Downtime Schedule
From 16 Dec 2026, 2:00AM to 29 Dec 2026, 8:00AM
Withholding Tax (Section 45)
- File S45 Form
Note: The S45 Offline Data Entry (ODE) application will be decommissioned from 12 Dec 2026 and payers using bulk filing application should complete their submissions by 11 Dec 2026. From 12 to 15 Dec 2026, WHT records must be filed individually via the ‘File S45 Form’ digital service.
- Approve S45 Form
- Retrieve S45 Form
- Submit S45 Form
- View/ Amend S45 Form
From 16 Dec 2026, 12:00AM to 29 Dec 2026, 8:00AM
Automatic Exchange of Information (AEOI)
- Apply for CRS Registration
- Check for CRS Registration Status
- Submit CRS or FATCA Return
Note: Submission of CRS or FATCA Returns will resume from 1 Jan 2027 onwards
- View CRS/ FATCA Return Status
- View/ Edit Trustee-Documented Trusts
- Apply to Deregister for AEOI
- View/ Update FI AEOI Profile
- View/ Update my Profile
From 16 Dec 2026, 12:00AM to 4 Jan 2027, 8:00AM
Individual Income Tax and Donation Records
- Submit Employment Income Records
- Submit Self-Employment Income Records
- Manage Donation Submissions
From 17 Dec 2026, 11:00PM to 4 Jan 2027 10:00AM
- eGIRO Application
Note: Existing payment plans will not be affected by the downtime. Deduction for new GIRO applications will commence from February 2027.
- View/ Manage GIRO Plan
- Apply/ Reactivate GIRO
From 18 Dec 2026, 12:00AM to 29 Dec 2026, 8:00AM
Schemes and Grants
- Progressive Wage Credit Scheme (PWCS) – Eligibility Search and Breakdown Request
- Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO) – Eligibility Search and Breakdown Request
- Uplifting Employment Credit (UEC) – Eligibility Search and Breakdown Request
From 19 Dec 2026, 12:00AM to 29 Dec 2026, 8:00AM
Goods and Services Tax (GST)
- Register for GST
From 22 Dec 2026, 12:00 AM to 29 Dec 2026, 8:00AM
All digital services in myTax Portal will be unavailable, including for
- Individual Income Tax, including tax clearance (Form IR21), Amend Tax Bill and File Partnership Income Tax Return (Form P)
- Corporate Income Tax
- Property Tax
- Goods & Services Tax
- Stamp Duty
- Withholding Tax
- Account/ Payment
- Enterprise Innovation Scheme (EIS)
- Automatic Exchange of Information (CRS and FATCA)
- myTax Mail
From 22 Dec 2026, 12:00 AM to 29 Dec 2026, 8:00AM
All APIs on APEX Cloud will be unavailable.
For software developers: API Marketplace (APIM) will be decommissioned on 22 Dec 2026. Software developers using IRAS APIs must onboard to APEX Cloud before this date.
Developers who have yet to receive IRAS notifications may contact digital_partnerships@iras.gov.sg.
Important Matters for Action
Taxpayers are advised to complete their digital service transactions by the dates specified or save an offline copy of any unsubmitted drafts. Please note that all unsubmitted drafts (including those that are pending approval) will not be transferred to the enhanced myTax Portal.
Subject to the retention period of each digital service, the drafts saved in the portal for Individual Income Tax, Property Tax and Stamp Duty will remain accessible when the portal becomes available on 29 Dec 2026.
