Singapore: Adviser registration | Research Credit Integrity Alliance

This page explains who may prepare a Singapore research and development (R&D) or Enterprise Innovation Scheme (EIS) claim for a fee, and whether that person must register with IRAS or any other body. It describes the rules only and makes no recommendation.

Summary

Question	Position as at 11 October 2026	Source
Must a paid tax adviser be registered or licensed by law?	No statutory registration or licensing scheme for tax advisers was identified	See below
How does an adviser get access to file for a client?	The company authorizes the adviser in Corppass as a "Preparer" or an "Approver"	IRAS Form C-S FAQs1
Is there a recognized accreditation?	Yes, voluntary accreditation by the Singapore Chartered Tax Professionals (SCTP)	IRAS2
Who is responsible for the claim?	The company, which declares that the return is full and true	IRAS Form C-S FAQs;3 R&D Claim Form4

Is there a statutory registration scheme?

No provision of the Income Tax Act 1947 that requires a person who prepares tax returns or R&D claims for others to register with IRAS, hold a license or hold a qualification was identified for this page. IRAS's published material on tax agents describes a cooperative framework and a voluntary accreditation body, rather than a registration requirement.25

How an adviser is authorized to act

A company files its Corporate Income Tax Return through myTax Portal. IRAS states that the company's employee "or a third party (e.g. company's appointed tax agent firm)" has to be authorized in Corppass.1 There are two roles:

a person authorized as an Approver for "Corporate Tax (Filing and Applications)" can complete, approve and submit Form C-S to IRAS; and
a person authorized as a Preparer can only complete the form for submission to the Approver.1

IRAS publishes separate filing guides for companies and for tax agents.6 In the tax agent guide, the agent selects the client by entering the client's tax reference number, and at the end of the form completes the declaration and the details of the filer and contact person.7

The same Corppass authorization governs access to IRAS digital services more generally. The official sources reviewed for this page do not state which Corppass role is needed to submit an EIS cash payout application on a business's behalf.

The company remains responsible

Authorization does not move responsibility for the return to the adviser. Before submission, the Approver must tick a declaration that "the company declares that this return give a full and true account of the whole of the company's income".3 The R&D Claim Form is signed by an authorized person of the company, who declares that the information in it is true and complete and acknowledges that penalties may be imposed for incorrect or false declarations.4 See Penalties for the offences that can also apply to a person who assists.

Voluntary accreditation

IRAS describes the Singapore Chartered Tax Professionals (SCTP), formerly the Singapore Institute of Accredited Tax Professionals, as "the accreditation body for tax professionals in Singapore". It states that tax professionals with the necessary training and practical experience "may apply to SCTP for accreditation".2 SCTP offers three tiers: Accredited Tax Advisor, Accredited Tax Practitioner and Accredited Tax Practitioner (Provisional), each in income tax, GST or both.8 See Accredited tax professionals.

Accreditation has some official consequences. IRAS states that certain compliance initiatives, the Assisted Compliance Assurance Programme and the Assisted Self-help Kit, "can only be performed by SCTP accredited tax professionals".2 Both relate to GST.9 For income tax, Form C-S asks for the particulars of the person who reviewed the return, including an SCTP membership number where the reviewer is accredited.10

IRAS's expectations of tax agents

Under its Enhanced IRAS-Tax Agent Relationship Framework, IRAS expects tax agents to conduct their practice with integrity, to be competent and act ethically and professionally, to give tax advice "within the letter and the spirit of the tax laws", and to be compliant in their own tax matters.5 IRAS states that it "will not hesitate to take action against errant tax agents or accountants who are non-compliant in their own tax matters or provide objectionable tax advice to their clients".5

These expectations are set out in IRAS guidance. The official sources reviewed for this page do not identify a statutory power for IRAS to bar a person from acting as a tax agent.

Professional bodies

Members of the Institute of Singapore Chartered Accountants are bound by its Code of Professional Conduct and Ethics, and SCTP members by the SCTP Code of Ethics and Professional Conduct.1112 Membership of either body is not required by law to prepare a tax claim, based on the sources reviewed for this page. See Professional body rules.

Sources

Inland Revenue Authority of Singapore, Frequently Asked Questions (FAQs) on Filing of Form C-S/ Form C-S (Lite) (updated 15 May 2026), question 3. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/faqs---file-form-c-s.pdf?sfvrsn=7b435b8f_52 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Enhanced IRAS-tax agent Relationship Framework (last updated 28 January 2026), section "Accreditation for tax professionals". https://www.iras.gov.sg/quick-links/tax-agents/iras-tax-agent-relationship (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Frequently Asked Questions (FAQs) on Filing of Form C-S/ Form C-S (Lite) (updated 15 May 2026), question 27. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/faqs---file-form-c-s.pdf?sfvrsn=7b435b8f_52 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Research and Development (R&D) Claim Form (YA 2019 and onwards), Part 4 "Declaration". https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/rnd-claim-form-(ya-2019-n-after).pdf?sfvrsn=72929970_40 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Partnership with tax agents (last updated 27 March 2026), sections "Enhanced IRAS-Tax Agent Relationship", "Expectations of IRAS and tax agents under the Enhanced IRAS-Tax Agent Relationship Framework" and "Consequences of non-compliance by tax agents". https://www.iras.gov.sg/who-we-are/what-we-do/public-engagement/partnership-with-tax-agents (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C (last updated 10 August 2026), sections on step-by-step guides for companies and for tax agents. https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/guidance-on-filing-form-c-s-form-c-s-(lite)-form-c (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, User Guide (Tax Agent): File Form C-S/ Form C-S (Lite), pages 3 and 21. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/user-guide-(ta)_file-form-c-sfee7cb93-35d6-4cc4-8b33-e4264592dbe7.pdf?sfvrsn=2702d7b9_27 (accessed 11 October 2026). Back
Singapore Chartered Tax Professionals, Accreditation Progression. https://www.sctp.org.sg/Accreditation-Criteria.aspx (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Voluntary disclosure of errors for reduced penalties (last updated 21 May 2026), section "Voluntary compliance initiatives", rows for Goods and Services Tax. https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/voluntary-disclosure-of-errors-for-reduced-penalties (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Explanatory Notes to Form C-S for Year of Assessment (YA) 2026, section "Particulars of Person who Reviewed the Return". https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/explanatory-notes-to-ya-2026-form-c-s.pdf?sfvrsn=1d2386c1_20 (accessed 11 October 2026). Back
Institute of Singapore Chartered Accountants, Ethics Pronouncement 100: Code of Professional Conduct and Ethics (effective 1 July 2025), paragraph SG010.1. https://isca.org.sg/docs/default-source/ep-100/eps-100/code-of-ethics-for-isca-ep-100-(effective-1-jul-25).pdf (accessed 11 October 2026). Back
Singapore Chartered Tax Professionals, Code of Ethics and Professional Conduct (effective 1 September 2026), paragraphs 2.2 and 2.8. https://www.sctp.org.sg/Ethics-Code.pdf (accessed 11 October 2026). Back