The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax. Under the Multinational Enterprise (Minimum Tax) Act 2024 (MMT Act), all in-scope multinational enterprise (MNE) groups are required to register for Multinational Enterprise Top-up Tax (MTT), Domestic Top-up Tax (DTT), and the filing of the Global Anti-Base Erosion (GloBE) Information Return. The registration is a one-time process, with th…