If your company has changed its registered office address, name or other particulars, the changes are to be filed with the Accounting and Corporate Regulatory Authority (ACRA) online via www.bizfile.gov.sg.
IRAS will update its records based on the information filed with ACRA as follows:
Changes filed with ACRA from
|
Records at IRAS will be updated by
|
Example
|
1st to 15th of the month
|
19th of the same month
|
For changes filed with ACRA from 1st to 15th Aug 2012, IRAS' records will be updated by 19th Aug 2012
|
16th to last day of the month
|
4th of the following month
|
For changes filed with ACRA from 16th to 31st Aug 2012, IRAS' records will be updated by 4th Sep 2012
|
Therefore, you do not need to inform IRAS separately of the change of company particulars unless the changes must be updated immediately. If you require IRAS' record to be updated immediately with the changes, please submit the following supporting documents:
| Particulars that have been changed |
Supporting document to be submitted to IRAS |
| Name |
Copy of ACRA's email notification of change of name of your company or copy of Biz Profile extracted from ACRA |
| Address |
Copy of Bizfile - Change of situation of registered office or copy of Biz Profile extracted from ACRA |
You can send the supporting document to IRAS by post or by fax. Our fax number is + 65 6351 4360.
Under the law, IRAS is required to send all income tax forms and notices to the registered address of the company. If you want us to send the forms and notices to another correspondence address other than your registered address, you have to update your company's correspondence address as the registered office address with ACRA. Please note that IRAS will update your correspondence address based on the information filed with ACRA.
Change in Acccounting Year-End
If your company has changed its financial year-end, you have to:
Authorisation of Tax Agents via EASY
Your company is required to authorise its tax agents via the e-Services Authorisation System (EASY).
You may log in to EASY to perform a one-time authorisation with the following:
• your tax reference number (eg. NRIC, FIN, etc.);
• your SingPass or IRAS PIN;
• your company’s Access Code;
• your company’s tax reference number; and
• the tax reference number (eg. UEN-LOCAL CO, UEN-BUSINESS, etc.) of the tax agent firm.
If you have previously authorised another tax agent to act on your company's behalf via EASY, you will need to delete that authorisation first, before authorising your new tax agent.
Please view the demonstration slides on how to authorise and delete a tax agent via EASY which may be useful. If the company does not have an Access Code, the company may request an Access Code by completing this form.