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RPCT21R0_01 - Singapore Income Tax Form IR21 (New)

RPCT21R0_01 - Singapore Income Tax Form IR21 (New)

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Description

This program creates form IR21 for income tax declarations.

The law stipulates that this form must be completed and sent to the Comptroller at least one month before a non-citizen employee ceases or is about to cease employment or is leaving Singapore for any period exceeding 3 months.

Requirements

The employee must be terminated during the reporting year or the following year (next year) in advance.

All wage types related to income tax are assigned to evaluation class EVCL 11 class.

Infotype 0546 (Termination Data infotype) should contain the data for Section-C of the form

Program Parameters:

Besides the data on the standard selection screen, you need to enter
the following information so that it can be printed on the form:

  • Name of the person authorized to make the declaration ('Signed by')
    The user's name (& telephone no.) in table T526 is used as the default.
  • Name of the contact person
  • Telephone number
  • Pager number
  • Fax Number
  • Designation
  • Declaration date
    The default is the system date.
  • Print Employee Number : This field when checked, will print the EE number at the bottom right corner of the form.
  • Simulation Run : When checked, will not create the batch input for infotype 0546 updation.

Using the report through WEBGUI

  • The transaction to call the report using webgui is HRESSSG_IR21.
  • The report can be viewed through WEBGUI. For this, a new feature '25W21' is provided, which returns the variant for the report. Firstly, since the employee can access the report using the web, a Report Variant corresponding to the employee's organizational setting should be created. The report parameters like 'Authorized Person', 'Designation', 'Telephone', etc. should be included.
  • The feature can be read based on 3 parameters,
  • - Company Code

  • - Personnel Area

  • - Personnel SubArea

  • Different variants, to cater to the combinations from the above parameters can be created. For example :
  • An employee belonging to Company Code : SG01, Peronnel Area : SG01, Personnel SubArea : 0001, can use a variant 'Variant01'. If there are other employees, with same combination of CC/PA/PSA, then the variant returned will be same, namely 'Variant01'. This way, different sets of employees can be assigned to use different variants by customizing the feature.
  • Note however, that if no Variant is assigned to the feature, the default Variant SAP&IR21 will be picked up. This can also be used as a template for creating other Variants.

Output

The program prints the IR21 form for every employee with valid payroll results during the reporting year. If an employee is fired and re-hired into the company during the reporting year, only one IR21 corresponding to the termination date is generated.

Example

Employee hired on 01/01/1998.

Employee terminated on 01/03/1998.

The reporting year is the current year (1998).

Only one IR21 will be generated for the period (01/01/98-28/02/98).

---------------------------------------------

Original, Additional and Amended

The very first IR21 form issued for an employee is always an Original Form. Further issuance of Form IR21 for the employee could be categorized as Additional, Amended; or 'Reprint' ( i.e. the same category as the most recent issuance of form IR21 )

The mechanism of IR21 form Classification:

  • A batch input which updates Infotype 0546 MUST be executed ( either through transaction SM53 or following the menu path System -> Services -> Batch Input -> Edit on pull down menu ) when an IR21 form is issued on update mode.
  • Report RPCT21R0_01 will automatically store the data of the most recent IR21 form in the system temporary storage (TemSe). This data in temporary storage will be retrieved later by report RPCT21R0_01 to be compared with the New IR21 Form output data.
  • If the comparison between the fields in the 'Old' IR21 FORM and the 'New' IR21 FORM results in negative differences, the new IR21 form will classified as an Amendment report. Basically, it will be displayed just like an Original form (complete form) but with category Amended.
  • If there are only positive differences after the comparison, the new IR21 form will be classified as an 'Additional' form, and only the differences are printed.
  • In case the most recent payroll result is overwritten by a newer payroll run, OR, there is no more payroll run after the latest IR21 form issuance, the new IR21 form will be considered as a 'Reprint' form. This means that it will have the same category as the most recent IR21 form issued.

All of the aforementioned category classification will be void if 'Forced Amendment' field in Infotype 0546 is checked. This way, the new IR21 form will be classified as an Amended Form.

Features required to be maintained (Transaction PE03) :

  • Feature 'RCT8A' should be configured to return the subtype for printing the 'Current Address' for Section-C of IR21. The default setting is '1' (Permanent Address).
  • Infotype 6, Subtype 'R1' is used to pick up the 'Residential' Address provided by Employer to the EE. This is used in Section-A of Appendix 1 of FORM IR21.
  • Feature 'RCT21' should be configured to return the subtype for 'Hotel Accommodation Provided' by Employer as mentioned in Section-C of Appendix 1 for FORM IR21. The default provided by SAP is 'R2'.

