FAQs

Company Incorporation (3)

No, you are not required to be physically present to incorporate a company. However, you may or may not need to be physically present for corporate bank account opening depending on the bank of your choice.

 

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It takes generally an hour to a day for the incorporation to be completed.

 

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SSIC stands for Singapore Standard Industrial Classification, the code is a number given to every entity in Singapore to classify the entity’s business activities to its respective categories. The code, if necessary, can be changed by passing a directors’ resolution.

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Taxes and Accounting (6)

Singapore corporate tax rate is 17%.

 

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They are Corporate Income Tax, Goods and Services Tax (GST), Stamp Duty, Property Tax and Personal Income Tax.

 

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Taxable income refers to:

  • Gains or profits from any trade or business
  • Income from investment such as dividends, interest and rental
  • Royalties, premiums and any other profits from property
  • Other gains that are revenue in nature

Such income is taxed when it is:

  • Accrued in or derived from Singapore; or
  • Received in Singapore from outside Singapore

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Form C-S is for companies that:

  • Are incorporated in Singapore;
  • Have an annual revenue of $5 million or below;
  • Derive income taxable at the prevailing Corporate Income Tax rate of 17%; and
  • Are not claiming the following:
    • Carry-back of Current Year Capital Allowances/ Losses
    • Group Relief
    • Investment Allowance
    • Foreign Tax Credit and Tax Deducted at Source

Form C-S (Lite) is for companies that qualify to file Form C-S and have annual revenue of $200,000 or below.

Form C is for companies that do not qualify to file Form C-S or Form C-S (Lite). Financial statements, tax computations and supporting schedules must be filed together with Form C.

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When to File the Form IR8A

As an employer, you are required to complete a Form IR8A and Appendix 8A / Appendix 8B / Form IR8S (if
applicable) to report the remuneration for the following employees:

(a) Full-time resident employee;
(b) Part-time resident employee;
(c) Non-resident employees including those who are based overseas and are required to render service in Singapore
during the year (exclude details of employment income where clearance has been filed);
(d) Company director (including a non-resident director);
(e) Board Member receiving Board/Committee Member fees;
(f) Pensioner; and
(g) Employee who has left the organisation but was in receipt of income in 2021 (e.g. stock options gains).

Exclude:
(a) Foreigners posted overseas after clearance has been filed (i.e. Form IR21) and did not render any employment
service in Singapore for the rest of the calendar year;
(b) Foreigners who are contracted by a Singapore employer to be based overseas and rendered their employment
services wholly outside Singapore for the whole calendar year; and
(c) Foreigners who have left the organisation where the filing of Form IR21 is required.

When to File the Form IR21

If tax clearance is required for your employee, you must file the Form IR21 at least one month before:

  1. The employee ceases to work for you in Singapore;
  2. The employee starts an overseas posting; or
  3. The employee leaves Singapore for any period exceeding three months.

 

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XBRL stands for eXtensible Business Reporting Language. It is a language for the electronic communication of business and financial data worldwide. As one of the families of “XML” languages, it is becoming a standard means of communicating information between businesses and on the Internet.

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Compliance (2)

The following types of entities have annual statutory obligations:-
– Annual Returns by local companies under s197 of the Companies Act
– Annual Filing of Financial statement by foreign companies under s373 of the Companies Act
– Annual Declaration by Limited Liability Partnerships (LLP) under s24 of the LLP Act
– Annual Returns by Variable Capital Companies (VCC) under s97 of the VCC Act

 

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From 30 Apr 2021,

$300 for late lodgment filed within 3 months after filing due date; or
$600 for late lodgment filed more than 3 months after the filing due date.

 

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Business Advisory and Support (2)

Yes, depending on the duration of the lease, the deposit typically amounts to 1 month’s rent for a 1-year lease, 2 months’ rent for a 2-year lease and so on. However, these are merely market standards and not a regulation to abide by. Other factors will include the rarity of the premise, agreed rent, types of renovation/fixtures provided in the premises.

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There are three main types of commercial properties in Singapore, namely: retail, industrial and commercial office.

Retail properties include retail shops, restaurants, gyms, bars, HDB shophouses and private shophouses

Industrial properties refer to workspaces such as B1 (offices, warehouses), B2 (factories). B1 and B2 differ by the kind of works allowed within the premises.

Commercial offices include office buildings, hotels, commercial conservation shophouses,  and business parks.

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HR Outsourcing (2)

CPF is the Central Provident Fund, which is similar to a retirement fund that funds a resident his or her housing, medical and investment needs.

 

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CPF contributions amount to 37% of the employee’s monthly wages, with 17% contributed by the employer and 20% contributed by the employee. This rate varies as the employee enters a certain age group.

