Purpose
Use this report to generate the Income Tax declaration Form IR8A,Appendix 8A for the employees, and if applicable the Appendix8B. From the tax year 2002 onwards, you can also generate Form 8E
.
As per statutory rules, you must provide the completed tax forms,Not Later Than 1ST March of the year after the Reporting year, tothe employee or pensioner, who in turn must attach Income Taxdeclaration Form IR8A to his/her Income Tax Return.
The Singapore Income Tax IR8A (New Report) Report (RPCT8AR0_01)is an enhancement on the earlier Singapore Income Tax IR8A Report(RPCT8AR0).
Using this enhanced report, you can generate the tax forms with thefollowing status:

• Original


• Amended


• Additional

For more information on the different kinds of status for the tax forms,see Status of the Tax Forms under the OUTPUT section ofthis document.
Note

• The generation of the Additional/ Amended status is applicable
only from the year 2001 onwards. For the years previous to 2001, thisrepot will not generate the Additional/Amended form or file andcluster table will not be updated with results.

• The system processes the report based on the payroll results from the
latest hire date. For an employee who rejoined the company, you do notneed to generate the payroll results from last employment period as youhave already printed the Form IR8A on the last fire date.

• You also have the option of viewing the tax Form IR8A and the
Form 8E through the Employee Self Service (ESS).

Prerequisites


• You have set all Income Tax wage types to Evaluation Class 07.


• You have created new records in the Awards Infotype (0183), for
any bonus or comission related payments and specified the For period.This is necessary for printing the gross commission and the bonus for ayear other than the reporting year. In the case of Director fee,you have specified the Approved date.

• You have set the neccessary configurations for viewing the report
through the ESS. For more information, refer to the following activitiesunder the IMG -> Payroll Singapore -> Tax ->Processing:
Configure Form IR8A/Form 8E for ESS
Configure Form IR8A/Form 8E Results for ESS

• In case you want to use a commencement date other than the standard date
that this report uses, you must configure BADI for commencement date inIR8A form (HRPAYSG_IR8A_COMM_DT). You can configure this BADI inCustomizing for Payroll Singapore under the Tax -> IR8AReport -> BAdI: Maintain Commencement Datefor IR8A Report.

Scope_of_function

Selection


• Period

To generate the tax forms for submission to the authorities, you mustspecify the last pay period of the reporting year. The specification ofthe last pay period is necessary because you can at anytime generate thetax forms for a particular tax year. For example, if an employee resignsin the middle of a tax year, you need to give the Tax Forms to theemployee at the time of resignation.

• Perform IRAS line record count check

There is a restriction on the maximum number of records that you cansend through the IRAS Line. If you select this option, the report willperform a check on this limit. If the limit is reached, the reportgenerates an error message, else the system processes the report. Usethis option only when you are submitting through the IRAS line.

• Temporary Sequential file

Use this section only if you are submitting the tax forms through theIRASLine. There are two options:
Save to TemSe - To create a new TemSe. You must executethe report in the background.
Read from TemSe - To print or download the tax forms from anexisting TemSe object. You must execute the report in theForeground.

• Output Options

You have the option to generate the report in the following formats:
SAP script
Dot Matrix (IR8A)
The system prints a pre-printed continuous form on a dot matrix printer
IRAS Line
You have the option of generating binary or VSS file
e-Submission
The system generates the .txt file
For more information, refer to following OSS note numbers:
192629
1011482

• Form Options

You can generate either the Form IR8A or the Form 8E. Thisoption however, is only valid from the tax year 2002 onwards.

• Additional/Amended reporting

In this section, you select the options for generating an Original,Additional or an Amended report:
Select the Cut-off date.
Select the Generate for previous periods option, if you want togenerate an Additional or an Amended report for a previousyear. This may be required because of a change in salary withretroactive effect.
Select the Generate amended report option, if you want togenerate the report with an Amended status. If this option is notselected, the report will be generated with an Additional status.
Note
You must select the Update IR8A results in cluster option onlywhile you are generating the report for submission to the authorities.SAP recommends that you first process the report as a test run, andcheck the results before selecting this option.

• Unprint Option

In this section, you select the forms that you want to exclude fromprinting.

