If work was completed in 2024 but the AGM approving directors' fees is held in 2025, should the directors' fees be reported for YA 2025 or YA 2026?
Please report the director’s fees based on the approval date at the company’s AGM/EGM in that calendar year.
- Example: Fees approved on 30 Jun 2025 should be reported in Form IR8A for the year ended 31 Dec 2025 (Year of Assessment 2026).
- If multiple meetings approved the same year’s fees, use the date of the final approval meeting held that year.
This information is sourced from IRAS
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