IRAS’ 16 Oct 2026 update clarifies how Singapore businesses should analyse green certificates and green credits under existing tax principles, including revenue vs capital treatment and when costs are deductible. This guide provides scenario-led steps for classification, deduction timing, valuation support, and accounting-to-tax adjustments for buying/retiring, receiving, selling, or trading these instruments.

The S$1 million GST registration threshold in Singapore is self-assessed and depends on how the retrospective and prospective taxable turnover tests apply to your business. This guide shows a practical workflow to track taxable turnover at a high level, document your “reasonable expectation” assessment, and decide when to prepare for compulsory or voluntary registration using IRAS guidance for the final rules.

Many Singapore SMEs miss the GST registration trigger because taxable turnover is tracked inconsistently and the retrospective and prospective tests work on different time frames. This guide explains what counts as taxable turnover, how to run both tests with simple numbers, and what to prepare within the 30-day application window.

GST registration in Singapore is self-assessed, so growing businesses need a repeatable way to monitor taxable turnover across channels and avoid crossing the S$1 million threshold without realising. This guide shows a practical workflow for running the retrospective and prospective tests, documenting “reasonable expectation” decisions, and setting triggers so registration is handled on time.

Discover new digital resources from IRAS to simplify corporate income tax filing for 2026. Ensure compliance and avoid penalties.

Most Singapore companies should plan to file a corporate income tax return each Year of Assessment unless IRAS has explicitly waived filing for that YA. This guide shows how to verify waiver status in myTax Portal or IRAS correspondence, choose the right form at a high level (C‑S Lite/C‑S/C), and keep audit-ready records even when dormant.

This guide explains the commonly referenced YA 2026 corporate income tax return filing deadline in Singapore and why filing is still required unless IRAS has granted an approved waiver. It also sets out a practical risk-and-controls framework to avoid late filing, including director accountability, separating IRAS and ACRA timelines, and what IRAS may do if a return is late.

For Singapore cross-border related-party transactions, the key practical issue is knowing what is binding law versus IRAS audit expectation. This guide explains how the Income Tax Act gives IRAS its adjustment and enquiry powers, while the Transfer Pricing Guidelines set out how to support arm’s length outcomes with methods, documentation, and controls.

Many Singapore SMEs adopt AI through scattered tools that are hard to measure and even harder to substantiate when incentives are reviewed. This guide shows founders and CFOs how to scope AI into a governed programme with baselines, KPIs, cost coding, vendor deliverables, and an audit-ready documentation pack.