# Singapore Pillar Two Registration: Steps Multinational Groups Should Take

- Link: https://www.thailand-business-news.com/asean/329970-singapore-pillar-two-registration-what-multinational-groups-need-to-do
- Published: 2026-10-12T09:05:30+07:00
- Author: ASEAN Briefing

**Multinational groups in Singapore must register with IRAS from January 2025, having
a Singapore-based entity, with extensions available for certain short financial 
years. The UPE submits registration.**

### Registration Requirements for Multinational Enterprises

Multinational enterprise (MNE) groups within Singapore’s Pillar Two scope are required
to complete a one-time registration with the Inland Revenue Authority of Singapore(
IRAS). This registration applies for financial years starting on or after January
1, 2025. The deadline for registration depends on each group’s specific financial
year-end, ensuring timely compliance across different fiscal periods.

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### Eligibility Criteria for MNE Groups

To qualify, the group must include at least one constituent entity or joint venture
based in Singapore. Alternatively, the group may have a reverse hybrid entity incorporated
or registered within Singapore. These criteria ensure that only relevant international
groups with a presence or activity in Singapore are subject to the registration 
process.

### Special Provisions and Responsibilities

For MNE groups with a financial year of less than 12 months beginning and ending
in 2025, IRAS offers an extension if they cannot meet the standard registration 
timeline within six months of their year-end. The ultimate parent entity (UPE) bears
the responsibility of notifying IRAS by submitting the required registration information,
facilitating centralized compliance.

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