AWN 3rd occ: AWO 4th occ: AWP
Rec type Payee's ID type Nationality Code Sex
Cannot be blank
9 – 11 3 1st occ: 1
1st occ: Detail Cannot be blank
2nd occ: * 2nd occ: 1=NRIC, 2=FIN, 3=Immigration File Ref No, 4=Work Permit No, 5=Malaysian I/C, 6=Passport No
Cannot be blank
3rd occ: * 3rd occ: Refer to the validation on nationality code
Note:- 3rd occ : Nationality Code Please see the complete list of nationality code in Annex A 300=Permanent Resident 301=Singapore Citizen 303=Indonesian 304=Malaysian 305=Filipino 306=Thai 331=Japanese 334=Taiwanese 336=Chinese (China) 110=British 503=American 701=Australian 705=New Zealander 999=Others Cannot be blank
4th occ: * 4th occ: F=Female, M=Male Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 7
10. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 PE Employee Code Cannot be blank 9 – 20 12 * Payee’s ID No. Must be a valid Payee’s ID No. (refer to no. 9, segment
type RFF, qualifier AWN, position 9-11) For example, if this Payee’s ID Type is NRIC, then the no. must be a valid NRIC no. Cannot be blank
225 – 259 35 * Payee’s Name – line 1 Cannot be blank 260 – 294 35 * Payee’s Name – line 2 295 – 304 10 * Payee’s Name – line 3
11. Segment Type – DTM (Optional)
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type 6 – 8 3 329 Document Code 9 – 16 8 * Date of Birth (DOB) (CCYYMMDD e.g. 19971231) Date of Birth cannot be greater than the system date, i.e.
it cannot be a future date. Date of Birth cannot be earlier than 01 Jan 1900.
44 – 46 3 102 Date Code 12. Segment Type – GIS
Position Field Length Entered Remarks Validation 1 – 5 5 GIS Segment Type Cannot be blank 6 – 10 5 ESOP Stock Type Identifier (ie. Section A Stocks) Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 8
5b.3 Details 13. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 8 3 * Occurrence of Section A - Stock Option Details
Numeric only 1 – 6 Cannot be blank
12 – 14 3 LN2 Detail Group 2 Identifier Cannot be blank 14. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWQ
2nd occ: AWR 3rd occ: AWA
Stock Option Type ID Type of Company giving the Stock Type of plan granted
Cannot be blank
9 – 13 5 1st occ: *
ESOP Cannot be blank
2nd occ: * ID Type – alphanumeric only
The maximum length is 1 byte.
3rd occ: * ESOP = For ESOP ESOW = For ESOW
Cannot be blank
15. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 R1 Stock Option Code Cannot be blank 9 – 20 12 * ID Number of Company which granted the
ESOP/ESOW Plans The maximum length is 12 bytes. Cannot be blank.
50 – 69 20 * Name of the Company giving the Stock Option – Line 1 Cannot be blank 85 – 104 20 * Name of the Company giving the Stock Option – Line 2
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 9
16. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 300
2nd occ: 301 3rd occ: 302 4th occ: 303 5th occ: 350
1st occ: Exercise Price of Stock Option 2nd occ: Market Value at Time of Ex. of Stock Option 3rd occ: Gross Amount NOT Qualifying for Tax Exempt 4th occ: Gross Amount of Stock Option Gains 5th occ: Open Market Value Per Share at the Date of
Grant of ESOP/ESOW Plan
Cannot be blank
9 – 19 11 1st occ: * Exercise Price of Stock Option Note : 1st occ, 2nd occ and 5th occ Allow input of 3 bytes and 5 decimals. No commas allowed. No negative amount allowed. Format : 9(3)v99999 e.g. 123.12345 Note: 3rd occ and 4th occ Allow input of 7 bytes and 2 decimals, excluding a separate byte for negative sign. No commas are allowed. If negative value is required, the number of bytes allowed before decimal point is 8. Format : S9(7)v99 e.g. 1234567.12, if positive -1234567.12, if negative
2nd occ: * Market Value at Time of Ex. of Stock Option Note : 2nd occ 2nd occ cannot be equal to zero
3rd occ: * Gross Amount NOT Qualifying for Tax Exempt Note : 3rd occ MOA 302 = (MOA 301 - MOA 300) x QTY 500 i.e. 3rd occ = (2nd occ - 1st occ) x QTY 500 [QTY 500 is No. of Shares Acquired] Drop all the decimals that come after the 2nd decimal.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 10
4th occ: * Gross Amount of Stock Option Gains Note : 4th occ MOA 303 = MOA 302 i.e. 4th occ = 3rd occ Drop all the decimals that comes after the 2nd decimal.
5th occ:* Market Value at Time of Stock Option Grant
17. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 400
2nd occ: 401 1st occ: Date of Exercise of Stock Option 2nd occ: Date of Grant of ESOP/ESOW Plan
Cannot be blank
9 – 16 8 1st occ: * Date of Exercise of Stock Option
Note: 1st occ, 2nd occ: - Date format must be in CCYYMMDD . - Date of Exercise of Stock Option (1st occ) must be later than or equal to the Date of Grant of ESOP/ESOW Plan (2nd occ). - Cannot be blank Note: 1st occ: The date must be within Basis Year. Must not be a future date, i.e. cannot be later than the system date.
2nd occ: * Date of Grant of ESOP/ESOW Plan Note: 2nd occ: The year of 2nd occ (i.e. CCYY) must be less than or equal to the Basis Year. Must not be a future date, i.e. cannot be later than the system date.
