Income Tax – Update on PIC Claim on Training of Employees


On 7 July 2014, the IRAS has updated the FAQs on PIC IT and Automation Equipment and Training of Employees to provide a greater clarity on the documents pertaining to support the claim for PIC on training of employees.

The documents include the following:

(a) For In-house training not certified by WDA or ITE:

1. Name of course/ training
2. Exact date(s), duration and venue of course/ training
3. Full name, designation and qualification of trainer(s)
4. Full name, identification number (e.g. NRIC), designation and employment period of  trainee(s)
5. Course objectives, course outline and a copy of the course handout or training manual
6. Basis and computation of how the training cost was arrived at
7. Itemised breakdown of qualifying expenditure with supporting documents (e.g.
timesheet maintained by the trainer(s))

(b) For In-house training certified by WDA or ITE:

7.Items 1. to 7. under (a)
8. A copy of the certification letter issued by the relevant agencies (WDA or ITE)
(c) For External training

5. Items 1. to 5. under (a)
6. A copy of invoice
7. Evidence of payment (e.g. bank statement)

Taxpayers would need to submit the above documents upon IRAS’ request.

If you have any questions regarding the above, please contact us at support@whm-consulting.com.

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