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IRAS releases BEPS 2.0 Pillar Two registration form for MTT, DTT and GIR
Singapore has entered the operational phase of its BEPS 2.0 Pillar Two implementation, with the Inland Revenue Authority of Singapore (IRAS) releasing a one-time registration form and explanatory notes for in-scope multinational enterprise (MNE) groups under the Multinational Enterprise (Minimum Tax) Act 2024 (MMT Act) on 31 December 2025. This marks a critical compliance milestone for MNE groups preparing for the multinational enterprise top up tax (MTT), domestic top up tax (DTT) and global anti-base erosion (GloBE) information return (GIR).