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 has long been recognised as one of Asia's premier business and investment hubs. Among the most powerful but least discussed corporate structures available here is the Investment Holding Company (IHC). Whether you are a high-net-worth individual consolidating a portfolio of assets, a business owner creating a group structure, or a family office organising generational [...]
GST registration, filing and InvoiceNow — Timeline and processing benchmarks. For Singapore SMEs managing tax and accounting compliance. Practical 2026...
Estimated Chargeable Income (ECI) filing — Timeline and processing benchmarks. For Singapore SMEs managing tax and accounting compliance. Practical 2026...
Form C, C-S and C-S Lite filing — Timeline and processing benchmarks. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthro...
Singapore Financial Reporting Standards (SFRS) basics — Timeline and processing benchmarks. For Singapore SMEs managing tax and accounting compliance. P...
Bookkeeping for Singapore SMEs — Timeline and processing benchmarks. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrou...
Does your Singapore company need a statutory audit in 2026? Learn the two-of-three small company exemption test, what CALA 2025's named auditor rule changes for companies that do need an audit, and how to choose an auditor.
When a Singapore company purchases machinery, equipment, computers, or other business assets, the cost cannot usually be deducted as an expense in full in the year of purchase. Instead, the Income Tax Act 1947 provides a specific mechanism — capital allowances — that lets companies claim tax deductions on qualifying capital expenditure over time. Understanding [...]
Withholding tax is one of Singapore's most frequently misunderstood corporate tax obligations. Many Singapore companies make payments to foreign vendors, overseas service providers, and non-resident professionals without realising they are required to withhold a portion of those payments and remit it to IRAS. Getting this wrong results in penalties, interest charges, and possible double taxation [...]