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Will I get into trouble if my actual income declared to the Inland Revenue Authority of Singapore (IRAS)/ CPF Board in the following year is different from the income estimated on Contribute As You Earn (CAYE) digital services?

No, as the revenue and expenses information on Contribute As You Earn (CAYE) digital services is an estimate of your business outlook for the year. You are still required to declare your actual Net Trade Income to the Inland Revenue Authority of Singapore (IRAS)/ CPF Board to compute your MediSave payable for the year.