Category: Corporate Secretarial

How to close a Singapore company in 2026: Section 344 strike-off (free, from ~4 months) vs members’ voluntary winding up, with the IRAS tax and GST steps to finish first.

Section 175A lets a Singapore private company skip its AGM by sending financial statements within 5 months of FYE. Member safeguards, the S$60 annual return, and the penalties explained.

Hold your AGM within 6 months of FYE, or lawfully skip it under s175A. EGMs need a 10% requisition and 14 days’ notice. Deadlines, quorum and ACRA penalties explained.

Singapore’s RORC explained: who is a registrable controller, the more-than-25% tests, lodgement at incorporation since 16 June 2025, the 2-business-day update rule, and S$25,000 penalties.

Singapore’s corporate tax is a flat 17% before exemptions. See the SUTE and partial exemption bands, the YA 2026 50% CIT rebate and S$2,000 grant, ECI rules and the 30 Nov Form C-S/C deadline.

Singapore’s Corporate Service Providers Act 2024 commenced 9 June 2025, replacing registered filing agents with registered CSPs to tighten AML controls. Here is why it matters and how to verify your provider on ACRA’s Bizfile.

Does your Singapore company need an audit? The small company exemption: 2-of-3 criteria (S$10m revenue, S$10m assets, 50 staff), small group and dormant rules, who still needs an audit, plus ACRA’s 2026 review status.

A 2026 guide for Singapore Pte Ltd directors: the 6-month AGM and 7-month annual return deadlines after FYE, the S$60 BizFile filing fee, what the AR contains, and the flat S$300/S$600 late penalty.

Singapore’s GST InvoiceNow e-invoicing mandate extends to all GST-registered businesses by 1 April 2031. See the full phased timeline, turnover bands, who acts when, and how to get Peppol-ready.