Every Singapore-incorporated company must file an annual return with ACRA. There are no exceptions for dormant companies, holding companies, or companies with no revenue. Missing the deadline triggers automatic financial penalties, and persistent non-compliance can result in ACRA striking the company off the register. This guide explains what an annual return is, who must file [...]
Singapore's InvoiceNow initiative — the national e-invoicing network built on the Peppol standard — is moving from opt-in to mainstream. From 1 November 2025, all new GST-registered businesses were required to use InvoiceNow-compliant accounting software from the date of GST registration. From 1 April 2026, re-registrants are subject to the same requirement. Voluntary adoption is [...]
Registering for GST is a well-documented process in Singapore. Deregistering is less talked about — but it is just as important to get right. Errors in the deregistration process can result in penalties, a missed deemed supply assessment, or a late final GST return that triggers interest charges. This guide walks through the complete GST [...]
Singapore directors face a sharper compliance environment in 2026. The Corporate Accountability and Limited Liabilities (Amendment) Act 2025 (CALA 2025), which took effect on 6 May 2026, has raised the stakes for director accountability — and ACRA’s recent public communications make clear that enforcement is a top priority for the year ahead. Whether you sit [...]
In FY2024/25, the Inland Revenue Authority of Singapore (IRAS) completed over 2,800 GST audits and recovered approximately S$205 million in tax and penalties. That figure — larger than many small Singapore companies' annual revenues — should make every business owner stop and ask: could my business be next? The short answer is that IRAS does [...]
Share transfers and stamp duty on shares — Eligibility and requirements checklist. For directors and company secretaries managing ACRA compliance. Practical 2026 guide.
Share issuances, allotments and pre-emption rights — Eligibility and requirements checklist. For directors and company secretaries managing ACRA compliance. Practical 2026 guide.
Constitution amendments and special resolutions — Eligibility and requirements checklist. For directors and company secretaries managing ACRA compliance. Practical 2026 guide.
Director appointments, resignations and removals in Singapore — eligibility, the resident-director rule, ACRA filing deadlines and the step-by-step process.
RORC and beneficial-owner register duties under the CSP Act 2024 and Companies Act — who must keep them, deadlines, penalties and the 2026 filing checklist.