Key requirements
For YA 2026 the source uses FormSG with Corppass authorisation, with an Excel alternative where online filing is unavailable. Prior-year returns use their own forms. FormSG is an interim route while myTax Portal filing is expected in 2027, not an already available replacement. Bodies of persons use the 17% rate; a non-trading club may still have taxable rental or interest income. Capital allowances depend on deemed trading status. For dissolution clearance, submit outstanding returns and accounts up to dissolution and resolve all tax matters before requesting the final clearance letter. Update address and officer information through the prescribed route.
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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