An Address for Your Business
Why many Singapore business owners use a registered business address service instead of their own residential address, and the ACRA rules that apply to registered office addresses for companies and LLPs.
3 min read
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Guides to running a compliant business in Singapore.
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How Long Should I Keep Business Records?
How long Singapore businesses must keep business records for tax purposes, which records to keep, who is responsible after a company is struck off or wound up, and whether electronic record keeping is allowed.
7 min read
Extraordinary General Meeting
What an Extraordinary General Meeting (EGM) is, who can call one, the notice and quorum requirements under the Companies Act, and the extra filing step required for special resolutions.
4 min read
Electronic Signatures and Electronic Records
How the Electronic Transactions Act treats electronic records, contracts and signatures in Singapore, what changed in 2021 when bills of lading and other transferable documents came within its scope, and the short list of matters still excluded.
6 min read
Common Seal
Since 31 March 2017, Singapore companies and LLPs no longer need a common seal to execute deeds or documents like share certificates — a summary of the change and the signing methods that replace it.
2 min read
Business Activities
Whether specifying business activities is still a legal requirement for Singapore companies, how the principal SSIC-coded activities you declare at incorporation are used, and where to find the right code.
2 min read
Payments That Are Subject to Withholding Tax
Who counts as a non-resident company or individual for Singapore withholding tax purposes, what payments are covered, the filing deadlines and penalties, and how to claim relief under a Double Taxation Agreement.
6 min read
The Importance of Record-Keeping for Self-Employed Persons
Why self-employed persons in Singapore need proper business records, what IRAS expects you to keep, how long to keep it, and which business expenses are allowable.
7 min read
Tax Treatment on Remuneration of Non-Resident Directors
How a Singapore company must withhold tax at 24% on remuneration paid to non-resident directors, which travel benefits are not taxed, and how the filing obligations differ when a director also serves in an executive capacity.
5 min read
Income Tax and GST Treatment of Digital Payment Tokens
How Singapore taxes digital payment tokens such as Bitcoin: when disposal gains are trading income rather than capital, how the badges of trade apply, the GST exemption for token exchanges, and the Section 10L rules on foreign asset disposals.
5 min read
IRAS Update: October 2018
A round-up of administrative changes IRAS announced in October 2018, covering e-filing of the first corporate tax return, requesting a return after a waiver, and updating financial year end, company name, address, and functional currency.
3 min read
Corppass
What Corppass is, how it now works through Singpass, how to register as an entity and set up Admins and Users, and how to authorise a third party such as a tax agent to transact on your behalf.
4 min read
Claiming GST Incurred Before GST Registration
The conditions for claiming GST incurred on goods, property rental, utilities, and services before a business registers for GST, plus the apportionment rules and records IRAS requires you to keep.
4 min read
Shareholder Agreement
What a shareholder agreement typically covers, and how it differs legally from the statutory contract created by a company constitution.
4 min read
Certificate of Incorporation
What a Certificate of Incorporation contains, how to purchase one from ACRA's BizFile portal, and the difference between the electronic and hardcopy versions.
2 min read
Goods and Services Tax (GST)
An introduction to GST in Singapore — how supplies are categorised, when a business must register, the registration process, the GST InvoiceNow Requirement, and the difference between output tax and input tax.
8 min read
Income Statement (By Nature Vs By Function)
The difference between presenting an income statement by nature of expense versus by function of expense, with a worked example of each format, and what changes under SFRS(I) 18.
6 min read
Business Profile
What a Business Profile is, when you'll need one, what information it does and doesn't contain, and how to purchase one — including the extended Business Profile with Certificate of Production — from ACRA's BizFile portal.
4 min read
Accounting Workflow for a Business Owner
A practical starting point for business owners with no accounting background: free spreadsheet templates for sales invoices, monthly sales reports, receivables, payables, expense reimbursement, and payroll.
6 min read
Subsidiary Vs Branch Office Vs Representative Office
A comparison of the three main ways foreign companies establish a presence in Singapore — subsidiary company, branch office, and representative office — covering legal status, liability, taxes, and set-up costs.
