Audit

According to Section 205(1) of The Companies Act Cap 50, a company shall appoint an auditor within 3 months from the date of incorporation unless it is exempt from audit requirements under Section 205B or 205C. Where a company ceases to be so exempt, an auditor shall be appointed before the next AGM.

Tax

Submission of Estimated Chargeable Income ECI Form Within 3 months from financial year end
Resident individuals earning income of not less than $20,000 for the year from employment or carrying on a trade, business or profession Form B1 By 15th April / following year
Partnerships Form P
Clubs/associations/management corporations/ town councils/ trustees of pension or societies Form P1
Charitable institutions/ trustees of trusts established for charitable purposes Form P2
Executors/ administrator/ trustees of estates, trust or settlements Form T
Companies incorporated in Singapore that have commenced business or have derived income for the year

Form C

By 31st July / following year
Foreign companies registered with ACRA and have commenced business or have derived any income for the year
 




 

Corporate Secretarial

Appointment of Corporate Secretary
 		Within 6 months from date of incorporation
First Annual General Meeting (AGM)
 		Within 18 months from date of incorporation
Subsequent AGM

 		Once in every calendar year and not more than 15 months after the last AGM
Filing of Annual Return (AR) and audited accounts with the ACRA Within one month after the AGM

 

Philip Liew & Company
190 Middle Road #14-05 Fortune Centre Singapore 188979
Tel : (65) 6339 2838 Fax : (65) 6339 1138
E-mail : enquiries@philipliew.com.sg