Registration and filing roles
An in-scope group must register within six months of financial-year end and designate its GloBE filing entity and DTT filing entity. The slides prescribe the Singapore entity-selection order. Each Singapore responsible parent member files its own MTT return, while the designated filing entity files one DTT return for the group. A nil payable amount does not dispense with the domestic return. GIR notification applies in the specified foreign-headquartered exchange-of-information situation; otherwise the required GIR information must be filed locally.
Deadlines and record retention
Returns are generally due within 15 months of financial-year end, extended to 18 months for the defined transition year. Payment is due within one month after the filing deadline. Ordinary MTT records are retained until 31 December of the fifth year after the return-due year; DTT uses the fifth year after the relevant financial year. Specified historical-computation records have ten-year periods under the corresponding bases. Use the correct return and tax year when calculating retention: the MTT and DTT end dates can differ.
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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