| Tax Matters | What You Can Do |
|---|---|
Individual Income Tax | |
| Filing of Tax Clearance – Form IR21 | File the Form IR21 by 21 Dec 2026 or after 28 Dec 2026. |
Submission of:
| Register/ submit by 15 Dec 2026, or after 3 Jan 2027. |
Corporate Income Tax | |
| Filing of Estimated Chargeable Income (ECI) |
|
| Filing of Corporate Income Tax Return (Form C / Form C-S / Form C-S (Lite)) | File your Corporate Income Tax Return (current, back or advance Years of Assessment) by 21 Dec 2026 or after 28 Dec 2026. |
| Apply for Certificate of Residence (COR) | Submit your application by 21 Dec 2026 or after 28 Dec 2026. |
| Revise / Object to Assessment (this will be renamed to “Amend CIT Assessment”) |
|
Property Tax | |
| Payment of Property Tax for Completion of Sale of Property (for HDB flat and Private Property) | If the completion of sale of your property falls between 22 and 28 Dec 2026, please pay any outstanding property tax via:
Payment made by 18 Dec 2026 with accurate payment details will be reflected in your account by 21 Dec 2026. Payment made after 18 Dec 2026 may be processed and reflected in your account after 29 Dec 2026. Please retain a copy of the payment receipt and provide to HDB or your lawyer to facilitate your sale completion. |
| Updating of Property Ownership | Save your Notice of Transfer drafts ahead of the scheduled service downtime. Drafts will remain retrievable and can be submitted once the service resumes. For property transfers that are due for notification to IRAS between 22 and 28 Dec 2026, the submission deadline will be automatically extended to 7 Jan 2027, with no penalties imposed. |
| Object to Annual Value | If your 30-day objection filing deadline falls between 22 and 28 Dec 2026, it will be automatically extended to 7 Jan 2027. |
Goods and Services Tax | |
| Register for GST | Register by 18 Dec 2026 or after 28 Dec 2026. Taxpayers who need to register for GST by the statutory deadlines between 19 Dec 2026 and 28 Dec 2026 can contact IRAS for assistance. |
| Filing of GST Return / Edit Past Return |
|
Stamp Duty | |
| Stamping and payment of Stamp Duty | Stamp, submit and pay Stamp Duty on all outstanding records/ drafts by 21 Dec 2026. Save an offline copy of past stamping records, stamp certificates and drafts (if required) as these will not be accessible during the portal downtime. Stamping and stamp duty payments that are due between 22 and 28 Dec 2026 (inclusive) will be automatically extended to 5 Jan 2027. To ensure successful payment and retrieve your stamp certificate by 21 Dec 2026, please stamp and make payment by the specified time for the various payment modes:
1GIRO deductions are not applicable to conveyance documents or tenancy with stamp duty above $5,000. Do ensure that there are sufficient funds for successful processing. If payment is not completed or successful by the above date and time, it will be processed after 29 Dec 2026. The valid Stamp Certificate can be obtained after the payment has been successfully processed. |
Withholding Tax | |
| Filing of Withholding Tax |
|
| Payment of Withholding Tax |
|
Enterprise Innovation Scheme (EIS) | |
| Applying for Enterprise Innovation Scheme (EIS) |
|
Automatic Exchange of Information (CRS and FATCA) | |
| Apply for CRS Registration | Register by 15 Dec 2026 or after 28 Dec 2026. |
| Submit CRS or FATCA Return | Submit CRS or FATCA Return by 15 Dec 2026 or from 1 Jan 2027 onwards (for CRS, only XML schema version 3.0 will be accepted from 1 Jan 2027). |
| Apply to Deregister for AEOI | Deregister by 15 Dec 2026 or after 28 Dec 2026. |
Others | |
| Payment of Taxes | Tax payment can only be made via:
Payment made by 18 Dec 2026 with accurate payment details will be reflected in your account by 21 Dec 2026. Payment made after 18 Dec 2026 may be processed and reflected in your account after 29 Dec 2026. The recorded payment date will reflect the actual date of payment and not the processing date. |
| Applying for GIRO |
|
Appeal for Penalty Waiver Please note that the appeal can only be made after you have submitted the outstanding return or paid the outstanding tax in full. | Submit requests for the following penalty waivers by 21 Dec 2026 or after 28 Dec 2026.
|
| Apply for Extension of Time to File (Individual Income Tax / Corporate Tax) | Submit request for extension of time to file by 21 Dec 2026 or after 28 Dec 2026. |
| Manage Donation Submissions | View, submit or update details by 15 Dec 2026 or after 3 Jan 2027. |
| Notices for Concluded Schemes | If you wish to retain a copy of notice letters for schemes (e.g. JSS, JGI, WCS), that have ended, please download them from myTax Portal by 21 Dec 2026. Notice letters for these schemes will not be accessible on myTax Portal from 22 Dec 2026 onwards. |