The Special Pass During an Employment Pass or S Pass MOM Appeal: What Employers Can and Cannot Do When the Ministry of Manpower rejects an Employment Pass or S Pass application and the employer decides to appeal, a practical question follows almost immediately: what is the candidate's status while that appeal is being decided? Employers [...]
LEAD Programme Singapore: How Trade Associations Can Fund Industry Projects Most of our clients at Raffles Corporate Services run private limited companies, but a fair number also sit on the committee of a trade association, chamber of commerce, or precinct body in their spare time. If you are one of them, you have probably heard [...]
Form IR21 Tax Clearance for Foreign Employees Leaving Singapore: Deadlines and Consequences of Missing It When a foreign employee resigns, is retrenched, or is posted out of Singapore, the employer's obligations do not end with a final payslip. Singapore's Income Tax Act 1947 requires employers to seek tax clearance for non-citizen employees before their final [...]
The IRAS Advance Ruling System: Process, Fees, and When It's Worth Applying Every so often, a Singapore company faces a transaction where the tax treatment genuinely isn't clear from the Income Tax Act 1947 alone. A group restructuring, a cross-border royalty arrangement, or a proposed sale of shares that might or might not qualify for [...]
Refusal to Register a Share Transfer in a Singapore Private Company: Directors' Discretion and Its Limits Most Singapore private companies keep a tight rein on who is allowed to hold their shares, and the constitution usually gives the board a discretion to refuse to register a transfer. That discretion is real, but it is not [...]
GST registration, filing and InvoiceNow: Common mistakes and rejection reasons. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough covering eligibility, cost, process and pitfalls.
Estimated Chargeable Income (ECI) filing: Common mistakes and rejection reasons. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough covering eligibility, cost, process and pitfalls.
Form C, C-S and C-S Lite filing: Common mistakes and rejection reasons. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough covering eligibility, cost, process and pitfalls.
Once a winding up application is filed against a Singapore company, section 130 of the IRDA voids most dispositions unless the Court grants a validation order. Here is the full process, case law factors, and indicative costs.
Since May 2021 the Letter of Consent route for Dependant's Pass holders has narrowed to running your own business, with one notable exception for ONE Pass spouses.