Productivity and Innovation Credit (PIC) legacy treatment — Timeline and processing benchmarks. For Singapore SMEs managing tax and accounting complianc...
Corporate tax exemptions and partial-exemption scheme — Timeline and processing benchmarks. For Singapore SMEs managing tax and accounting compliance. P...
Reverse-charge and Overseas Vendor Registration (OVR) — Timeline and processing benchmarks. For Singapore SMEs managing tax and accounting compliance. P...
A company resolution is only valid if it is passed in compliance with the Companies Act, the company's constitution, and applicable common law principles. When a resolution is passed improperly — whether through irregular notice, a flawed quorum, a compromised voting process, or a fundamental breach of shareholders' rights — it may be set aside [...]
Anti-money laundering (AML) and countering the financing of terrorism (CFT) compliance has moved well beyond the domain of financial institutions. In 2026, Singapore private limited companies and their directors face a significantly expanded set of AML/CFT obligations — driven by the commencement of the Corporate Service Providers Act, the implementation of the Corporate and Accounting [...]
The appointment and removal of auditors is one of the most important governance decisions a Singapore company's directors and shareholders make. It is also an area where procedural errors are common, and where the consequences — ranging from ACRA regulatory action to shareholder disputes — can be severe. This guide sets out the legal framework [...]
Singapore's Ministry of Manpower has confirmed that Employment Pass and S Pass salary floors will rise again on 1 January 2027. For employers with existing foreign employees, H2 2026 is the critical planning window — the decisions you make in the next six months will determine whether your renewals go smoothly or require difficult renegotiations [...]
For many Singapore business founders, the decision to outsource corporate secretarial, payroll, and compliance functions feels like a convenience rather than a strategy. In practice, it is one of the most consequential cost decisions a growing company makes. The total cost of maintaining these functions in-house is rarely what it appears on the payroll line [...]
For most Singapore SME directors, compliance means one thing: making sure the annual return is filed on time. In recent years, however, Singapore's regulatory architecture has changed fundamentally. The 2025–2026 wave of legislative reform — culminating in the commencement of the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) on 6 May 2026 — [...]
A general meeting requires a quorum — a minimum number of members physically or virtually present before any business can be transacted. When that quorum cannot be assembled, the meeting is inquorate and cannot lawfully proceed. For most Singapore private companies, the quorum is two members; for public companies, it is typically five. What happens [...]