1. Introduction - PAT€¦ · 2b.1 Header . 1. Segment Type – UNB . Position Field Length Entered...

Crimsonlogic Pte Ltd (Regn No: 198800784N) 31 Science Park Road, The Crimson, Singapore 117611, Main: (65) 887 7888, Fax: (65) 778 5277, www.crimsonlogic.com.sg Page i

1. Introduction This file specification is provided 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) files to be uploaded into the Provident And Tax (PAT) system. Upon successful upload of these files, users could send them electronically to Inland Revenue Authority of Singapore (IRAS) Users are to format the employees’ IR8A, IR8S, Appendix 8A and Appendix 8B data separately into different individual ASCII files. Each line in the ASCII file should only consist of 255 bytes + CRLF character. Each line begins with a Segment Type, then followed by the data. Users are to specify all the required Segments, starting from UNB segment to RES segment. This file specification will first provide you with the Overview Structure of each message (IR8A, IR8S, A8A, and A8B), then followed by the Detail Structure of the message. Note:

a. The messages uploaded into the PAT System will be validated. If the system encounters an error in the uploaded message, the message will be rejected. Please ensure that your upload file conforms to the PAT File Specifications and satisfies all the validation rules specified in it, before uploading the file.

b. NRIC check digit must be a letter in the alphabet, i.e. 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 only acceptable in Amendment batches, and they are not acceptable in Original batches. However, there are several fields in the Appendix 8B message 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. Similarly, there are a number of fields that do not accept negative values, even in Amendment batches. An example of such exceptions is “Exercise Price of Stock Option” field of A8B message. Please refer to A8A and A8B section for details on these exceptions.

e. Format of MOA segments Each value declared for MOA segment should follow certain number formatting, as specified in this file specification. The number formatting is generally expressed in the following form: S9(X)v9..9

S: a separate byte reserved for negative sign, i.e. ‘-‘. If the number formatting does not start with S, it means negative values are not allowed in neither Original nor Amendment batches. Please refer to validation rule of the segment for details on the use of negative figures.

9(X): the number of bytes allowed before the decimal point (the length of the integral part of the number) is X. The character 9 indicates that the X bytes before the decimal point have to be all numeric.

v9..9: the number of decimals allowed is the same as the number of 9s after character v. If the number formatting does not contain v9..9, it means no decimal is allowed.

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f. 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 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

g. An Amendment batch should only be prepared and submitted if there are corrections required for the amounts/figures previously sent in the Original batch. Therefore, an Amendment

file can only be uploaded for an employee if there is an Original batch sent previously for the same employee. Users are not required to send an Amendment for corrections on non-figure fields (e.g. Declarant’s name, Address, Dates, etc). Instead, users should write an email to IRAS at [email protected] to inform them on such corrections.

h. This file specification release 13.0 is valid for year of assessment 2017 onwards. i. Please take note that there will be a validation check on all payer ID that consist of ZZ within it. If the company represents contains ZZ within the payer ID, please contact IRAS

directly. j. Employee’s Particular and income details are to be entered mandatory for both original and amendment forms for Appendix 8A, Appendix 8B and IR8S.


mailto:[email protected]

IRAS Interface File Spec Release 13.0 Sep 2017

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 IR8A 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. Insurance MOA 67 0 Director’s Fee MOA 3400 ** : If it is not applicable, just specify the Segment and leave the value as blank. E.g. 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




2b. Detail Structure of IR8A This section will be used to elaborate on the detailed structure of the IR8A message (message type is IREERN). Note: Please follow the segment sequence provided in this section, while preparing for your IR8A files. Unspecified position should be filled up with spaces. All amount fields should be left-aligned. Symbol Used: * represents user-defined data. occ refers to occurrence E.g. 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




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=UEN – Business (ROB) 8=UEN – Local Company (ROC) U=UEN – Others A=ASGD I = ITR

Cannot be blank

5th occ: * 5th occ: O=Original A=Amendment

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 Batch Date cannot be earlier than 01 Jan 1900 and cannot

be blank 9 – 16 1st occ: 4 1st occ: *

1st occ: Basis Year (CCYY e.g. 2007)

Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the current year is 2008, then the possible




basis year that you can enter is 2005, 2006, 2007 or 2008 Cannot be blank

2nd occ: 8 2nd occ: * 2nd occ: Date of Creation (CCYYMMDD e.g. 20071231)

Date of Creation cannot be greater than the system date, i.e. it cannot be a future date. 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. Please ensure the validity of this Payer’s ID no.

For example, if the Payer’s ID Type is ROB then this Payer ID’s no. must be a valid ROB no. (refer to no. 4, segment type is RFF, qualifier is AWM, position 9-10) Cannot be blank

260 – 319 60 * Name of Employer Cannot be blank 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 Telephone number cannot be blank if email address is

blank, and vice versa




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 Please enter the employee occurrence number in a sequential manner, starting from 1. Cannot be blank


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

Record type Payee's ID type Nationality Code Sex Appendix 8A 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 Remission / Overseas Posting / Exempt Indicator Approval obtained from IRAS Name of bank

Cannot be blank Removal of ‘N’ indicator*

1. Appendix 8A indicator 2. Section 45 applicable indicator 3. Employee’s Income Tax borne by employee

indicator 4. Gratuity/Notice Pay/Ex-gratia payment/Others

indicator 5. Compensation for loss of office indicator 6. Cessation Provisions indicator 7. Form IR8S indicator 8. Residential Address indicator

Remission / Overseas Posting / Exempt Indicator Please note that the removal of the ‘N’ indicator applies for both Original and Amendment files

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

Note:- 2nd occ Cannot be blank




4=Work Permit No 5=Malaysian I/C 6=Passport No

For seanan cases who worked on board a vessel, indicate the following against the employee’s designation on the Form IR8A: a) ‘FR’ (foreign-registered ship) b) ‘SR’ (Singapore-registered ship plying within the port

limits of Singapore); or c) ‘SRI’ (Singapore-registered ship plying in

international waters)

If 2nd occ is 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” or “SEAMAN” or “SEAMEN” or “SEAFARER” but users cannot key in SEAMAN designation follow with FR, SR and SRI in others designation field. It will fail the validation check as system check based on exact word “SEAMAN” or “SEAMEN” or “SEAFARER” in designation for these employee id types. However if the employee id type is other types, neither Passport Number nor Malaysian IC, user can choose designation as Others and key in SEAMAN designation follow with FR, SR and SRI (regardless of upper or lower case)

3rd occ:*

3rd occ: Refer to validation on Nationality Code Note:- 3rd occ Please see the complete list of nationality code in Annex A 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 “300”.

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. Please 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

Note:-6th occ: It cannot be blank for non-resident Director

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 Leave blank if the indicator is not F or P or H or N

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/Notice Pay/Ex-gratia payment/

Others paid, N=No Gratuity/Notice Pay/Ex-gratia payment/

Others paid

Note:- 8th occ : If 8th occ is Y then you must ensure that: Gratuity/Notice Pay/Ex-gratia payment/Others (refer to no. 11, segment type MOA, qualifier 345, position 9-21) is not equal to zero.

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) is not 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 equal or not 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.

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) 3=Seaman 4=Exemption 5=Overseas Pension Fund with Tax Concession 6=Income from Overseas Employment 7=Income from Overseas Employment and

Overseas Pension Fund with Tax Concession N=Not Applicable Leave blank if the indicator is not 1 or 3 or 4 or 5 or 6 or 7 or N

Note: 14th occ For YA2015 and YA2016 14th occ: 1 = Tax Remission on Overseas Cost of Living Allowance (OCLA) 2 = Tax remission on Operation Headquarters (OHQ) 3 = Seaman 4 = Exemption If 14th occ is 1, 2, 3, 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. From YA2017 onwards If 14th occ is 1, 3, 4, 5 or 7, 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. If 14th occ is 6, 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) can be blank or zero

15th occ:* 15th occ: Y=Approval obtained from IRAS N=No approval obtained from IRAS

Note: 15th occ (a) If 15th occ is Y, then the Date of approval from IRAS




Leave blank if not applicable

(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) must be Y

16th occ:* 16th occ: 1=DBS/POSB,

2=UOB/OUB, 3=OCBC, 4=Others 5=CIMB BANK BHD 6=CITIBANK 7=HSBC 8=MAYBANK 9=STANDCHART A=FEB B=AUST N Z C=BANGKOK BK D=BK AMERICA E=BK CHINA F=BK E ASIA G=BK INDIA H=BK TOKYO I=B N PARIS J=CREDIT AGR K=HL BK L=ICICI BANK M=INDIAN BK O=ICB CHINA P=JPMORGAN C Q=MIZUHO BK R=PT BANK NEGARA INDO (PERSERO) S=RHB BANK B T=ST B INDIA U=SMBC V=UCO BK Leave blank if not applicable

Note: 16th occ The 16th occ is the name of bank to which the payee’s income is credited.





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 the Payee’s ID type is NRIC, then the Payee’s ID 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 Resident Address

indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be either F or C and Unformatted address cannot be “NIL” “N.A.” “NA” “No Address” “Not Applicable” “Non” “No” If there is no address to declare, the Resident Address indicator (refer to no. 9 segment type RFF, qualifier AWB, position 9-11) should be N and both formatted and unformatted address (refer to no. 11, segment type NAD PE, position 120-219 and position 403-595) must be blank

155 – 184 30 * Unformatted Address – line 2 190 – 219 30 * Unformatted Address – line 3 225 – 304 80 * Full Name of Employee as per NRIC / FIN Cannot be blank 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

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 Residential Address indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) cannot be N. If the Residential Address indicator is F, then the postal code will be discarded. Postal code cannot be “00000” or “999999”

593 – 595 3 * Country code of address If country code is declared, the Residential Address 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) and others (999) are 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




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 Pay/Ex-gratia payment/Others 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/ Income from Overseas Employment/ Income from Overseas Pension Fund with Tax Concession

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 Note:- 2nd occ, 4th occ, 22rd occ : Donation, Insurance, Contributions for Mosque Building Fund The maximum length is 5 bytes. No decimal is allowed. (a) If the Record Indicator (refer to no. 4, segment type

RFF, qualifier AWZ, position 9 -10) is O, no negative figure is allowed

(b) If the Record Indicator is A and you need to declare negative figure, then the maximum length is 6 bytes to include a separate byte for negative sign.

