The Inland Revenue Authority of Singapore (IRAS) has updated its e-Tax guides on the GST Assisted Compliance Assurance Programme (ACAP) and the renewal of ACAP status, introducing a new post-review declaration requirement from 1 February 2026 and removing the Renewal Post ACAP Review for certain approvals, alongside clarifications and editorial revisions. 

RF Report

The Inland Revenue Authority of Singapore (IRAS) has released two updated e-Tax guides on 30 January 2026: IRAS e-Tax Guide GST: Assisted Compliance Assurance Programme (ACAP) (Fifth Edition) and IRAS e-Tax Guide GST: Renewal of ACAP Status (Sixth Edition).

Assisted Compliance Assurance Programme (ACAP) (Fifth Edition)

The guide has been revised to include the new requirement, effective 1 February 2026, for businesses to submit a “Declaration on Completion of Post ACAP Review” through FormSG after finishing the Post ACAP Review (PAR). This review is a follow-up compliance check to determine if a business continues to meet ACAP requirements. The guide also provides clarification on the situations that necessitate submitting GST F28 (Post ACAP Review Declaration) or GST F28A (Certified Post ACAP Review Declaration).

Updates and amendments

Updates and Amendments – 30 Jan 2026

  1. i) Changes related to ACAP Renewal and Post ACAP Review (PAR):
  • The requirement to perform a Renewal PAR for ACAP Renewal status approved on or after 1 Jan 2025 has been removed.
  • A new requirement is introduced to submit a declaration via FormSG upon completion of PAR, including details of the specific circumstances that required submission of GST F28/GST F28A. This applies from 1 Feb 2026.

Specific amendments:

  • Amended paragraphs: 3.7, 9.3.1, 9.3.5, 9.3.7
  • Added paragraphs: 9.3.2, 9.3.3, 9.3.4
  • Added footnote: 21

Appendix 2 – Information Leaflet on Post ACAP Review (“PAR”) after ACAP Renewal:

  • Amended paragraphs: 3.1, 5.4, 5.5
  • Added paragraphs: 5.1, 5.2, 5.3
  • Added footnotes: 52, 54, 55, 56

Appendix 3 – Information Leaflet on Certified Post ACAP Review (“PAR”):

  • Amended paragraph: 4.1
  • Added paragraph: 4.2
  • Other updates: Added a hyperlink to the new “Declaration on Completion of Post ACAP Review” in paragraph 13.
  1. ii) Other editorial changes: Minor edits for clarity and consistency.

Renewal of ACAP Status (Sixth Edition).

This e-Tax guide is applicable to GST-registered businesses accorded with ACAP status. It provides details of the renewal process of ACAP status and the scope of ACAP Renewal Review. Businesses are encouraged to renew their ACAP status.