IRAS has updated its GST ACAP guidance, revising renewal review requirements and clarification procedures for businesses seeking to maintain or obtain ACAP status in Singapore.
Singapore’s Inland Revenue Authority of Singapore (IRAS) has published two updated e-Tax guides on the GST Assistance Compliance Assurance Programme (ACAP), including revised guidance for businesses renewing their ACAP status and those applying for ACAP for the first time.
The GST: Renewal of Assisted Compliance Assurance Programme (ACAP) Status (Seventh Edition), published on 1 September 2026, updates Appendix 1 on the ACAP Renewal Review Guidance. The changes cover the application of partial exemption rules on the recovery of input tax by partially exempt businesses, additional information required in the ACAP Renewal Report and information to be included when seeking technical clarification of an ACAP Reviewer’s findings.
The updated GST: Assisted Compliance Assurance Programme (ACAP) (Sixth Edition) also revises Appendix 1, the ACAP Review Guidance. The changes relate to requests for technical clarifications concerning an ACAP Reviewer’s findings.
Under the renewal framework, ACAP Premium status is extended to six years and ACAP Merit status to four years after successful renewal. Businesses must maintain a GST Control Framework, meet the required Self-Review of GST Controls checklist (SRC) scores, hold an unqualified auditor’s opinion and meet specified tax compliance conditions. Renewal reviews generally use a three-month Test Period, compared with six months for first-time ACAP reviews.
IRAS invites businesses to renew ACAP status 15 months before expiry. Applicants must submit Form GST F29 (Application to Renew ACAP Status) within three months of receiving the invitation and complete the renewal process, including the ACAP Renewal Declaration, within three months after the existing ACAP status expires. The guidance also sets out arrangements for independent reviewers and administrative relief where qualifying GST errors are voluntarily disclosed.
