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Company strike-off tax filing for advance YAs must use the IRAS digital service from 1 August 2026, with all tax matters settled before closure.
Company strike-off tax filing changed on 1 August 2026. A Singapore company applying to strike off must use IRAS’s Apply for Waiver or File last Form C-S or C digital service to file advance Year of Assessment returns up to the date business ceased. IRAS no longer accepts the related financial statements and tax computation through other modes.
Closing the bank account or stopping sales is not the tax clearance. Fix the cessation date, close the accounts, file every required return, answer IRAS queries and settle the assessment before relying on the ACRA strike-off process.
Fix the cessation date and filing periods
Record the last day the company carried on business and the facts supporting it. Check the final invoice, contract completion, payroll, asset disposal, bank activity and board decision. A company can stop trading before it is struck off, but the dates should not be chosen only to produce a convenient tax period.
For this reason, map the financial periods to the current, back and advance YAs. Include any return already issued in myTax Portal and any period from the last filed return to cessation. Reconcile the dates to the accounts.
If the company is dormant rather than closed, apply the dormant-company rules separately. Do not state that no business was done if transactions or income continued.
Use the correct digital service
The IRAS closing-company guidance routes advance YA filings through Apply for Waiver or File last Form C-S or C. Current or back YA returns use the corresponding filing service in myTax Portal.
In practice, check Corppass authorisation for Corporate Tax Filing and Applications. Decide who will prepare, review and approve the submission. A tax agent can assist, but the directors remain responsible for accurate and complete returns.
Save the acknowledgement for each service. Do not send duplicate statements by email or another channel after the digital submission unless IRAS specifically requests them.
Prepare the final accounts and tax computation
Close the ledger to the cessation date. Reconcile cash, receivables, payables, payroll, director balances, related-party balances, fixed assets, inventory, GST and withholding tax. Record how remaining assets and liabilities will be settled or transferred.
At the same time, Where Form C applies, IRAS requires the financial statements or certified accounts and tax computation for the relevant YA. The filing guidance says supporting documents should be prepared as non-fillable PDF files and gives practical standards for clear attachments.
Remove active content from the PDF and use readable pages. Check that totals in the return, computation and accounts agree before upload.
Keep one closing tax control list
| Work item | Evidence | Completion check |
|---|---|---|
| Cessation date | Board record and operating evidence | Date agrees across accounts and filings |
| Returns | Current, back and advance YA acknowledgements | Every period to cessation is covered |
| Supporting documents | Accounts and tax computations | PDFs are readable and match the return |
| Assessment | Notice of Assessment and correspondence | Queries and objections are resolved |
| Payment | Ledger and IRAS account | Tax and penalties, if any, are settled |
Assign an owner and date to every line. A board resolution to strike off should not be treated as evidence that IRAS has completed the tax review.
Allow time for assessment
As a result, the official IRAS timeline says straightforward cases, described as about 80%, are generally assessed within two months. More complex cases may take up to six months, with further information requested.
Build the closure timetable around the actual case. Related-party transactions, property, incentives, foreign income, unresolved GST or incomplete records can need more work. Do not promise shareholders a distribution date that assumes the shortest review.
Monitor myTax Mail and notices after submission. Keep a contact person available after operations cease so IRAS questions do not go unanswered.
Settle assessments and other taxes
For example, review every Notice of Assessment within the stated time. Pay the amount due or use the proper objection process. Check corporate income tax, GST, withholding tax, property tax and employer obligations that apply to the company.
Closing a bank account too early can make refunds, payments and record retrieval harder. Keep appropriate banking and authorised access until the final amounts and documents are known.
Preserve the tax file after strike-off according to the applicable record rules. Strike-off removes the entity from the register, but it does not make the underlying records unnecessary immediately.
In addition, Reconcile any tax refund separately. Keep an account and authorised contact able to receive or resolve the payment where required. Do not distribute all remaining cash while an assessment, refund or professional invoice is still outstanding.
Prepare a final balance sheet for the closure decision. It should show how every remaining tax provision, creditor, refund and cash balance will be dealt with. Directors can then see whether the company is ready to apply or whether settlement work remains.
Coordinate the ACRA application
Confirm that tax liabilities are settled before the strike-off application. Reconcile creditor, employee, litigation and asset positions with the corporate closure work. Where the company has unresolved liabilities or disputes, obtain suitable legal advice on the proper closure route.
For this reason, the Singapore transfer pricing guide remains the tax pillar cornerstone and is relevant where related-party balances must be closed. The YA 2026 filing calendar covers ordinary deadlines, while the assessment review guide explains post-filing checks. The Corporate and International Tax Consulting hub lists related guidance.
The closing file is complete only when the digital returns, supporting PDFs, assessments, payments and corporate application tell the same story from the last day of business to strike-off.