Tax Agents

We, at IRAS, recognise tax agents as our partners in the administration of the Singapore tax system.  Hence, we would like to assist you in your compliance with tax obligations and in providing better value to your clients. To do so, we have specially created this section for you.

Accreditation for Tax Professionals

Singapore Institute of Accredited Tax Professionals (SIATP), the first accreditation body for tax professionals in Singapore, was set up in year 2010 by the Institute of Singapore Chartered Accountants (ISCA) in partnership with the Tax Academy of Singapore. The body celebrated its 10th anniversary in 2020 with a new milestone of being an independent body, and is now known as the Singapore Chartered Tax Professionals Limited (SCTP). SCTP (formerly known as SIATP) aims to promote the standards of tax practice and raise the technical competence and capability of tax professionals.

IRAS partners SCTP to improve industry standards and we collaborate on seminars and dialogue sessions to discuss tax policies and issues. For example, the SCTP's SME Tax Committee, which focuses on tax-related issues of SMEs, represents SCTP in regular discussions with IRAS on initiatives, consultations and clarifications that SMEs and their tax consultants may face in the areas of tax compliance and administrative procedures. In addition, certain tax compliance initiatives under IRAS, such as the Assisted Compliance Assurance Programme (ACAP) and Assisted Self-help Kit (ASK), can only be performed by SCTP accredited tax professionals.

Tax professionals who have acquired the necessary training and practical experience may apply to SCTP for accreditation. Accredited tax professionals can enjoy greater professional recognition and more opportunities for skills development through priority access to SCTP's events and a wide range of courses by different organisations. Accredited tax professionals also have exclusive access to SCTP's technical articles, research services and IRAS’ collection of tax resources, as well as opportunities to network with other accredited tax professionals.

For more details on SCTP's programmes, please refer to their website. You may also refer to SCTP's online directory for a list of accredited tax professionals.  

Corresponding with IRAS during COVID-19

Due to the evolving COVID-19 situation, IRAS and tax agents are implementing telecommuting. As a result, there may be delays in sending/ receiving hardcopy letters.

To ensure taxpayers and tax agents representing them can continue to communicate with IRAS in a timely and secure manner, IRAS has put in place additional temporary arrangements to enable electronic communications between IRAS and tax agents during COVID-19. Please refer to this circular (PDF, 480KB) for details.   

Information on filing and technical matters

Corporate Tax

Introduction to Corporate Tax

Overview of Form C-S/ C

Access Tax Agent e-Services

Time Limit to Raise Assessments

Tax Implications Arising from Changes to the Financial Reporting Standards (FRS)

GSTIntroduction to GST
Individual Income TaxIntroduction to Individual Income Tax
Property TaxIntroduction to Property Tax
Stamp DutyIntroduction to Stamp Duty