44 – 46 3 1st occ: 102 2nd occ: 102
Date code Date code
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 11
18. Segment Type – QTY
Position Field Length Entered Remarks Validation 1 – 5 5 QTY Segment Type Cannot be blank 6 – 8 3 500 Document Code Cannot be blank 9 – 16 8 * No. of Shares Acquired The maximum length is 7 bytes (i.e. max = 9,999,999),
excluding a separate byte for negative sign. If you need to have negative figure, then the maximum length is 8 bytes. No commas allowed. Format: S9(7) No. of Shares Acquired cannot be equal to zero.
19. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 304
2nd occ: 305 3rd occ: 351 4th occ: 352
1st occ: Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 – S(10)(1)(g)
2nd occ: Total Gross Amount of Stock Option Gains
from ESOP/ESOW Plans for ESOP granted before 2003 - S 10(1)(g)
3rd occ: Total Gross Amount NOT Qualifying for Tax
Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
4th occ: Total Gross Amount of Stock Option Gains
from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Cannot be blank Note : 1st occ to 4th occ Allow input of 8 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. Format : S9(8)v99 e.g. 12345678.12, for positive and -12345678.12, for negative. Important : The maximum Gross amount that can be declared per employee per batch is $99,999,999.99 Any amount exceeding this value should be declared in the Amendment batches.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 12
9 – 20 12 1st occ: * Total Gross Amount NOT Qualifying for Tax Exempt For ESOP granted before 2003 – S(10)(1)(g)
Note : 1st occ MOA 304 = Sum of all MOA 302 [i.e. Sum of Gross Amt Not Qualifying for Tax Exempt] that satisfies the following: Type of Plan Granted (refer to no. 14, segment type RFF, qualifier AWA, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 17, segment type DTM, qualifier 401, position 9-16) is before 01/01/2003
2nd occ: * Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 - S 10(1)(g)
Note : 2nd occ MOA 305 = MOA 304 i.e. 2nd occ = 1st occ
3rd occ: * Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note: 3rd occ MOA 351 = Sum of all MOA 302 [i.e. Sum of Gross Amt Not Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 14, segment type
RFF, qualifier AWA, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 17, segment type DTM, qualifier 401, position 9-16) is on or after 01/01/2003
OR (b) Type of Plan Granted (refer to no. 14, segment type
RFF, qualifier AWA, position 9-13) is equal to ESOW, regardless of the Date of Grant of ESOP/ESOW
4th occ: * Total Gross Amount of Stock Option Gains
from ESOP / ESOW Plans for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note: 4th occ MOA 352 = MOA 351 i.e. 4th occ = 3rd occ
20. Segment Type – GIS
Position Field Length Entered Remarks Validation 1 – 5 5 GIS Segment Type Cannot be blank 6 – 10 5 EESOP Stock Type Identifier (i.e. Section B Stocks) Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 13
5b.4 Details 21. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 8 3 * Occurrence of Section B - Stock Option Details
Numeric only 1 – 6 Cannot be blank
12 – 14 3 LN3 Detail Group 3 Identifier Cannot be blank 22. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWS
2nd occ: AWT 3rd occ: AWF
Stock Option Type ID Type of Company giving the Stock Type of plan granted
Cannot be blank
9 – 13 5 1st occ: *
EESOP Cannot be blank
2nd occ: * ID Type – alphanumeric only The maximum length is 1 byte.
3rd occ: * ESOP = For ESOP ESOW = For ESOW
Cannot be blank
23. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 R2 Stock Option Code Cannot be blank 9 – 20 12 * ID Number of Company which granted the
ESOP/ESOW Plans The maximum length is 12 bytes. Cannot be blank.
50 – 69 20 * Name of the Company giving the Stock Option – Line 1 Cannot be blank 85 – 104 20 * Name of the Company giving the Stock Option – Line 2
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 14
24. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 311
2nd occ: 312 3rd occ: 313 4th occ: 314 5th occ: 315 6th occ: 316
1st occ: Exercise Price of Stock Option 2nd occ: Market Value at Time of Stock Option Grant 3rd occ: Market Value at Time of Ex. Of Stock Option 4th occ: Gross Amount Qualifying for Income Tax
Exempt under EESOP 5th occ: Gross Amount NOT Qualifying for Tax Exempt 6th occ: Gross Amount of Stock Option Gains
Cannot be blank
9 – 19 11 1st occ: * Exercise Price of Stock Option Note : 1st occ to 3rd occ Allow input of 3 bytes and 5 decimals. No commas allowed. No negative amount allowed. Format : 9(3)v99999 e.g. 123.12345 Note : 4th occ to 6th occ Allow input of 7 bytes and 2 decimals, excluding a separate byte for negative sign. No commas are allowed. If negative value is required, the number of bytes allowed before decimal point is 8. Format : S9(7)v99 e.g. 1234567.12, if positive and -1234567.12, if negative.
2nd occ: * Market Value at Time of Stock Option Grant Note : 2nd occ 2nd occ cannot be equal to zero
3rd occ: * Market Value at Time of Ex. Of Stock Option Note : 3rd occ 3rd occ cannot be equal to zero
4th occ: * Gross Amount Qualifying for Tax Exempt under EESOP
Note : 4th occ MOA 314 = (MOA 313 - MOA 312) x QTY 510 i.e. 4th occ = (3rd occ - 2nd occ) x QTY 510
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 15
[QTY 510 is No. of Shares Acquired] Drop all the decimals that comes after the 2nd decimal. 4th occ can accept negative amount in Original batches.
5th occ: * Gross Amount NOT Qualifying for Tax Exempt Note : 5th occ MOA 315 = (MOA 312 - MOA 311) x QTY 510 i.e. 5th occ = (2nd occ - 1st occ) x QTY 510 [QTY 510 is No. of Shares Acquired] Drop all the decimals that comes after the 2nd decimal. 5th occ can accept negative amount in Original batches.
