Personal tax filing for SME owner-directors — Complete 2026 guide
Personal tax filing for SME owner-directors: salary vs director's fees vs dividends, CPF, resident rates, the S$80,000 cap and 2026 deadlines.
XBRL filing — full vs simplified — Complete 2026 guide
XBRL filing in Singapore 2026: full vs simplified templates, the S$500,000 threshold, who files PDF, deadlines and how to avoid ACRA rejections.
Allowable business expenses under the Income Tax Act — Complete 2026 guide
Allowable business expenses under the Income Tax Act: the section 14 and 15 tests, what is deductible, medical and renovation caps, and 2026 records.
Productivity and Innovation Credit (PIC) legacy treatment — Complete 2026 guide
Productivity and Innovation Credit (PIC) legacy treatment: clawback rules, record retention and what replaced PIC after YA 2018, for Singapore SMEs.
Corporate tax exemptions and partial-exemption scheme — Complete 2026 guide
Corporate tax exemptions and partial-exemption scheme rules in Singapore: the 17% rate, start-up exemption and YA 2026 rebate, with worked examples.
Reverse-charge and Overseas Vendor Registration (OVR) — Complete 2026 guide
Reverse-charge and Overseas Vendor Registration in Singapore: GST on imported services, OVR thresholds and the 9% rate explained for businesses.
Members’ Voluntary Winding Up vs Court-Ordered Winding Up in Singapore
When a Singapore company reaches the end of its commercial life — whether because the business has succeeded and shareholders want to realise their investment, or because the company has failed and creditors are pressing for repayment — the question of how to close it properly arises. Singapore law provides two fundamentally different pathways: Members' [...]
Singapore Retirement Age Rises to 64 on 1 July 2026: What Employers and Directors Must Know
From 1 July 2026 — just weeks away — Singapore's statutory retirement age rises from 63 to 64. The re-employment age rises simultaneously from 68 to 69. These changes are mandatory and carry significant consequences for employers who fail to comply. Directors, HR managers, and company secretaries should be reviewing their employment documentation and HR [...]
Understanding Drag-Along Rights in Singapore Shareholder Agreements
If you are a founder, investor, or minority shareholder in a Singapore private company, understanding drag-along rights is essential. These provisions — found in most institutional-grade shareholder agreements — can compel you to sell your shares even if you would prefer not to. When structured properly, they facilitate clean exits. When poorly drafted or abusively [...]
Named Auditors Under CALA 2025: What Singapore Companies and Their Boards Need to Know
From 6 May 2026, audit reports of Singapore companies that are required to have a statutory audit must now identify by name the individual public accountant primarily responsible for the engagement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), marks a significant departure from the longstanding practice of signing [...]