Key requirements
File all required returns through business cessation, provide supporting documents where required and settle tax balances. IRAS can object to a strike-off application with unresolved matters. If that objection remains unresolved for two months, a fresh ACRA application may be needed after clearance. The source distinguishes current or back-year returns from advance YA returns, which may be accessed through the waiver/final-return service. An advance return must be filed within the stated 21-day window after the waiver application. From 1 August 2026, the page requires financial statements and computations for this process through the specified digital services rather than other submission modes. Check the final tax position before dissolution, including refunds and record access.
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.
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