YA 2026 tax-agent filing authority and final review

A YA 2026 tax-agent filing authority record should show who may access the company’s myTax Portal account, which return version management approved, what open items remain and when submission was acknowledged. Appointing a tax agent does not transfer responsibility for accurate company records.

Build the record before the 30 November 2026 deadline. It should prevent the wrong user, wrong client window or wrong draft from becoming the filed return.

Confirm the filing population

Start with the company’s UEN, financial year end, Year of Assessment, filing requirement and expected form. Compare the live IRAS dashboard with the company’s tax calendar and adviser engagement.

The IRAS Corporate Income Tax Filing Season 2026 page sets 30 November 2026 as the YA 2026 return deadline. Do not assume that dormancy, a strike-off plan, losses or no tax payable removes the filing requirement.

Record any waiver, extension or special treatment with the actual IRAS response. A request is not an approval.

Define the tax agent’s authority

The IRAS digital-services page for companies and tax agents states that Corppass is the authorisation system for employees and third parties who need to transact with government agencies online.

IRAS also states that authorising a third party through Corppass is treated as authority to handle corporate income tax matters and correspond with IRAS through the available channels. Management should therefore understand the scope before assigning access.

Record the tax-agent entity, authorised individual where relevant, digital service, role, start date, expiry or review date and internal owner. Do not share a staff member’s Singpass or authentication code.

Control the return version

Give every draft a clear version, date and preparer. Maintain one issue log covering figures, tax positions, missing records and management questions. When a change is agreed, update the return, computation and supporting schedule together.

IRAS advises tax agents not to open multiple client filing windows at the same time and to complete each client’s return before moving to the next. The company should still confirm its own UEN and YA on the final review screen.

Create a final-file checksum or locked copy of the approved package. If the portal form changes after approval, stop and obtain approval for the changed fields.

Keep the tax agent’s questions and the company’s responses in the same issue log. Distinguish facts supplied by finance from tax judgments made by the adviser, and show who cleared each difference.

Reconcile the tax computation

The IRAS tax-computation guidance describes the supporting computation and schedules. Reconcile accounting profit to the tax result and tie the return to the final financial statements.

Review non-deductible expenses, capital allowances, donations, losses, group relief, foreign income, related-party items and incentives. Label estimates and retain the reason. Do not allow a spreadsheet total to stand without the underlying ledger bridge.

Where the company changed its financial year end, confirm the correct basis periods and linked filing treatment. Keep that work separate from this access and approval record.

Obtain informed management approval

Give the approving director or officer a concise summary of taxable income, tax payable, material adjustments, elections, claims, uncertainties and differences from the previous year. Attach the final computation and return preview.

Ask the approver to confirm the factual representations that only management can make. The tax agent may prepare the position, but management owns the completeness of company information supplied.

Record the approval time and exact version. An email that says “please file” without identifying the package creates avoidable ambiguity.

Use a second reviewer for bank details, loss balances, donations, capital allowances and related-party disclosures where they are material. The reviewer should record the evidence sampled and any limit on the review.

Submit with a controlled handoff

Set a filing slot before the deadline and name the submitter and backup. Immediately before submission, verify the UEN, YA, form type, figures and declarations against the approved package.

Do not ask two people to submit in parallel. If the portal is unavailable, preserve the time, error and official support reference. Use only current IRAS channels for recovery.

After submission, obtain the acknowledgement and filed-return copy. Compare the receipt details with the intended company and keep them in the tax file.

Reconcile the submitted values back to the locked final package before closing the filing task. If the filed copy differs, decide whether an amendment or immediate enquiry is needed and preserve the chronology.

Use a YA 2026 filing-authority table

Review access after filing

Keep the access needed for agreed follow-up, assessments and correspondence, but remove obsolete or excessive rights. Record who will monitor the company dashboard and route IRAS notices.

When the Notice of Assessment arrives, compare it with the filed position and diarise the objection deadline where needed. Preserve the working papers under the company’s retention policy.

Document any tax payment or GIRO consequence separately from the filing receipt. A successful submission does not prove that payment arrangements are correct, and a payment does not prove that the return was filed.

The YA 2026 corporate tax calendar covers the deadline sequence. The Singapore transfer pricing workflow is the tax pillar cornerstone.

A disciplined YA 2026 tax-agent filing authority record gives the company control before, during and after submission. The Tax Consulting hub connects the wider tax library.