Singapore private companies are generally expected to have their financial statements audited each year unless they qualify for an exemption. This guide shows how to apply the small company (and, where relevant, small group) tests using the 2-out-of-3 thresholds over two consecutive financial years, and what you still need to do if you are exempt.
Singapore-incorporated companies generally need statutory financial statements prepared under an applicable Singapore financial reporting framework, not simply a last-minute conversion of group IFRS packs. This guide explains what counts as statutory accounts, how to choose between SFRS, SFRS for Small Entities, and SFRS(I), and the controls directors and finance teams use to avoid ACRA-facing rework and audit delays.
Most Singapore companies should assume corporate income tax filing is an annual requirement unless IRAS has waived filing or instructed otherwise for that Year of Assessment. This guide shows a scenario-based workflow to determine whether you must file, which form applies (C‑S (Lite), C‑S, or C), and how to execute e‑filing on myTax Portal with basic internal controls.
Singapore corporate income tax filing can become messy when ECI timing, Year of Assessment mapping, and IRAS e-filing are handled late or without clear ownership. This guide sets out a predictable, FYE-anchored workflow covering ECI within three months, choosing the right return (Form C-S Lite/C-S/C), documentation controls, and practical steps if you miss a filing.
Choosing a Singapore company structure affects control, fundraising options, and how stakeholders participate as shareholders or members. This guide compares private limited by shares, public limited by shares, and public limited by guarantee, with a practical decision framework and prompts to cross-check definitions on ACRA before filing.
ACRA compliance often breaks down when year-end tasks depend on memory and handoffs between finance, directors, and the corporate secretary. This guide turns the core obligations—records, financial statements, AGM pathways, annual return filing, and event-driven updates—into a repeatable annual workflow with clear owners and checkpoints.
Work out whether your company is legally audit-required or can rely on audit exemption as a small or dormant company, including the common traps around group structures and changing activity. This guide also explains how the audit decision relates to IRAS filing (Form C-S (Lite), Form C-S, or Form C) and what financial records you should still have ready.
Singapore corporate income tax compliance is easier to manage when you treat it as a yearly workflow rather than a one-off filing task. This guide shows how to run the cycle from financial year-end close through ECI decisions, selecting the right Corporate Income Tax Return (Form C-S/C), e-filing, and NOA payment tracking using IRAS as the source of truth for deadlines.
Many teams run into trouble not because of the IRAS deadline, but because they identify the wrong filing route too late or don’t have the right accounts, computation, and supporting records ready for e‑Filing. This guide shows how to confirm whether you must file, decide between Form C and Form C‑S, and map your internal close and approvals to your financial year-end.
Singapore corporate tax compliance often goes wrong when teams treat everything as a single “annual filing” and mix up ECI, the Corporate Income Tax Return (Form C‑S/C‑S (Lite)/Form C), and ACRA annual returns. This guide breaks the work into two clear workflows with practical owners, inputs, waiver decision points, and a simple calendar you can run each year.
在新加坡，符合条件的公司可被视为免审计公司，这意味着这些公司无需委任审计师对其账目进行审计。不过，公司必须根据以下 3 项标准中的至少 2 项，符合小型公司的资格：
尽管这类小型公司可豁免审计，但仍需编制准确且符合新加坡标准的财务报表。
新加坡的审计实务
ACRA
ACRA 是新加坡的商业监管机构。它通过监管公司、会计师和企业服务提供商，确保值得信赖的商业环境。其职能包括注册、财务报告、审计、治理和信息披露。ACRA 的在线平台 BizFile+ 简化了商业流程。
IRAS
IRAS 是新加坡的税务机关。它负责评估、征收和退还税款。IRAS 还教育纳税人并调查不合规行为。MyIRAS 门户提供在线税务服务。
新加坡审计
本质上，ACRA 制定规则，IRAS 负责执行。两个机构共同协作，维护财务报告的诚信，并确保公司依法运营。这对于依赖准确财务信息的投资者、贷款方及其他利益相关者至关重要。
新加坡就业准证（EP）是面向迁居新加坡的外国专业人士、经理和高管的工作签证。
如果您符合以下条件，即可申请 EP：
✔️ 获得新加坡公司提供的管理、行政或专业职位工作机会
✔️ 固定月薪至少达到 S$5,000
✔️ 持有知名大学认可的文凭或学位
✔️ 具备专业技能、专业资格或相关工作经验
✔️ 在 COMPASS 框架下至少获得 40 分
✅ 在新加坡合法居住和工作
✅ 无需入境签证即可轻松出行
✅ 有机会成为永久居民
✅ 可灵活创办并管理自己的企业
✅ 享受新加坡的低税率优势
您是在新加坡经营企业、希望拓展业务并进入新市场的企业主吗？您是否正在考虑进入新的海外市场，或扩大现有海外市场？MRA 补助金可为您提供实现目标所需的资金支持。
MRA 补助金旨在支持新加坡拥有的企业在海外设立业务时，用于业务发展、推广及设立成本。
公司至少 30% 的股权必须由新加坡永久居民（PR）或公民直接或间接持有，并以最终个人所有权为准。
该补助金为本地中小企业承担最高 50% 的合格费用，并针对不同活动设有特定上限；每个新市场最高不超过 S$100,000，可能包括：
目前，自 2023 年 4 月 1 日至 2025 年 3 月 31 日，该补助金可覆盖最高 50% 的合格费用，上限为 S$100,000。
如果您计划在新加坡设立企业，注册成立后开设企业银行账户是必不可少的一步。专用的企业账户可确保业务交易与个人财务分开，从而实现更清晰的现金流管理、更准确的收入追踪以及更高效的费用监控。
我们的重点是展示您公司的税务实质，并协助选择符合您业务需求的银行解决方案。最重要的是，您无需亲自到场——我们会与可信赖的银行合作伙伴协作，提高您成功开设企业账户的机会。
如果您是外国人，您需要一名名义董事（本地董事）才能在新加坡注册公司。
什么是名义董事？
名义董事是指代表另一名个人或实体被任命为公司董事的个人。对于所有在新加坡设立企业的外国人而言，根据新加坡会计与企业监管局（ACRA）的规定，拥有一名名义董事是必不可少的。
新加坡有 2 种名义董事服务。
分别是：
如果您是外国人，除非您持有就业准证，否则不能担任公司的董事。
首先，您需要以一名新加坡本地董事（名义董事）的名义注册公司。随后，您需要通过您的公司申请 EPass，以便我们在您的就业准证（EP）名下将所有权转让给您。
什么是新加坡就业准证？
新加坡就业准证通常称为“EP”，是一种工作签证，签发给迁往新加坡工作的外国专业人士、经理、高管和专家。
新加坡 EP 申请的预计时间为 2 至 4 个月，具体取决于个案情况。在某些情况下，如果需要多轮上诉，可能会延长至 6 个月。
在新加坡注册公司的要求简单明了。包括：
