Taxes and GST

Taxes and GST

Filing tax returns with Inland Revenue Authority of Singapore (IRAS) come with different requirements, depending on your business structure. You will also need to register for GST if you meet certain criteria.

Learn more about taxes and GST in our Run and Grow guide.

e-Services for Corporate Income Tax

Inland Revenue Authority for Singapore (IRAS)

• Waiver to Submit Tax Return
  Apply to waive your obligation to submit tax returns if your company is dormant and meets the qualifying criteria. This service can be used by companies and tax agents.

• File Individual Partner Income Tax
  You are required to file Form B/B1 if you are a self-employed partner of a partnership, to report your share of the partnership income as part of your total personal income.

• File Precedent Partner Income Tax
  You are required to file Form P if you are the first named partner in a partnership, to report your share of the partnership income as part of your total personal income.

• File Income Tax for Dormant Company
  You are required to file income tax returns for your dormant company with Form C-S/ C, unless the company has been granted waiver of Income Tax Return Submission.

• New Company Start-Up Kit
  A personalised guide to help newly incorporated Companies with their first filing of Annual Return with ACRA and Corporate Tax Return with IRAS.

• Request Extension of Corporate Income Tax Filing Deadline or Penalty Waiver
  Submit a request to extend the deadline to file your business’ corporate income tax, or to waive the penalty if you have already missed the deadline.

• Object to Notice of Assessment (NOA)
  File an objection to IRAS’ tax assessment of your business to have it revised.

• Apply for Certificate of Residence (COR)
  Apply for COR to certify that your company is a tax resident of Singapore, in order to claim the relevant tax benefits.

• Tax Reclaim Form
  Apply for treaty benefits under the Avoidance of Double Taxation Agreements from a tax treaty partner, by submitting a tax reclaim form issued by the tax treaty partner. This form may require certification by IRAS that certain conditions are met.

e-Services for property tax

Inland Revenue Authority for Singapore (IRAS)

• Check Property Tax Balance
  Find out the property tax balance and the payment mode of property in the Valuation List, based on address, postal code or Property Tax Reference Number.

• Check Annual Value of Property
  Find out the annual value and the name(s) of owner(s) of a property. If the property does not belong to you, each search costs $2.50.

• Object to Annual Value
  File an objection to the assessed Annual Value of your property, and/or its effective date.

e-Services for your employees

Inland Revenue Authority for Singapore (IRAS)

• Register for Auto-Inclusion Scheme (AIS)
  Join the AIS for employment income.

• Request for Wage Credit Scheme (WCS) Payout Breakdown by Employee
  Request for records of the WCS payout breakdown by employee. Processing fees may apply, depending on the number of records.

e-Services for reporting Singapore financial institutes

Inland Revenue Authority for Singapore (IRAS)

• Apply for Common Reporting Standard (CRS) Registration
  Register for CRS with IRAS, as required of Reporting Singaporean Financial Institutions.

• Check Common Reporting Standard (CRS) Registration Status
  Check if an entity is registered as a Reporting Singaporean Financial Institution for CRS purposes.

• View/Edit Trustee-Documented Trusts (TDTs)
  Create, update or edit TDT records, if you are a Reporting Singapore Financial Institute that’s a trustee.

e-Services for file submissions and administrative tasks

Inland Revenue Authority for Singapore (IRAS)

• Submit Documents
  Upload and submit supporting documents to IRAS.

• Submit Commission Records
  Submit commission records electronically with free software from IRAS.

• Update Personal Particulars
  Update IRAS about a change in your personal particulars, including marital status, contact details and mailing address. You may need to submit supporting documents for certain information.

• Manage e-Notice Preferences
  Adjust the settings for e-notifications you receive from IRAS.

e-Services for GST

Inland Revenue Authority for Singapore (IRAS)

• File or Edit GST Returns
  Submit GST returns or edit past GST returns on myTax portal.

• Retrieve GST Returns
  Retrieve GST returns on myTax portal.

• Apply for GST Registration
  Submit your application to be a GST-registered business on myTax portal.

• Assisted Self-Help Kit (ASK)
  Review past GST submissions and discover errors with this self-assessment package from IRAS.

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