Latest Updates

Updated to help companies better understand their filing obligations when a change in financial year end results in their financial periods spanning two Years of Assessment (YAs)

i) To provide clarity that ACAP renewal reviews should include a review of the application of partial exemption rules on the recovery of input tax by partially exempt businesses, amended paragraph 3.9 of “Appendix 1: GST ACAP Renewal Review Guidance"

ii) To update on additional information to be provided in “Section 1: Business Information” of the ACAP Renewal Report, amended “Appendix 1: GST ACAP Renewal Review Guidance"

• Amended paragraph 7.3(b)
• Added paragraph 7.3(c)

iii) To refer to the guidelines on information to be provided in requests for technical clarifications, amended "Appendix 1: GST ACAP Renewal Review Guidance"

• Added paragraphs 8.7 to 8.10

iv) Other editorial changes

i)  To refer to the guidelines on information to be provided in requests for technical clarifications, amended “Appendix 1: GST ACAP Review Guidance”

• Added paragraphs 7.5 to 7.7
• Moved previous paragraph 7.4 to present 7.9
• Amended paragraph 7.4

IRAS has published a new webpage setting out the information that tax agents should provide when submitting GST technical clarification requests on behalf of taxpayers. From 1 Sep 2026, tax agents should refer to the guidelines on the webpage and include the required information in their submissions.