Information for Accounting Software Developers

IRAS recognises the importance of software developers in helping businesses comply with their tax obligations. The IRAS’ Accounting Software Register (“ASR”) lists the accounting software that have provided written declaration to IRAS that their software is compliant with IRAS’ principles and technical requirements. 

Interested software developers who are able to meet the requirements in the Guide on Accounting Software (for Software Developers) are welcome to apply to IRAS to list their accounting software in the Register.

Guide on Accounting Software for Software Developers

In this guide, IRAS has recommended a set of principles that you should endeavour to comply. It also carries technical details of 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) (965 KB) for more information. 

Getting listed on the Register – For New Developers

If you are interested to be list on the ASR, kindly submit the self-review checklist, found in the guide for software developers, together with the relevant documents (in softcopy) to asr@iras.gov.sg.

    Overseas software developers would be required to appoint a local agent using the Appointment of Local Agent (28 KB) letter.

    New! Due date for submission and listing period

    From 2018 onwards, the listing period for all approved software will be up to 31 Dec of each year. The application windows each year will be in Nov, Feb, May and Aug. The relevant applications dates are as follows:

    Period of listing on IRAS ASR Due date for submission of application (new/version upgrade)
    1 Jan to 31 Dec 15 Nov
    1 Apr to 31 Dec 15 Feb
    1 Jul to 31 Dec 15 May
    1 Oct to 31 Dec 15 Aug

     

    Note 1: Software listed during the period from 1 Jul to 31 Dec will be auto-renewed to extend the listing period for an additional year. 

    Note 2: For new applications received from 15 Nov 2017 to 15 May 2019, the listing period will be from the date of approval to 31 Dec 2019 (new).

    Renewal of Accounting Software on the Register – For Existing Developers

    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. To renew your listing, you need to ensure that your accounting software remains compliant with the Guide on Accounting Software (for Software Developers). 

    New! Renewal of Accounting Software on the Register for the year 2018

    In line with the introduction of customer accounting to the local sales of mobile phones, memory cards and off-the-shelf (“prescribed goods”) for GST purposes with effect from 1 Jan 2019, all software listed on the IRAS ASR will be required to cater for the reporting of customer accounting transactions.

    To provide sufficient time for developers to incorporate the new requirements in their software, the listing of all software on the current ASR (i.e. as at 1 Nov 2017) will be extended to 30 Jun 2018.

    To be listed on the IRAS ASR from 1 Jul 2018 onwards, your software will need to cater for the reporting of customer accounting (“CA”) transactions. Your company can demonstrate its software’s compliance with this requirement through the renewal process, by submitting the following documents to IRAS by 15 Apr 2018:

    • Completed Annual Renewal Form (Appendix 8 of the Guide on Accounting Software (for Software Developers) refers). Please review the software and ensure that it remains compliant with all the principles and requirements as part of the renewal process.
    • Copy of the IRAS Audit File (IAF) generated using the full set of test data provided (Appendix 7 of the Guide on Accounting Software (for Software Developers) refers).
    • Copy of the GST Form 5 generated by the software (if the software caters for the function) using the full set of test data.

    Please send the signed and completed renewal form (in PDF format) together with a copy of the IAF and GST Form 5 (if applicable) to asr@iras.gov.sg.

    IRAS may request the company to demonstrate that its software complies with the new requirements during the renewal process or any time during the listing period. IRAS also reserves the right to request additional information from the company (e.g. its financial status) during the listing period. Such requests will be made in writing via mail and/ or email.

    Please note that if the company is unable to submit the renewal form and other requisite documents to IRAS by 15 Apr 2018, it will have to submit a fresh application as a new applicant for its software to be listed on the IRAS ASR on or after 1 Jul 2018.

    For 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 asr@iras.gov.sg for renewal:

    a) Copy of latest version of accounting software;
    b) Accounting software name;
    c) Last ASR-listed accounting software version number;
    d) Version number of upgraded accounting software; 
    e) Key changes to accounting software; 
    f) 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 developers will also apply for your renewal. 

    You will receive a notification email form us regarding of the status of the application. For approved applications, the name of the software developer, the accounting software with the version number approved for listing in the ASR and the listing period will be published on IRAS' website.

    Contact Info

    Please email us at asr@iras.gov.sg if you need assistance or clarification on ASR.

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