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 Pay/ Ex-gratia payment/Others, 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 for loss of office Allow input of 9 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type


(b) If the Record Indicator is A and you need to declare negative figure, then the maximum number of bytes allowed before decimal point is 10 to include a separate byte for negative sign.




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 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. (a) If the Record Indicator (refer to no. 4, segment type



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 (a) If the Record Indicator (refer to no. 4, segment type



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) This data item is no longer applicable with effect from Year of Assessment 2006. Leave as blank or zero.

1st occ: * 1st occ: Total amount Note:- 1st occ: Format: S9(9) Total amount = Salary + Bonus + Director’s fee +

Others i.e. MOA 128 = MOA 776 + MOA 369 + MOA 340 +

MOA 275

1st occ = 5th occ + 6th occ + 7th occ + 8th occ 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 Format: S9(5)

3rd occ: * 3rd occ: CPF/Designated pension/fund

Note:- 3rd occ: Format: S9(7) 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

Format: S9(5)

5th occ: * 5th occ: Salary

Format: S9(9)

6th occ: * 6th occ: Bonus

Format: S9(9)

7th occ: * 7th occ: Director’s fee Note:- 7th occ: Format: S9(9)




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.

12, segment type DTM, qualifier 162, position 9-16) is not blank

8th occ: * 8th occ: Others

Note:- 8th occ: Format: S9(9) Others = 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. MOA 275 = MOA 265 + MOA 341 + MOA 342 +

MOA 343 + MOA 344 + MOA 345 + MOA 347 + MOA 348 + MOA 349 + MOA 350 + MOA 351

8th 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 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: Format: S9(9)v99 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

Format: S9(9)v99

11th occ: * 11th occ: Transport allowance

Format: S9(9)v99

12th occ: * 12th occ: Entertainment allowance

Format: S9(9)v99

13th occ: * 13th occ: Other allowance Format: S9(9)v99

14th occ: *

14th occ: Gratuity/Notice Pay/Ex-gratia payment/Others Note:- 14th occ: Format: S9(9)v99 If 14th occ is 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.

15th occ: *

15th occ: Retirement benefit till 31/12/92 Note:- 15th occ: Format: S9(9)v99 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: Format: S9(9)v99 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

Format: S9(9)v99

18th occ: *

18th occ: Excess/voluntary contribution to CPF by employer

Note:- 18th occ: Format: S9(9)v99 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)

Format: S9(9)v99

20th occ: *

20th occ: Value of benefits-in-kind

Note:- 20th occ: Format: S9(9)v99 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)

Note:- 21st occ This data item is no longer applicable with effect from Year of Assessment 2013. Leave as blank or zero

22nd occ: * 22nd occ: Contributions for Mosque Building Fund Format: S9(5)

23rd occ:* 23rd occ: Exempt Income/ Income subject to Tax Remission/ Income from Overseas Employment/ Income from Overseas Pension Fund with Tax Concession

Note:- 23rd occ: Format: S9(9) If 23rd occ is 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 1, 3, 4, 5 or 7

24th occ:* 24th occ: Amount of employment Income for which the tax is borne by employer

Note:- 24th occ: Format: S9(9) 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: Format: S9(9) 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 for loss of office

Note:- 26th occ: Format: S9(9)v99 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)

Format: S9(9)





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 approval of director’s fee 10th occ: Date of approval from IRAS 11th occ: Date of payroll

Cannot be blank Note:- 1st occ to 11th occ Date format must be YYYYMMDD Must be a valid date. Note: - 2nd occ, 3rd occ 2nd occ and 3rd occ must NOT be blank. Please refer to the note on 2nd occ, 3rd occ below.

9 – 16 8 1st occ: *

1st occ: DOB Note:- 1th occ: Make sure that DOB is not later than your system date. DOB cannot be earlier than 01 Jan 1900 and cannot be blank.

2nd occ: * 2nd occ: Payment from date

Note:- 2nd occ, 3rd occ - The date must be within Basis Year. - From Date cannot be later 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 4th 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/posted overseas

Note:- 5th occ: - The date must be within Basis Year - The date must be later or equal to the Date of Commencement.

- If 5th occ is not empty, then the Payment To Date will be the same as 5th occ.

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 later 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 M, 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 or an year prior to it. - 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 from IRAS Note:- 10th occ:

If 10th occ is not blank, then you must ensure that the Approval obtained from IRAS 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: This data item is no longer applicable with effect from Year of Assessment 2013. Leave as blank

17 – 19 3 102 Date Code

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



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 in the IR8A message that you are uploading. For example, if you are uploading an IR8A message for 5 employees, then the system will expect 5 Payee’s IDs with their respective information.



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

9 - 21 13 Note:- 1st occ to 12th occ The maximum length is 12 bytes. No decimal is allowed (a) If the Record Indicator (refer to no. 4, segment type

RFF, qualifier AWZ, position 9 -10) is O, no




negative figure is allowed (b) If the Record Indicator is A and you need to declare

negative figure, then the maximum length is 13 bytes to include a separate byte for negative sign.

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.

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)

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



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 IR8S 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. Employer contribution MOA 4080 ** : If it is not applicable, just specify the Segment and leave the value as blank. E.g. Overseas posting from date DTM 500 Levels Segment Max.




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




Wage/Cont (max. = 3)

MOA 5 Mandatory * Details Information – Wages and Contributions

DTM 5 Mandatory ** Details Information – Payment Dates

Security Result





3b. Detail Structure of IR8S This section will be used to elaborate on the detailed structure of the IR8S message (message type is IRCPPF). Note: Please follow the segment sequence provided in this section, while preparing for your IR8S files. Unspecified position should be filled up with spaces. All amount fields should be left-aligned. Symbol Used: * represents user-defined data. occ refers to occurrence E.g. 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


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








1st occ: Record Type

Cannot be blank

2nd occ: AWK

2nd occ: Source

Cannot be blank

3rd occ: AWM

3rd occ: Payer’s ID Type Cannot be blank

4th occ: AWZ 4th occ: Record Indicator Cannot be blank 9 – 9 1 1st occ: 0


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=UEN – Business (ROB) 8=UEN – Local Company (ROC) U=UEN – Others A=ASGD I = ITR

Cannot be blank

4th occ: * 4th occ: O=Original, A=Amendment Cannot be blank



1st occ: Basis Year Cannot be blank

2nd occ:416

2nd occ: Batch Date

Batch date cannot be earlier than 01 Jan 1900 and cannot be blank.

9 – 16 1st occ: 4 1st occ: *

1st occ: Basis Year (YYYY e.g. 2007)

Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the current year is 2008, then possible basis year that you can enter is 2005, 2006, 2007 or 2008 Cannot be blank

2nd occ: 8 2nd occ: * 2nd occ: Date of Creation Date of Creation cannot be later than the system date, i.e.




(YYYYMMDD e.g. 20071231)

it cannot be a future date. Cannot be blank




For example, if the Payer’s ID Type is ROB then this Payer’s ID no. must be a valid ROB no. (refer to no. 4, segment type RFF, qualifier AWM, position 9) Cannot be blank

260 – 319 60 * Name of Employer Cannot be blank 330 – 389 60 * Email of authorized person 390 – 419 30 * Name of Division/Branch



blank, and vice versa.






numeric only 1 - 9999 Please enter the employee occurrence number in a sequential manner, starting from 1. Cannot be blank



2nd occ: AWM 3rd occ: AYA 4th occ: AYB 5th occ: AYD 6th occ: AYE

Record 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:*

Note:- 3rd occ This data item is no longer applicable with effect from Year of Assessment 2013. Leave as blank.




4th occ:* Note: 4th occ

This data item is no longer applicable with effect from Year of Assessment 2013. Leave as 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


Note: 5th occ and 6th occ YYYY refers to (Basis Year - 2). e.g. if the Basis Year (refer to no. 5, segment type DTM, qualifier 441, position 6-8) is 2007, then YYYY refers to the year 2005. 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. Otherwise:

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


(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 indicator (6th occ) must also be blank



type RFF, qualifier AWM, position 9-11) For example, if this Payee’s ID type is NRIC, then the Payee’s ID no. must be a valid NRIC no. Cannot be blank

225 – 304 80 * Full Name of Employee as per NRIC/FIN Cannot be blank





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



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 Note:- 1st occ till 6th occ: Allow input of 7 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type

RFF, qualifier AWZ, position 9) is O, no negative figure is allowed


Format: S9(7)v99 e.g. 1234567.12, if positive and

-1234567.12, if negative.




With reference to no. 11, segment type LIN, if the qualifier is TTL, then the maximum length is 7 bytes. No decimal is allowed. (a) If the Record Indicator (refer to no. 4, segment type



Format: S9(7) e.g. 1234567, if positive and

-1234567, if negative. 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.