Output


• Form IR8A and Appendix 8A

The report generates the Form IR8A and the Appendix 8A for an employeehaving valid payroll results. The report will also print the followingin the tax forms:
Director fee - When there is an entry in the AwardsInfotype (0184)
Gross commission or bonus - When there is a change inincome for a tax year due to these two factors, in a year other than thereporting year, and you have maintained an entry in the AwardsInfotype (0184).
Reason for payment in the Others section - The text willget printed only if the Others for the same exists. The system bydefault reads the text associated with Specifications 40, 41
, 42, 43 of Evaluation Class 07 for the wagetype. However, you can override this text by entering the text inAdditional Information (Singapore) infotype (0741) subtypeIR8A (0001).
If there is only one lump sum payment, then Reason for paymentwill not get printed, instead the text will get printed in Others(please state nature) section.

• Appendix 8B

When executed, the Singapore Income Tax IR8A (New Report) Report(RPCT8AR0_01) also generates an Appendix 8B.
This report computes the gains or the profits made by an employee, inthe year in which the employee stocks are realized. An employee canrealize the stocks purchased or owned under a Stock Option Scheme
, only at the end of a Moratorium Period.
Note
As the Singapore Income Tax IR8A (New Report) Report(RPCT8AR0_01) obtains information on Employee Stock Option Plan(ESOP) and Employee Share Ownership Plan (ESOW) from theStock Option (Singapore) Infotype (0739), it is necessary thatyou have maintained Stock Option (Singapore) Infotype (0739)records for the employee.
The Appendix 8B displays information such as the:
Stocks exercised or owned by an employee under various Stock OptionPlans
Total Gross Stock Option Gains under individual Stock OptionPlans
Total Gross Stock Option Gains of all the Stock Options Plans
. This amount is also reflected in Item d(8) of Form IR8A
You can generate the Appendix 8B:
As a SAPscript Form which can be printed as a hard copy.
IRASline, which is the prescribed format for online submission ofthe Form IR8A.
Note
After generating the Appendix 8B, the report updates theAccounted Year field of theexercised records, in the Stock Option (Singapore) Infotype(739).
The Appendix 8B also provides information on splits in stock, ifany. If there is a split in stocks granted to an employee, you must:
Create a new Stock Option Scheme for the split stocks. For mo
re information on creating Stock Option Schemes, refer to the IMGunder Payroll Singapore -> Tax -> Appendix 8BReporting -> Define Stock Option Schemes.
Create new Stock Option Schemes for Employee Share OwnershipPlan (ESOW) in the IMG under Payroll Singapore -> Tax-> Appendix 8B Reporting -> DefineSchemes for Employee Share Ownership Plan.
Create a new Stock Option (Singapore) Infotype (0739) record,mentioning the new outstanding number of stocks and the new GrantPrice for the split stocks.
Note
In a given tax year, and for a given Employer tax ID, if you havestored data on the employee stock gains using a customized wage type,with evaluation class 7, the report will not read the data stored in the Stock Option - Singapore Infotype. It instead, will only printthe totals under section d8 for the Form IR8A.
There is a logical switch provided in the Appendix 8B Reportingfunctionality which will print the Appendix 8B only if there isno wage type data for the employee stock gains in a given tax year. Atax year by default is from January to December.

• Employee Specific Comments

Both the Form IR8a and the Appendix 8B have a section thatdisplays employee specific comments. The employee specific commentssections are:
Point d8 of the INCOME section in the Form IR8A
Remarks section of the Appendix 8B
You maintain these employee specific comments using the AdditionalInformation (Singapore) Infotype (0741). For more information referto the IMG under Payroll Singapore ->Configure Employee Text option.

• Status of the Tax Forms

The Singapore Income Tax IR8A (New Report) Report (RPCT8AR0_01)contains an Additional/Amended reporting section. The status ofthe Form IR8A generated by the report depends on the options that youhave selected in this section. The different versions are as follows:
Original - The report generates an Original Form IR8A,when you submit the report to the authorities for the first time, for agiven tax year.
Amended - The report generates an Amended Form IR8A, incase there is a change in the earnings of an employee, backdated to theyear under consideration and you wish to resubmit the Form IR8A. Whilegenerating an amended copy, the report re computes the total earnings ofthe employee for the given year.
Additional - The report generates an Additional Form IR8A,in case of a change in earnings of an employee, back dated to the yearunder consideration. Unlike an Amended copy, the report in thiscase will only compute the delta earnings of the employee and print thesame in the Form IR8A. The report marks the Form IR8A asan Additional copy.
Note
When you generate the Additional Form IR8A and the appendicesfor the previous tax years, in the current financial year, 2002, thereport will generate the:
Delta changes for 2001 - With the basis year taken as 2001
Delta changes for 2000 - With the basis year taken as 2000
Delta changes for 1999 and earlier - With the basis year taken as 2002

• Mosque Building and Mendaki Fund (MBMF)

If an employee has contributed towards MBMF, the Deductionssection of the Form IR8A will display the following:
Yaysan Mendaki Fund contri bution option as selected. The reportcumulates and displays the contribution amount along with otherDonations deducted through salaries.
Amount contributed towards Mosque Building againstContributions deducted through salaries for Mosque BuildingFund.
Note
You maintain employee contributions towards MBMF in the AdditionalFunds Infotype (0181).

