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Foreign Sourced Income

Foreign Sourced Income

What Foreign-Sourced Income is considered taxable? What Foreign-Sourced Income is considered taxable? The Inland Revenue Authority of Singapore (IRAS) generally defines foreign-source income as profits that arise from a trade or business carried on outside of...
SSIC CODE – Principal Activities

SSIC CODE – Principal Activities

A company is permitted to have two principal activities which are based on the Singapore Standard Industrial Classification (SSIC) 2015 report. Use our free SSIC Search to find the Singapore Standard Industrial Classification (SSIC) 2015 code corresponding to your...
Share Capital For Pte. Ltd.

Share Capital For Pte. Ltd.

What Is Authorised Share Capital? Authorised share capital can be defined as the largest amount of share capital that a company can issue. This amount will be agreed on when the company is being incorporated. This amount can be increased at a later date if the...
Do you need an Audit?

Do you need an Audit?

Q1: When will the small company audit exemption take effect? The audit exemption will be applicable for financial years beginning on or after the change in the law (1 Jul 2015). Transitional provisions have been provided for the first two years after the change in...