Start the agent workflow and identify the role
Open the corporate-tax ECI service after tax-agent login. Preparers can begin a filing and see records already forwarded for approval. The guide reserves deletion or final submission of pending-approval records to approvers. An approver can retrieve pending records, start a new filing or delete a particular entry.
Up to four clients and three assessment-year positions
For a new filing, select the assessment year, enter the client’s tax reference and add the client. The edition permits the previous, current and following assessment years. Up to four clients can be added to one submission, and up to four pending clients can likewise be selected for approval together. Delete an incorrect entry before proceeding. The four-client limit is per submission, not a limit on the firm’s total authorised clients.
Check the financial year-end and start-up declaration
If the financial year-end shown is wrong, an ACRA-registered company updates it through ACRA’s filing system. A foreign company not registered with ACRA uses the corporate-profile/contact update service. Declare start-up tax-exemption eligibility only if all conditions are satisfied, and identify the first assessment year after incorporation when making that declaration. Enter the company’s revenue. The PDF is a filing-process guide rather than the complete eligibility rules for start-up exemption.
Repeat the main-form checks for every client
Select the appropriate rate for ECI outside the ordinary corporate rate or the illustrated 10% concessionary rate. The guide allows the 10% incentive fields to remain blank when there is no such income or it is fully exempt. Where several clients are included, repeat the financial-year, start-up-exemption, revenue and rate checks for each client before opening confirmation. Retrieved pending forms contain the preparer’s previously entered information, which still needs review.
Review and submit in the correct role
Review the confirmation page and use the amendment function to correct mistakes. Complete the filer and contact-person details. An approver submits to IRAS; a preparer sends the record for approval. Confirm that chosen action in the pop-up. A saved confirmation or a preparer’s internal handoff is not, by itself, final submission to IRAS.
Keep proof of final filing
Only a successful IRAS submission produces an acknowledgement number. A record awaiting approver action has no such number. Save or print the acknowledgement; both confirmation and acknowledgement can also be retrieved from the corporate-tax notices/letters area. Check that the acknowledgement belongs to the correct company and assessment year.
Continue for another client and version context
After completing the filing, the next-client control allows further clients to be handled. This twelve-page tax-agent guide was published on 3 August 2022. Its batch-size and assessment-year windows are preserved as that edition’s instructions; it does not itself establish all substantive tax rules for each client.
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 ↗