New Model Wage types and assigned evaluation class 11 specifications:

Please refer to table T52D4 for evaluation class 11 specifications. eg:

1. Gains & Profits from Share Options (Deferral of Tax on ESOP applicable). Wage type is MACD with specification set to 'CD'.

When the employee decides to terminate his employment and notifies to the employer atleast one month before his leaving date, the leaving event is created for this employee in infotype 0000 with the future date. Also, his bank details infotype should be set to 'Cash' or 'cheque' starting with the date when the salary/payments due to the EE should be withheld. Also, infotype 0041, should contain the from date for withholding the payments with date type set to 'IR':

  • The total monthly salary of the employee is withheld starting from the month that follows the one which the IR date belongs to. The system does not prorate the salary to be withheld according to the exact IR date.
  • If the IR date is on the first day of a month, the total monthly salary of that month is to be withheld.
Note
The system compares the IR date and the date on which the salary was last paid, and uses the earlier of the two to determine from which month the salary is to be withheld.

The Infotype 9 change will ensure that the BT record is not created & hence payment can be made later at the Employer's discretion. After these activities, the IR21 report can be run.

In the other case, if the employee is to be posted overseas, his overseas posting date is to be entered in infotype 0041 against date type 'OS'. Similarly, when an employee comes back to Singapore from an overseas assignment, his returning date is to be entered in infotype 0041 against date type 'RE'. Based on these entries, the system checks whether at the time of running the report, employee is posted overseas and his period of stay overseas exceeds 90 days. If so, IR21 report is generated for such an employee.

Note

Consider that the employee is a non-Singapore citizen (including Singapore Permanent Residents) and plans to leaves Singapore on ceasing his or her employment with the current employer. In this case, the employer needs to perform IR21 tax clearance for the non-Singapore citizen employee, and hence needs to maintain the following details in Termination Data(0546) infotype:
  • Date Information
  • Reasons
  • New Employer Information
If the employee does not disclose the details of the new employer on leaving the current employment, the employer must leave the Date of Leaving Singapore field on the Termination Data (0546) infotype as blank and maintain the text in New Employer's Namefield as LOU obtained from EE. This applies to the scenario wherein the employer has obtained a Letter of Undertaking (LOU) from the non-Singaporean employee to confirm that he or she is not leaving Singapore permanently. In this case, the system does not generate the IR21 form for submission to the authorities.
In addition to the check on entries made in the Date of Leaving Singapore and the New Employer's Name fields in Termination Data (0546) infotype, IR21 also performs checks on non-Singaporean employee's length of stay in Singapore and earnings while generating IR21 form. Following scenarios explain the cases in which the system does not generate IR21 form:
  • Scenario 1 - Non-Singapore citizens who worked in Singapore not exceeding 60 days in a calendar year
For example, consider that employee A worked in Singapore from November 28, 2007 to December 30, 2007 (33 days). Since the employee did not work in Singapore for exceeding 60 days within the same calendar year, the system does not generate the IR21 form for submission to authorities.
  • Scenario 2 - Non-Singapore citizens who worked in Singapore for at least 183 days within a calendar year and earned less than $21,000 annually
For example, consider that employee B worked in Singapore from June 1, 2007 to December 3, 2007 (186 days) and earned $18,000 as income. Since the employee worked in Singapore for more than 183 days within the same calendar year, and earned less than $21, 000, the system does not generate the IR21 form for submission to authorities.
  • Scenario 3 - Non-Singapore citizens who worked in Singapore for at least 183 days for a continuous period straddling 2 years and earned less than $21,000 annually
Consider that employee C worked in Singapore during the following periods:
  • November 03 to December 31 in 2007 (59 days)

  • January 01 to May 07 in 2008 (128 Days)

During the employee's tenure in 2007, he or she earned and income of $18,000 and in 2008, he or she earned $19,000. In this case, since the employee earned less than $21,000 during his or her tenure (continuous employment period including physical presence) for 187 days, the system does not generate the IR21 form for submission to authorities.
  • Scenario 4 - Non-Singapore citizens who worked in Singapore for 3 continuous years or more and earned less than $21,000 per year
Consider that employee D had a continuous employment with his or her employer over three consecutive years for the following periods:
  • November 03, 2007 to December 31, 2007 (59 days)

  • January 01, 2008 to December 31, 2008 (366 days)

  • January 01, 2009 to May 07, 2009 (127 days)

During these periods the employee's income was $6,000, $19,000 and $8,000 respectively. In this case, since the employee earned less than $21,000 in each year (even though the number of days is less than 183 days in the first and third year), the system does not generate the IR21 form for submission to authorities.






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