1st occ: * 1st occ: Ordinary wages Note: TTL 1st occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 1st occ is the sum of Jan till Dec Ordinary wages. Take the sum and then drop off all the decimals

2nd occ: * 2nd occ: Employer CPF contribution for ordinary wages Note: TTL 2nd occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 2nd occ is the sum of Jan till Dec 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 3rd occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 3rd occ is the sum of Jan till Dec Employee CPF contribution for ordinary wages. (a) If the sum is positive, regardless of the Record

Indicator (refer to no. 4, segment type RFF, qualifier AWZ, position 9), then take the sum and round up




the decimals of the sum. (b) If the Record Indicator is A and the sum is negative,

then take the sum and round down the decimals of the sum.

4th occ: * 4th occ: Additional wages Note: TTL 4th occ:

With reference to no. 11, segment type LIN, if the qualifier is TTL, then 4th occ is the sum of Jan till Dec Additional wages. Take the sum and then drop off all the decimals

5th occ: * 5th occ: Employer CPF contribution for additional wages

Note: TTL 5th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 5th occ is the sum of Jan till Dec 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 6th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 6th occ is the sum of Jan till Dec Employee CPF contribution for additional wages. (a) If the sum is positive, regardless of the Record

Indicator (refer to no. 4, segment type RFF, qualifier AWZ, position 9), then take the sum and round up the decimals of the sum.

(b) If the Record Indicator is A and the sum is negative, then take the sum and round down the decimals of the sum.



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:- 1st occ, 2nd occ: These data items are no longer applicable with effect from




Year of Assessment 2013. Leave as blank.

2nd occ: * 2nd occ: Overseas posting to date 17 – 19 3 102 Date code



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: The maximum length is 7 bytes. No decimal is allowed. (a) If the Record Indicator (refer to no. 4, segment type


2nd occ: * 2nd occ: Employee contribution (b) If the Record Indicator is A and you need to declare negative figure, then the maximum length is 8 bytes to include a separate byte for negative sign.

Format: S9(7)


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



2nd occ: 411 3rd occ: 412

1st occ: Additional wages 2nd occ: Amount of refund applicable to employer

contribution 3rd occ: Amount of refund applicable to interest on

Cannot be blank




4th occ: 413 5th occ: 414

employer contribution 4th occ: Amount of refund applicable to employee

contribution 5th occ: Amount of refund applicable to interest on

employee contribution 9 – 16 8 Note:- 1st occ till 5th occ:

The maximum length is 7 bytes. No decimal is allowed. (a) If the Record Indicator (refer to no. 4, segment type



Format: S9(7)

Additional wages (refer to no. 16, segment type MOA, qualifier 410, position 9-16) cannot equal to zero if any of the followings are 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)

(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)

1st occ: * 1st occ: Additional wages 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: Amount 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: Amount 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,


4th occ: * 4th occ: Amount 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,


5th occ: * 5th occ: Amount 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,




2nd occ: 503 3rd occ: 504 4th occ: 505

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

Cannot be blank




5th occ: 506 5th occ: Refund given to employee date 9 – 16 8 Note:- 1st occ till 5th occ:

- The date must be in YYYYMMDD format and it must be a valid date.

- The date must be within Basis Year. - To Date (2nd occ) must be strictly later than From Date

(1st occ). - If From Date (1st occ) is declared, then To Date (2nd occ)

cannot be blank, and vice-versa. - 3rd occ must be later than or equal to 2nd occ. - 4th and 5th occ must be later than or equal to 3rd occ.

1st occ: * 1st occ: Payment for additional wages from date

Note:- 1st occ, 2nd occ, 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).

2nd occ: * 2nd occ: Payment for additional wages to date

(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)

3rd occ: * 3rd occ: Payment for additional wages date

(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)

4th occ: * 4th occ: Refund given to employer date Note:- 4th occ

If 4th occ is not blank, then you must ensure that at least one of the followings is not equal to zero (a) Amount of refund applicable to employer contribution


(b) Amount 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) Amount of refund applicable to employee contribution





(b) Amount 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






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 A8A 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



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 Security Result





4b. Detail Structure of A8A This section will be used to elaborate on the detailed structure of the A8A message (message type is IRVBIK). Note: Please follow the segment sequence provided in this section, while preparing for your A8A files. Unspecified position should be filled up with spaces. All amount fields should be left-aligned. Symbol Used: * represents user-defined data. 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


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








1st occ: Record Type

Cannot be blank

2nd occ: AWK

2nd occ: Source

Cannot be blank

3rd occ: AWM

3rd occ: Payer’s ID Type Cannot be blank

4th occ: AWZ 4th occ: Record Indicator

Cannot be blank

9 – 9 1 1st occ: 0


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=UEN – Business (ROB) 8=UEN – Local Company (ROC) U=UEN – Others A=ASGD I = ITR

Cannot be blank




1st occ: Basis Year Cannot be blank

2nd occ:416

2nd occ: Batch Date Batch date cannot be earlier than 01 Jan 1900 and cannot be blank.

9 – 16 1st occ: 4 1st occ: *






2nd occ: 8 2nd occ: * 2nd occ: Date of Creation (YYYYMMDD e.g. 20071231)

Date of Creation cannot be later than the system date, i.e. it cannot be a future date. Cannot be blank




For example, if the Payer’s ID Type is ROB, then this Payer’s ID no. must be a valid ROB no. (refer to no. 4, segment type RFF, qualifier AWM, position 9) Cannot be blank

260 – 319 60 * Name of Employer Cannot be blank 330 – 389 60 * Email of authorized person Email address cannot be blank if telephone number is

blank, and vice versa. 390 – 419 30 * Name of Division/Branch



blank, and vice versa.





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 Please enter the employee occurrence number in a sequential manner, starting from 1. Cannot be blank



2nd occ: AWM 3rd occ: AWF

1st occ: Record type 2nd occ: Payee's ID type 3rd occ: Value of furniture & fitting indicator

Cannot be blank “Pioneer/Expert/OHQ status RFF Qualifier AYA” is not applicable with effect from Year of Assessment 2017.

9 – 11 3 Note: 1st occ till 3rd occ Cannot be blank It can be blank only when applicable, e.g. the 3rd occ.

1st occ: 1

1st occ: Detail

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: P=Partially furnish F=Fully furnish Leave blank if not applicable






type RFF, qualifier AWM, position 9-11) For example, if this Payee’s ID type is NRIC, then the Payee’s ID no. must be a valid NRIC no. Cannot be blank

50 – 79 30 * Address for Place of Residence – line 1 Note:- Address Address for Place of Residence cannot be blank if (a) Annual Value (AV) of Premise for the period

provided (refer to no 11, segment type MOA, qualifier 500, position 6-8) is not equal to zero and Occupation from date (refer to no 13, segment type DTM, qualifier 600, position 9-16) and Occupation to date (refer to no 13, segment type DTM, qualifier 601, position 9-16) are not blank.

or (b) Rent paid to landload including rental of Furniture

& Fittings (refer to no 11, segment type MOA , qualifier 502, position 6-8) is not equal to zero and Occupation from date (refer to no 13, segment type DTM, qualifier 600, position 9-16) and Occupation to date (refer to no 13, segment type DTM, qualifier 601, position 9-16) are not blank.

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 – 304 80 * Full Name of Employee as per NRIC/FIN Cannot be blank






2nd occ: 501 3rd occ: 502 4th occ: 503 5th occ: 504 6th occ: 505 7th occ: 506 8th occ: 507 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: 517 19th occ: 518 20th occ: 519 21st occ: 520 22nd occ: 521 23rd occ: 522 24th occ: 523 25th occ: 524

1st occ: Annual Value (AV) of Premise for the period provided 2nd occ: Value of Furniture & Fitting 3rd occ: Rent paid to landload including rental of Furniture & Fittings 4th occ: Taxable Value of Place of Residence 5th occ: Total Rent paid by employee for Place of Residence 6th occ: Total Taxable Value of Place of Residence 7th occ: Utilities / Telephone / Pager / Suitcase / Golf Bag & Accessories / Camera / Electronic Gadgets (e.g. Tablet, Laptop, etc) 8th occ: Driver 9th occ: Servant / Gardener / Upkeep of Compound 10th occ Taxable value of utilities and housekeeping costs 11th occ: Actual Hotel accommodation/Serviced Apartment within hotel building 12th occ: Amount paid by employee 13th occ: Taxable Value of Hotel Accommodation 14th occ: Cost of home leave passages and incidental benefits provided to employee and his family. 15th occ: Interest payment made by employer 16th occ: Insurance premium paid by employer 17th occ: Free/subsidized holiday 18th occ: Education expenses including tutor 19th occ: Non-monetary awards/benefits e.g. non-cash gift or long service award exceeding $200 20th occ: Entrance/transfer fee for club 21st occ: Gains from assets 22nd occ: Full cost of vehicle 23rd occ: Car benefits 24th occ: Total value of benefits-in-kind 25th occ: Other non-monetary benefits

Cannot be blank Note:- 25th occ,




This item is not applicable with effect from Year of Assessment 2018 and need to be removed from the file. This field has been merged with item 19th occ 518 “Non-monetary awards/benefits e.g. non-cash gift or long service award exceeding $200” of the Appendix 8A form

9 – 19 11 Note:- 1stocc till 18th occ: Allow input of 7 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type



Format: S9(7)v99 e.g. 1234567.12, for positive and

-1234567.12 for negative.

1st occ: * 1st occ: Annual Value (AV) of Premise for the period provided

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 PE, position 50-79) is not blank.

(b) 2nd occ. Value of Furniture & Fitting is not equal to zero.

