Singapore legislation
Regulation 3
of Inland Revenue Authority of Singapore (Electronic Service System) Regulations 2024
Regulation 3
Accounts
Subregulation 1
The Authority may assign an account for the use of the IRAS Tax Portal by or for an account holder who is —
an individual for the purpose of the Income Tax Act 1947;
a body of persons, company, partnership, limited liability partnership or limited partnership for the purpose of the Income Tax Act 1947;
a registered person or a person applying to be a registered person for the purpose of the Goods and Services Tax Act 1993;
an owner for the purpose of the Property Tax Act 1960;
a casino operator for the purpose of the Casino Control Act 2006; (f)a liable person for the purpose of the Gambling Duties Act 2022; or
a chargeable entity for the purpose of the Multinational Enterprise (Minimum Tax) Act 2024.
Subregulation 2
The Authority may permit an account holder who has been assigned an account under any sub‑paragraph in paragraph (1) to also use that account for a purpose mentioned in another sub‑paragraph in paragraph (1).
Subregulation 3
The Authority may require, before assigning an account under paragraph (1) —
in the case of an account holder who is an individual (other than a registered person) — that the account holder is registered to use Singpass; and
in any other case — that the account holder is registered to use Corppass.
Subregulation 4
An account holder who is not an individual may authorise any individual to access its account for any purpose mentioned in paragraph (1)(b) to (g), and may suspend or cancel any such authorisation, in the manner specified by the Authority.
Subregulation 5
An account holder who is an individual and a registered person may authorise any individual to access his or her account for the purpose mentioned in paragraph (1)(c), and may suspend or cancel any such authorisation, in the manner specified by the Authority.
Subregulation 6
The Authority must permit access to an account assigned to an account holder who is an individual by the account holder if he or she performs a valid authentication of his or her identity by the use of Singpass.
Subregulation 7
The Authority must permit access to an account by an individual duly authorised under paragraph (4) or (5) for the purpose authorised by the account holder, if he or she performs a valid authentication of his or her identity by the use of Singpass.