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Taxes · IRAS

Estate and Trust Tax References: ASGD ID Transition

IRAS is replacing ten-character ITR IDs with nine-character ASGD IDs for estates, trusts and unit trusts.

Source checked · 11 October 2026

Key requirements

The transition starts from July 2026, with the new AXXXXXXXX identifier used for dealings, records and agent instructions. Some notices may still carry the old number during system upgrades through December 2026; all notices are intended to use ASGD IDs from January 2027. To prepare new digital services, the source requires appointment of a Corppass Administrator through the specified process by 31 December 2026, with account setup communications expected in early 2027. Update templates and tax software and inform the agent. Keep the old-to-new mapping so historical payments and notices reconcile with the correct entity.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official source ↗
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