Accounting and tax planning

• Bookkeeping — monthly or quarterly cycles using cloud accounting platforms (Xero, QuickBooks, NetSuite); bank and intercompany reconciliation; SFRS-compliant financial statement preparation.
• Estimated Chargeable Income (ECI) — filing within three months of fiscal year-end as required by IRAS.
• Corporate income tax filing — annual Form C-S (for companies meeting the S$5M revenue and other simplified-reporting conditions) or Form C, prepared and submitted to IRAS by the corporate tax filing deadline (30 November paper / 15 December e-filing).
• GST registration and returns — registration mandatory when taxable turnover exceeds S$1M on a calendar-year retrospective basis (the rule effective from 2019) or is reasonably expected to exceed S$1M in the next 12 months on a prospective basis; voluntary registration available below the threshold where input-credit recovery is cash-flow advantageous.
• Tax structuring — SUTE qualification (subject to qualifying-company conditions), Foreign-Sourced Income Exemption under s.13(8), s.13(9) and s.13(12) ITA, group treasury arrangements, and intercompany transfer pricing documentation under IRAS guidance (contemporaneous TPD required where gross revenue exceeds S$10M and per-category related-party transactions exceed IRAS thresholds — e.g. S$15M for goods, S$1M for services, loans, or royalties).
• Personal tax — for principals, founders, and senior executives, including residency timing, employment income optimisation, dual-residency tie-breaker analysis under applicable double tax agreements, and treatment of legacy NOR holders whose final benefit year was YA 2024 (the NOR scheme closed to new applications from YA 2020; the last cohort’s benefit year ended YA 2024).
• HNW and family office tax planning — coordination with the family office structure (Section 13O / 13U schemes via our family office practice) so the operating, holding, and fund layers stay tax-clean and the substance requirements at each layer are evidenced rather than assumed.

Singapore's small-company audit exemption applies to privately held companies that meet at least two of three thresholds in the past two financial years — revenue ≤ S$10M, total assets ≤ S$10M, employees ≤ 50. Most early-stage Pte Ltd companies fall under the exemption and are not statutorily required to audit.

For companies above the small-company threshold or operating in regulated sectors (financial services, fund management, payment services), we coordinate with ACRA-registered public accountants for the annual audit and prepare the audit-ready documentation upfront. ALG does not perform audit; audit is performed by the external public accountant under their own professional licence.

We engage on annual retainer covering the full accounting and tax cadence — bookkeeping cycle, ECI within three months of FYE, corporate tax filing, GST returns where applicable, and personal tax filings for principals where included in scope. For groups with multiple Singapore entities or with operating activity in adjacent jurisdictions, we map the calendar across entities and coordinate with the corporate secretary to keep the statutory and tax workstreams aligned.

Transaction-driven work — financing rounds, restructuring, exit preparation, family office onboarding — runs as a separate workstream and is scoped on a per-engagement basis rather than within the retainer.

SUTE and PTE are different reliefs. The Start-Up Tax Exemption applies to qualifying new companies in their first three Years of Assessment (75% on the first S$100,000 of normal chargeable income, 50% on the next S$100,000). The Partial Tax Exemption applies thereafter and to non-qualifying companies (75% on the first S$10,000 of normal chargeable income, 50% on the next S$190,000). Investment holding companies and property development companies are excluded from SUTE.

Foreign-source income is not automatically tax-free. Foreign-source income received in Singapore is taxable unless it qualifies for exemption under ITA s.13(8) (foreign-source dividend, branch profits, and service income subject to the headline tax rate and subject-to-tax conditions), s.13(9) (specified foreign income from gazetted treaty jurisdictions), or s.13(12) (specific case-by-case approval). The exemption regime is real but conditional; income brought into Singapore on the assumption it is automatically exempt is a recurring source of restated returns.

ECI filing is separate from corporate tax filing. ECI is an estimate filed within three months of FYE; the corporate tax return (Form C-S or Form C) is filed by the IRAS deadline (generally 30 November for paper, 15 December for e-filing). Late ECI does not waive the corporate tax filing; both must be filed.

ALG provides accounting and tax services to Singapore Pte Ltd companies across cross-border SME, holding-structure, and family-office contexts. Anlian Group has been operating since 2018; the ACRA Filing Agent licence (FA20200346) was granted in 2020. Specific engagement texture is shared under engagement letter, not on the public site.

For HNW-specific structuring at the personal-tax and family-office boundary, see Singapore Tax Optimization for HNW Individuals and Family Office Structures (2026).

Closely related pillars: Singapore Company Incorporation (initial setup), Corporate Secretarial Services (ACRA cadence), and Family Office Setup (13O / 13U structures and the tax architecture around them).

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