7 min read
Tax Treatment on Foreign-sourced Income
How Singapore determines whether income is foreign-sourced, when it is treated as received in Singapore, the Section 13(8) exemption and tax credit reliefs available to resident companies, and how Section 10L taxes foreign asset disposal gains from 2024.
8 min read
Annual Return & XBRL
What XBRL is, why ACRA requires it for financial statement filing, who needs to file in Full or Simplified XBRL format, and why companies often outsource the preparation work.
6 min read
Guide on Singapore Corporate Taxation
Singapore's 17% corporate tax rate and the schemes that reduce it: the start-up and partial tax exemptions, the CIT Rebate through YA 2026, the Double Tax Deduction for Internationalisation, relief on foreign income, and how tax residency is determined.
6 min read
Appealing for waiver of late fines to ACRA
How to appeal to ACRA for a waiver of late lodgement penalties or a review of a summons, including which form to submit and how long ACRA takes to decide.
2 min read
Setting up an Employment Agency
Who needs an employment agency licence in Singapore, which activities are exempt, and the key steps to register a business, choose premises, apply for a licence, and register personnel with MOM.
3 min read
Registered Office Address
Answers to the most common questions about registered office addresses for Singapore companies — P.O. Box, HDB, and condominium restrictions, virtual office alternatives, and how to file a change with ACRA.
3 min read
Dormant Company Guide
An easy-to-understand guide to the compliance and regulatory rules that apply to dormant companies in Singapore, covering annual return filing, audit exemption, financial statement preparation, and IRAS obligations.
3 min read
Singapore Branch Guide
A foreign company's obligations when registering a Singapore branch, covering the local agent requirement, financial account preparation, annual filing with ACRA, and corporate income tax filing deadlines.
4 min read
Singapore Financial Reporting Standard for Small Entities
What the SFRS for Small Entities is, which companies qualify to use it, how it differs from full FRS, and the three-way framework decision created by the 2027 changes.
8 min read
Singapore Tax Residency Status
How the tax residency of a Singapore company is determined by where control and management is exercised, the factors courts look at, and when a Certificate of Residence can be obtained.
3 min read
Annual General Meeting
What a company's AGM is, when it must be held, the exemptions available, how to apply for an extension of time, and the penalties directors face for non-compliance.
2 min read
Setting up a Travel Agency
Who needs a Travel Agent Licence in Singapore, the pre-conditions and documents required to apply, and answers to common questions about the application process.
8 min read
Tax Treatment of Reinstatement Costs
When reinstatement costs on vacating leased premises are deductible in Singapore, the three conditions a claim must meet, and why an accounting provision for those costs is not enough.
3 min read
Tax Treatment of Motor Vehicle Expenses
Which motor vehicle expenses a Singapore company can deduct, why expenses on S-plated and most company cars are not deductible even when used for business, and the important distinction between hiring a car and paying for transport.
3 min read
Choosing Accounting Software for a Singapore Business
What to look for in accounting software as a Singapore business, from GST-compliant tax invoices and InvoiceNow readiness to IRAS filing and record retention, and why we no longer recommend Wave.
5 min read
Setting up a Local Company
An overview of Singapore local company types and who can incorporate one, plus the core requirements around company name, constitution, registered address, share capital, directors, shareholders, and company secretary.
5 min read
Audit Exemption and the Small Company Concept
When a Singapore private company is exempt from audit under the small company concept, the two-of-three test for the company and for its group, the shareholder right to demand an audit anyway, and what the exemption does not remove.
6 min read
Share Certificates
What every Singapore share certificate must state, the statutory timeline and penalties for issuing one under the Companies Act, and answers to common questions about custody, loss, and signing.
3 min read
Apostille and Legalisation of Singapore Documents
How to get a Singapore document accepted overseas: a single Apostille from the Singapore Academy of Law for Hague Convention countries, or the longer notarisation, authentication and embassy legalisation route for the rest.
5 min read
Personal Tax Rebate (YA2015)
A summary of the one-off SG50 personal income tax rebate for Year of Assessment 2015, including how the rebate was calculated and who received it.
1 min read
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