An MNE group is required to register if both of the following conditions apply:

• The group has annual consolidated revenue of €750 million or more in at least two of the four preceding financial years, as reported in the Ultimate Parent Entity's (UPE) consolidated financial statements.
  
• The group has at least one Constituent Entity (CE), Joint Venture, or Reverse Hybrid Entity incorporated or registered in Singapore.

Online registration opens May 2026.

• The UPE must submit the registration via an online form, accessible from that date.
  
• Do not submit the form before the process officially begins. The precise start date will be announced separately.
  
• The registration must be submitted within six months of the end of the group’s first applicable financial year.
  

Example: If the group's first applicable financial year is 1 Jan 2025 – 31 Dec 2025, the registration form must be submitted by 30 June 2026.The UPE may appoint a representative to complete registration. The representative must:

• Be either a CE located in Singapore or a local tax agent.
  
• Submit a Letter of Authorisation on the UPE’s company letterhead, explicitly authorising the representative to act on behalf of the UPE and the group.

Before submission, gather the following:

• Tax Identification Numbers (TINs) for all Singapore-based:
  
  • CEs (including Permanent Establishments),
    
  • Joint Ventures and subsidiaries,
    
  • Minority-owned CEs,
    
  • Investment or insurance investment entities,
    
  • Reverse Hybrid Entities,
    
  • Excluded Entities.
    
• If there are more than 30 in-scope or excluded entities, download and upload the relevant Excel templates provided in the registration form.
  
• TIN, tax residency jurisdiction, and change in tax residency date for any entity incorporated or registered in Singapore that shifted tax residency overseas after 30 November 2021.
  
• Identification of the CE in Singapore to be designated as:
  
  • The Local GIR Filing Entity (GFE)
    
  • The Local DTT Filing Entity (DFE)
    
• Name, designation, and contact details of the GFE and DFE representatives.
  
• Start and end dates of the MNE group's first financial year under the MMT Act.

• IRAS will process your registration within one month of receiving complete information. Delays may occur if information is missing.
  
• Notifications will be sent via email to the UPE or its authorised representative.
  
• Upon approval, letters of registration will be mailed to:
  

For DTT:

• All CEs, joint ventures, subsidiaries, and excluded entities in Singapore, including the designated GFE and DFE.
  
• All reverse hybrid entities registered/incorporated in Singapore.
  

For MTT (if applicable):

• All responsible members located in Singapore, including:
  
• The UPE (if not an excluded entity),
  
• Intermediate parent entities,
  
• Partially-owned parent entities not wholly owned by another responsible entity.

Failure to notify IRAS of the registration obligation may result in a 10% surcharge on both DTT and MTT (if applicable).MNE groups are encouraged to begin preparing early to ensure a smooth registration process once submissions open in May 2026.