Raffles Consulting Services
Removing tax-agent access after filing should follow a controlled handover that preserves the return, evidence, correspondence and company access.
Removing tax-agent access after filing should happen only after the company has a complete handover, its own authorised access and a named owner for assessment follow-up. Revoking access is a security action, not the end of the company’s tax obligations.
Use a dated offboarding record covering authority, documents, portal access, correspondence, outstanding items and retention. Do not ask the agent to send passwords, tokens or another person’s Singpass details.
Confirm authority before removing tax-agent access
List the tax agent firm, authorised users, Corppass digital services, tax types, entities and effective date. Separate Corporate Income Tax access from GST, withholding tax, property tax or another service.
The IRAS companies and tax agents page states that Corppass is the sole authorisation system for employees and third parties who need to perform corporate transactions with government agencies online. IRAS treats authorised users as able to handle Corporate Income Tax matters and correspond with IRAS.
This breadth is why removal should be deliberate and evidenced. Do not assume that the agent’s engagement letter ending automatically changes Corppass.
Therefore, removing tax-agent access should begin with the live authorisation record and the company’s approved end date, not an assumption about what the former adviser can still see or do.
Complete the filing handover first
Obtain the final filed return, tax computation, financial statements, schedules, elections, claims, supporting documents and management approval. Record the file version and submission time.
Keep the acknowledgement page as company evidence even where IRAS says it should not be submitted back with the return. Retain correspondence that explains an unusual position or open question.
Reconcile the handed-over files with the version management approved. A folder of drafts is not a completed filing record.
Capture status and outstanding work
Record the filing status, expected next event, unresolved enquiries, payment position, instalment plan, objection deadline and any document still due. Name the person responsible after the agent’s access ends.
IRAS provides services to view Corporate Tax filing status, notices, letters and acknowledgements. The company should verify that its own authorised staff can retrieve what they need.
Where the agent remains responsible for a defined follow-up, keep only the minimum access required and set a fresh review date rather than leaving broad authority open indefinitely.
Establish company-controlled access
Before revocation, confirm the company’s Corppass Administrator or Sub-Administrator and at least one suitably authorised user. Test access to the company dashboard, filing status, notices and myTax Mail where relevant.
The IRAS Corppass page provides current company guides. Follow the live role and service settings instead of relying on an old screenshot.
Keep role ownership with the company. An outgoing agent should not be the only person able to explain or change the company’s government-service access.
Remove access through the authorised route
Have the appropriate company administrator revoke or amend the agent’s digital-service access. Use the entity and service scope verified in the offboarding list.
Do not share a personal login to work around missing company access. Do not leave a former agent authorised merely because a new adviser may be appointed later.
Record the date, administrator, service removed and system confirmation. If the change is not immediate, state the temporary control and expected completion.
Protect correspondence and notice delivery
Check company contact details and notice preferences so future correspondence does not depend on a former agent’s email or internal workflow. Confirm who monitors myTax Mail and assessment notices.
Keep the engagement-end communication separate from correspondence with IRAS. The company remains responsible for responding accurately and on time.
Where confidential material was exchanged outside myTax Portal, apply the engagement terms and approved retention process. Do not request unnecessary copies of the agent’s internal working papers.
Use an access-removal checklist
| Control | Evidence | Completion test |
|---|---|---|
| Authority scope | Entity, service and user list | No omitted access |
| Filing handover | Final return and computation | Matches approved version |
| Open matters | Deadlines and owners | Accepted by company |
| Company access | Successful portal readback | Not dependent on agent |
| Revocation | Corppass confirmation | Correct scope removed |
| Notices | Contact and preference check | Company receives follow-up |
Preserve a defensible record
Store the final return package, acknowledgement, relevant advice, source records and correspondence under the company’s retention policy. Maintain a clear index so a later reviewer can reproduce the filed position.
The IRAS Corporate Income Tax Filing Season 2026 page remains the current reference for the filing season and deadline. Access removal does not change a filing, payment or response deadline.
Record which working papers remain with the agent under the engagement and which company documents were returned or securely disposed of.
Coordinate the incoming adviser where one is appointed
Give a new tax agent the company-approved final filing package and the open-item list, not unrestricted access to an unfiltered archive. Explain prior judgments, elections and correspondence that affect future returns.
Authorise the new firm only for the entities and services it needs. Record the effective date and responsible company approver. Avoid an overlap period in which two firms can act broadly without a defined reason.
Ask the incoming adviser to confirm what was received and what remains missing. This receipt does not transfer management responsibility, but it prevents later disagreement about the handover.
Review connected access beyond Corporate Income Tax
A tax firm may also hold authority for GST, withholding tax, property tax, licences or another government service. Review those separately rather than assuming the Corporate Income Tax change removed everything.
Check internal accounting systems, document portals and shared mailboxes. Corppass removal does not automatically close access granted through the company’s own technology.
Record each system owner and readback. Remove access proportionately while preserving the records the company is required to keep.
Review the account after revocation
Perform a readback after the change. Confirm the former agent no longer appears in the intended service and the company can still view status, notices and acknowledgements.
The tax-agent filing authority guide covers the starting control. The acknowledgement and assessment pack covers follow-up. The Singapore transfer-pricing workflow remains the pillar cornerstone.
A controlled removal of tax-agent access protects the company without breaking the evidence trail needed for assessment, amendment or audit. The Corporate and International Tax Consulting hub connects the wider tax library.