01 · READINESS
準備度與缺口檢視Readiness and gap review
盤點交易、用戶與盡調資料欄位，列出缺失來源、待補資料及需要專業人員確認的事項。We inventory transaction, user and due-diligence fields and identify missing sources, required records and matters for professional confirmation.
先把資料與證據準備好，再等待本地申報規格落定Prepare the data and evidence layer while local filing specifications are finalised
現階段可完成的，是看清現有系統有什麼、缺什麼，以及每項交易和盡調資料能否回到來源。The work available now is to identify what current systems hold, what is missing, and whether each transaction and due-diligence record can be traced to source.
02 · DATA
交易分類與年度彙總Classification and annual aggregation
把多來源交易整理為一致結構，按交易類別與加密資產類型彙總，保留來源對照及異常。We organise multi-source transactions into a consistent structure, aggregate by transaction category and crypto-asset type, and retain source links and exceptions.
03 · EVIDENCE
盡調狀態與證據索引Due-diligence status and evidence index
追蹤自我證明及相關資料是否齊備；我們呈現資料與衝突，不替服務商作最終稅收居民身份判斷。We track whether self-certifications and supporting records are complete. We present data and conflicts; we do not make the provider’s final tax-residence determination.
新加坡已確定的時間線The confirmed Singapore timeline
S 551/2026 於 2027 年 1 月 1 日生效。首個 2027 報告年度的年度申報或零申報，須於 2028 年 5 月 31 日前提交。S 551/2026 takes effect on 1 January 2027. The annual or nil return for the first 2027 reporting year is due by 31 May 2028.
11 AUG 2026新加坡頒布 CARF Regulations。Singapore enacted the CARF Regulations.
1 JAN 2027法規生效，相關流程與資料捕捉開始運作。The Regulations take effect and relevant processes and data capture begin.
31 MAY 2028首個報告年度的年度或零申報期限。Deadline for the first annual or nil return.
現階段的服務邊界Current service boundary
- 不生成或聲稱已驗證 IRAS 本地格式的 XML；本地 CARF Return XML Schema User Guide 尚待公布。We do not generate or claim validation against an IRAS-local XML format; the local CARF Return XML Schema User Guide is still pending.
- 不代為登記或向 IRAS 提交申報。We do not register or submit returns to IRAS on your behalf.
- 不作最終稅務或法律判斷，不保證合規。We do not make final tax or legal determinations or guarantee compliance.
- 第三方可以協助履行部分工作，但 Reporting SGCASP 的法定責任不會轉移。A third party may assist with parts of the work, but the Reporting SGCASP’s statutory responsibility does not transfer.
官方依據 · 資料核至 2026-09-11：Official sources · checked 11 Sep 2026: IRAS CARF overview · S 551/2026, Reg 13 · IRAS CARF e-Tax Guide §§11.5.3, 13.11.1
先知道現有資料離申報準備還差什麼See what is missing from your current reporting data
從一次資料來源與欄位盤點開始，交付缺口清單、待確認事項及下一步資料準備範圍。Start with a source and field inventory, producing a gap list, matters for confirmation and the next data-preparation scope.
索取 CARF 資料盤點Request a CARF data review