2nd occ: * 2nd occ: Value of Furniture & Fitting

Note:- 2nd occ: If 1st occ is not equal to zero, 2nd occ value must be 40% of 1st occ if Value of Furniture & Fitting indicator (refer to no. 9, segment type RFF, qualifier AWF, position 9-




11)=P Or 50% of 1st occ if Value of Furniture & Fitting indicator (refer to no. 9, segment type RFF, qualifier AWF, position 9-11)=F Please tale note that the calculation of 40% or 50% for value of Furniture & Fitting will result in 3 decimal point. Please do not round up or down but directly cut 2 decimal place from the value itself. Example:- 4567.896 -> 4567.89 (cut off) Cannot have space(s)

3rd occ: * 3rd occ: Rent paid to landload including rental of Furniture & Fittings

Note:- 3rd occ: 3rd occ cannot be equal to zero if 1st occ, Annual Value (AV) of Premises for the period provided and 2nd occ, Value of Furniture & Fittings are zero and Address for Place of Residence in segment type NAD PE is blank. 3rd occ must be equal to zero if 1st occ, Annual Value (AV) of Premises for the period provided is not equal to zero and Address for Place of Residence in segment type NAD PE is not blank

4th occ: * 4th occ: Taxable Value of Place of Residence

Note:- 4th occ: If 1st occ is not equal to zero, value must be equal to sum of 1st occ and 2nd occ. If 3rd occ is not equal to zero, value must be equal to 3rd occ. i.e. MOA 503 = MOA 500 + MOA 501 or MOA 502 4th occ = 1st occ + 2nd occ or 3rd occ

5th occ: * 5th occ: Total Rent paid by employee for Place of Residence

6th occ: * 6th occ: Total Taxable Value of Place of Residence Note:- 6th occ:




6th occ must be equal to 4th occ minus 5th occ. i.e. MOA 505 = MOA 503 – MOA 504 6th occ = 4th occ – 5th occ

7th occ: * 7th occ: Utilities / Telephone / Pager / Suitcase / Golf Bag & Accessories / Camera / Electronic Gadgets (e.g. Tablet, Laptop, etc)

8th occ: * 8th occ: Driver

9th occ: * 9th occ: Servant / Gardener / Upkeep of Compound

10th occ: * 10th occ: Taxable value of utilities and housekeeping costs

Note:- 10th occ: 10th occ must be equal to sum of 7th occ, 8th occ and 9th occ. i.e. MOA 509 = MOA 506 + MOA 507 + MOA 508 10th occ = 7th occ + 8th occ + 9th occ

11th occ: * 11th occ: Actual Hotel accommodation/Serviced Apartment within hotel building

12th occ: * 12th occ: Amount paid by employee

13th occ: * 13th occ: Taxable Value of Hotel Accommodation

Note:- 13th occ: 13th occ must be equal to 11th occ minus 12th occ i.e. MOA 512 = MOA 510 – MOA 511 13th occ = 11th occ – 12th occ

14th occ: *

14th occ: Cost of home leave passages and incidental benefits provided to employee and his family.

Note:- 14th occ: If 14th occ is not equal to zero, then you must ensure that Home leave passage for self or spouse or children (refer section 12, QTY qualifier 301, 302, 303, position 6-8) cannot be blank or zero. ( This rule is not applicable with effect from Year of Assessment 2018. )

15th occ: * 15th occ: Interest payment made by employer




16th occ: *

16th occ: Insurance premium paid by employer

17th occ: *

17th occ: Free/subsidized holiday

18th occ: *

18th occ: Education expense including tutor

19th occ: * 19th occ: Non-monetary awards/benefits e.g. non-cash gift or long service award exceeding $200

20th occ: * 20th occ: Entrance/transfer fee for club

21st occ: * 21st occ: Gains from assets

22nd occ: * 22nd occ: Full cost of vehicle

23rd occ: * 23rd occ: Car benefits

24th occ: * 24th occ: Total value of benefits-in-kind

Note:- 24th occ: Total Value of benefits-in-kind = Total Taxable value of Place of Residence + Taxable value of utilities and housekeeping costs + Taxable value of Hotel Accommodation + Home leave passage + Interest payment made by employer + Insurance premium paid by employer r + Free/subsidised holiday + Education expenses including tutor + Reward for long service + Entrance/transfer fee for club + Gains from asset + Full cost of vehicle + Car benefits. i.e. MOA 523 = MOA 505 + MOA 509 + MOA 512 + MOA 513 + MOA 514 + MOA 515 + MOA 516 + MOA 517 + MOA 518 + MOA 519 + MOE 520 + MOA 521 + MOA 522 24th occ = 6th occ + 10th occ + 13th occ + 14th occ + 15th occ + 16th occ + 17th occ + 18th occ + 19th occ + 20th occ + 21st occ + 22nd occ + 23rd occ

25th occ: * 25th occ: Other non-monetary benefits Note:- 25th occ, This item is not applicable with effect from Year of




Assessment 2018 and need to be removed from file. This field has been merged with item 19th occ 518 “Non-monetary awards/benefits e.g. non-cash gift or long service award exceeding $200” of the Appendix 8A form

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 premises

Cannot be blank Note:- 2nd occ, 3rd occ, 4th occ

This item is not applicable with effect from Year of Assessment 2018 and need to be removed from file. Only 1st occ: 300 and 5th occ: 329 is applicable. Declare only 1st occ and 5th occ. Employers are only required to report the full cost of leave passages in item 14th occ 513 “Cost of home leave passages and incidental benefits provided to employee and his family” of the Appendix 8A form.

9 – 11 3 1st occ: * 1st occ: No of days – numeric only

Note:- 1st occ - The maximum length is 3 bytes. - No negative figure is allowed - 1st occ cannot exceed 365 or 366 if Basis Year (refer to no. 5, segment type DTM, qualifier 441, position 9-16) is a leap year. - 1st occ cannot be equal to zero when Annual Value (AV) of Premises for the period provided (refer to no. 11, segment type MOA, qualifier 500, position 9-19) or Rent paid to landlord including rental of Furniture & Fittings (refer to no. 11, segment type MOA, qualifier 502, position 9-19) is not equal to zero.

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 figure is allowed.

3rd occ: * 3rd occ: Home leave for wife – numeric only If 2nd occ, 3rd occ, or 4th occ is not equal to zero, then you must ensure that:

4th occ: * 4th occ: Home leave for children – numeric only

Cost of home leave passage and incidental benefits (refer section 11, MOA qualifier 513, position 6-8) cannot be zero or blank.

Note:- 2nd occ, 3rd occ, 4th occ This item is not applicable with effect from Year of Assessment 2018 and need to removed from file.Only 1st occ: 300 and 5th occ: 329 is applicable. Declare only 1st occ and 5th occ. Employers are only required to report the full cost of leave passages in item 14th occ 513 “Cost of home leave passages and incidental benefits provided to employee and his family” of the Appendix 8A form.

5th occ: * 5th occ: No of employees sharing the premises Note:- 5th occ: 5th occ cannot be blank or equal to zero when Annual Value (AV) of Premises for the period provided (refer to no. 11, segment type MOA, qualifier 500, position 9-19) or Rent paid to landlord including rental of Furniture & Fittings (refer to no. 11, segment type MOA, qualifier 502, position 9-19) is not equal to zero.



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:- 1st occ, 2nd occ: - The date must be in YYYYMMDD format and it must be a valid date.

- The date must be within Basis Year. - To Date must be later than or equal to From Date




2nd occ: * 2nd occ: Occupation to date The following rules only apply if the Record Indicator (refer to no. 4, segment type RFF, qualifier AWZ, position 9) is O. - If From Date is declared, then To Date cannot be blank, and vice-versa.

- 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 PE, position 50-79) is not blank.

17-19 3 102 Date code






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

5a. Overview Structure of A8B A8B 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.


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 3 Mandatory Header Information – Dates NAD 1 Mandatory Employer’s Information COM 1 Mandatory Employer’s Contact No. Details (max. = 9999)


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 Section A (min = 0,

LIN 1 Mandatory Line No. denoting the Occurrence of the Stock Details in Section A (ESOP)

max = 15) RFF 3 Mandatory ** Details Information – Indicators 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 Section B (min = 0,

LIN 1 Mandatory Line No. denoting the Occurrence of the Stock Details in Section B (EESOP)

max = 15) RFF 3 Mandatory ** Details Information – Indicators NAD 1 Mandatory Employee’s Information 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 Section C (min = 0,

LIN 1 Mandatory Line No. denoting the Occurrence of the Stock Details in Section C (CSOP)

max = 15) RFF 3 Mandatory ** Details Information – Indicators NAD 1 Mandatory Employee’s Information MOA 6 Mandatory * Monetary Amounts DTM 2 Mandatory Details Information – Dates QTY 1 Mandatory Details Information – Quantity MOA 10 Mandatory * Monetary Amounts GIS 1 Mandatory 4th Sub Detail General Indicator Section D (min = 0,

LIN 1 Mandatory Line No. denoting the Occurrence of the Stock Details in Section D (NSOP)

max = 15) RFF 3 Mandatory ** Details Information – Indicators NAD 1 Mandatory Employee’s Information MOA 6 Mandatory * Monetary Amounts DTM 2 Mandatory Details Information – Dates QTY 1 Mandatory Details Information – Quantity MOA 3 Mandatory * Monetary Amounts Trailer RFF 2 Mandatory Trailer Information – Indicators MOA 23 Mandatory * Trailer Information – Total Monetary Amounts Security Result





5b. Detail Structure of A8B This section will be used to elaborate on the detailed structure of the A8B message (message type is IRESOP). Note: Please follow the segment sequence provided in this section, while preparing for your A8B files. Unspecified position should be filled up with spaces. All amount fields should be left-aligned. Symbol Used: * represents user-defined data. 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


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







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 3rd occ: AWJ 3rd 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 – 10 2 1st occ: 0


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=UEN – Business (ROB) 8=UEN – Local Company (ROC) U=UEN – Others A=ASGD I = ITR

Cannot be blank



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 Batch Date cannot be earlier than 01 Jan 1900 and cannot be

blank 3rd occ: 417 3rd occ: Date of incorporation Cannot be blank 9 – 16 4 1st occ: *



8 2nd occ: * 2nd occ: Date of Creation Date of Creation cannot be later than the system date, i.e. it




(YYYYMMDD e.g. 20071231) cannot be a future date. Cannot be blank

8 3rd occ: * 3rd occ: Date of incorporation (YYYYMMDD e.g. 20080101)

Cannot be blank if Section D is not blank

17 – 19 3 1st occ: 602 Date Code Cannot be blank 2nd occ: 102 Date Code Cannot be blank 3rd occ: 102 Date Code Cannot be blank



For example, if the Payer’s ID Type is ROB then this Payer’s ID no. must be a valid ROB no. (refer to no. 4, segment type RFF, qualifier AWK, position 9-10) Cannot be blank

260 – 319 60 * Name of Employer Cannot be blank 330 – 389 60 * Email of authorized person Email address cannot be blank if telephone number is

blank, and vice versa 390 – 419 30 * Name of Division/Branch



blank, and vice versa






numeric only 1 – 9999 Please enter the employee occurrence number in a sequential manner, starting from 1. Cannot be blank

12 – 14 3 LN1 Detail Group 1 Identifier Cannot be blank 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

Record 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 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 Cannot be “300”.

