IRAS-Electronic records

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If you wish to preserve your records in other forms (e.g. electronic media, ie pdf format and imaging systems, or scanned document), you do not need to seek approval from the Comptroller of GST as long as you satisfy the requirements set out in the following guides. This is regardless of whether your company is GST registered or not.


Below is an excerpts from the IRAS website concerning keeping electronic records.

Please click the link here. (scroll down mid-way)
 
Below is the screenshot as per the IRAS website.


 

For GST-registered businesses , please refer to Record Keeping Guide for GST-registered Businesses (232KB) for the record keeping requirements.
The guide also covers requirements for keeping business records in electronic media and imaging systems. (See para 4.6.1)

For Non-GST registered businesses , please refer to Record Keeping Guide for Non GST-registered Businesses (246KB) for the record keeping requirements.
The guide also covers requirements for keeping business records in electronic media and imaging systems. (See para 4.5.1)

For Non-GST registered small businesses that satisfy the qualifying conditions to adopt simplified record keeping requirements  from 1 Jan 2014 for Year of Assessment 2015,
please refer to theSimplified Record Keeping Requirements for Small Businesses (500KB).(See para 5.2.)

Please refer to the Record Keeping Checklist, which provides a summary of the different types of records required.


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