6th occ: * Gross Amount of Stock Option Gains Note : 6th occ MOA 316 = MOA 314 + MOA 315 i.e. 6th occ = 4th occ = 5th occ Drop all the decimals that comes after the 2nd decimal.
25. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 410
2nd occ: 411 1st occ: Date of Stock Option Granted 2nd occ: Date of Exercise of Stock Option
Cannot be blank
9 – 16 8 1st occ: *
Date of Stock Option Granted
Note : 1st occ to 2nd occ - Date format must be in CCYYMMDD . - Date of Exercise of Stock Option (2nd occ) must be later than or equal to the Date of Stock Option Granted (1st occ).
- Cannot be blank Note : 1st occ The date must be on or after 01-June-2000.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 16
2nd occ: * Date of Exercise of Stock Option Note : 2nd occ The date must be within Basis Year.
44 – 46 3 1st occ: 102 2nd occ: 102
Date code Date code
26. Segment Type – QTY
Position Field Length Entered Remarks Validation 1 – 5 5 QTY Segment Type Cannot be blank 6 – 8 3 510 Document Code Cannot be blank 9 – 16 8 * No. of Shares Acquired The maximum length is 7 bytes (i.e. max = 9,999,999),
excluding a separate byte for negative sign. If you need to have negative figure, then the maximum length is 8 bytes. No commas allowed. Format: S9(7) No. of Shares Acquired cannot be equal to zero.
27. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 317
2nd occ: 318 3rd occ: 319
1st occ: Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 – S 10(1)(g)
2nd occ: Total Gross Amount NOT Qualifying for Tax
Exempt for ESOP granted before 2003 – S 10(1)(g)
3rd occ: Total Gross Amount of Stock Option Gains
from ESOP/ESOW Plans for ESOP granted before 2003 – S 10(1)(g)
Cannot be blank Note : 1st occ to 6th occ Allow input of 8 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. Format : S9(8)v99 e.g. 12345678.12, for positive and -12345678.12, for negative.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 17
4th occ: 353 5th occ: 354 6th occ: 355
4th occ: Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
5th occ: Total Gross Amount NOT Qualifying for Tax
Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
6th occ: Total Gross Amount of Stock Option Gains
from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Important : The maximum Gross amount that can be declared per employee per batch is $99,999,999.99 Any amount exceeding this value should be declared in the Amendment batches.
9 – 20 12 1st occ: * Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 – S 10(1)(g)
Note : 1st occ MOA 317 = Sum of all MOA 314 [i.e. Sum of Gross Amt Qualifying for Tax Exempt] that satisfies the following: Type of Plan Granted (refer to no. 22, segment type RFF, qualifier AWF, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 25, segment type DTM, qualifier 410, position 9-16) is before 01/01/2003 1st occ can accept negative amount in Original batches.
2nd occ: * Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 – S 10(1)(g)
Note : 2nd occ MOA 318 = Sum of all MOA 315 [i.e. Sum of Gross Amt NOT Qualifying for Tax Exempt] that satisfies the following: Type of Plan Granted (refer to no. 22, segment type RFF, qualifier AWF, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 25, segment type DTM, qualifier 410, position 9-16) is before 01/01/2003 2nd occ can accept negative amount in Original batches.
3rd occ: * Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 – S 10(1)(g)
Note : 3rd occ MOA 319 = MOA 317 + MOA 318 i.e. 3rd occ = 1st occ + 2nd occ
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 18
4th occ: * Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note: 4th occ MOA 353 = Sum of all MOA 314 [i.e. Sum of Gross Amt Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 22, segment type
RFF, qualifier AWF, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 25, segment type DTM, qualifier 410, position 9-16) is on or after 01/01/2003
OR (b) Type of Plan Granted (refer to no. 22, segment type
RFF, qualifier AWF, position 9-13) is equal to ESOW, regardless of the Date of Grant of ESOP/ESOW
4th occ can accept negative amount in Original batches.
5th occ: * Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note : 5th occ MOA 354 = Sum of all MOA 315 [i.e. Sum of Gross Amt NOT Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 22, segment type
RFF, qualifier AWF, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 25, segment type DTM, qualifier 410, position 9-16) is on or after 01/01/2003
OR (b) Type of Plan Granted (refer to no. 22, segment type
RFF, qualifier AWF, position 9-13) is equal to ESOW, regardless of the Date of Grant of ESOP/ESOW
5th occ can accept negative amount in Original batches.
6th occ: * Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note : 6th occ MOA 355 = MOA 353 + MOA 354 i.e. 6th occ = 4th occ + 5th occ
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 19
28. Segment Type – GIS
Position Field Length Entered Remarks Validation 1 – 5 5 GIS Segment Type Cannot be blank 6 – 10 5 CSOP Stock Type Identifier (i.e. Section C Stocks) Cannot be blank
5b.5 Details 29. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 8 3 * Occurrence of Section C - Stock Option Details
Numeric only 1 – 6 Cannot be blank
12 – 14 3 LN4 Detail Group 4 Identifier Cannot be blank 30. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWU
2nd occ: AWV 3rd occ: AWG
Stock Option Type ID Type of Company giving the Stock Type of plan granted
Cannot be blank
9 – 13 5 1st occ:* CSOP Cannot be blank
2nd occ:* ID Type – alphanumeric only The maximum length is 1 byte.
3rd occ: * ESOP = For ESOP ESOW = For ESOW
Cannot be blank
31. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 R3 Stock Option Code Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 20
9 – 20 12 * ID Number of Company which granted the ESOP/ESOW Plans
The maximum length is 12 bytes. Cannot be blank.
