IRAS Update Roundup: What Changed in Early September 2026
IRAS has issued a cluster of updates in the first eleven days of September. Here is what matters for businesses and their advisers.
GST compliance and technical clarifications.
From 1 September 2026, tax agents submitting GST technical clarification requests on behalf of clients must follow a new IRAS webpage setting out the information required. The ACAP and ACAP Renewal e-Tax Guides have been amended in step. The renewal guide now expressly requires a review of how partial exemption rules have been applied by partially exempt businesses, together with additional business information in the renewal report.
Insurers.
The e-Tax Guide on the tax framework for transfer of business by insurers was updated on 11 September, revising the GST refund position and the transitional rules on input tax claims in Annex B.
Corporate income tax.
IRAS has refreshed its guidance on preparing a tax computation where a change of financial year end causes financial periods to straddle two Years of Assessment. A new page addresses the income tax treatment of deposits under the Beverage Container Return Scheme, and two further advance ruling summaries have been published.
Individuals.
Following the increase in the statutory retirement age from 63 to 64 on 1 July 2026, IRAS has updated its guidance on SRS withdrawals. MINDEF and IRAS have also issued a joint clarification on the correction of NSman tax relief records.
IRAS released its Annual Report for FY2025/26 on 4 September.
Velten Advisors can help you assess how these changes affect your Singapore and cross-border tax positions. Get in touch to discuss.