Beyond incorporation: Part 3

结合后下一步是什么？狗万滚球官网

因此，您已纳入您的业务，并已准备好开始。但是，一家公司并未自动准备好在形成后开始进行业务。大多数企业将不得不解决工作通过，人员配置，办公空间和住宿以及商业许可等操作事项。

还有许多的任务,一个新的伴随矩阵y must complete before it can start operating effectively. Some of the tasks relate to statutory regulations, such as setting up statutory books, and registering for taxes and licenses. Subsequently a business entity must also stay “in good standing” with the Accounting and Corporate Regulatory Authority to maintain its legal status.

年度要求保持公司良好的身份

The following annual statutory compliance requirements apply to Singapore private limited companies.

1。Preparation of Financial Accounts

Accounting standards in Singapore are now prescribed in the Companies Act and are known as Financial Reporting Standards (FRS).

公司的财务账户必须按照新加坡FRS编写，并必须包括以下内容：

• 董事陈述
• 综合收益陈述
• Statement of Financial Position;
• 股权变动陈述;
• 现金流量陈述及;
• 财务报表附注。

新加坡的财务报告标准与国际财务报告标准（IFRS）密切一致。

A company, unless exempt, is required to submit its audited financial statements, in XBRL, within one month of its Annual General Meeting (AGM).

An audit exemption is available for small private companies which are defined as those that meet two out of the three criteria detailed below:

• Total annual revenue less than SG$10M;
• Total assets less thank SG$10M;
• Less than 50 employees.

2。第一届年度股东大会（AGM）

每家公司必须在财政年度结束日期的6个月内持有AGM。以下一般规则适用于AGMS：

• The first AGM must be held within 18 months of its incorporation;
• Private companies are allowed to dispense with AGMs if at a general meeting of the company a resolution to that effect is passed by all members with voting rights;
• 私营公司可以免除持有AGMS，如果它是一个相关的休眠公司或财务报表，请送到有权在财政年度结束后5个月后出席此类会议的人员。

Notwithstanding the above, the reference to any act that ought to be transacted at an AGM shall still be transacted by way of a resolution by written means.

3.年度申报备案

Every company must lodge an Annual Return (AR) with ACRA within 7 months from the financial year end. Particulars of the company officers, registered address, and auditors (if applicable) must be included in the AR. A full set of accounts in XBRL format, according to a minimum requirement list within the new ACRA Taxonomy 2013 must also be attached with the AR.

Certain companies are exempt from attaching their accounts to the annual return being:

• Exempt private companies (EPC) (i.e. no corporate shareholders and total shareholders < 20) that are solvent;
• 相关休眠公司。

4。提交年度税收年度返回

All Singapore companies are required to file annual tax returns with the Inland Revenue Authority of Singapore (IRAS).

There are two separate filings required as part of the annual tax returns:

• 估计收入收入（ECI）在本公司财政年度结束3个月内提交（除非实现某些豁免）;
• 11月30日（硬拷贝形式）和12月15日（电子申请）提交的所得税申报表。

a）ECI归档

一家公司必须在本公司会计期间结束时3个月内提交税务机关申报其对税务机关的收入和估计收入。

The revenue to be declared in the ECI form refers to a company’s main source of income and excludes items like capital gains on disposal of fixed assets. Even if the company estimates its chargeable income as zero, it still has to file a "Nil" ECI.

公司可能免征申请ECI形式，因此管理层应审查ECI豁免标准，以确定是否适用。

b）所得税申报表申请

新加坡所得税制度是其结构和组织的年度。计算和收取所得税的法定纳税年度通常称为评估年份。新加坡采用前夕税收的基础。换句话说，结束前一年结束的会计年度的利润将成为当前评估年份评估的基础。

The statutory deadline for filing corporate income tax return is 30 November of Year of Assessment. As an example, if the accounting period of your company is April 1, 2015 – March 31, 2016, the income tax return filing deadline for the company will be 30 November 2017.

c）所得税申报表

该公司必须提交一套完整的退货，包括C表，审计/未经审核的账户和税收计算。表格C是公司宣布其收入的宣言表格，而税收计算是征税，表明根据公司账目显示对净利润/亏损的调整，以达到收费的收入。如果符合某些条件，则休眠公司可申请豁免提交纳税申报表。

d）未提交年度回报的后果

如果公司未能提交其ECI退货，则会收到评估通知（NOA），详细介绍公司收入的估计。即使公司不同意并打算提交反对意见的通知，他们也必须在一个月内结算预计费用。

If a company fails to submit its tax return and / or Form C there are many levels available to the tax authorities:

• An estimated Notice of Assessment (NOA) may be issued;
• 未缴纳纳税申报通知和高达1,000美元的合成费;
• 第65B（3）第65B（3）通知署长根据所得税法和高达1,000美元的合成费;
• A court summons to the director of the Company;

如果申报尚未在2年内进行，本公司将收到处罚，罚款高达1,000美元。

5. Good and Services Tax (GST)

A company must also ensure it registers for GST and submits quarterly returns if its taxable turnover is expected to exceed $1 million unless otherwise exempt. The expectation should be based on agreed contracts, accepted orders, or agreed quotations. It should not be based on market assessment or business plans.

A company is exempt from registering for GST if taxable turnover is wholly or mainly from zero-rated supplies and therefore may apply for an exemption from registration.

公司必须在30天内从责任或预测出现时在30天内注册。延迟注册将导致以下内容之一：

• 注册将在该公司对注册责任的回答;
• 即使没有从客户收集GST，要求在过去的销售情况下占据过去的销售额的要求;
• 潜在的罚款高达10,000美元，罚款等于GST的10％。

If such a situation arises it is always best to provide full disclosure to mitigate any potential penalties.

关键要求：

确保您进行所有必要的后期和持续的要求，例如年度报告和特许经营税额，为您的业务非常重要。这样做，有助于保护所有者的个人资产（保护公司面纱），并使贵公司保持良好的成立状态，这意味着您的公司已以正确及时的方式达到所有国家要求。狗万滚球官网

After incorporation, establish a business calendar for yourself that notes all the important steps and deadlines for your company. In Singapore, these tasks can be straightforward however, given the advanced nature of the tasks, it may be best to seek professional help.

本文由Hawksford制作，并不构成法律建议。它只旨在仅提供一般信息。

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