50 – 69 20 * Name of the Company giving the Stock Option – Line 1 Cannot be blank. 85 – 104 20 * Name of the Company giving the Stock Option – Line 2
32. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 331
2nd occ: 332 3rd occ: 333 4th occ: 334 5th occ: 335 6th occ: 336
1st occ: Exercise Price of Stock Option 2nd occ: Market Value at Time of Stock Option Grant 3rd occ: Market Value at Time of Ex. Of Stock Option 4th occ: Gross Amount Qualifying for Income Tax
Exempt under CSOP 5th occ: Gross Amount NOT Qualifying for Tax Exempt 6th occ: Gross Amount of Stock Option Gains
Cannot be blank
9 –19 11 1st occ: * Exercise Price of Stock Option Note : 1st occ to 3rd occ Allow input of 3 bytes and 5 decimals. No commas allowed. No negative amount allowed. Format : 9(3)v99999 e.g. 123.12345 Note : 4th occ to 6th occ Allow input of 7 bytes and 2 decimals, excluding a separate byte for negative sign. No commas are allowed. If negative value is required, the number of bytes allowed before decimal point is 8. Format : S9(7)v99 e.g. 1234567.12, if positive and -1234567.12, if negative.
2nd occ: * Market Value at Time of Stock Option Grant Note : 2nd occ 2nd occ cannot be equal to zero
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 21
3rd occ: * Market Value at Time of Ex. Of Stock Option Note : 3rd occ 3rd occ cannot be equal to zero
4th occ: * Gross Amount Qualifying for Tax Exempt under CSOP Note : 4th occ MOA 334 = (MOA 333 - MOA 332) x QTY 520 i.e. 4th occ = (3rd occ - 2nd occ) x QTY 520 [QTY 520 is No. of Shares Acquired] Drop all the decimals that comes after the 2nd decimal. 4th occ can accept negative amount in Original batches.
5th occ: * Gross Amount NOT Qualifying for Tax Exempt Note : 5th occ MOA 335 = (MOA 332 - MOA 331) x QTY 520 i.e. 5th occ = (2nd occ - 1st occ) x QTY 520 [QTY 520 No. of Shares Acquired] Drop all the decimals that comes after the 2nd decimal. 5th occ can accept negative amount in Original batches.
6th occ: * Gross Amount of Stock Option Gains Note : 6th occ MOA 336 = MOA 334 + MOA 335 i.e. 6th occ = 4th occ + 5th occ Drop all the decimals that comes after the 2nd decimal.
33. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 420
2nd occ: 421 1st occ: Date of Stock Option Granted 2nd occ: Date of Exercise of Stock Option
Cannot be blank
9 – 16 8 1st occ: *
Date of Stock Option Granted
Note : 1st occ to 2nd occ - Date format must be in CCYYMMDD . - Date of Exercise of Stock Option (2nd occ) must be later than or equal to the Date of Stock Option Granted (1st occ).
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 22
- Cannot be blank Note : 1st occ The date must be on or after 01-April-2001.
2nd occ: * Date of Exercise of Stock Option
Note : 2nd occ The date must be within Basis Year.
44 – 46 3 1st occ: 102 2nd occ: 102
Date code Date code
34. Segment Type – QTY
Position Field Length Entered Remarks Validation 1 – 5 5 QTY Segment Type Cannot be blank 6 – 8 3 520 Document Code Cannot be blank 9 – 16 8 * No. of Shares Acquired The maximum length is 7 bytes (i.e. max = 9,999,999),
excluding a separate byte for negative sign. If you need to have negative figure, then the maximum length is 8 bytes. No commas allowed. Format: S9(7) No. of Shares Acquired cannot be equal to zero.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 23
35. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 337
2nd occ: 338 3rd occ: 339 4th occ: 601 5th occ: 356 6th occ: 357 7th occ: 358 8th occ: 602 9th occ: 603
1st occ: Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)
2nd occ: Total Gross Amount NOT Qualifying for Tax
Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)
3rd occ: Total Gross Amount of Stock Option Gains for
ESOP granted before 2003 – S 10(1)(g) 4th occ: Grand Total Gross Amount of Stock Option
Gains under ESOP, EESOP, CSOP for ESOP granted before 2003 – S 10(1)(g)
5th occ: Total Gross Amount Qualifying for Tax
Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
6th occ: Total Gross Amount NOT Qualifying for Tax
Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
7th occ: Total Gross Amount of Stock Option Gains for
ESOP granted on or after 2003 and ESOW – S 10(1)(b)
8th occ: Grand Total Gross Amount of Stock Option
Gains under ESOP, EESOP, CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
9th occ: Grand Total Gross Amount NOT Qualifying for
Tax Exemption under ESOP, EESOP, CSOP for ESOP before 2003 – S 10(1)(g)
Cannot be blank Note : 1st occ, 2nd occ, 3rd occ, 5th occ, 6th occ, 7th occ Allow input of 8 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. If negative value is required, the number of bytes allowed before decimal point is 9. Format : S9(8)v99 e.g. 12345678.12, for positive and -12345678.12, for negative. Note : 4th occ, 8th occ, 9th occ, 10th occ Allow input of 9 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. If negative value is required, the number of bytes allowed before decimal point is 10. Format : S9(9)v99 e.g. 123456789.12, for positive and -123456789.12, for negative. Important : The maximum Gross amount that can be declared per employee per batch is $99,999,999.99 Any amount exceeding this should be declared in the Amendment batches.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 24
10th occ: 604
10th occ: Grand Total Gross Amount NOT Qualifying
for Tax Exemption under ESOP, EESOP, CSOP for ESOP on or after 2003 and ESOW – S 10(1)(b)
9 – 21 13 1st occ: * Total Gross Amount Qualifying for Tax Exempt under
CSOP for ESOP granted before 2003 – S 10(1)(g) Note : 1st occ MOA 337 = Sum of all MOA 334 [i.e. Sum of Gross Amt Qualifying for Tax Exempt] that satisfies the following: Type of Plan Granted (refer to no. 30, segment type RFF, qualifier AWG, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 33, segment type DTM, qualifier is 420, position 9-16) is before 01/01/2003 1st occ can accept negative amount in Original batches.
