A company may wish to return its profits in the form of dividends to its shareholders. To declare dividends, the following documents should be prepared.

  1. A directors’ resolution
    There should be meeting minutes or a form of written declaration where the directors of the company had voted for and approved that dividends are to be paid to the shareholders.
  2. Dividend vouchers
    This is essentially a dividend receipt. It records the details of the dividend payment and the declaration by the company directors agreeing to issue the dividend.

Information that should be on the dividend voucher:

  • Name of the shareholder receiving the dividend
  • Address of the shareholder receiving the dividend
  • Name of the company issuing the dividend
  • The registered address of the company issuing the dividend
  • Date of issue
  • Number of shares held by the shareholder
  • Payment per share
  • Total dividend paid
  • Signature of representative (typically the company director)

If you need assistance with matters relating to dividends, you may contact us at [email protected].


When in doubt, seek legal advice or consult an experienced ACRA Filing Agent.

Yours Sincerely,
The editorial team at Singapore Secretary Services

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