🇸🇬 Singapore税务
新加坡税务合规更新：遗产税务处理与电子GIRO申请指南
来源：IRAS · IRAS Singapore生效日期：2024-10-28
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
新加坡税务局（IRAS）就逝者税务事务处理及GIRO缴费流程优化作出官方说明，强调保密性要求与数字化服务升级。关键合规信息包括：1）继承人须提供遗嘱认证书（Grant of Probate）或遗产管理书（Letter of Administration）方可办理逝者名下税务事项；2）IRAS正评估简化该文件提交流程，但暂未豁免；3）eGIRO系统已上线，支持个人纳税人在线即时开通GIRO扣款；4）MyLegacy平台持续迭代中；5）所有操作须通过合法授权身份完成。对企业影响：在新家办、跨境资产继承及本地物业持有场景中，中资企业需提前准备法定继承文件，并优先采用eGIRO提升税务履约效率，避免滞纳风险。
✅ 合规行动清单 · Compliance Checklist
- ›立即为持有新加坡本地物业或跨境资产的逝者准备遗嘱认证书（Grant of Probate）或遗产管理书（Letter of Administration），以办理IRAS税务结清手续
- ›自即日起通过IRAS eGIRO系统在线开通GIRO自动扣款，确保2024年度所有税款按时缴纳，避免滞纳金
- ›指定经合法授权的继承人或受托人登录MyLegacy平台完成遗产相关税务申报，并留存身份验证与授权记录至少5年
- ›Immediately obtain Grant of Probate or Letter of Administration for deceased persons holding Singapore real estate or cross-border assets to settle tax matters with IRAS
- ›Enroll in IRAS eGIRO system online effective immediately to enable automatic GIRO deductions for all 2024 tax payments and avoid late payment penalties
- ›Designate a legally authorized heir or trustee to file estate-related tax declarations via MyLegacy platform and retain identity verification and authorization records for at least 5 years
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立即咨询 →常见问题解答
中资企业继承新加坡境内房产后，如何办理 property tax GIRO 扣款？+
须由合法继承人（如配偶/子女）向IRAS提交Grant of Probate或Letter of Administration原件扫描件，完成身份核验后，方可在线申请eGIRO；推荐使用IRAS官网eGIRO通道，支持与DBS/OCBC/UOB等主流银行账户直连，审批即时生效。
能否不提供遗嘱认证文件而直接处理逝者税务？+
不可以。IRAS依法严格保护纳税人隐私，未提供有效Grant of Probate或Letter of Administration，IRAS无法确认申请人法律地位，将拒绝处理任何涉逝者账户的税务查询、更名或缴费业务。
eGIRO是否适用于企业纳税人？+
目前eGIRO仅面向individual taxpayers（自然人），企业纳税人仍需通过传统GIRO表格+银行盖章方式申请，不享受即时审批；中资企业应继续使用Corporate GIRO Form IRAS-CP9A并确保银行端同步授权。
MyLegacy网站对中资企业有何实际用途？+
MyLegacy是新加坡政府遗产信息整合平台，企业若在新设有家族信托或代持结构，可通过其查询逝者名下税务、CPF、HDB等关联记录，辅助完成资产清查与合规申报，但不可替代法定继承程序。
IRAS提到‘review to ease requirement’，企业何时能期待政策放宽？+
IRAS未公布具体时间表，仅表示将‘review’；当前（2024年Q4）仍须严格提交全套公证文件。建议中资企业预留4–6周办理海外遗嘱认证及双认证，避免影响property tax缴纳周期。
相关关键词
新加坡税务合规IRAS遗产税务eGIRO申请遗嘱认证书新加坡财产税
📄 官方原文参考（英文）点击展开
Forum Reply Supporting Taxpayers on Tax Matters Share: 28 Oct 2024 We had corresponded with Ms Tan six times over a 4-month period and had resolved all issues pertaining to tax matters including enquiries relating to GIRO application for property tax payment for her late father’s property which had been transferred to her mother.We would like to once again seek Ms Tan’s kind understanding that due to confidentiality of taxpayers’ information, IRAS requires the next-of-kin of deceased taxpayers to provide a copy of the Grant of Probate or Letter of Administration for us to be able to assist her. We note her feedback that it is cumbersome to provide such documents. We will review to see how we can better ease this requirement while maintaining confidentiality.Regarding Ms Tan’s concern on the amount of time taken for GIRO application, IRAS has recently launched electronic GIRO (eGIRO), which allows for online application and instant GIRO approval for individual taxpayers who have accounts with most major banks in Singapore.We are sorry that Ms Tan is unhappy with our service standards, and will continually strive to do better. ServiceSG has also taken note of Ms Tan’s feedback about the MyLegacy website, and will continue to improve it over time. Ms Kelly WeeDirector (Corporate Communications)Inland Revenue Authority of Singapore