2nd occ: * Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)
Note : 2nd occ MOA 338 = Sum of all MOA 335 [i.e. Sum of Gross Amt NOT Qualifying for Tax Exempt] that satisfies the following: Type of Plan Granted (refer to no. 30, segment type RFF, qualifier AWG, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 33, segment type DTM, qualifier is 420, position 9-16) is before 01/01/2003 2nd occ can accept negative amount in Original batches.
3rd occ: * Total Gross Amount of Stock Option Gains for ESOP granted before 2003 – S 10(1)(g)
Note : 3rd occ MOA 339 = MOA 337 + MOA 338 i.e. 3rd occ = 1st occ + 2nd occ
4th occ: * Grand Total Gross Amount of Stock Option Gains under ESOP, EESOP, CSOP for ESOP granted before 2003 – S 10(1)(g)
Note : 4th occ MOA 601 = MOA 305 + MOA 319 + MOA 339
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 25
5th occ: * Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note: 5th occ: MOA 356 = Sum of all MOA 334 [i.e. Sum of Gross Amt Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 30, segment type
RFF, qualifier AWG, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 33, segment type DTM, qualifier 420, position 9-16) is on or after 01/01/2003
OR (b) Type of Plan Granted (refer to no. 30, segment type
RFF, qualifier AWG, position 9-13) is equal to ESOW, regardless of the Date of Grant of ESOP/ESOW
5th occ can accept negative amount in Original batches.
6th occ: * Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note: 6th occ MOA 357 = Sum of all MOA 335 [i.e. Sum of Gross Amt NOT Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 30, segment type
RFF, qualifier AWG, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 33, segment type DTM, qualifier 420, position 9-16) is on or after 01/01/2003
OR (b) Type of Plan Granted (refer to no. 30, segment type
RFF, qualifier AWG, position 9-13) is equal to ESOW, regardless of the Date of Grant of ESOP/ESOW
6th occ can accept negative amount in Original batches.
7th occ: * Total Gross Amount of Stock Option Gains for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note : 7th occ MOA 358 = MOA 356 + MOA 357 i.e. 7th occ = 5th occ + 6th occ
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 26
8th occ: * Grand Total Gross Amount of Stock Option Gains under ESOP, EESOP, CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note : 8th occ MOA 602 = MOA 352 + MOA 355 + MOA 358
9th occ: * Grand Total Gross Amount NOT Qualifying for Tax Exemption under ESOP, EESOP, CSOP for ESOP before 2003 – S 10(1)(g)
Note : 9th occ MOA 603 = MOA 304 + MOA 318 + MOA 338 9th occ can accept negative amount in Original batches.
10th occ: * Grand Total Gross Amount NOT Qualifying for Tax Exemption under ESOP, EESOP, CSOP for ESOP on or after 2003 and ESOW – S 10(1)(b)
Note : 10th occ MOA 604 = MOA 351 + MOA 354 + MOA 357 10th occ can accept negative amount in Original batches.
36 Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWW
2nd occ: AWX 1st occ: Rec Type 2nd occ: No. of Records
Cannot be blank
9 – 14 6 1st occ: 2 Trailer Cannot be blank 2nd occ: * No. of Records Cannot be blank
37 Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 710
2nd occ: 711
1st occ: Total Gross Amount NOT Qualifying for Tax Exempt under ESOP for ESOP granted before 2003 – S 10(1)(g)
2nd occ: Total Gross Amount of Stock Option Gains
under ESOP for ESOP granted before 2003 – S 10(1)(g)
Cannot be blank Note : 1st occ to 20th occ Allow input of 12 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. If negative value is required, then the number of bytes allowed before decimal is 13. Format : S9(12)v99
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 27
3rd occ: 712 4th occ: 713 5th occ: 714 6th occ: 715 7th occ: 716 8th occ: 717 9thocc: 718 10th occ: 719 11th occ: 720 12th occ: 721
3rd occ: Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 – S 10(1)(g)
4th occ: Total Gross Amount NOT Qualifying for Tax
Exempt under EESOP for ESOP granted before 2003 – S 10(1)(g)
5th occ: Total Gross Amount of Stock Option Gains
under EESOP for ESOP granted before 2003 – S 10(1)(g)
6th occ: Total Gross Amount Qualifying for Tax
Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)
7th occ: Total Gross Amount NOT Qualifying for Tax
Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)
8th occ: Total Gross Amount of Stock Option Gains
under CSOP for ESOP granted before 2003 – S 10(1)(g)
9th occ: Grand Total Gross Amt of Stock Option Gains
for ESOP granted before 2003 – S 10(1)(g) 10th occ: Total Gross Amount NOT Qualifying for Tax
Exempt under ESOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
11th occ: Total Gross Amount of Stock Option Gains
under ESOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
12th occ: Total Gross Amount Qualifying for Tax
Exempt under EESOP for ESOP on or after 2003 and ESOW – S 10(1)(b)
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 28
13th occ: 722 14th occ: 723 15th occ: 724 16th occ: 725 17th occ: 726 18th occ: 727 19th occ: 728 20th occ: 729
13th occ: Total Gross Amount NOT Qualifying for Tax Exempt under EESOP for ESOP on or after 2003 and ESOW – S 10(1)(b)
14th occ: Total Gross Amt of Stock Option Gains under
EESOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
15th occ: Total Gross Amount Qualifying for Tax
Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
16th occ: Total Gross Amount NOT Qualifying for Tax
Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
17th occ: Total Gross Amount of Stock Option Gains
under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
18th occ: Grand Total Gross Amt of Stock Option Gains
for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
19th occ: Grand Total Gross NOT Qualifying for Tax
Exempt for ESOP before 2003 – S 10(1)(g) 20th occ: Grand Total Gross NOT Qualifying for Tax
Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
9 – 24 16 1st occ: * Total Gross Amount NOT Qualifying for Tax Exempt
under ESOP for ESOP granted before 2003 – S 10(1)(g) MOA 710 = Sum of all MOA 304
2nd occ: * Total Gross Amount of Stock Option Gains under ESOP for ESOP granted before 2003 – S 10(1)(g)
MOA 711 = Sum of all MOA 305
3rd occ: * Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 – S 10(1)(g)
MOA 712 = Sum of all MOA 317 3rd occ can accept negative amount in Original batches.
