Eligibility and readiness
This programme suits complex or high-volume GST businesses with documented tax-risk governance. Conditions include at least three years of GST registration, audited financial statements with an unqualified opinion, good tax and Customs compliance, no current IRAS GST audit, and an eligible independent reviewer. Key controls must meet the self-review checklist standard, including at least 60% of the specified features or equivalents. Submit GST F23 and obtain participation approval before commencing the formal review.
Review, status and continuing obligations
The reviewer examines a representative12-month period and selected six-month test period. Submit the factual report and other deliverables within 15 months of participation approval. Sufficient controls can earn Premium status for five years or Merit for three. The first post-ACAP review is due within 18 months after status is granted; a final review is submitted six months before expiry if not renewing. A first-review penalty waiver for genuine errors depends on voluntary disclosure, settling tax and obtaining status.
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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