Applying for Group Relief

This page details the forms to submit when applying for group relief (GR) and situations in which companies may submit revised GR forms.

Forms to Submit

To apply for GR, the transferor company has to submit the completed GR Form A (Form GR-A (619KB)) while the claimant company has to submit the completed GR Form B (Form GR-B (639KB)) at the time of submission of their Income Tax Return.

Otherwise, the company will not be eligible for the GR for that YA. The election for GR is irrevocable.

Amending Submitted Forms

The company cannot amend the GR form after submission. Please ensure accuracy (e.g. the order of claimant companies) before filing your company's Income Tax Return by the due date.

However, if the company is issued a Notice of Assessment (NOA) showing a change in the company's tax position from a taxable to a loss position or vice versa due to tax discharged or additional tax raised, the company can submit a revised GR form.

Submitting a Revised GR Form

The revised GR form should only be submitted when there is a change in the company's tax position from a taxable to a loss position or vice versa. The revised GR form must be submitted within 2 months from the date of the notice of amended/ additional assessment.

When assessments of a claimant company is revised from a taxable to a loss position:

  1. The company (new transferor) may submit a Form GR-A (619KB) within 2 months from the NOA; and
  2. The claimant companies to which loss items are to be transferred by the new transferor company must submit a Form GR-B (639KB) within 2 months from the NOA.

If the claimant companies have previously submitted a Form GR-B (639KB), it cannot change the ranking previously specified but may add the new transferor company.

When assessments of a transferor company are revised from a loss position to a taxable position:

  1. Any Form GR-A submitted previously will be void;
  2. The company (new claimant) may claim the loss items to be transferred by submitting a Form GR-B (639KB) within 2 months  from the NOA.
  3. The transferor company from which loss items are to be claimed by the new claimant must submit Form GR-A (619KB) within 2 months from the Notice of NOA.

If the transferor company has previously submitted Form GR-A (619KB), it cannot change the ranking previously specified but may add the new claimant company.

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