IRAS File Specification
Release 10.0 Amendment, October 2014
PAT – IRAS FILE SPECIFICATION AMENDMENTS
Note:-2nd occ: Value of Furniture & Fitting
Please take note that the calculation of 40% or 50% for Value of Furniture & Fitting, as it will produce
results in 3 decimal point. Please do not round but directly cut 2 decimal place from the value itself.
Example :4586.896 > (Cut off) > 4586.89
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 + Life insurance premium paid by employer + Fee/subsidized holiday +
Education expenses including tutor + Reward for long service + Entrance/transfer fee for club + Gain
from asset + Full cost of vehicle + Car benefit + Other non-monetary benefits
i.e. MOA 523 = MOA 503 + MOA 509 + MOA 512 + MOA 513 + MOA 514 + MOA 515 + MOA 516 +
MOA 517 + MOA 518 + MOA 519 + MOA 520 + MOA 521 + MOA 522 + MOA 524
[Amendment Remarks: Please replace the highlight with “MOA 505” (excluding “ ”)]
24th occ = 4th 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
[Amendment Remarks: Please replace the highlighted with “6th occ” (excluding “ ”)]
Crimsonlogic Pte Ltd
31 Science Park Road, The Crimson, Singapore 117611 Main: (65) 6887 7888, Fax: (65) 6778 5277,
www.crimsonlogic.com.sg (Regn No: 198800784N)
Page 1 of 2
IRAS File Specification
Release 10.0 Amendment, October 2014
Crimsonlogic Pte Ltd
31 Science Park Road, The Crimson, Singapore 117611 Main: (65) 6887 7888, Fax: (65) 6778 5277,
www.crimsonlogic.com.sg (Regn No: 198800784N)
Page 2 of 2

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