Constitution and agent requirements
Provide all applicable Section A documents; missing required support can cause rejection and IRAS may ask more. UEN companies/LLPs need latest ACRA profile including owned sole proprietorships; partnerships/LPs/JVs include businesses with the same partner composition; sole proprietors include each business profile. All-overseas partners/JV members or overseas-resident proprietor require a local agent. Charities/MCST use agency registration/constitution. Non-ACRA JV provides governing agreement/deed/undertaking and GST F3 plus agent where all members abroad. Overseas incorporation requires English officially translated/notarised incorporation certificate and agent; trusts/funds provide establishment deed/agreement.
Evidence of activity
For sales/purchases provide two-month listings and three recent invoices, or all if fewer; sales listing covers date/number/customer/description/amount/destination where applicable, purchases include supplier GST reference, GST and amount excluding GST with shipping documents. Imported services need one recent overseas-supplier invoice. Before any sales/purchases, explain products/services, procurement/delivery, finance and potential/confirmed suppliers/customers, limiting each list to 20 if longer. Add required operating licence/permit/approval and going-concern business-transfer agreements where applicable.
Compulsory and voluntary registration
Compulsory forecast evidence supports next-12-month taxable supplies over S$1 million or imported services over S$1 million, such as signed contracts, accepted quotations/tenders or confirmed orders. The voluntary column lists GIRO posted to 55 Newton Road Singapore 307987 within five working days of application and Overview of GST learning acknowledgement, except directors/proprietors/partners/trustees experienced managing existing GST businesses or returns prepared by ATA/ATP. These are the March 2022 checklist’s instructions, not a statement that every modern application must post a form.
Available attachments and section 33 letter
Section B requests available latest P&L/reports/notes unaudited acceptable, office/warehouse/shop lease plus rental/deposit evidence or HDB/URA home-office approval, property option acceptance/SPA, and other taxable/out-of-scope/exempt-supply evidence. For 33(1), an overseas person appoints a Singapore resident substituted person on letterhead: trader, agent name/UEN/NRIC/address, GST compliance/tax accounting and return/document authority, effective date, trader and agent signatory/designation/signature/date and acceptance. The authority is GST-specific, not blanket company-management authority.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