i) To reflect the new requirement to submit a declaration via FormSG upon completion of PAR and to provide the specific circumstances that required the submission of GST F28/GST F28A with effect from 1 Feb 2026,
a. Amended paragraph 11.2.1, 11.2.9
b. Added paragraph 11.2.2 to 11.2.8
c. Amended “Appendix 2: Information Leaflet on Post ACAP Review (“PAR”)
Amended paragraph 3.1, 5.5
Added paragraph 5.1, 5.2, 5.3, 5.4
Added footnote 62, 63
d. Amended “Appendix 3: Information Leaflet on Certified Post ACAP Review (“PAR”)
Amended paragraph 4.1
Added paragraph 4.2
e. Added hyperlink to new “Declaration on Completion of Post ACAP Review” in paragraph 16.
i) To reflect the removal of requirement to perform Renewal PAR for ACAP Renewal status approved on/after 1 Jan 2025, new requirement to submit a declaration via FormSG upon completion of PAR and to provide the specific circumstances that required the submission of GST F28/GST F28A with effect from 1 Feb 2026 as follows:
a. Amended paragraph 3.7, 9.3.1, 9.3.5, 9.3.7
b. Added paragraph 9.3.2, 9.3.3, 9.3.4
c. Added footnote 21
d. Amended “Appendix 2: Information Leaflet on Post ACAP Review (“PAR”) after ACAP Renewal”
Amended paragraph 3.1, 5.4. 5.5
Added paragraph 5.1, 5.2, 5.3
Added footnote 52, 54, 55, 56
e. Amended “Appendix 3: Information Leaflet on Certified Post ACAP Review (“PAR”)
Amended paragraph 4.1
Added paragraph 4.2
f. Added hyperlink to new “Declaration on Completion of Post ACAP Review” in paragraph 13.
Updated Step 3 to refer users to the new webpage Guide to completing GST registration form to find out what are the information and documents required for the online submission.
The e-Tax Guide has been updated with the following changes:
Amended paragraphs 4.1 and 4.2 to reflect that the Minister or the CIT may extend the deadline for the transferor to transfer its non-insurance business to a transferee, as well as extend the deadline for the dissolution or winding up of the transferor.
Added “Special input tax recovery formula” as a GST issue in Annex B – Summary of GST Implications.