Count employees and register
Count employees across the year, including leavers and the specified directors, board members, pensioners and non-resident employees. Smaller employers may join voluntarily, after hiring at least one employee. Registration is now available year-round, with YA 2027 registration open until 1 March 2027. Registration in January–1 March permits the current or next YA choice.
Portal roles and ongoing submission
Registration routes are Personal Tax, Company/Business Tax or Tax Agent login; the latter routes require the stated existing IRAS preparer or approver role. Keep the acknowledgement. Once registered, annual electronic submissions are mandatory and hardcopy reporting cannot replace AIS. Income already subject to tax clearance is excluded from the submission under the stated rules.
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 ↗