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Category: Corp Sec Library

July 23, 2026
How share consolidation and subdivision work under Section 71 of the Companies Act in 2026 - the ordinary resolution, the ACRA notice, and how it differs from a…
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July 23, 2026
How the IRAS Tax Governance Framework (TGF) and CTRM work in 2026 - principles, who they target, and the grace periods, penalty waivers and audit step-downs on offer.
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July 23, 2026
How to reduce a Singapore company's share capital without going to court in 2026 - the Section 78B solvency-statement route, special resolution, ACRA lodgement and creditor objection period.
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July 23, 2026
How GST group and divisional registration work in Singapore in 2026 - eligibility, the 66% control test, disregarded intra-group supplies and joint liability.
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July 22, 2026
How creditors file a proof of debt in a Singapore liquidation: Form 77, the IRDA process, documents required, timelines, and appealing a rejected claim.
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July 22, 2026
The powers and duties of a liquidator in a Singapore winding up under the IRDA 2018: Section 144 powers, statutory duties, distribution and creditor rights.
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