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) (ZIP, 1070 KB) for more information. 

Getting Listed on the Register – For New Developers

If you are interested in having your software listed on the ASR, kindly complete the ASR Self-review Checklist online, and submit the relevant documents (in softcopy) to asr@iras.gov.sg. 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. 

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

    Conditions for listing in IRAS’ Accounting Software Register

    All accounting software developers who are interested to be listed on the ASR, or are 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 accounting software if we find that the software developer has failed to comply with the conditions for listing.  

     

    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). 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 asr@iras.gov.sg.

    Please note that if you are unable to submit the renewal form and other requisite documents to IRAS by the stipulated deadline, your company’s software will be delisted from IRAS ASR upon the expiry of its listing. You will have to submit a fresh application for your company’s software to be listed again on the IRAS ASR.

    Incorporation of recommended features during listing period

    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 GST registration / filing reminders and the 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 will be effective from 1 Jan 2020. 

    The above-mentioned features are not mandatory. Accounting software that do not possess these features will continue to be listed in the ASR as long as the mandatory requirements are met. However, accounting software that possess the new features will be clearly distinguished in the IRAS ASR. We encourage accounting software vendors to review the new features and consider adopting them.

    If you have incorporated the recommended features in your accounting software and wish to apply for assessment of the recommended features, please complete and submit the Application for Recommended Features form online. You may be required to provide additional documents (in soft copy) to support your application. Please email these to asr@iras.gov.sg.  IRAS may also request the company to demonstrate that its software complies with the new features during the application process or any time during the listing period.

    The relevant application dates for new developers will also apply for the assessment of recommended features. For approved applications, the company’s listing will be updated to reflect the recommended feature that its software possesses.  

    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 version upgrade of accounting software. 

    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.

    FAQs