4th occ: * 4th occ: F=Female, M=Male Cannot be blank



type RFF, qualifier AWN, position 9-11) For example, if this Payee’s ID Type is NRIC, then the Payee’s ID no. must be a valid NRIC no. Cannot be blank

225 – 304 80 * Full Name of Employee as per NRIC/FIN Cannot be blank 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) Segment type DTM, qualifier 329 (Date of Birth) is now

mandatory. Date of Birth must be in YYYYMMDD format, e.g. 19971231. Date of Birth cannot be later 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 (i.e. Section A Stocks) Cannot be blank


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 – 15 Please enter the stock occurrence number in a sequential manner, starting from 1. Cannot be blank


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 Leave blank if not applicable

The maximum length is 1 byte.

3rd occ: * ESOP = For ESOP ESOW = For ESOW

Cannot be blank





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 * Registration Number / UEN 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




1st occ: Exercise Price of Stock Option 2nd occ: Open Market Value Per Share as at the Date of

Exercise 3rd occ: Gross Amount NOT Qualifying for Tax Exempt 4th occ: Gross Amount of Stock Option Gains 5th occ: Open Market Value Per Share as at the Date of

Grant

Cannot be blank

9 – 21 13 Note : 1st occ, 2nd occ and 5th occ Allow input of 7 bytes and 5 decimals. No comma is allowed. No negative figure is allowed, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10). Format : 9(7)v99999 e.g. 1234567.12345 Note: 3rd occ and 4th occ Allow input of 7 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type




RFF, qualifier AWL, position 9 - 10) is O, no negative figure is allowed


Format : S9(7)v99 e.g. 1234567.12, if positive

-1234567.12, if negative

1st occ: * Exercise Price of Stock Option

Note : 1st occ 1st occ is optional and can be declared as 0 (zero), if it is not applicable.

2nd occ: * Open Market Value Per Share as at the Date of Exercise Note : 2nd occ 2nd occ cannot be equal to zero

3rd occ: * Gross Amount NOT Qualifying for Tax Exempt Note : 3rd occ Gross Amount NOT Qualifying for Tax Exempt = (Open Market Value Per Share as at the Date of Exercise - Exercise Price of Stock Option) x No. of Shares Acquired i.e. MOA 302 = (MOA 301 - MOA 300) x QTY 500

3rd occ = (2nd occ - 1st occ) x QTY 500 Drop all the decimals that come after the 2nd decimal.

4th occ: * Gross Amount of Stock Option Gains Note : 4th occ Gross Amount of Stock Option Gains = Gross Amount NOT Qualifying for Tax Exempt i.e. MOA 303 = MOA 302

4th occ = 3rd occ Drop all the decimals that come after the 2nd decimal. If the Record Indicator (refer to no. 4, segment type




RFF, qualifier AWL, position 9 - 10) is A and 4th occ is negative, then No. of Shares Acquired (refer to no. 18, segment type QTY, qualifier 500, position 9 - 22) must also be negative.

5th occ:* Open Market Value Per Share as at the Date of Grant Note : 5th occ 5th occ is optional and can be declared as 0 (zero), if it is not applicable



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 Note: 1st occ, 2nd occ: - Date must be in YYYYMMDD format. - Date of Exercise of Stock Option (1st occ) must be later than or equal to the Date of Grant (2nd occ).

- Cannot be blank

1st occ: * Date of Exercise of Stock Option

Note: 1st occ: The date must be within Basis Year and it must not be a future date, i.e. it 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. YYYY) must be less than or equal to the Basis Year. It must not be a future date, i.e. it cannot be later than the system date and cannot be earlier than 01 Jan 1900.

44 – 46 3 1st occ: 102 2nd occ: 102

Date code Date code





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 – 22 14 * No. of Shares Acquired Allow input of 7 bytes and 5 decimals. No comma is

allowed. (a) If the Record Indicator (refer to no. 4, segment type



Format: S9(7)v99999 No. of Shares Acquired cannot be equal to zero. If No. of Shares Acquired is positive, then Gross Amount of Stock Option Gains (refer to no. 16, segment type MOA, qualifier 303, position 9 - 21) cannot be negative.




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

Cannot be blank




4th occ: 352

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)

9 – 20 12 Note : 1st occ to 4th occ Allow input of 8 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type



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.

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 Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 (S




10(1)(g)) = Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 (S(10)(1)(g)) i.e. MOA 305 = MOA 304

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 (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.

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 Total Gross Amount of Stock Option Gains from ESOP / ESOW Plans for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) = Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) i.e. MOA 352 = MOA 351

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


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



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


Cannot be blank

9 – 13 5 1st occ: *

EESOP Cannot be blank




Cannot be blank





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.






Grant 3rd occ: Open Market Value Per Share as at the Date of

Exercise 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 – 21 13 Note : 1st occ to 3rd occ Allow input of 7 bytes and 5 decimals. No comma is allowed. No negative figure is allowed, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10). Format : 9(7)v99999 e.g. 1234567.12345 Note : 4th occ, 5th occ Allow input of 7 bytes and 2 decimals. No comma is allowed. If negative value is required, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier




AWL, position 9 - 10), then the number of bytes allowed before decimal point is 8 to include a separate byte for negative sign. Format : S9(7)v99 e.g. 1234567.12, if positive and


Note : 6th occ Allow input of 7 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type



Format : S9(7)v99 e.g. 1234567.12, if positive and




2nd occ: * Open Market Value Per Share as at the Date of Grant Note : 2nd occ 2nd occ cannot be equal to zero

3rd occ: * Open Market Value Per Share as at the Date of Exercise Note : 3rd occ 3rd occ cannot be equal to zero

4th occ: * Gross Amount Qualifying for Tax Exempt under EESOP

Note : 4th occ Gross Amount Qualifying for Tax Exempt under EESOP = (Open Market Value Per Share as at the Date of Exercise - Open Market Value Per Share as at the Date of Grant) x No. of Shares Acquired




i.e. MOA 314 = (MOA 313 - MOA 312) x QTY 510 4th occ = (3rd occ - 2nd occ) x QTY 510

Drop all the decimals that come 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 Gross Amount NOT Qualifying for Tax Exempt = (Open Market Value Per Share as at the Date of Grant - Exercise Price of Stock Option) x No. of Shares Acquired i.e. MOA 315 = (MOA 312 - MOA 311) x QTY 510

5th occ = (2nd occ - 1st occ) x QTY 510 Drop all the decimals that come after the 2nd decimal. 5th occ can accept negative amount in Original batches.

6th occ: * Gross Amount of Stock Option Gains Note : 6th occ Gross Amount of Stock Option Gains = Gross Amount Qualifying for Tax Exempt under EESOP + Gross Amount NOT Qualifying for Tax Exempt i.e. MOA 316 = MOA 314 + MOA 315

6th occ = 4th occ = 5th occ Drop all the decimals that come after the 2nd decimal. If the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10) is A and 6th occ is negative, then No. of Shares Acquired (refer to no. 26, segment type QTY, qualifier 510, position 9 - 22) must also be negative.






2nd occ: 411 1st occ: Date of Grant 2nd occ: Date of Exercise of Stock Option

Cannot be blank

9 – 16 8

Note : 1st occ to 2nd occ - Date must be in YYYYMMDD format. - Date of Exercise of Stock Option (2nd occ) must be later than or equal to the Date of Grant (1st occ).

- Cannot be blank

1st occ: *

Date of Grant

Note : 1st occ (a) The date must be later than or equal to 01-Jun-2000, if

the Type of Plan Granted (refer to no. 22, segment type RFF, qualifier AWF, position 9 - 13) is ESOP

(b) The date must be later than or equal to 01-Jan-2002, if the Type of Plan Granted (refer to no, 22, segment type RFF, qualifier AWF, position 9 – 13) is ESOW

2nd occ: * Date of Exercise of Stock Option Note : 2nd occ

The date must be within Basis Year and cannot be greater than 31 Dec 2023.

44 – 46 3 1st occ: 102 2nd occ: 102

Date code Date code




RFF, qualifier AWL, position 9 - 10) is O, no negative




figure is allowed (b) If the Record Indicator is A and you need to declare

negative figure, then the maximum number of bytes allowed before decimal point is 8 to include a separate byte for negative sign.