 

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Immigration and Visas (3)

Who is eligible

Yes, you can apply for a Work Holiday Pass under the Work Holiday Programme if you meet these requirements:

  • You are aged 18 to 25 at the time of application.
  • You are an undergraduate or graduate of a university in Australia, France, Germany, Hong Kong, Japan, Netherlands, New Zealand, Switzerland, United Kingdom or the United States.
  • Your university is recognised by the government of the respective ten countries or regions.
  • For undergraduates: you have been a resident and a full-time student of the university for at least 3 months before applying for the pass.
  • For graduates: you were a resident and a full-time student of the university.

Note: The Work Holiday Programme has a capacity of 2,000 applicants at any one time.

What you can do

Under the Work Holiday Programme, you can get a Work Holiday Pass that lets you stay and work in Singapore for up to 6 months.

If you will be working in professions such as medicine, dentistry, pharmacy, architecture or law, you will need to comply with registration requirements to practise in Singapore.

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Professionals

List of passes for pass category
Pass type Who is it for
Employment Pass
For foreign professionals, managers and executives. Candidates need to earn at least $4,500 a month and have acceptable qualifications.
EntrePass
For eligible foreign entrepreneurs who are keen to start and operate a business in Singapore that is venture-backed or possesses innovative technologies.
Personalised Employment Pass
For high-earning existing Employment Pass holders or overseas foreign professionals. The PEP offers greater flexibility than an Employment Pass.

Skilled and semi-skilled workers

List of passes for pass category
Pass type Who is it for
S Pass
For mid-level skilled staff. Candidates need to earn at least $2,500 a month and meet the assessment criteria.
Work Permit for migrant worker
For semi-skilled migrant workers in the construction, manufacturing, marine shipyard, process or services sector.
Work Permit for migrant domestic worker
For migrant domestic workers (MDWs) to work in Singapore.
Work Permit for confinement nanny
For Malaysian confinement nannies to work in Singapore for up to 16 weeks starting from the birth of the employer’s child.
Work Permit for performing artiste
For foreign performers working in public entertainment outlets such as bars, hotels and nightclubs.

Trainees and students

List of passes for pass category
Pass type Who is it for
Training Employment Pass
For foreign professionals undergoing practical training. Candidates must earn at least $3,000 a month.
Work Holiday Pass (under Work Holiday Programme)
For students and graduates aged 18 to 25 who want to work and holiday in Singapore for 6 months.
Work Holiday Pass (under Work and Holiday Visa Programme)
For Australian students and graduates aged 18 to 30 who want to work and holiday in Singapore for 1 year.
Training Work Permit
For semi-skilled foreign trainees or students undergoing practical training in Singapore for up to 6 months.

Family members

List of passes for pass category
Pass type Who is it for
Dependant’s Pass
For spouses and children of eligible Employment Pass or S Pass holders.
Long Term Visit Pass
For parents, common-law spouses, step-children or handicapped children of eligible Employment Pass or S Pass holders.
Pre-approved Letter of Consent
For eligible spouses or children of Singapore citizens or PRs holding an LTVP/LTVP+ issued by ICA. The holder is pre-approved to work in Singapore. They can only apply for a PLOC when applying for, or renewing the LTVP/LTVP+.
Letter of Consent for ICA-issued LTVP/LTVP+ holders
For eligible spouses or children of Singapore citizens or PRs holding an LTVP/LTVP+ issued by ICA. The LOC allows the holder to work in Singapore. The employer must apply for the LOC.
Letter of Consent for Dependant’s Pass holders who are business owners
For eligible Dependant’s Pass holders who wish to operate a business.

Exemptions and working while on a visit pass

List of passes for pass category
Pass type Who is it for
Miscellaneous Work Pass
For foreign speakers, religious workers and journalists taking on a short-term work assignment of up to 60 days in Singapore.
Work Pass Exempt Activities
For performing eligible short-term activities without a work pass. Candidates must still notify MOM of their activities.
Work pass exemption for foreign students
For foreign students studying full-time at an approved school or institution in Singapore.
Work passes for holders of Long Term Visit Passes issued by ICA
For foreigners married to a Singaporean or permanent resident, or parents accompanying a child who is studying in Singapore.
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    Generally, there is little chance of success if you apply for a resident pass right after incorporating a company. However, if over time your business expands and the operations require your physical presence with justifications, it may be more viable to commence pass applications.

     

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    COVID-19 (2)

    Persons who are medically unfit to be vaccinated are not allowed to travel under the VTL (Air). Unvaccinated short-term visitors will not be allowed to travel to Singapore. However, unvaccinated:

    Singapore Citizens, Permanent Residents and Long-Term Pass holders who have received entry approval via the SC/PR Familial Ties Lane may still travel to Singapore on a non-designated flight.

     

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    Unvaccinated children aged 12 and below in the calendar year may enter Singapore on the VTL (Air). Such travellers, including Long-Term Pass holders and short-term visitors, do not need to apply for a Vaccinated Travel Pass (Air). However, they must comply with all other VTL (Air) conditions and be accompanied by a fully vaccinated VTL (Air) traveller.

     

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