Activities
Enter the relevant selection criteria
Only if you are generating the report for submission to the authorities,select the Update Cluster results option
To execute the report, select Program -> Execute.

Example


• Bonus and Director fees reporting in Form IR8A:

Bonus
Assume that you want to report the tax reporting for the year 1998.
For non-contractual/contractual bonus paid in 1998, you can enter thedate of declaration as a parameter on the selection screen. The systemwill use this decalration date as the bonus date for all employees thatyou have selected on the screen. If however, the bonus date is differentfor a particular employee, you can enter the same with the Date Type
as BN in the Date Specifications Infotype (0041). If adate is available in this infotype for an employee with BNspecification, it will override the date entered on the selectionscreen.
The report will cumulate all contractual and non-contractual bonus paidin 1998, and display it in Form IR8A.
If you paid the 1998 bonus in early 1999, then, the selection dateshould include 1998 to 1999 on the selection screen. This will enablethe report to pick up the bonus for 1998, paid in 1999. Also, you mustuse the Evaluation Class for bonus other than the reporting year(25 are 26) for the wage types.
The system provides you two new model wage types for this purpose:
Bonus ( Non-Contractual ) Wage Type (MB15) - This is thecontractual wage type for the previous year.
Bonus ( Non-Contractual) Wage Type (MB16) - This is thenon-contractual bonus for previous year.
Director fees
Assume the tax reporting for year 1998.
You can enter the date of approval of the Director fee on theselection screen of the report. In this case, the system will use thisdate for all the employees. If, however, the director fee approval dateis different for an employee, you can enter the same in the DateSpecifications Infotype (0041) using the Date Type as DR
. If a date with date specification DR is available in theinfotype, it will override the Director Fee approval date thatyou have entered through the selection screen of the report.
If you paid the Director Fee approved for 1998, in 1999, then usethe Evaluation Class 27 for the concerned wage type. Also, ensurethe selection date includes 1998 through 1999 (upto the month on whichthe director fee is paid). This will enable the report to pick up thedirector fee for 1998 paid in 1999.
The SAP R/3 system provides you with the Bonus ( Non-Contractual )
Model Wage Type (MB17) for saving the Director fees for the previousyear.
Note
In the case of both Bonus and Director Fees, if you report the same inthe 1998 tax form, then the system will picked it up for reporting onceagain, in the 1999 tax form. The CPF however, will still be paid duringthe period of actual payment.

• For Appendix IR8A, enter the address of residence provided by
employer, in the Addresses Infotype (0006), Subtype (R1). Thevalidity of the infotype record, that is the From and Todates will be used by the report, to compute the number of days of stayby the employee or the period of occupation.

• If the Tax SG Infotype (0179) contains no record and there is
only a compulsory contribution in the CPF Infotype (0186), then thereport will show only the compulsory contribution. The non voluntarypart will be shown even if there is voluntary contribution in theCPF Infotype (0186).

• If infotype 179 contains CPF by overseas, then whatever contribution is
specified in infotype 186 is treated as voluntary. IR8A form shows thetotal voluntary contribution as overseas CPF.

• If the Tax SG Infotype (0179) does not contain overseas tax
contribution, but CPF is still obligatory by contract, then thevoluntary CPF part specified in CPF Infotype (0186) is reportedin the tax form as Others. If there exists a compulsory portion,then it will be still shown.

• The employee name format can be generalized for all employees by
specifying the format type in Format for HR Name Format Table(T522F). By default, the report first checks this table for an entry inthis table. If an entry exists, the report takes the format from thetable and applies the same to the all employees in the given payrollrun. If there is no entry, then the name printed by the report, on IR8Awill be the same as in the Organizational Assignment Infotype0001 (FIELD: P0001-ENAME). To ensure that the name printed in the formIR8A is the same as that available in the infotype, you must ensure thatthere is no entry for the sme in the Format for HR Name FormatTable (T522F).