June 5, 2026
Audit Exemption Singapore 2026: The Small Company & Small Group Concept
Most Singapore private companies do not need to be audited. Here is the 2026 small-company and small-group audit exemption framework in detail.
Read article ↗The knowledge to move forward.
Category: Accounting
May 11, 2026
Singapore’s Global Minimum Tax (Pillar 2) 2026: What MNCs Must Do Before the June Deadline
Short answer: Singapore’s Multinational Enterprise (Minimum Tax) Act 2024 applies Pillar Two to groups with consolidated revenue of at least EUR 750 million in two of the four…
Read article ↗
May 10, 2026
Transfer Pricing in Singapore: IRAS Documentation Requirements & Compliance Guide (2026)
A Singapore transfer pricing documentation file should explain the company’s related-party transactions and how their prices are supported. Start by assessing the documentation requirement, then connect the analysis…
Read article ↗
May 7, 2026
Singapore Group Relief 2026: Section 37C Guide to Transferring Losses Within a Corporate Group
One of the easiest tax wins available to a Singapore corporate group is also one of the most overlooked: the group relief system under Section 37C of the…
Read article ↗
May 6, 2026
Capital Allowances in Singapore: Section 19, 19A and Industrial Building Allowance Explained (2026)
Capital allowances are the Singapore tax system’s substitute for accounting depreciation. Because IRAS does not recognise depreciation as a deductible expense, every Singapore company that invests in plant,…
Read article ↗May 5, 2026
Audit Exemption for Small Companies in Singapore: Section 205C Eligibility, Group Tests & 2026 Review
For most Singapore SMEs, the question “do we need to be audited?” has a one-line answer: not if you qualify as a “small company” under Section 205C and…
Read article ↗Real people. Right here in Singapore.