2025年1月7日，新加坡交通部长兼财政部第二部长徐芳达在国会书面答复碧山-大巴窑集选区议员安迪有关未使用的合格子女和育儿估税扣税的金额及比例相关问题。
以下内容为新加坡眼根据国会英文资料翻译整理：
安迪（碧山-大巴窑集选区议员）询问总理兼财政部长：
（a）在2024税务年度，由于父母未充分分配税务减免或回扣，导致合格子女税务减免和育儿税务回扣中未使用的总金额及比例是多少？
（b）国税局（IRAS）是否会考虑提供一个简单的工具，让父母在正式评估前能够初步计算应纳税收入和可用的税务减免？
徐芳达（交通部长兼财政部第二部长）：合格子女估税扣税（Qualifying Child Relief ）或残疾子女估税扣税以及育儿估税扣税（ Parenthood Tax Rebate）可以由父母中的一方或双方为同一子女申请。当纳税人首次提交减免或扣税申请时，他们会向新加坡国税局（IRAS）说明每位父母申请的减免或扣税金额。纳税人可以在后续的课税年度调整分配比例。
父母可以根据家庭情况自行决定如何分配减免或扣税，或两者兼用。只要符合资格条件，政府不会干预父母的决定。
与需要每年申请的税务减免不同，育儿估税扣税没有使用期限。父母可以将未使用的育儿估税扣税余额无限期结转，用于未来的课税年度。
新加坡国税局（IRAS）网站提供了多种工具，帮助个人了解和管理他们的税务义务。“税务减免检查器”帮助个人识别他们可能符合资格的税务减免；“个人所得税计算器”允许个人根据收入和减免申请估算应纳税收入和应缴税款；myTax门户网站则提供个人税务事务的个性化视图，包括已提交的申报表和评估结果。
新加坡国税局（IRAS）将继续审查其数字服务，以提升用户体验，并为所有纳税人提供更多支持。
以下是英文质询内容：
Mr Saktiandi Supaat asked 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.
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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