Notifying IRAS of Changes

How and when to update IRAS when there is a change in the business name, address, financial year-end, principal activity, tax agents, etc.

Business Registered Name and Address

When a business has changed its name and / or registered office address, the change is to be filed with the Accounting and Corporate Regulatory Authority (ACRA) online via www.bizfile.gov.sg.

There is no need to inform or update IRAS separately of the change in name or address. IRAS will update its records based on the information filed with ACRA as follows: 

Changes filed with ACRA fromRecords at IRAS will be updated byExample
1st to 15th of the month19th of the same monthFor changes filed with ACRA from 1st to 15th Mar 2016, IRAS' records will be updated by 19th Mar 2016
16th to last day of the month4th of the following monthFor changes filed with ACRA from 16th to 31st Mar 2016, IRAS' records will be updated by 4th Apr 2016

 

Direct Update with IRAS for Urgent Matters

If you are expecting a tax refund or correspondence from IRAS, example within the next three weeks from the date of filing the change of particulars with ACRA, please send the following information via myTax Mail (log in to myTax Portal) or email to IRAS for immediate update of your change in business name and/or address. 

  • Business tax reference number or GST registration number
  • Previous business registered name or address
  • New business registered name or address that has been updated with ACRA

 

GST Mailing Address

You may have separately requested for GST related correspondence to be sent to another address (GST mailing address).

To view/update contact information, the authorised "Approver" should:

  1. Log into myTax Portal
  2. Select "Update Contact Details & Subscribe to Alerts".

Please note that P.O. Box and foreign addresses cannot be accepted as registered or GST mailing addresses. 

Change in Financial Year End

You have to inform ACRA and IRAS separately when there is a change in your financial year end:

  1. Inform ACRA by filing a Notification for Change of Financial Year with ACRA via BizFile; and
  2. Inform IRAS via myTax Mail (log in to myTax Portal) or email. Please state the reason for the change. 

It is important that you inform IRAS of the change in your financial year end as your GST accounting period may have to be adjusted. 

Currently, financial year end changes filed with ACRA are not transmitted to IRAS. IRAS and ACRA are working together to explore having ACRA transmit the information to IRAS in future as part of our broader collaboration with ACRA to have a common point for obtaining companies' details.

Business Constitution or Ownership

When a change in business constitution or ownership (e.g. change in sole-proprietor) takes place, there is a transfer of business from one person to another person.

The previous business constitution/owner is the transferor and the new business constitution/owner is the transferee .

When you change the business constitution from sole-proprietorship to private limited company, there is a transfer of business from the sole-proprietor (you) to the private limited company (a separate legal entity).

Transfer of Business as a Going Concern

When the business is transferred as a going concern, the transferee is treated as having carried on the business before and after the transfer for the purpose of determining his liability to be GST-registered.

As a result, the transferee may become liable to be GST-registered on the date of transfer.

  1. Registering for GST by the Transferee

    When the transferee is liable to be GST-registered or wishes to register voluntarily, he needs to submit within 30 days of the date of transfer:

    1. GST F1 - Application for GST Registration ; and
    2. The latest ACRA business profile.

    For details on liability to be GST-registered, please refer to Do I need to register.

  2. Cancellation of GST by Transferor

    To cancel the GST registration of the previous business constitution if it has ceased to make taxable supplies, the transferor should submit within 30 days of the date of transfer:

    1. Notification of Changes in Business Details (165KB); and
    2. Application for Cancellation of GST Registration Online via myTax Portal .
  3. Transferor Remains GST-Registered

    When the transferor is a sole-proprietor and has other sole-proprietorship businesses that are still making taxable supplies, the combined business turnover may require the transferor to remain GST-registered compulsorily.

    Otherwise, the transferor may choose to remain GST-registered voluntarily. For both cases, the transferor does not need to submit GST F9.

  4. Submitting Transferor and Transferee Forms Together

    The GST F1, GST F9 and the Notification of changes in business details may be submitted together for paper applications.

    When the new business constitution has been set up before the date of transfer, it is advisable to register the new business constitution earlier (i.e. transferee submits GST F1 before the date of transfer).

    The transferee should not charge GST using the transferor's GST registration number. If the transferee is not GST-registered, he is not allowed to claim GST incurred on purchases.

  5. GST on the Transfer of Business Assets

    When a business is transferred, there will usually be a transfer of the business assets.

    To determine if any transfer of assets from transferor to transferee is subject to GST, please refer to Transferring business as a going concern .

Change of Partner(s) or Particulars of Partner(s)

When there is a change in partners, please submit within 30 days of the change:

  1. GST F3 - Notification of Liability to be Registered: Details of All Partnerships and Partners (57 KB); and
  2. Your latest ACRA Business Profile within 30 days of the change .

When there is a new partnership business set up with the same composition of partners, please submit:

  1. GST F1 - Application for GST Registration for new partnership business; and
  2. GST F3 - Notification of Liability to be Registered: Details of All Partnerships and Partners (57 KB); and
  3. Your latest ACRA business profile.

Change in Membership of JV

When there is a change in the membership of JV, you need to complete the Notification of Changes in Business Details (165 KB) and submit it together with supporting documents within 30 days of the change .
  • I have converted my sole-proprietorship business to a private limited company. What should I do? I only have 1 sole-proprietorship business.

    When your private limited company is liable to be GST-registered or wishes to register voluntarily, you should submit within 30 days of the date of transfer:

    1. GST F1 - Application for GST Registration: For Company & Others ; and
    2. Latest ACRA business profile.

    To cancel the GST registration of the sole-proprietor and notify the change in constitution from sole-proprietorship to private limited company, you should submit within 30 days of the change:

    1. GST F9 - Application for Cancellation of GST Registration (212KB); and
    2. Notification of Changes in Business Details (165KB).

    The GST F1, Notification of changes in business details and GST F9 may be submitted together.

    However, if the private limited company has been set up before the date of transfer, it is advisable to register the new business constitution earlier (i.e. transferee submit GST F1 before the date of transfer).

    When a business is transferred, there will usually be a transfer of the business assets. To determine if any transfer of assets from transferor to transferee is subject to GST, please refer to Transferring business as a going concern.

  • How do I submit the required documents to IRAS?

    You can send the documents by post or by hand to:

    The Comptroller of Goods and Services Tax
    55 Newton Road, Revenue House, Singapore 307987

    For change in business registered address, mailing address or change in business name, you may also send the documents through email to gst@iras.gov.sg or via fax to 6351 3553.

    In all cases, please indicate your tax reference number, contact person, contact number and email address.

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