IRAS recognises the importance of software developers' role in helping businesses comply with their tax obligations. In this section, we have put together information and initiatives to enable software developers to comply with IRAS’ requirements, so that they will be able to provide better service to their customers.
Guide on Accounting Software for Software Developers
This is a guide written for software developers. In this guide, IRAS has recommended a set of principles that software developers should endeavour to comply. It also carries technical details of IRAS Audit File (IAF). IAF is a standard electronic file that IRAS would request from businesses for the purpose of audit.
For more information, please refer to the Guide on Accounting Software for Software Developers (223KB)
IRAS’ Accounting Software Register
The register is a list of accounting software where the software owners have provided a declaration to IRAS that the accounting software is compliant with the e-Tax guide, Guide on Accounting Software for Software Developers. The purpose is to help businesses obtain information on accounting software that may help them meet their tax obligations.
Software owners are welcome to apply to list their products on IRAS’ Accounting Software Register by sending in the completed Accounting Software Register Application Form GST F20 (117KB) if their accounting software meet the requirements listed in the e-Tax guide, Guide on Accounting Software for Software Developers.
Software owners belonging overseas would be required to appoint a local agent using the Appointment of Local Agent (28KB) letter.
IRAS will send the applicant or its appointed local agent a notification letter to inform the status of the application. For approved applications, the name of the software owner and the accounting software will be listed on IRAS’ Accounting Software Register and published on IRAS website.