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)

4th occ: Total Gross Amount Qualifying for Tax


5th occ: Total Gross Amount NOT Qualifying for Tax


Cannot be blank




6th occ: 355



9 – 20 12 Note : 1st occ, 2nd occ, 4th occ, 5th occ Allow input of 8 bytes and 2 decimals. No comma is allowed. If negative value is required, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10), then the number of bytes allowed before decimal point is 9 to include a separate byte for negative sign. Format : S9(8)v99 e.g. 12345678.12, if positive and

-12345678.12, if negative.

Note : 3rd occ, 6th occ Allow input of 8 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type




-12345678.12, if 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.

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 (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 (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 Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 (S 10(1)(g)) = Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 (S 10(1)(g)) + Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 (S 10(1)(g)) i.e. MOA 319 = MOA 317 + MOA 318

3rd occ = 1st occ + 2nd occ

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 (refer to no. 25, segment type DTM, qualifier 410, position 9-16) is on or after 01/01/2003


RFF, qualifier AWF, position 9-13) is equal to ESOW, regardless of the Date of Grant.


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 Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) = Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) + Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) i.e. MOA 355 = MOA 353 + MOA 354

6th occ = 4th occ + 5th occ





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


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



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


Cannot be blank

9 – 13 5 1st occ:* CSOP Cannot be blank

2nd occ:* ID Type – alphanumeric only Leave blank if not applicable



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







Exempt under CSOP 5th occ: Gross Amount NOT Qualifying for Tax Exempt 6th occ: Gross Amount of Stock Option Gains

Cannot be blank

9 –21 13 Note : 1st occ to 3rd occ Allow input of 7 bytes and 5 decimals. No comma is allowed. No negative figure is allowed, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10). Format : 9(7)v99999 e.g. 1234567.12345 Note : 4th occ, 5th occ Allow input of 7 bytes and 2 decimals. No comma is allowed. If negative value is required, regardless of the Record




Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10), then the number of bytes allowed before decimal point is 8 to include a separate byte for negative sign. Format : S9(7)v99 e.g. 1234567.12, if positive and







1st occ: * Exercise Price of Stock Option Note : 1st occ 1st occ is optional and can be declared as 0 (zero), if it is not applicable.



4th occ: * Gross Amount Qualifying for Tax Exempt under CSOP Note : 4th occ Gross Amount Qualifying for Tax Exempt under CSOP = (Open Market Value Per Share as at the Date of Exercise - Open Market Value Per Share as at the Date of Grant) x No. of Shares Acquired




i.e. MOA 334 = (MOA 333 - MOA 332) x QTY 520

4th occ = (3rd occ - 2nd occ) x QTY 520 Drop all the decimals that come after the 2nd decimal. 4th occ can accept negative amount in Original batches.



6th occ: * Gross Amount of Stock Option Gains Note : 6th occ Gross Amount of Stock Option Gains = Gross Amount Qualifying for Tax Exempt under CSOP + Gross Amount NOT Qualifying for Tax Exempt i.e. MOA 336 = MOA 334 + MOA 335

6th occ = 4th occ + 5th occ Drop all the decimals that come after the 2nd decimal. If the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10) is A and 6th occ is negative, then No. of Shares Acquired (refer to no. 34, segment type QTY, qualifier 520, position 9 - 22) must also be negative.






2nd occ: 421 1st occ: Date of Stock Option Granted 2nd occ: Date of Exercise of Stock Option

Cannot be blank

9 – 16 8

Note : 1st occ to 2nd occ - Date must be in YYYYMMDD format. - 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

1st occ: *

Date of Grant

Note : 1st occ (a) The date must be between 01-Apr-2001 and 31-Dec-

2013, if the Type of Plan Granted (refer to no. 30, segment type RFF, qualifier AWG, position 9 - 13) is ESOP

(b) The date must be between 01-Jan-2002 and 31-Dec-2013, if the Type of Plan Granted (refer to no. 30, segment type RFF, qualifier AWG, position 9 - 13) is ESOW

2nd occ: * Date of Exercise of Stock Option

Note : 2nd occ The date must be within Basis Year and cannot be greater than 31 Dec 2023.

44 – 46 3 1st occ: 102 2nd occ: 102

Date code Date code



allowed.




(a) If the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10) is O, no negative figure is allowed






1st occ: Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)


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)


Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)

Cannot be blank




6th occ: 357 7th occ: 358 8th occ: 602 9th occ: 603 10th occ: 604



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, NSOP 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)

10th occ: Grand Total Gross Amount NOT Qualifying

for Tax Exemption under ESOP, EESOP, CSOP, NSOP for ESOP on or after 2003 and ESOW – S 10(1)(b)

9 – 21 13 Note : 1st occ, 2nd occ, 5th occ, 6th occ Allow input of 8 bytes and 2 decimals. No comma is allowed. If negative value is required, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10), then the number of bytes allowed before decimal point is 9 to include a separate byte for negative sign. Format : S9(8)v99 e.g. 12345678.12, if positive and

-12345678.12, if negative.

Note : 3rd occ, 7th occ Allow input of 8 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type







-12345678.12, if 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. Note : 4th occ, 8th occ Allow input of 9 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type




-123456789.12, if negative. Note : 9th occ, 10th occ Allow input of 9 bytes and 2 decimals. No comma is allowed. If negative value is required, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10), then the number of bytes allowed before decimal point is 10 to include a separate byte for negative sign.





-123456789.12, if negative.

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 (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 (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 Total Gross Amount of Stock Option Gains for ESOP granted before 2003 (S 10(1)(g)) = Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 (S 10(1)(g)) + Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 (S 10(1)(g)) i.e. MOA 339 = MOA 337 + MOA 338





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 Grand Total Gross Amount of Stock Option Gains under ESOP, EESOP, CSOP for ESOP granted before 2003 (S 10(1)(g)) = Total Gross Amount of Stock Option Gains under ESOP for ESOP granted before 2003 (S 10(1)(g)) + Total Gross Amount of Stock Option Gains under EESOP for ESOP granted before 2003 (S 10(1)(g)) + Total Gross Amount of Stock Option Gains under CSOP for ESOP granted before 2003 (S 10(1)(g)) i.e. MOA 601 = MOA 305 + MOA 319 + MOA 339

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 (refer to no. 33, segment type DTM, qualifier 420, position 9-16) is on or after 01/01/2003


RFF, qualifier AWG, position 9-13) is equal to ESOW, regardless of the Date of Grant.


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 (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.


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 Total Gross Amount of Stock Option Gains for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) = Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) + Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) i.e. MOA 358 = MOA 356 + MOA 357

7th occ = 5th occ + 6th occ

8th occ: * Grand Total Gross Amount of Stock Option Gains under ESOP, EESOP, CSOP, NSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)

Note : 8th occ Grand Total Gross Amount of Stock Option Gains under ESOP, EESOP, CSOP, NSOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) = Total Gross Amount of Stock Option Gains under ESOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) + Total Gross Amount of Stock Option Gains under EESOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) + Total Gross Amount of Stock Option Gains under CSOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) + Total Gross Amount of Stock Option Gains under NSOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) i.e. MOA 602 = MOA 352 + MOA 355 + MOA 358 +

MOA 348

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 Grand Total Gross Amount NOT Qualifying for Tax Exemption under ESOP, EESOP, CSOP for ESOP




before 2003 (S 10(1)(g)) = Total Gross Amount NOT Qualifying for Tax Exempt under ESOP for ESOP granted before 2003 (S 10(1)(g)) + Total Gross Amount NOT Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 (S 10(1)(g)) + Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 (S 10(1)(g)) i.e. 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, NSOP for ESOP on or after 2003 and ESOW – S 10(1)(b)

Note : 10th occ Grand Total Gross Amount NOT Qualifying for Tax Exemption under ESOP, EESOP, CSOP, NSOP for ESOP on or after 2003 and ESOW (S 10(1)(b)) = Total Gross Amount NOT Qualifying for Tax Exempt under ESOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) + Total Gross Amount NOT Qualifying for Tax Exempt under EESOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) + Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) + Total Gross Amount NOT Qualifying for Tax Exempt under NSOP for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) i.e. MOA 604 = MOA 351 + MOA 354 + MOA 357 +

MOA 347 10th occ can accept negative amount in Original batches.





Position Field Length Entered Remarks Validation 1 – 5 5 GIS Segment Type Cannot be blank 6 – 10 5 NSOP Stock Type Identifier (i.e. Section D Stocks) Cannot be blank


Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 8 3 * Occurrence of Section D - Stock Option Details



Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWY

2nd occ: AWZ 3rd occ: AWB


Cannot be blank

9 – 13 5 1st occ: *

NSOP Cannot be blank




Cannot be blank














Exempt under NSOP 5th occ: Gross Amount NOT Qualifying for Tax Exempt 6th occ: Gross Amount of Stock Option Gains

Cannot be blank

9 – 21 13 Note : 1st occ to 3rd occ Allow input of 7 bytes and 5 decimals. No comma is allowed. No negative figure is allowed, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10). Format : 9(7)v99999 e.g. 1234567.12345 Note : 4th occ, 5th occ Allow input of 7 bytes and 2 decimals. No comma is allowed. If negative value is required, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier




AWL, position 9 - 10), then the number of bytes allowed before decimal point is 8 to include a separate byte for negative sign. Format : S9(7)v99 e.g. 1234567.12, if positive and











4th occ: * Gross Amount Qualifying for Tax Exempt under NSOP Note : 4th occ Gross Amount Qualifying for Tax Exempt under NSOP = (Open Market Value Per Share as at the Date of Exercise - Open Market Value Per Share as at the Date of Grant) x No. of Shares Acquired




i.e. MOA 343 = (MOA 342 - MOA 341) x QTY 530 4th occ = (3rd occ - 2nd occ) x QTY 530

Drop all the decimals that come after the 2nd decimal. 4th occ can accept negative amount in Original batches.



