Identify the approved tax pack by its contents and review history when several YA 2026 files share an identical name. A filename alone does not show which company, computation or return version the reviewer approved.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Establish the intended filing pack

Record the company name, UEN, year of assessment and return type. Compare the relevant financial statements, computation, schedules and return figures. Keep files from different entities or assessment years in separate controlled locations.

Preserve the copies received and their source dates. Use a version register or document comparison to identify differences, rather than relying only on a file's modified date. Downloading a file again can change its local timestamp without changing the approved contents.

Connect approval to specific contents

For example, two files called final return contain different deduction schedules. Ask the preparer and authorised reviewer which schedule was accepted and retain the actual review evidence. Do not select the newest-looking file and describe it as approved.

IRAS lists 30 November 2026 as the corporate income tax return filing deadline. Check the actual company's filing requirements and approval route promptly. An internal version dispute does not itself extend the applicable deadline.

Control the submitted outcome

Provide the authorised filer with a clearly identified reviewed pack through the agreed route. Retain which version was used and reconcile the actual submission acknowledgement and figures afterwards.

Keep superseded copies labelled for reference instead of deleting the review history. Where a substantive tax difference remains unresolved, obtain the accountant's assessment before assuming that renaming a document has settled the return position.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: the relevant official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.