GST Assisted Compliance Assurance Programme

Assisted Compliance Assurance Programme (“ACAP”) is a compliance initiative introduced by the Inland Revenue Authority of Singapore (“IRAS”) to encourage businesses to set up a robust GST control framework to ensure accuracy in GST reporting.

An ACAP review must be conducted by a Qualified ACAP Reviewer, duly approved by IRAS. A successful ACAP applicant business will enjoy a full range of benefits.

ACAP focuses on the review of the GST structure and visible tax functions set up by GST-registered businesses to manage proper accounting of GST on transactions. Businesses that are ACAP-certified would have a more sustainable compliance framework to ensure correct GST reporting on an on-going basis.

With the reduced risk of non-compliance with the GST laws and regulations, businesses can reap productivity gains – savings in both time and money.


Our short videos below address the common queries raised by businesses on:-


General overview of ACAP and its benefits

Various aspects of ACAP (e.g. estimated timeline, review process)




Moore Stephens LLP is one of the few Qualified ACAP Reviewers in Singapore and our ACAP Team shall be pleased to work with your good team to achieve an accreditation of ACAP status. Together, we will endorse the effectiveness of your business’ GST controls and compliance with GST reporting requirement.