For Multinational Enterprise (MNE) groups with a 31 December year-end and Singapore constituent entities in scope for Pillar Two for FY2025, the first Pillar Two registration in Singapore must be completed by 30 June 2026.
As the deadline approaches, three practical questions become critical: who is responsible for registration, which critical data points are required, and what administrative procedures should be considered during the registration process.
Join our upcoming seminar, featuring guest panellist Tay Ang Sim, Group Tax Specialist (Corporate Tax), Inland Revenue Authority of Singapore (IRAS), where we will cover the essentials of Pillar Two registration and share IRAS’ expectations for compliance readiness among in-scope MNE groups.
Seminar highlights:
- Panel discussion with IRAS: Learn about frequently asked questions on Pillar Two compliance and registration, and understand IRAS’ expectations regarding documentation requirements, including format and retention period.
- A recap of the OECD release: Gain the latest insights from the Organisation for Economic Co-operation and Development (OECD)’s January 2026 releases, including the Side-by-Side package, Permanent Safe Harbour, and Substance-based Tax Incentive Safe Harbour.
- GloBE Information Return (GIR) Compliance: Discover the KPMG BEPS Automation Tool, which facilitates conversion of the GIR into XML schema, ensuring readiness for submission to tax authorities.
- Singapore Pillar Two registration requirements: Walk through the steps required to complete registration by the due date, along with key actions to take if the MNE group’s corporate structure changes in the future.
With KPMG in Singapore, you can Be in Front of the evolving tax landscape and ensure your Pillar Two compliance requirements are met with confidence.