6th occ: * Gross Amount of Stock Option Gains Note : 6th occ Gross Amount of Stock Option Gains = Gross Amount Qualifying for Tax Exempt under NSOP + Gross Amount NOT Qualifying for Tax Exempt under NSOP i.e. MOA 345 = MOA 343 + MOA 344

6th occ = 4th occ + 5th occ If the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10) is A and this 6th occ is negative, then No. of Shares Acquired (refer to no. 42, segment type QTY, qualifier 530, position 9 - 22) must also be negative.






2nd occ: 431 1st occ: Date of Grant 2nd occ: Date of Exercise of Stock Option

Cannot be blank

9 – 16 8

Note : 1st occ to 2nd occ - Date must be in YYYYMMDD format. - Date of Exercise of Stock Option (2nd occ) must be later than or equal to the Date of Grant (1st occ).

- Cannot be blank

1st occ: *

Date of Grant

Note : 1st occ The date must be between 16-Feb-2008 to 15-Feb-2013, and within 3 years from Date of incorporation (refer to no. 5, segment type DTM, qualifier 417, position 9 - 16)

2nd occ: * Date of Exercise of Stock Option Note : 2nd occ The date must be within Basis Year and cannot be greater than 31 Dec 2023.

44 – 46 3 1st occ: 102 2nd occ: 102

Date code Date code





(b) If the Record Indicator is A and you need to declare negative figure, then the maximum number of bytes




allowed before decimal point is 8 to include a separate byte for negative sign.





1st occ: Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)





Cannot be blank

9 – 20 12 Note : 1st occ, 2nd occ Allow input of 8 bytes and 2 decimals. No comma is allowed. If negative value is required, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10), then the number of bytes allowed before decimal point is 9 to include a separate byte for negative sign. Format : S9(8)v99 e.g. 12345678.12, if positive and




-12345678.12, if negative.

Note : 3rd occ Allow input of 8 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type




-12345678.12, if 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.

1st occ: * Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)

Note: 1st occ MOA 346 = Sum of all MOA 34 3 [i.e. Sum of Gross Amt Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 38, segment type

RFF, qualifier AWB, position 9-13) is equal to ESOP and the Date of Grant (refer to no. 41, segment type DTM, qualifier 430, position 9-16) is on or after 01/01/2003


RFF, qualifier AWB, position 9 – 13) is equal to ESOW, regardless of the Date of Grant.

1st occ can accept negative amount in Original batches.




2nd occ: * Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)

Note : 2nd occ MOA 347 = Sum of all MOA 344 [i.e. Sum of Gross Amt NOT Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 38, segment type

RFF, qualifier AWB, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 41, segment type DTM, qualifier 430, position 9-16) is on or after 01/01/2003


RFF, qualifier AWB, position 9 – 13) is equal to ESOW, regardless of the Date of Grant.

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 on or after 2003 and ESOW – S 10(1)(b)

Note : 3rd 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)) = Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) + Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW (S 10(1)(b)) i.e. MOA 348 = MOA 346 + MOA 347





5b.7 Trailer 44. 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




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)

3rd occ: Total Gross Amount Qualifying for Tax

Exempt under EESOP for ESOP granted before 2003 – S 10(1)(g)


Exempt under EESOP for ESOP granted before 2003 – S 10(1)(g)


under EESOP for ESOP granted before 2003 – S 10(1)(g)


Exempt under CSOP for ESOP granted before

Cannot be blank




7th occ: 716 8th occ: 717 9thocc: 718 10th occ: 719 11th occ: 720 12th occ: 721 13th occ: 722 14th occ: 723 15th occ: 724 16th occ: 725

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)


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)


under ESOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)


Exempt under EESOP for ESOP on or after 2003 and ESOW – S 10(1)(b)


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)




Exempt under CSOP for ESOP granted on or




17th occ: 726 18th occ: 727 19th occ: 728 20th occ: 729 21st occ: 730 22nd occ: 731 23rd occ: 732

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


21st occ: Total Gross Amount Qualifying for Tax

Exempt under NSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)


Exempt under NSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)


under NSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)

9 – 24 16 Note : 3rd occ, 4th occ, 6th occ, 7th occ, 12th occ, 13th

occ, 15th occ, 16th occ, 21st occ, 22nd occ Allow input of 12 bytes and 2 decimals. No comma is allowed. If negative value is required, regardless of the Record Indicator (refer to no. 4, segment type RFF, qualifier AWL, position 9 - 10), then the number of bytes allowed before decimal point is 13 to include a separate byte for negative sign. Format : S9(12)v99




e.g. 123456789012.12, if positive and

-123456789012.12, if negative.

Note : 1st occ, 2nd occ, 5th occ, 8th occ, 9th occ, 10th occ, 11th occ, 14th occ, 17th occ, 18th occ, 19th occ, 20th occ, 23rd occ Allow input of 12 bytes and 2 decimals. No comma is allowed. (a) If the Record Indicator (refer to no. 4, segment type




-123456789012.12, if negative.

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)


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.

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)


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) 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)


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)


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 MOA 726 = Sum of all MOA 358




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)


21st occ: * Total Gross Amount Qualifying for Tax Exempt under NSOP for ESOP on or after 2003 and ESOW – S 10(1)(b)

MOA 730 = Sum of all MOA 346 21st occ can accept negative amount in Original batches.

22nd occ: * Total Gross Amount NOT Qualifying for Tax Exempt under NSOP for ESOP on or after 2003 and ESOW – S 10(1)(b)

MOA 731 = Sum of all MOA 347 22nd occ can accept negative amount in Original batches.

23rd occ: * Total Gross Amt of Stock Option Gains under NSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)







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 Codes

Country Code Country Name 101 BELGIUM 102 DENMARK 103 FRANCE 104 GERMANY 105 GREECE 106 IRELAND 107 ITALY 108 LUXEMBOURG 109 NETHERLANDS 110 UNITED KINGDOM 111 PORTUGAL 112 SPAIN 131 AUSTRIA 132 FINLAND 133 ICELAND 134 NORWAY

135 SVALBARD JAN MAYEN 136 SWEDEN 137 SWITZERLAND 138 LIECHSTENSTEIN 139 BOUVET ISLAND 141 FAEROE ISLANDS 142 GREENLAND




143 MONACO 144 SAN MARINO

145 VATICAN CITY STATE 152 TURKEY 153 ANDORRA 154 GIBRALTAR 155 MALTA 201 ALBANIA 202 BULGARIA 203 CZECHOSLOVAKIA 205 HUNGARY 206 POLAND 207 ROMANIA 209 YUGOSLAVIA 211 BELARUS 212 UKRAINIE 213 ESTONIA 214 LATVIA 215 LITHUANIA 216 GEORGIA 217 ARMENIA 218 AZERBAIJAN 219 KYRGYZSTAN 221 KAZAKHSTAN 222 MOLDOVA 223 RUSSIA 224 TAJIKISTAN




225 TURKMENISTAN 226 UZBEKISTAN 232 CROATIA 233 SLOVENIA 234 CZECH REPUBLIC

235 SLOVAK REPUBLIC 302 BRUNEI 303 INDONESIA 304 MALAYSIA 305 PHILIPPINES 306 THAILAND 307 EAST TIMOR 311 MYANMAR 312 CAMBODIA

313 LAOS PEO DEM REP 314 VIETNAM 319 O C IN S E ASIA 331 JAPAN 332 HONG KONG 333 REP OF KOREA 334 TAIWAN 335 MACAU

336 PEOPLE'S REPUBLIC OF CHINA

337 KOREA NORTH DEM PEO 338 MONGOLIAN

351 AFGHANISTAN




352 BANGLADESH 353 BHUTAN 354 INDIA 355 REP OF MALDIVES 356 NEPAL 357 PAKISTAN 358 SRI LANKA 371 BAHRAIN 372 CYPRUS 373 ISLAMIC REP OF IRAN 374 IRAQ 375 ISRAEL

376 JORDAN 377 KUWAIT 378 LEBANON 379 OMAN 380 QATAR 381 SAUDI ARABIA 382 SYRIAN ARAB REP 383 UNITED ARAB EMIRATES 384 YEMEN 385 DEMOCRATIC YEMEN 386 PALESTINE 401 ALGERIA 402 EGYPT 403 LIBYA A JAMAHIRIYA 404 MOROCCO




405 SUDAN 406 TUNISIA 407 DJIBOUTI 408 ETHIOPIA 409 DEM REP SOMALI 410 ERITREA 421 GHANA 422 COTE DIVOIRE 423 KENYA 424 LIBERIA 425 MADAGASCAR 426 MAURITIUS 427 MOZAMBIQUE 428 NIGERIA 429 REUNION ISLAND 430 TANZANIA 431 UGANDA 432 ZAMBIA 451 ANGOLA 452 BENIN 453 BOTSWANA 454 BURKINA FASO 455 BURUNDI 456 CAMEROON UNITED REP 457 CAPE VERDE

458 CENTRAL AFRICAN REP




459 CHAD 460 COMOROS ISLAND 461 CONGO

462 EQUATORIAL GUINEA 463 GABON 464 GAMBIA 465 GUINEA 466 GUINES BISSAU 467 LESOTHO 468 MALAWI 469 MALI 470 MAURITANIA 471 NAMIBIA 472 NIGER 473 RWANDA 474 SAO TOME PRINCIPE 475 SENEGAL 476 SEYCHELLES 477 SIERRA LEONE 478 SOUTH AFRICA 479 WESTERN SAHARA 480 SWAZILAND 481 TOGO 482 REP OF ZAIRE 483 ZIMBABWE 484 ST HELENA 499 O C IN OTHER AFRICA




