Updating Company Particulars

How and when to update IRAS when there is a change in the company’s name, address, financial year end, principal activity and tax agents.

Importance of Keeping Company Particulars Updated

It is important to keep the company's particulars updated as such information can be used for tax assessment purposes, as well as for IRAS' communication with the company. This page tells you how to keep your company's particulars up-to-date. 

Change of Company Name and Registered Address

When a company 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. Revised! IRAS will update its records based on the information filed with ACRA on a weekly basis as follows:

Changes filed with ACRA in theRecords at IRAS will be updated byExample

Week beginning from every Sun to the following Sat

Fri of the following week

For changes filed with ACRA between 1 Apr 2018 (Sun) to 7 Apr 2018 (Sat), IRAS' records will be updated by 13 Apr 2018 (Fri).

Correspondence Address vs. Registered Office Address

Under the law, IRAS is required to send all Income Tax Forms and notices to the registered address of the company. We are unable to send the forms and notices to a correspondence address that is not your company's registered address as per ACRA's records. If you wish to receive the forms and notices at a correspondence address other than the current registered address, you have to update the correspondence address as the company's registered address with ACRA.

Updating IRAS Directly for Urgent Matters

If you are expecting a tax refund or correspondence from IRAS shortly (i.e. within the next two weeks from the date of filing the change of particulars with ACRA) such that the change in your company's name and/ or address must be updated in IRAS' record immediately, please send us an email via myTax Mail with the information/ documents stated in the table below.

Particulars that have been changedInformation/ documents to be provided to IRAS

Name

  • Company's tax reference number;
  • Company's name before the update with ACRA;
  • Company's new name that has been updated with ACRA; and
  • A copy of ACRA's email notification on change of name of your company or a copy of Biz Profile extracted from ACRA.

Address

  • Company's tax reference number;
  • Company's name; and
  • Company's new address that has been updated with ACRA.

There is no need to submit any supporting documents to IRAS.

Change in Financial Year End

You have to inform ACRA and IRAS separately when your company has changed its financial year end as follows:

  1. Inform ACRA by filing a Notification for Change of Financial Year with ACRA via BizFile; and
  2. Inform IRAS either by:

It is important that you inform IRAS of the change in your financial year end. This record is used by IRAS for sending you the ECI notification letter and for other assessment purposes.

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.

Change in Principal Activity

You have to inform ACRA and IRAS separately when your company has changed its principal activity by:

  1. Updating the company's new business activity (i.e. SSIC Code) with ACRA via BizFile; and
  2. Emailing IRAS via myTax Mail to inform IRAS of the effective date of change of the company's new business activity together with a copy of the Business Profile extracted from ACRA's BizFile.

It is important that you inform IRAS of the company's new business activity (i.e. SSIC Code) as this record may be used by us for tax assessment purposes.

Currently, principal activity 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.

Change in Tax Agents

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 (e.g. NRIC, FIN, etc.);
  • your SingPass or IRAS PIN;
  • your company's Access Code;
  • your company's tax reference number; and
  • the tax reference number (e.g. UEN-LOCAL CO, UEN-BUSINESS, etc.) of the tax agent firm.

If a tax agent is e-Filing on your company’s behalf, please note that you can only authorise one tax agent for a particular tax type (e.g. corporate tax or GST, etc.) in EASY at any one time. Hence, if you have changed your corporate tax agent, you will have to remove your authorisation for your old tax agent and authorise the new one in EASY. Please read the EASY user guide (209KB) on how to View/Edit/Delete Records for third party and the user guide (138KB) on how to authorise your third party.

Reduction in Share Capital

The company is not required to notify IRAS of a reduction in share capital of the company.

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