Overview
IRAS has announced that from July 2026, active estates, trusts and unit trusts will gradually receive a new tax reference number—the ASGD ID (9 characters, format: AXXXXXXXX). The old ITR ID format (10 characters) will be phased out. Some tax notices may still display the ITR ID during the system upgrade; by January 2027, all notices will only show the new ASGD ID. (iras.gov.sg)
Why This Change
- Supports IRAS’s digital services enhancement planned for 2027, to simplify tax filing and improve taxation administration for non-individual legal entities. (iras.gov.sg)
- Strengthens security and ensures consistency in reference IDs across estates, trusts, and unit trusts which commonly manage beneficiaries’ financial matters. (iras.gov.sg)
What You Need to Do
If you are an executor, administrator, trustee or legal personal representative for an estate, trust or unit trust with filing obligations:
- Await notification from IRAS, which will include your assigned ASGD ID. (iras.gov.sg)
- Once you have the ASGD ID, use it for all dealings with IRAS—payments, filings, requests—replacing the ITR ID. � Cite: change required. (iras.gov.sg)
- Update any standing instructions or payment records to reflect the new ASGD ID once issued. During transition (till December 2026), IRAS will still recognise ITR IDs for payment matching. From January 2027, old IDs will be invalid. (iras.gov.sg)
- If you lose your notification or letter with the new ASGD ID, you may request from IRAS via provided channels (e.g. trust@iras.gov.sg or designated request portal) between August-December 2026. (iras.gov.sg)
Examples
| Situation | Action |
|---|---|
| An estate with an outstanding tax bill issued in September 2026 shows ITR ID | Use ASGD ID once notified; IRAS will match if old ITR appears during transition period. |
| A trustee needs to pay via auto-deduction using older ID | Update payment mandates or bank records to use ASGD ID once notified. |
Key Dates
- From July 2026: Notification of ASGD IDs begins to active estates/trusts/unit trusts. (iras.gov.sg)
- Until December 2026: Period of system transition; ITR may still appear. Replace gradually. (iras.gov.sg)
- From January 2027: ASGD ID must be used exclusively; ITR ID is no longer valid. (iras.gov.sg)
Actionable Insight
- Check if you manage an estate, trust or unit trust with filing obligations. If so, track whether IRAS has sent your ASGD ID.
- Inform your tax agent or legal counsel; ensure all relevant documents are updated.
- Review payment instructions and ensure future payments reference ASGD ID.
- Begin using the new ID as soon as notified—even before full system switchover—to reduce friction.
By proactively switching over now, you’ll avoid last-minute issues in 2027, ensure compliance, and benefit from seamless tax administration as Singapore rolls out enhanced digital services for non-individual entities.