Where there are business changes, you are required to notify IRAS in writing within 30 days of the change.
The documents to submit are as follows:
- Change in business's name
Please complete Notification of Changes in Business Details (139kB) and submit it together with the supporting documents as required in the form.
Change in business constitution (e.g. from a sole-proprietorship business to a partnership business)
Please complete Notification of Changes in Business Details (139kB) and submit it together with the supporting documents as required in the form. Please refer to our checklist (144kB) for more information.
- Transfer of business
Do you satisfy the conditions of a transfer of a business as a going concern? Please refer to our checklist (144kB) for more information.
- Change in partner's particulars
Please complete Notification of Liability to be Registered: Details of All Partnerships and Partners GST F3 (148kB) and submit it together with the supporting documents as stated in the form.
- Change in business registered address or postal address
Please complete Notification of Changes in Business Details (139kB) and submit it together with the supporting documents as required in the form.
FAQs
When there is a change in business constitution (e.g. sole-proprietorship business to a private limited company), the parties involved must inform the Comptroller of the transfer in writing within 30 days before the date of transfer.
The transferor will have to deregister from GST if he ceases to make any taxable supplies by completing the Application for Cancellation of GST Registration form GST F9 (212kB).The transfer of the assets will not be treated as a supply and the transferor will not need to charge GST to the transferee if he can satisfy all the conditions in the e-tax guide for Transfer of Business as a Going Concern (268kB).
The transferee is not allowed to use the GST registration number of the transferor. It must apply for GST registration separately by completing the Application For GST Registration form GST F1 (101kB) if it is required under the Act to register or it can opt to register for GST on a voluntary basis.
You can forward the documents by post, by hand, through email or via fax. Regardless of which channel you use, please indicate your tax reference number, contact person and contact number during office hours.
Accounting and Corporate Regulatory Authority extract shows all the important business information and it is a primary document to allow IRAS to update changes to the business.