AIS Submission is due by 1st March of 2017. Employers are advise to submit by 10thFebruary to avoid peak rush. Extension is only granted only on case-by-case basis under extenuating circumstances.
Participation of AIS is compulsory when Employers have:-
- 10 or more employees OR
- received the “Notice to File Employment Income of Employees Electronically”
Employers will have to prepare the following forms for submission of AIS:-
Employers will not need to provide the above forms to their employees anymore. Employers should only prepare the employment income information in a prescribe format and submit it electronically to IRAS.
Employers should also inform employees  of their participation in the AIS.
Employees can refer to their pay slips for employment income information. During e-filling, employees can view the auto-included information via the Income, Deductions and Relief Statement (IDRS) at myTax Portal.
Employees do not need to file their income tax returns only if:-
- They received a No-Filling Service (NFS) letter from IRAS; AND
- They do not have additional income to declare; AND
- They do not need to make changes to their tax relief claims.
Employees who do not fall under the conditions stated above would have to file their income tax returns.
 Please note that it is your responsibility to make sure your NOA is accurate. If you have other income that is not shown on the NOA, or your relief claim is incorrect, please inform IRAS within 30 days from the date of NOA. You may verify the auto-included information and preview your Notice of Assessment (PNOA) at myTax Portal using your SingPass or IRAS PIN.