IRAS recognises the importance of software developers in helping businesses comply with their tax obligations.
IRAS’ Accounting Software Register (“ASR”) provides a list of accounting software that meets IRAS’ principles and technical requirements as set out in the Guide on Accounting Software (for Software Developers)
(ZIP, 747KB). Software vendors that are interested to list their software on IRAS’ ASR are welcome to apply to IRAS.
New! Transiting to the new IRAS ASR+
In-line with the global digitalisation push, IRAS strives to meet the evolving needs of taxpayers by encouraging seamless tax filing. To this end, we have enhanced our partnership with the software developer community to launch a new software listing, IRAS ASR+. The new IRAS ASR+ provides a list of software that enables taxpayers to fulfil their tax obligations seamlessly. You may refer to this page for further details on the new IRAS ASR+.
Both the ASR and ASR+ listings will co-exist till 31 Dec 2022. However, the ASR listing will be de-commissioned on 31 Dec 2022 and only the ASR+ listing will exist from 1 Jan 2023.
Meanwhile, you may continue to apply to list your accounting software on IRAS’ ASR (if you are a new applicant) or apply for assessment of the recommended features (if you are an existing ASR listed vendor).
The final deadline for both types of applications will be 15 Feb 2022. This is to ensure that the accounting software can be listed on the ASR for a reasonable period before the ASR is de-commissioned on 31 Dec 2022. Please email us at [email protected] for any clarifications or queries.
Requirements for Listing on IRAS’ ASR
To be listed on IRAS’ ASR, software vendors will be required to demonstrate that their accounting software complies with the set of principles recommended by IRAS. The accounting software should also be able to generate a standard file known as the IRAS Audit File (IAF). IAF is a standard electronic file that IRAS would request from businesses for the purpose of audit.
You may refer to the Guide on Accounting Software (for Software Developers) (ZIP, 747KB) for more information on the set of principles that software vendors should endeavour to comply with, as well as, the technical details of the IRAS Audit File (IAF).
All software vendors that are interested to list their accounting software IRAS’ ASR, or have accounting software currently listed on IRAS’ ASR and wish to renew their listing, are required to read the Conditions for Listing in IRAS' Accounting Software Register (PDF, 292KB), accept these Conditions and agree to be bound by them. IRAS reserves the right to delist any accounting software if we find that the associated software vendor has failed to comply with the conditions for listing.
For New Software Vendors - Applying for ASR listing
If you are interested to list your accounting software on IRAS’ ASR, kindly complete and submit the following by the relevant due dates:
You may refer to Appendix 6 of the “Guide on Accounting Software (for Software Developers)” for a sample of the self-review checklist, so that you can make the necessary preparations before applying online.
Listing period on IRAS ASR (from 2018 onwards)
Due date for submission of application (new/version upgrade)
1 Jan to 31 Dec
1 Apr to 31 Dec
1 Jul to 31 Dec
1 Oct to 31 Dec*
*Note: Software listed during the period from 1 Oct to 31 Dec will be auto-renewed to extend the listing period for an additional year.
For Existing Listed Software Vendors – Renewal of ASR Listing
You are required to renew the listing of your accounting software:
- annually, or
- when there is a version upgrade of the software during the listing period
Annual Renewal Exercise
IRAS will trigger the renewal exercise during the period of Oct to Dec. Upon commencement of the renewal exercise, you are required to complete and submit the ASR Renewal form online. You might be required to provide additional documents (in soft copy) to support your application to [email protected]. When renewing your listing, you need to ensure that your accounting software remains compliant with the principles and technical requirements as set out in the “Guide on Accounting Software (for Software Developers)”.
Please note that if you are unable to submit the renewal form and other requisite documents to IRAS by the stipulated deadline, your accounting software will be delisted from IRAS’ ASR upon the expiry of its listing. You will have to submit a fresh application for your accounting software to be listed again on IRAS’ ASR.
Version upgrade of accounting software during listing period
If there is any version upgrade of your accounting software within the listing period, please submit the following to [email protected] for renewal:
- Copy of latest version of accounting software;
- Accounting software name;
- Last ASR-listed accounting software version number;
- Version number of upgraded accounting software;
- Key changes to accounting software;
- Confirmation that upgraded software is or changes to software are compliant with principles stated in the “Guide on Accounting Software (for Software Developers)”.
The relevant application dates for new software vendors will also apply to the applications to assess version upgrade of accounting software.
Subsequent to the approval of your application, your listing on IRAS’ ASR will be updated to reflect the upgraded version number of the accounting software as well as the new listing period.
Incorporation of recommended features
We have updated the ASR guidelines to introduce some new recommended features for accounting software, which are intended to help businesses better manage their tax compliance. These include the following:
- GST registration / filing reminders
- automation of GST blocked input tax claims.
We have also included some guidelines on how accounting software developers should update their software to cater for the Reverse Charge (RC) mechanism and the Overseas Vendor Registration (OVR) regime, both of which are effective from 1 Jan 2020.
While the above-mentioned features are not mandatory, accounting software that possess the new features will be clearly distinguished in the IRAS’ ASR. We encourage software vendors to review the new features and consider adopting them. That said, accounting software that do not possess these features will continue to be listed on IRAS’ ASR as long as the mandatory requirements are met.
Existing ASR listed vendors
If you already have your accounting software listed on IRAS’ ASR but have updated the accounting software with the recommended features and wish to apply for assessment of the recommended features, please:
- complete and submit the Application for Recommended Features form online
- email additional documents (in soft copy) to support your application to [email protected], if required
The relevant application dates for new software vendors will also apply to applications for assessment of the recommended features.
For purpose of assessing the application, IRAS may request you to provide a demonstration of the recommended features in your accounting software. Subsequent to the approval of the application, your listing on IRAS’ ASR will be updated to reflect the recommended features that your accounting software possesses.
New software vendors applying for ASR listing
If you have incorporated the recommended features in your accounting software and wish to apply for assessment of the recommended features, please indicate in the online ASR Self-Review Checklist, and email additional documents (in soft copy) to support your application to [email protected], if required.
Please email us at [email protected] if you need assistance or clarification on ASR.
Is it mandatory for my software to cater for the reporting of customer accounting transactions if my clients are from the non-prescribed goods industry?
Yes. It is mandatory for all software listed in IRAS ASR to cater for the reporting of customer accounting transactions, regardless of the industries that your clients are in. Customer accounting will apply to all GST-registered businesses buying and selling the prescribed goods, regardless of whether such sales and purchases form part of the businesses' regular activities.
If I opt to incorporate the recommended features in my software, is it mandatory for my software to cater to all of the recommended features?
No, you can opt to incorporate as many features as you wish in your software.
What if I do not intend to or am unable to cater for any of the recommended features in my accounting software?
There will be no impact to your company’s listing in the ASR or application for listing in the ASR as these features are not mandatory. Your accounting software will still be listed as long as the mandatory requirements are met. However, please note that solutions which possess these recommended features will be distinguished in the ASR from 1 Jan 2020.