Provident And Tax
FAQ for Upload Amendment Feature
1) What is Upload Amendment Feature?
If you are using the upload file function, this is a new feature designed to allow you to
UPLOAD YOUR AMENDMENT FILE to PAT system. It works in similar way as uploading
2) What are the benefits of Upload Amendment?
a) Easy to implement.
b) Reduce the hassle of manual updating
c) Amend multiple employees data at one time
d) Low usage cost
3) Is this program available to all PAT users?
No, this is solely for PAT -IRAS subscribers as the Amendment feature is applicable to
submission of IRAS documents only.
4) What is an Amendment file?
Amendment file is required if there are changes to amounts or fields of some
employees’ for which an Original has already been sent to IRAS earlier through the
PAT system. The record indicator for the Amendment File should be indicated as “A”
value in the upload file.
In the amendment file, furnish only the difference in amount. Leave all other numeric
fields, which were not affected by the error (income and deductions) blank
5) What is an Original File?
This is a file that had been submitted to IRAS earlier (in the Status of “ Sent (S)” )
through PAT system, with a Record Indicator of “O” value.
6) What are the requirements/issues that I need to pay attention to before uploading my
a) Amendments should only be prepared and submitted if there are corrections
required for the amounts/figures previously sent to IRAS in the Original Batch.
Hence, you can upload amendment files only if those employees for whom you
are doing amendments already have an ‘Original’ file sent to IRAS through PAT
system for that basis year.
b) Record indicator must be in “A” value. Similar format/logic as to the file uploaded
c) Most of the numeric fields (with segment type MOA or QTY) can accept negative
figures in an Amendment file. All of MOA segments that cater a separate byte for
negative sign (i.e. of which number format starts with S) can accept negative
figures in an Amendment File. Please Refer to PAT File Spec version 5.0 for more
d) They are a number of fields cannot accept negative figures, for example,
Exercise Price of Stock Option in A8B and No of employees sharing the Quarter in
A8A. Please Refer to File Spec version 5.0 for more details.
e) The file uploaded to the PAT system must be in accordance with the PAT File
Spec version 5.0 format and specs
f) For amendment of non-figure fields e.g. Declarant’s name, Address, Dates, etc,
please notify IRAS at email firstname.lastname@example.org.
7) My amendment files have met the requirements, how shall I begin?
a) Login to PAT Web site at www.pat.com.sg , enter you User ID and password
b) Go to Menu of IRAS Submissions, Select your desired message type
(IR8A/IR8S/A8A/A8B), followed by Upload.
c) Tick on the Amendment radio button to upload the Amendment file.
8) Is there any fee involved to use Upload amendment feature? If yes, how do I make
Yes, there is minimum transmission fee of $0.15 or $0.25 per Kb charged, depending
on the package you have with PAT service.
Normal company package- for any transmission of your upload amendment files to
IRAS, you will be charged at $0.15 per KB on top of the existing transmission fee of
$0.25 per KB.
Outsource company package- for any transmission of your upload amendment files
to IRAS, you will be charged at $0.25 per KB on top of the existing transmission fee of
$0.25 per KB.
9) I have uploaded my amendment file but have not submitted it yet, will I be charged
You will only be charged if you transmit the files over to IRAS, otherwise, no charges
will be incurred.
10) I have uploaded my amendment file but required updating online, can I do so?
Yes, you can still do the updating to you upload amendment file and the fees will be
based on Upload amendment charges.
Please note that you will not be allowed to “Add New employee” to your upload
amendment file as a way of maintaining consistent transmission charges.
11) My amendment file was created online, will I be charged for Upload amendment
No, you will only be charged as per current transmission fees of $0.25 per KB.
12) Any change of fee for uploading of original file?
No. There is no change of fee or additional charge for uploading of original file. You
will only be billed as per current transmission fee of $0.25 per kb.
13) I have uploaded the amendment but deleted some of the records online for
submission, how will I be charged?
The charges will only base on the transmitted file to IRAS, excluding the deleted
For example, if you uploaded 100 records but transmitted only 96 records (4 records
were deleted online), you will only be charged for the transmitted 96 records.
14) I have multiple amendments for different type of IRAS forms, can I submit them in a
single amendment file?
No, you will need to prepare separate amendment for different type of IRAS forms
(IR8A, IR8S, A8A, A8B) submission, similar way of preparing your original file for IRAS
submission through PAT system.
15) I am comfortable with the current method, can I continue to use it?
There is no restriction at this moment, for bulk amendment however you may want to
use this improved feature to reduce the hassle of updating the records online
16) How will I know my file(s) has been uploaded Successfully/Failed?
a) Go to menu of IRAS Submissions, select your desired message type
(IR8A/IR8S/A8A/A8B), followed by Browse/Print.
b) If the file passed the validation, the status will be changed to status ‘C‘
c) Else it will be shown as ‘Failed’ in the Upload Status page.
17) The upload of my file has failed, where can I view the error?
a) To view the error(s), go to Report, select Upload Error Listing
b) Click on the desired Batch Number to view the errors
18) Will this Upload amendment submit file on users’ behalves?
No. The Upload amendment will not perform any automatic submissions on the users’
behalves. Users are still required to upload the file and perform their own submissions
via the PAT system.
19) Whom can I seek advice from if I encounter problems?
For the upload errors, please contact your payroll vendors or IT Department on how
to rectify the error.
For issues pertaining to usage of Upload Amendments within PAT system, you can
contact our helpdesk at Tel: 6887 7888 or email to them at