Escalate the approval gap promptly and check the authorised filing route when a YA 2026 return is ready but the usual approver is unavailable. An internal ready status does not establish successful filing.

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

Check both approval and access

Confirm the company, YA, return type, final computation and outstanding declarations. Identify who must approve the figures under the company's arrangements and who has the appropriate portal authorisation to file.

IRAS states that the employee or tax agent filing the return needs Corppass Approver authorisation for Corporate Tax (Filing and Application). Check the actual authorised person's access before leaving submission to the final day.

Arrange the proper escalation

For example, the normal director reviewer is away while the preparer has completed the working papers. Refer the issue to the company's responsible officers and tax adviser. They should establish a valid approval arrangement and an authorised submission route. Do not share another person's login or treat portal access as authority to approve unreviewed figures.

IRAS's general YA 2026 filing deadline is 30 November 2026 where filing is required. Check the company's actual circumstances and any applicable waiver separately.

Retain completion evidence

Keep the final approval, filed return and acknowledgement together with consistent company and YA labels. Record when the authorised filer submitted and who checked the evidence. Escalate unresolved access or approval issues early enough for the responsible people to take the appropriate action.

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.