Registered officers and changes
Corppass does not cap registered officers; the relevant UEN-issuing agency determines the entity requirements. The FAQ says ACRA officer changes reach Corppass within two working days and a new officer need not reappoint an existing administrator. If no officer is available for an urgent appointment, a key executive able to act for the company may approve through an authorisation letter.
Administrator applications and authorisation letters
The letter need not bear a company stamp and may use an overseas telephone contact. Officer and administrator receive email when it is approved. Once an application is sent for officer approval, the applicant cannot withdraw it to choose someone else. Approval must occur within 30 days or the application lapses; alternatively, rejection allows a fresh application. The guide validates the officer’s NRIC.
Administrator identity, access and termination
One administrator may serve multiple entities. A registered officer is identified through the relevant agency’s entity record, such as an owner, partner, director or office secretary. An administrator need not create a second personal user account, but must assign themselves service access if they transact. Termination can be performed by the departing administrator, another administrator, or the registered officer through approved-admin management. An officer without Singpass is directed to [email protected]. The administrator-search service can identify an entity’s administrator or sub-administrator.
Sub-administrators and employee departures
A company should appoint its own employee, not its tax agent, as sub-administrator. A restricted sub-administrator cannot manage services or users outside their assigned profile, authorise/manage third parties or manage client services. Unrestricted rights are broader unless the administrator narrows them. Terminate a departing employee’s account through user management.
Preparer versus approver
A corporate-tax preparer may prepare a form or application and forward it internally, but cannot submit directly to IRAS. An approver can prepare, approve and submit. The company administrator changes that role through user management where required. An existing service assignment alone does not mean the person has final-submission authority.
Tax-agent scope, years and overlapping appointments
Multiple agent firms can be authorised per tax type, subject to checks. Corporate-tax effective periods should not overlap; if they do, firms must cover distinct assessment years. A client must set up its administrator, authorise the firm with both roles, and the firm then assigns staff as preparers or approvers. This sequence prevents a firm from granting itself an unapproved client role.
Foreign people and Singapore branches
A foreign director or employee of a local UEN company may apply as administrator using Singpass, subject to the company officer’s approval. A Singapore branch of a foreign company has an ACRA UEN and uses the Singapore-registered-entity flow, not the foreign-entity flow. Passport or foreign-ID changes must be updated in Corppass and notified to IRAS. Do not use an expired FIN as a foreign identifier; choose the foreign-ID type and supply a valid passport or foreign ID.
Client groups and approval separation
Every user in one group receives the same rights. Combining preparer and approver roles for the same client in one group gives all members the higher approver role. Clients must authorise the firm before their services can be selected into a group; details are then selected rather than retyped. Group design is the firm’s business decision, considering workflow, teams and internal controls. Client services may be split among groups and users may belong to multiple groups. The 250-record limit per group balances performance and functionality.
Login recovery and the historical edition
The May 2022 FAQ allows six attempts and describes locking after an unsuccessful sixth, with identifier retrieval/password reset routes. This seven-page edition was updated on 18 May 2022. Historical account procedures should be distinguished from current login prompts.
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 ↗