IRAS e-Tax Guide - GST: Renewal of Assisted Compliance Assurance Programme (ACAP) Status - Seventh Edition

Sep 20, 2026

IRAS e-Tax Guide explains the GST renewal process for businesses with Assisted Compliance Assurance Programme (ACAP) status, including eligibility, benefits, and how to prepare for an ACAP Renewal Review. It outlines the review scope, error handling, risk assessment, interviews and walk-throughs, controls testing, and substantive testing for supplies, purchases, and GST reporting. Guidance also covers post-renewal actions, downloadable forms, downloadable templates, and contact information.

LanguageEnglish

CategoryExam

FormatPDF

Pages85

Reading Time3 h 34 min

AccessFree to download

Aim

At a Glance

Glossary

Overview of ACAP Renewal Process

Eligibility Conditions to Renew ACAP Status

Benefits of Renewing ACAP Status

Errors Discovered in the Course of ACAP Renewal Review

Various Arrangements to Conduct ACAP Renewal Review

After Renewal of ACAP Status

Frequently Asked Questions

Contact information

Updates and Amendments

Downloadable forms and templates

Appendix 1: GST ACAP Renewal Review Guidance

Appendix 2: Information Leaflet on Post ACAP Review ("PAR") after ACAP Renewal

Appendix 3: Information Leaflet on Certified Post ACAP Review (PAR)

Appendix 4: Common GST Risks at Transaction and GST Reporting Level

IRAS e-Tax Guide GST: Renewal of Assisted Compliance Assurance Programme (ACAP) Status (Seventh Edition) Published by Inland Revenue Authority of Singapore Published on 1 Sep 2026 First edition on 1 Jul 2016 Second edition on 29 Oct 2019 Third edition on 20 Jan 2021 Fourth edition on 1 Jan 2023 Fifth edition on 19 May 2025 Sixth edition on 30 Jan 2026 Disclaimers: IRAS shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this e-Tax Guide, or errors or omissions in the transmission of the Contents. IRAS shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this e-Tax Guide. Except where specific contents carry legal force, this information aims to provide a better general understanding of taxpayers’ tax obligations and is not intended to comprehensively address all possible tax issues that may arise. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary its position accordingly. © Inland Revenue Authority of Singapore All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording without the written permission of the copyright holder, application for which should be addressed to the publisher. Such written permission must also be obtained before any part of this publication is stored in a retrieval system of any nature. Table of Contents Page 1 Aim.......................................................................................................... 1 2 At a Glance............................................................................................. 1 3 Glossary .................................................................................................4 4 Overview of ACAP Renewal Process...................................................6 5 Eligibility Conditions to Renew ACAP Status .....................................9 6 Benefits of Renewing ACAP Status .....................................................9 7 Errors Discovered in the Course of ACAP Renewal Review ........... 10 8 Various Arrangements to Conduct ACAP Renewal Review ............ 11 9 After Renewal of ACAP Status ........................................................... 14 10 Frequently Asked Questions.............................................................. 17 11 Contact information ............................................................................ 17 12 Updates and Amendments ................................................................. 18 13 Downloadable forms and templates ..................................................21 Appendix 1: GST ACAP Renewal Review Guidance.................................22 Section 1 : Getting Ready for ACAP Renewal Review ............................... 24 Section 2 : Risk Assessment by ACAP Reviewer....................................... 32 Section 3 : Interview and Walk-through of Controls at Transaction and GST Reporting Level.............................................................................................. 37 Section 4 : Review of New Processes & Perform Controls Testing............42 Section 5 : Substantive Testing for Supplies and Purchases ..................... 45 Section 6 : Substantive Testing for GST Reporting .................................... 55 Section 7 : ACAP Renewal Report ............................................................. 56 Section 8 : Follow-up on ACAP Renewal Review....................................... 59 Section 9 : ACAP Renewal Declaration and Deliverables .......................... 61 Appendix 2: Information Leaflet on Post ACAP Review (“PAR”) af

FAQs

Who should read this GST ACAP renewal e-Tax guide?

GST-registered businesses intending to undergo an ACAP Renewal Review to renew their ACAP status, and ACAP Reviewers appointed by GST-registered businesses.

When should a business initiate the ACAP renewal process?

Businesses intending to renew their ACAP status should initiate the process at the start of the last year of their ACAP status.

What kinds of topics are covered in the ACAP Renewal Review?

The guide covers preparation, risk assessment, interview and walk-through of controls at entity/transaction/GST reporting levels, controls testing, substantive testing for supplies and purchases, and substantive testing for GST reporting.

Sep 20, 2026

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