Notifying IRAS of changes

What you need to know

Automatic updates through ACRA:

If you file changes with the Accounting and Corporate Regulatory Authority (ACRA), IRAS will update its records automatically by Friday of the week following your ACRA filing. You do not need to contact IRAS separately. These include changes to:

• Business registered name
• Registered address
• Financial year end
• Appointment of a liquidator, judicial manager or receiver

Direct notification required

You must notify IRAS directly within 30 days if there are changes to:

• GST mailing address
• Partnership details (including partners or partner particulars)
• Joint venture membership

GST registration impact

Changes to your business structure or ownership may require you to apply for a new GST registration or cancel your existing registration.

Types of business changes to update

1. Business name and registered address

Whether you need to notify IRAS of a change in your business name and registered address depends on whether your business is registered with ACRA.

• If registered with ACRA: Update with ACRA. IRAS will receive the update automatically.
• If not registered with ACRA: Notify IRAS directly.
  

2. GST mailing address

You may have requested for GST-related correspondence to be sent to a different address (your GST mailing address) instead of your registered business address.

What you need to do:

1. Log into myTax Portal
2. Select "Update GST Contact Details" [only available to those authorised for “GST (Filing and Applications)” e-service under Corppass, with the “Approver” role]
3. Enter your new mailing address.
   1. If you have an existing GST mailing address: please remove the existing mailing address before entering the new mailing address.
   2. If you do not have an existing GST mailing address: please enter the new mailing address accordingly.

      Note: You need not update a GST mailing address unless the GST mailing address differs from your registered address. You cannot use PO Box or foreign addresses as GST mailing addresses

3. Financial year end

Whether you need to notify IRAS of a change in your financial year end depends on whether your business is registered with ACRA.

• If registered with ACRA: Update with ACRA. IRAS will receive the update automatically.
• If not registered with ACRA: Notify IRAS directly.

  Your GST accounting period may be adjusted to align with your new financial year end. IRAS will notify you in writing if any adjustment is made.

4. Business ownership or structure

When you change business ownership or structure (e.g. converting from a sole proprietorship to a company), this results in a transfer of business from one person to another.

• The previous business is the transferor
• The new business is the transferee

  When a business is transferred, there will usually be a transfer of the business assets.

When a business is transferred, there will usually be a transfer of the business assets.

To determine if any transfer of assets from transferor to transferee is subject to GST, please refer to transferring businesses.

5. Partnership changes

When there is a change in partners, please submit the following via myTax Mail within 30 days of the date of change:

1. GST F3: Notification of Liability to be GST-Registered: Details of All Partnerships and Partners (PDF, 53 KB); and
2. Latest ACRA business profile.

If you have set up additional partnership business(es) with the same composition of partners, you must register for GST via myTax Portal, within 30 days of the formation. In the online application, you must upload:

1. GST F3: Notification of Liability to be GST-Registered: Details of All Partnerships and Partners (PDF, 53 KB); and
2. Latest ACRA business profile.

6. Joint venture membership changes

When there is a change in members, please submit GST F3: Notification of Liability to be GST-Registered: Details of All Partnerships and Partners (PDF, 53 KB) via myTax Mail within 30 days of the date of change:

7. Companies under liquidation, judicial management, or receivership

What you need to do:

1. File notice of appointment of liquidator/ judicial manager/ receiver with ACRA via BizFile
2. Go to “Deregister” eService > “Local Company” or “Foreign Company” tab > select options accordingly.
3. Wait for IRAS to be updated automatically by ACRA. IRAS updates its records by Friday of the week following your ACRA filing.

Example

For liquidators: For more information on GST obligations and procedures, please refer to the GST‑Registered Companies Under Liquidation.