This guide explains the most common error messages encountered during AIS (Auto-Inclusion Scheme) submission to IRAS and what they actually mean.

TABLE OF CONTENTS

• Authentication & Authorisation Errors
  • 1. 401 Unauthorized / Access token invalid
  • 2. User not authorised with Approver role
• Year of Assessment Errors
  • 1. Invalid Year Submitted / Year not allowed (4 years limit)
• Employee Data Validation Errors
  • 1. IDType / IDNo invalid
  • 2. Nationality invalid or missing
  • 3. Postal Code cannot be blank
  • 4. Organisation Type / UEN invalid
• Income Component Errors
  • 1. Commission indicator missing
  • 2. Taxable benefits inconsistent
• File / Submission Size Errors
  • 1. Maximum records exceeded
• System / IRAS Service Errors
  • 1. Internal Server Error / Service Unavailable
• Application Version Errors
  • 1. Submission failed – please contact support

Authentication & Authorisation Errors

1. 401 Unauthorized / Access token invalid

What it means

IRAS rejected the submission due to authentication failure.

Common Causes

• CorpPass session expired
• User not logged in properly
• Invalid OAuth token
• Incorrect API credentials

✅ What to Do

• Log out and log in again via CorpPass
• Ensure the submitter has valid CorpPass access
• Retry submission

2. User not authorised with Approver role

What it means

The CorpPass user does not have permission to submit AIS.

Cause

• CorpPass Admin did not assign the Approver role for AIS

✅ What to Do

• CorpPass Admin must assign:

  • AIS submission role

  • Approver role

• Retry after role assignment

Year of Assessment Errors

1. Invalid Year Submitted / Year not allowed (4 years limit)

What it means

IRAS rejected the Year of Assessment (YA) in the submission.

Most Common Cause

Company is NOT registered under AIS. This error frequently appears even when the YA is correct.

Other Causes

• Wrong YA selected (e.g. income 2025 submitted under YA 2025 instead of YA 2026)
• Submission beyond 4-year allowable window

✅ What to Do

1. Confirm company is registered for AIS
2. Verify correct YA
3. Ensure YA is within 4-year limit

Employee Data Validation Errors

These errors are caused by incomplete or invalid employee information.

1. IDType / IDNo invalid

Meaning

Employee NRIC/FIN format does not match selected ID type.

✅ Fix

• Ensure correct ID type selected (NRIC / FIN / Passport)
• Validate ID format

2. Nationality invalid or missing

Meaning

Nationality field is blank or incorrect.

✅ Fix

• Populate nationality for all employees
• Use valid country codes

3. Postal Code cannot be blank

Meaning

Employee has local address but no postal code.

✅ Fix

• Enter valid 6-digit Singapore postal code

4. Organisation Type / UEN invalid

Meaning

Company registration type or UEN is incorrect.

✅ Fix

• Confirm UEN is accurate

• Ensure correct organisation type selected

Income Component Errors

1. Commission indicator missing

Meaning

Commission income declared but required indicator fields missing.

✅ Fix

• Complete commission period and gross indicator fields

2. Taxable benefits inconsistent

Meaning

Income components do not reconcile with total earnings.

Common Examples

• Gifts not reported

• Benefits-in-kind omitted

• Stock option gains missing

✅ Fix

• Review payroll year summary

• Ensure all taxable components included

File / Submission Size Errors

1. Maximum records exceeded

Meaning

Submission exceeds IRAS batch limit.

✅ Fix

• Split submission into smaller batches

• Retry submission

System / IRAS Service Errors

1. Internal Server Error / Service Unavailable

Meaning

Temporary IRAS backend issue.

✅ Fix

• Wait and retry after 15–30 minutes

• Check IRAS system status if available

Application Version Errors

1. Submission failed – please contact support

Meaning

Payroll software may be outdated or incompatible with current IRAS API.

✅ Fix

• Ensure latest payroll version

• Update system if necessary