In Singapore, businesses with a taxable turnover exceeding SGD 1 million are required to register for Goods and Services Tax (GST). However, splitting your business into multiple entities with each having a taxable turnover not exceeding SGD 1 million with the intention to avoid GST registration can be seen as an attempt to circumvent tax obligations and may not be allowed.   The Inland Revenue Authority of Singapore (IRAS) may disregard such an arrangement and register your entire businesses for GST with effect from the date you are liable for GST registration. You will then need to account for GST on all past transactions made form that date of registration, even though you may not have collected GST from your customers.   IRAS has guidelines and anti-avoidance measures in place to prevent such arrangements. Attempting to evade GST obligations can result in penalties and legal consequences. Speak to our tax consultants to understand your tax responsibilities and obligations.