About The Raffles Corporate Services Editorial Team

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So far The Raffles Corporate Services Editorial Team has created 578 blog entries.

CALA 2025 in Practice: Six Things Every Company Secretary Must Do Differently Now

The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced on 6 May 2026, bringing concrete changes to the Companies Act 1967. For company secretaries managing Singapore private limited companies day to day, CALA 2025 translates into a specific set of workflow changes that must be implemented now — not at the next annual [...]

By |2026-07-07T00:23:36+08:00July 7th, 2026|Uncategorized|

Shadow Directors and De Facto Directors: Liability Under Singapore Company Law

Singapore company law imposes substantial duties and liabilities on directors — but these obligations do not apply only to formally appointed directors whose names appear on ACRA's register. The Companies Act 1967 and Singapore's courts have long recognised two additional categories of person who may bear the same liabilities as a registered director: the shadow [...]

Reducing Share Capital in Singapore: A Director’s Guide (2026)

A Singapore private limited company can reduce its share capital — but the process is more involved than many directors realise. The Companies Act 1967 requires court approval or, where certain conditions are met, a solvency statement procedure. This guide walks directors through both routes, the legal requirements, common reasons for a reduction, and what [...]

Capital Allowances in Singapore: What Assets Qualify and How to Claim (2026)

When a Singapore company buys a fixed asset — machinery, computers, office furniture, or specialised equipment — the cost is not immediately deductible as a business expense. Instead, the Income Tax Act 1947 provides a structured alternative: capital allowances. These are tax deductions spread over the asset's useful life (or accelerated into one or three [...]

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