Key requirements
The reporting entity is the Singapore tax resident ultimate parent of an MNE group with preceding-year consolidated revenue at least S$1.125 billion and operations or subsidiaries in at least one foreign jurisdiction. Submit the report within twelve months of the parent’s financial year end. For financial years beginning from 1 January 2022, notify IRAS of the filing obligation within three months of year end. Reports describe global income, taxes and other jurisdictional financial data and may be exchanged through qualifying relationships. This S$ threshold and preceding-year test are specific to Singapore CbCR; do not substitute the Pillar 2 euro threshold and four-year test. Verify group perimeter, data format and the applicable exchange relationship.
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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