501 CANADA 502 PUERTO RICO

503 UNITED STATES 504 U S MINOR ISLANDS 505 ST PIERRE MIQUELON 509 OC NORTH AMERICA 601 ARGENTINA 602 BRAZIL 603 CHILE 604 COLOMBIA 605 ECUADOR 606 MEXICO 607 PARAGUAY 608 PERU 609 URUGUAY 610 VENEZUELA 621 CUBA 622 DOMINICAN REPUBLIC

623 NETHERLANDS ANTILLES 624 PANAMA 625 ARUBA 641 ANTIGUA AND BARBUDA 642 BAHAMAS ISLAND 643 BARBADOS 644 BELIZE 645 BERMUDA 646 BOLIVIA




647 CAYMAN ISLANDS 648 COSTA RICA 649 DOMINICA 650 EL SALVADOR 651 FALKLAND IS 652 FRENCH GUIANA 653 GRENADA 654 GUADELOUPE 655 GUATEMALA 656 GUYANA 657 HAITI 658 HONDURAS 659 JAMAICA 660 NICARAGUA 661 MARTINIQUE 662 MONTSERRAT 663 SAINT KITTS NEVIS 664 SAINT LUCIA 665 SAINT VINCENT 666 SURINAM 667 TRINIDAD AND TOBAGO

668 TURKS AND CAICOS IS 669 VIRGIN ISLANDS US 670 ANGUILLA 671 BRITISH VIRGIN ISLAND 672 ISLE OF MAN 699 OC CTRL STH AMERICA




701 AUSTRALIA 702 FIJI 703 NAURU 704 NEW CALEDONIA 705 NEW ZEALAND 706 PAPUA NEW GUINEA 707 SAMOA

708 BRITISH INDIAN OCEAN 709 CHRISTMAS ISLANDS

710 COCOS KEELING ISLAND

711 FRENCH SOUTHERN TERR 712 HEARD MCDONALD ISLAND 713 NORFOLK ISLAND 721 AMERICAN SAMOA 722 COOK ISLAND 723 FRENCH POLYNESIA 724 GUAM 725 KIRIBATI 726 NIUE 727 PITCAIRN 728 SOLOMON ISLANDS 729 TOKELAU 730 TONGA 731 TUVALU

732 NEW HERBRIDES

733 WALLIS AND FUTUNA




734 NORTHERN MARIANA ISLANDS 735 MARSHALL ISLANDS 736 MICRONESIA 737 PALAU 799 OC OCEANIA

List of Nationality Codes Nationality Code Nationality description

101 BELGIAN 102 DANISH 103 FRENCH

104 GERMAN 105 GREEK 106 IRISH 107 ITALIAN 108 LUXEMBOURG 109 NETHERLANDS 110 BRITISH 111 PORTUGUESE 112 SPANISH 131 AUSTRIAN 132 FINNISH 133 ICELAND 134 NORWEGIAN

135 SVALBARD JAN MAYEN




136 SWEDISH 137 SWISS 138 LIECHSTENSTEIN 139 BOUVET ISLAND 141 FAEROE ISLANDS 142 GREENLAND 143 MONACO 144 SAN MARINO 145 VATICAN CITY STATE 152 TURK 153 ANDORRAN 154 GIBRALTAR 155 MALTESE 201 ALBANIAN 202 BULGARIAN 203 CZECHOSLOVAK 205 HUNGARIAN 206 POLISH 207 ROMANIAN 209 YUGOSLAV

210 MACEDONIA 211 BELARUSSIAN 212 UKRAINIAN 213 ESTONIAN 214 LATVIAN 215 LITHUANIA 216 GEORGIA




217 ARMENIAN 218 AZERBAIJANI 219 KIRGHIZ 221 KAZAKHSTAN 222 MOLDOVIAN 223 RUSSIAN 224 TADZHIK 225 TURKMEN 226 UZBEK 232 CROATIAN 233 SLOVENIAN 234 CZECK

235 SLOVAK 301 S'PORE CITIZEN 302 BRUNEIAN 303 INDONESIAN 304 MALAYSIAN 305 FILIPINO 306 THAI 307 TIMORENSE 311 MYANMAR 312 CAMBODIAN 313 LAOTIAN 314 VIETNAMESE 319 OC IN S E ASIA 331 JAPANESE 332 HONG KONG




333 KOREAN, SOUTH 334 TAIWANESE 335 MACAO 336 CHINESE

337 KOREAN, NORTH 338 MONGOLIAN

351 AFGHAN

352 BANGLADESHI 353 BHUTAN 354 INDIAN 355 MALDIVIAN 356 NEPALESE 357 PAKISTANI 358 SRI LANKAN 371 BAHRAINI 372 CYPRIOT 373 IRANIAN 374 IRAQI 375 ISRAELI

376 JORDANIAN 377 KUWAITI 378 LEBANESE 379 OMAN 380 QATAR 381 SAUDI ARABIAN 382 SYRIAN 383 UNITED ARAB EM




384 YEMINI 386 PALESTINIAN 387 YEMEN, SOUTH 388 YEMEN ARAB REP 401 ALGERIAN 402 EGYPTIAN 403 LIBYAN 404 MOROCCAN 405 SUDANESE 406 TUNASIA 407 DJIBOUTI 408 ETHIOPIAN 409 SOMALI 410 ERITREA 421 GHANAIAN 422 IVORY COAST 423 KENYAN 424 LIBERIAN 425 MADAGASCAR 426 MAURITIAN 427 MOZAMBIQUE 428 NIGERIAN 429 REUNION 430 TANZANIAN 431 UGANDIAN 432 ZAMBIAN 451 ANGOLAN




452 BENIN 453 BOTSWANA 454 BURKINA FASO 455 BURUNDI 456 CAMEROON 457 CAPE VERDE 458 CENTRAL AFRICAN REP 459 CHADIAN 460 COMOROS 461 CONGO

462 EQUATORIAL GUINEA 463 GABON 464 GAMBIAN 465 GUINEA 466 GUINES BISSAU 467 LESOTHO 468 MALAWI 469 MALI 470 MAURITINEAN 471 NAMIBIA 472 NIGER 473 RWANDA 474 SAO TOME PRINCI 475 SENEGALESE 476 SEYCHELLES 477 SIERRA LEONE 478 SOUTH AFRICAN




479 WESTERN SAHARA 480 SWAZI 481 TOGO 482 ZAIRAN 483 ZIMBABWEAN 484 ST HELENA 499 OC IN OTHER AFRICA 501 CANADIAN 502 PUERTO RICAN 503 AMERICAN 504 U S MINOR ISLANDS

505 ST PIERRE MIQUELON 509 OC NORTH AMERICA 601 ARGENTINIAN 602 BRAZILIAN 603 CHILEAN 604 COLOMBIAN 605 ECUADORIAN 606 MEXICAN 607 PARAGUAY 608 PERUVIAN 609 URUGUAY 610 VENEZUELAN 621 CUBAN

622 DOMINICAN REPUBLIC 623 NETHERLANDS ANTIL 624 PANAMANIAN




625 ARUBA 641 ANTIGUA 642 BAHAMAS 643 BARBADOS 644 BELIZE 645 BERMUDA 646 BOLIVIAN 647 CAYMANESE 648 COSTA RICAN 649 DOMINICA 650 SALVADORAN

651 FALKLAND IS 652 FRENCH GUIANA 653 GRENADIAN 654 GUADELOUPE 655 GUATEMALA 656 GUYANA 657 HAITIAN 658 HONDURAN 659 JAMAICAN 660 NICARAGUAN 661 MARTINIQUE 662 MONTSERRAT 663 SAINT KITTS NEVIS 664 ST LUCIA 665 ST VINCENT 666 SURINAME 667 TRINIDAD AND TOBAGO




668 TURKS AND CAICOS IS 669 VIRGIN ISLANDS US 670 ANGUILLA

671 BRITISH VIRGIN ISLAND 672 ISLE OF MAN 699 OC CTRL STH AMERICA 701 AUSTRALIAN 702 FIJIAN 703 NAURUAN 704 NEW CALEDONIA 705 NEW ZEALANDER 706 PAPUA NEW GUINEA 707 SAMOAN

708 BRITISH INDIAN OCEAN 709 CHRISTMAS ISLANDS

710 COCOS KEELING ISLAND

711 FRENCH SOUTHERN TERR 712 HEARD MCDONALD ISLND 713 NORFOLK ISLAND 721 AMERICAN SAMOA 722 COOK ISLANDS 723 FRENCH POLYNESIA 724 GUAM 725 KIRIBATI 726 NIUE ISLAND 727 PITCAIRN 728 SOLOMON ISLANDS




729 TOKELAU ISLANDS 730 TONGA 731 TUVALU

732 VANUATU

733 WALLIS AND FUTUNA

734 NORTHERN MARIANA ISL 735 MARSHELLES 736 MICRONESIA 737 PALAU 799 OC OCEANIA




Annex B The validation for the various ID Numbers will follow the below checking:

Payer Id No Valid UEN – Business (ROB) as NNNNNNNNC Valid UEN – Local Company (ROC) as YYYYNNNNNC or F000NNNNNC or F∆∆∆NNNNNC where ∆ is a space. Valid UEN – Others as SYYPQNNNNC or TYYPQNNNNC 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 YYYY is a year TYY and SYY are the year of issuance, where T represents ‘20’ and S represent ‘19’ PQ is the entity type, e.g. ‘LL’ represents ‘Limited Liability Partnership’ ID No cannot be blank and must not have preceding space(s)

Payee 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)


1. Introduction - PAT€¦ · 2b.1 Header . 1. Segment Type – UNB . Position Field Length Entered...

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