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 29
4th occ: * Total Gross Amount NOT Qualifying for Tax Exempt
under EESOP for ESOP granted before 2003 – S 10(1)(g)
MOA 713 = Sum of all MOA 318 4th occ can accept negative amount in Original batches.
5th occ: * Total Gross Amount of Stock Option Gains under EESOP for ESOP granted before 2003 – S 10(1)(g)
MOA 714 = Sum of all MOA 319
6th occ: * Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)
MOA 715 = Sum of all MOA 337 6th occ can accept negative amount in Original batches.
7th occ: * Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)
MOA 716 = Sum of all MOA 338 7th occ can accept negative amount in Original batches.
8th occ: * Total Gross Amount of Stock Option Gains under CSOP for ESOP granted before 2003 – S 10(1)(g)
MOA 717 = Sum of all MOA 339
9th occ: * Grand Total Gross Amt of Stock Option Gains for ESOP granted before 2003 – S 10(1)(g)
MOA 718 = Sum of all MOA 601
10th occ: * Total Gross Amount NOT Qualifying for Tax Exempt under ESOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
MOA 719 = Sum of all MOA 351
11th occ: * Total Gross Amount of Stock Option Gains under ESOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
MOA 720 = Sum of all MOA 352
12th occ: * Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP on or after 2003 and ESOW – S 10(1)(b)
MOA 721 = Sum of all MOA 353 12th occ can accept negative amount in Original batches.
13th occ: * Total Gross Amount NOT Qualifying for Tax Exempt under EESOP for ESOP on or after 2003 and ESOW – S 10(1)(b)
MOA 722 = Sum of all MOA 354 13th occ can accept negative amount in Original batches.
14th occ: * Total Gross Amt of Stock Option Gains under EESOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
MOA 723 = Sum of all MOA 355
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page A8B - 30
15th occ: * Total Gross Amount Qualifying for Tax Exempt under
CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
MOA 724 = Sum of all MOA 356 15th occ can accept negative amount in Original batches.
16th occ: * Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
MOA 725 = Sum of all MOA 357 16th occ can accept negative amount in Original batches.
17th occ: * Total Gross Amount of Stock Option Gains under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
MOA 726 = Sum of all MOA 358
18th occ: * Grand Total Gross Amt of Stock Option Gains for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
MOA 727 = Sum of all MOA 602
19th occ: * Grand Total Gross NOT Qualifying for Tax Exempt for ESOP before 2003 – S 10(1)(g)
MOA 728 = Sum of all MOA 603
20th occ: * Grand Total Gross NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
MOA 729 = Sum of all MOA 604
5b.6 Security Result
38 Segment Type – RES
Position Field Length Entered Remarks Validation 1 – 5 5 RES Segment Type Cannot be blank 6 – 7 2 ZZ Security Identifier Cannot be blank
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 1
Annex A
List of Country and Nationality Codes
Country/Nationality Code
Nationality description Country Name
101 BELGIAN BELGIUM
102 DANISH DENMARK
103 FRENCH FRANCE
104 GERMAN FEDERAL REPUBLIC OF GERMANY
105 GREEK GREECE
106 IRISH IRELAND
107 ITALIAN ITALY
108 LUXEMBOURG LUXEMBOURG
109 NETHERLANDS NETHERLANDS
110 BRITISH UNITED KINGDOM
111 PORTUGUESE PORTUGAL
112 SPANISH SPAIN
113 BRITISH, CHANNELl ISLAND
ISLAND OF GUERNSEY, CHANNEL ISLANDS, U.K.
