Group identity and financial years
Use the group name consistently with consolidated statements and the GIR. Identify the first year in which an IIR or UTPR applies when answering the filing-transition question: a group subject to a foreign IIR in 2024 does not treat Singapore’s first 2025 year as its filing transition year. This differs from the first year tested for Singapore registration. The form also distinguishes actual consolidated statements from deemed consolidation and requests consistent ultimate-parent tax identifiers.
Designation and authority
The ultimate parent appoints the Singapore GloBE and DTT filing entities on behalf of the relevant local entities. The notes explain multi-parent information and the treatment of Singapore UEN or assigned identifiers for applicable entities. Where an authorised person registers on the parent’s behalf, the letter of authorisation must identify the representative organisation and be signed by a director or senior officer under the stated requirements. Completing registration does not replace the later GIR, MTT or DTT returns; keep the appointment and authorisation with the submitted group information.
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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