2025年1月7日，新加坡交通部長兼財政部第二部長徐芳達在國會書面答覆 碧 山-大巴窯 集選區 議員 安迪有關未使用的合格子女和育兒估稅扣稅的金額及比例相關問題。

以下內容為新加坡眼根據國會英文資料翻譯整理：

安迪（碧山-大巴窯集選區議員）詢問總理兼財政部長：

（a）在2024稅務年度，由於父母未充分分配稅務減免或回扣，導致合格子女稅務減免和育兒稅務回扣中未使用的總金額及比例是多少？

（b）國稅局（IRAS）是否會考慮提供一個簡單的工具，讓父母在正式評估前能夠初步計算應納稅收入和可用的稅務減免？

徐芳達（交通部長兼財政部第二部長）：合格子女估稅扣稅（Qualifying Child Relief ）或殘疾子女估稅扣稅以及育兒估稅扣稅（ Parenthood Tax Rebate）可以由父母中的一方或雙方為同一子女申請。當納稅人首次提交減免或扣稅申請時，他們會向新加坡國稅局（IRAS）說明每位父母申請的減免或扣稅金額。納稅人可以在後續的課稅年度調整分配比例。

父母可以根據家庭情況自行決定如何分配減免或扣稅，或兩者兼用。只要符合資格條件，政府不會幹預父母的決定。

與需要每年申請的稅務減免不同，育兒估稅扣稅沒有使用期限。父母可以將未使用的育兒估稅扣稅餘額無限期結轉，用於未來的課稅年度。

新加坡國稅局（IRAS）網站提供了多種工具，幫助個人了解和管理他們的稅務義務。「稅務減免檢查器」幫助個人識別他們可能符合資格的稅務減免；「個人所得稅計算器」允許個人根據收入和減免申請估算應納稅收入和應繳稅款；myTax門戶網站則提供個人稅務事務的個性化視圖，包括已提交的申報表和評估結果。

新加坡國稅局（IRAS）將繼續審查其數字服務，以提升用戶體驗，並為所有納稅人提供更多支持。

以下是英文質詢內容：

Mr Saktiandi Supaatasked the Prime Minister and Minister for Finance (a) what is the amount and percentage of the total available (i) Qualifying Child Relief and (ii) Parenthood Tax Rebate, that effectively went unutilised in the Year of Assessment for 2024, because parents had sub-optimally left the relief or rebate to be allocated equally between them; and (b) whether IRAS will consider providing a simple tool for parents to provisionally calculate their taxable income and available reliefs before official assessment.

Mr Chee Hong Tat: The Qualifying Child Relief or Child Relief (Disability) and the Parenthood Tax Rebate can be claimed by either or both parents on the same child. When taxpayers first submit a claim for the relief or rebate, they will inform the Inland Revenue Authority of Singapore (IRAS) how much of the relief or rebate is to be claimed by each parent. Taxpayers can adjust the apportionment for subsequent years of assessment.

It is up to parents to decide how to share the relief or rebate, or both, in a manner that is aligned with their family circumstances. The Government does not interfere with the parents' decisions as long as qualifying conditions are met.

Unlike tax reliefs which have to be claimed on a yearly basis, there is no expiration date for utilising the Parenthood Tax Rebate. Parents can carry forward any unutilised Parenthood Tax Rebate balance indefinitely for use in future years of assessment.

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There are several tools on the IRAS website to assist individuals in understanding and managing their tax obligations. The "Tax Reliefs Checker" helps individuals identify the tax reliefs they may be eligible for; the "Individual Income Tax Calculator" allows individuals to estimate their chargeable income and tax payable based on their income and relief claims; and myTax Portal offers a personalised view of an individual's tax matters, including filed returns and assessments.

IRAS will continue to review its digital services to enhance user experience and provide more support to all taxpayers.

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