131 AUSTRIAN AUSTRIA
132 FINNISH FINLAND
133 ICELAND ICELAND
134 NORWEGIAN NORWAY
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 2
135 SVALBARD JAN MAYEN
SVALBARD JAN MAYEN ISLANDS
136 SWEDISH SWEDEN
137 SWISS SWITZERLAND
138 LIECHSTENSTEIN LIECHSTENSTEIN
139 BOUVET ISLAND BOUVET ISLAND
141 FAEROE ISLANDS FAEROE ISLANDS
142 GREENLAND GREENLAND
143 MONACO MONACO
144 SAN MARINO SAN MARINO
145 VATICAN CITY VATICAN CITY STATE (HOLY SEE)
152 TURK TURKEY
153 ANDORRAN ANDORRA
154 GIBRALTAR GIBRALTAR
155 MALTESE MALTA
201 ALBANIAN ALBANIA
202 BULGARIAN BULGARIA
203 CZECHOSLOVAK CZECHOSLOVAKIA
205 HUNGARIAN HUNGARY
206 POLISH POLAND
207 ROMANIAN ROMANIA
209 YUGOSLAV YUGOSLAVIA
210 MACEDONIA REPUBLIC OF MACEDONIA
211 BELARUSSIAN BELARUSSIAN SSR
212 UKRANIAN UKRAINIAN SSR
213 ESTONIAN ESTONIA
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 3
214 LATVIAN LATVIA
215 LITHUANIA LITHUANIA
216 GEORGIA GEORGIA
217 ARMENIAN ARMENIA
218 AZERBAIJANI AZERBAIJAN
219 KIRGHIZ KYRGYZSTAN
221 KAZAKHSTAN KAZAKHSTAN
222 MOLDOVIAN MOLDOVA
223 RUSSIAN RUSSIA
224 TADZHIK TAJIKISTAN
225 TURKMEN TURKMENISTAN
226 UZBEK UZBEKISTAN
232 CROATIAN CROATIA
233 SLOVENIAN SLOVENIA
234 CZECK CZECH REPUBLIC
235 SLOVAK SLOVAK REPUBLIC (SLOVAKIA)
300 S'PORE PR SINGAPORE
301 S'PORE CITIZEN SINGAPORE
302 BRUNEIAN BRUNEI
303 INDONESIAN REP OF INDONESIA
304 MALAYSIAN MALAYSIA
305 FILIPINO REP OF PHILIPPINES
306 THAI THAILAND
307 EAST TIMOR EAST TIMOR
311 MYANMAR MYANMAR
312 CAMBODIAN KAMPUCHEA, DEM
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 4
313 LAOTIAN PEOPLE DEM REP OF LAOS
314 VIETNAMESE SOC REP OF VIETNAM
331 JAPANESE JAPAN
332 HONG KONG HONG KONG
333 SOUTH KOREAN REP OF SOUTH KOREA
334 TAIWANESE TAIWAN
335 MACAO MACAU
336 CHINESE PEOPLE'S REPUBLIC OF CHINA
337 NORTH KOREAN DEM PEOPEPLE REP OF KOREA
338 MONGOLIAN MONGOLIAN PEOPLE REP
351 AFGHAN DEM REP OF AFGHANISTAN
352 BANGLADESHI PEOPLE REP OF BANGLADESH
353 BHUTAN BHUTAN
354 INDIAN INDIA
355 MALDIVIAN REP OF MALDIVES
356 NEPALESE NEPAL
357 PAKISTANI PAKISTAN
358 SRI LANKAN SRI LANKA
371 BAHRAINI BAHRAIN
372 CYPRIOT REP OF CYPRUS
373 IRANIAN ISLAMIC REP OF IRAN
374 IRAQI REP OF IRAQ
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 5
375 ISRAELI ISRAEL
376 JORDANIAN HASHEMITE KINGDOM OF JORDAN
377 KUWAITI THE STATE OF KUWAIT
378 LEBANESE LEBANON
379 OMAN OMAN
380 QATAR QATAR
381 SAUDI ARABIAN SAUDI ARABIA
382 SYRIAN SYRIAN ARAB REP
383 UNITED ARAB EM UNITED ARAB EMIRATES
384 YEMINI REP OF YEMEN
385 YEMINI DEMOCRATIC YEMEN
386 PALESTINIAN PALESTINE
401 ALGERIAN ALGERIA
402 EGYPTIAN EGYPT
403 LIBYAN LIBYA A JAMAHIRIYA
404 MOROCCAN MOROCCO
405 SUDANESE SUDAN
406 TUNASIA TUNISIA
407 DJIBOUTI DJIBOUTI
408 ETHIOPIAN ETHIOPIA
409 SOMALI DEM REP SOMALI
410 ERITREA ERITREA
421 GHANAIAN GHANA
422 IVORY COAST COTE D'IVOIRE
423 KENYAN KENYA
424 LIBERIAN LIBERIA
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 6
425 MADAGASCAR MADAGASCAR
426 MAURITIAN MAURITIUS
427 MOZAMBIQUE MOZAMBIQUE
428 NIGERIAN NIGERIA
429 REUNION REUNION
430 TANZANIAN TANZANIA
431 UGANDIAN UGANDA
432 ZAMBIAN ZAMBIA
451 ANGOLAN ANGOLA
452 BENIN BENIN
453 BOTSWANA BOTSWANA
454 BURKINA FASO BURKINA FASO
455 BURUNDI BURUNDI
456 CAMEROON CAMEROON
457 CAPE VERDE CAPE VERDE
458 CENTRAL AFRICAN REP CENTRAL AFRICAN REP
459 CHADIAN CHAD
460 COMOROS COMOROS
461 CONGO CONGO
462 EQUATORIAL GUINEA EQUATORIAL GUINEA
463 GABON GABON
464 GAMBIAN GAMBIA
465 GUINEA REP OF GUINEA
466 GUINES BISSAU REP OF GUINES-BISSAU
467 LESOTHO KINGDOM OF LESOTHO
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 7
468 MALAWI MALAWI
469 MALI MALI
470 MAURITINEAN MAURITANIA
471 NAMIBIA NAMIBIA
472 NIGER NIGER
473 RWANDA RWANDA
474 SAO TOME PRINCI SAO TOME AND PRINCIPE
475 SENEGALESE SENEGAL
476 SEYCHELLES SEYCHELLES
477 SIERRA LEONE SIERRA LEONE
478 SOUTH AFRICAN SOUTH AFRICA
