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Taxes · IRAS

AIS Reporting When an Organisation Changes or Ceases

Notify IRAS promptly when operations cease or the business constitution changes, and deal separately with outstanding employment-income submissions.

Source checked · 11 October 2026

Status updates and remaining records

Complete the Update on Organisation Status Form. Employers with outstanding records must also submit them using AIS software; the source allows records up to one year in advance. For conversions, mergers, restructuring or group transfers, income generally follows the period under each employing entity. The source also permits combining employees’ income under the new entity. Check the applicable arrangement before preparing records.

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.

Read the official source ↗
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