What’s Changing?
Effective July 2026, Singapore’s Inland Revenue Authority (IRAS) began using a new 9-character tax reference number (ASGD ID, format AXXXXXXXX) for all Estates, Trusts, and Unit Trusts, replacing the old 10-character “ITR ID” (e.g. 3000123456 / 330012345X).(iras.gov.sg)
The shift is part of IRAS’ digital transformation drive ahead of new services in 2027. During this transition, both references may still appear on notices, but starting January 2027, all formal communications will use only the ASGD ID.(iras.gov.sg)
Why It Matters for You
- Action required: Executors, trustees, legal representatives, and agents should ensure they use the new ASGD ID for all communications, filings, payments, and dealings with IRAS.
- System updates: Internal records, tax software, estate or trust templates must be revised to reflect the ASGD format.
- Agent communication: If you rely on a tax agent, provide them with the new ASGD ID to ensure compliance.
Example Scenario
Imagine you're a trustee managing a trust with ITR ID 330012345X. You receive your ASGD ID notification in August 2026, listed as A12345678. From that point:
- Use A12345678 on all filings or payments
- Between Aug–Dec 2026, IRAS will accept either ID, but from Jan 2027, only ASGD ID is valid
- Ensure your accounting system is updated to generate invoices, notices, and internal tracking using ASGD ID
Tips to Smooth the Transition
- Begin updating stationery, electronic signatures, internal tax accounting, and tax agent records before the end of 2026.
- Watch for your notification letter from IRAS assigning the ASGD ID—only certain estates/trusts with ongoing tax obligations will receive these.(iras.gov.sg)
- During audits or tax reviews, referencing the old ITR ID past January 2027 could lead to confusion or delays.
Insights & Strategic Takeaways
- This reflects a broader ASEAN/SG trend toward digital identity and secure tax administration. Strong emphasis on electronic interaction, identity verification, and reducing offline dependency.
- Entities outside Singapore must note that future consensus and standards may follow — if you interact across jurisdictions, adopting digital-first, secure ID practices will offer advantages.
Action plan checklist:
- Update your tax records with ASGD ID once notified
- Upgrade your tax software templates by Dec 2026
- Inform your tax agent
- Use the ASGD ID in all correspondence from Jan 2027 onward