Every business must be able to produce employee records and relevant employment forms whenever the need arises. This could be when there is a dispute over payments made or when the IRAS or other tax regulatory bodies make inquiries. In Singapore, employment forms such as Form IR8A and Appendix 8A, IR21, Form IR8S, or Appendix 8B must be collected and submitted to the appropriate authorities on or before March 1st of each year.