§ 31 — Registration of MNE group

31.—(1) An MNE group to which this Act applies for a financial year, and that has a constituent entity located in Singapore (including a joint venture or JV subsidiary located in Singapore and connected to the MNE group) or a section 29(b) entity, must be registered under this Part.(2) The ultimate parent entity of such MNE group must, within 6 months after the end of the financial year or such extended period as may be allowed by the Comptroller, notify the Comptroller in the form and manner specified by the Comptroller of the following, whichever is applicable:(a)

the liability of the MNE group to be registered;

(b)

the identities of the MNE group’s constituent entities located in Singapore;

(c)

the identities of the joint ventures and JV subsidiaries located in Singapore and connected to the MNE group;

(d)

the identities of the MNE group’s excluded entities located in Singapore;

(e)

the identities of its section 29(b) entities;

(f)

the identities of the MNE group’s ultimate parent entity, intermediate parent entities, and partially‑owned parent entities located in Singapore;

(g)

the identities of the MNE group’s responsible members located in Singapore;

(h)

whether the GloBE information return in section 40 has been or is intended to be filed with a competent authority of a jurisdiction outside Singapore pursuant to a qualifying competent authority agreement.

(3) The notification in subsection (2) must be accompanied by the form designating —(a)

the designated local GIR filing entity mentioned in section 33(1); and

(b)

the designated local DTT filing entity mentioned in section 34(1).

(4) Upon the registration of the MNE group, the Comptroller must notify the entities mentioned in subsection (2)(b) to (g) as notified to the Comptroller, of all of the following:(a)

the fact and effective date of the registration;

(b)

the designated local GIR filing entity and the designated local DTT filing entity;

(c)

the due dates for the filing of the GloBE information return in section 40 (if not filed with a competent authority in a jurisdiction outside Singapore pursuant to a qualifying competent authority agreement) and the returns in sections 41 and 43, as applicable.

(5) Subsections (2), (3) and (4) do not apply where the MNE group has been registered under this section for a prior financial year and that registration has not been cancelled or suspended by the Comptroller in accordance with section 38.[Act 25 of 2025 wef 01/01/2025]

—(1) An MNE group to which this Act applies for a financial year, and that has a constituent entity located in Singapore (including a joint venture or JV subsidiary located in Singapore and connected to the MNE group) or a section 29(b) entity, must be registered under this Part.

(2) The ultimate parent entity of such MNE group must, within 6 months after the end of the financial year or such extended period as may be allowed by the Comptroller, notify the Comptroller in the form and manner specified by the Comptroller of the following, whichever is applicable:(a)

the liability of the MNE group to be registered;

(b)

the identities of the MNE group’s constituent entities located in Singapore;

(c)

the identities of the joint ventures and JV subsidiaries located in Singapore and connected to the MNE group;

(d)

the identities of the MNE group’s excluded entities located in Singapore;

(e)

the identities of its section 29(b) entities;

(f)

the identities of the MNE group’s ultimate parent entity, intermediate parent entities, and partially‑owned parent entities located in Singapore;

(g)

the identities of the MNE group’s responsible members located in Singapore;

(h)

whether the GloBE information return in section 40 has been or is intended to be filed with a competent authority of a jurisdiction outside Singapore pursuant to a qualifying competent authority agreement.

(3) The notification in subsection (2) must be accompanied by the form designating —(a)

the designated local GIR filing entity mentioned in section 33(1); and

(b)

the designated local DTT filing entity mentioned in section 34(1).

(4) Upon the registration of the MNE group, the Comptroller must notify the entities mentioned in subsection (2)(b) to (g) as notified to the Comptroller, of all of the following:(a)

the fact and effective date of the registration;

(b)

the designated local GIR filing entity and the designated local DTT filing entity;

(c)

the due dates for the filing of the GloBE information return in section 40 (if not filed with a competent authority in a jurisdiction outside Singapore pursuant to a qualifying competent authority agreement) and the returns in sections 41 and 43, as applicable.

(5) Subsections (2), (3) and (4) do not apply where the MNE group has been registered under this section for a prior financial year and that registration has not been cancelled or suspended by the Comptroller in accordance with section 38.[Act 25 of 2025 wef 01/01/2025]