479 WESTERN SAHARA WESTERN SAHARA
480 SWAZI SWAZILAND
481 TOGO TOGO
482 ZAIRAN REP OF ZAIRE
483 ZIMBABWEAN ZIMBABWE
484 ST HELENA ST HELENA
499 OC IN OTHER AFRICA O C IN OTHER AFRICA
501 CANADIAN CANADA
502 PUERTO RICAN PUERTO RICO
503 AMERICAN UNITED STATES OF AMERICA
504 U S MINOR ISLANDS U S MINOR OUTLAYING ISLANDS
505 ST PIERRE MIQUELON ST PIERRE ET MIQUELON
509 OC NORTH AMERICA OC NORTH AMERICA
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 8
601 ARGENTINIAN ARGENTINA
602 BRAZILIAN BRAZIL
603 CHILEAN CHILE
604 COLOMBIAN COLOMBIA
605 ECUADORIAN ECUADOR
606 MEXICAN MEXICO
607 PARAGUAY PARAGUAY
608 PERUVIAN PERU
609 URUGUAY URUGUAY
610 VENEZUELAN VENEZUELA
621 CUBAN CUBA
622 DOMINICAN REPUBLIC DOMINICAN REPUBLIC
623 NETHERLANDS ANTILLES NETHERLANDS ANTILLES
624 PANAMANIAN PANAMA
625 ARUBA ARUBA
641 ANTIGUA ANTIGUA
642 BAHAMAS BAHAMAS ISLAND
643 BARBADOS BARBADOS
644 BELIZE BELIZE
645 BERMUDA BERMUDA
646 BOLIVIAN BOLIVIA
647 CAYMAN ISLANDS CAYMAN ISLANDS
648 COSTA RICAN COSTA RICA
649 DOMINICA DOMINICA
650 SALVADORAN EL SALVADOR
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 9
651 FALKLAND IS FALKLAND ISLAND (MALVINAS)
652 FRENCH GUIANA FRENCH GUIANA
653 GRENADIAN GRENADA
654 GUADELOUPE GUADELOUPE
655 GUATEMALA GUATEMALA
656 GUYANA GUYANA
657 HAITIAN HAITI
658 HONDURAN HONDURAS
659 JAMAICAN JAMAICA
660 NICARAGUAN NICARAGUA
661 MARTINIQUE MARTINIQUE
662 MONTSERRAT MONTSERRAT
663 SAINT KITTS NEVIS SAINT KITTS NEVIS
664 ST LUCIA SAINT LUCIA
665 ST VINCENT SAINT VINCENT AND THEGRENADINES
666 SURINAME SURINAM
667 TRINIDAD AND TOBAGO TRINIDAD AND TOBAGO
668 TURKS AND CAICOS IS TURKS AND CAICOS ISLANDS
669 VIRGIN ISLANDS US VIRGIN ISLANDS (U.S)
670 ANGUILLA ANGUILLA
671 BRITISH VIRGIN ISLND BRITISH VIRGIN ISLANDS
672 ISLE OF MAN ISLE OF MAN
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 10
701 AUSTRALIAN AUSTRALIA
702 FIJIAN FIJI
703 NAURUAN NAURU
704 NEW CALEDONIA NEW CALEDONIA
705 NEW ZEALANDER NEW ZEALAND
706 PAPUA NEW GUINEA PAPUA NEW GUINEA
707 SAMOAN WESTERN SAMOA
708 BRITISH INDIAN OCEAN
BRITISH INDIAN OCEAN TERRITORY
709 CHRISTMAS ISLANDS CHRISTMAS ISLANDS
710 COCOS KEELING ISLAND COCOS (KEELING) ISLAND
711 FRENCH SOUTHERN TERR
FRENCH SOUTHERN TERRITORY
712 HEARD MCDONALD ISLND
HEARD AND MCDONALD ISLAND
713 NORFOLK ISLAND NORFOLK ISLAND
721 AMERICAN SAMOA AMERICAN SAMOA
722 COOK ISLANDS COOK ISLAND
723 FRENCH POLYNESIA FRENCH POLYNESIA
724 GUAM GUAM
725 KIRIBATI KIRIBATI
726 NIUE ISLAND NIUE
727 PITCAIRN PITCAIRN
728 SOLOMON ISLANDS SOLOMON ISLANDS
729 TOKELAU ISLANDS TOKELAU
730 TONGA TONGA
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 11
731 TUVALU TUVALU
732 VANUATU VANUATU, REP OF (NEW HERBRIDES)
733 WALLIS AND FUTUNA WALLIS AND FUTUNA
734 NORTHERN MARIANA ISL
NORTHERN MARIANA ISLANDS
735 MARSHELLES MARSHALL ISLANDS
736 MICRONESIA MICRONESIA
737 PALAU PALAU
799 OC OCEANIA OC OCEANIA
999 OTHERS OTHERS
IRAS Interface File Spec Release 4.7 Oct 2007
CrimsonLogic Pte Ltd (Regn No: 198800784N)
31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 6887 7888, Fax: (65) 6778 5277, www.crimsonlogic.com.sg Page Annex - 12
Annex B The validation for the various ID Numbers will follow the below checking:
Payer Id No Valid ROB as NNNNNNNNC Valid ROC as YYYYNNNNNC or FNNNNNNNNC Valid ASGD as ANNNNNNNC Valid ITR as 4NNNNNNNNC Valid CRN as NNNNNNNNNNNC Valid MCST as MCSTNNNN Valid GSTN as MCNNNNNNNC C is a check digit, N is numeric and YYYY is a year. ID No cannot be blank and must not have preceding space(s)
Payee’s ID No Valid NRIC with prefix ‘S’/ ‘T’ Valid FIN with prefix ‘F’/ ‘G’ Valid IMS as NNNNNNNC Valid WP as N∆∆∆∆NNNNNNNC where ∆∆∆∆ is a space. Valid MIC must consists of 7or 8 alpha-numeric or consists of 12 numeric C is a check digit and N is numeric ID No. for type = MIC or PP, must not have preceding space(s)