by The Raffles Corporate Services Editorial Team | Jul 23, 2026 | Tax
13O → 13U transition mechanics — Eligibility and requirements checklist The 13O → 13U transition mechanics describe how a Singapore family office fund that began on the section 13O onshore scheme upgrades to the larger section 13U Enhanced Tier scheme once its assets...
by The Raffles Corporate Services Editorial Team | Jul 23, 2026 | Tax
Section 13D offshore fund scheme — Eligibility and requirements checklist The section 13D offshore fund scheme is a Singapore tax exemption, granted under Section 13D of the Income Tax Act 1947, that exempts qualifying income of a non-resident fund from Singapore tax...
by The Raffles Corporate Services Editorial Team | Jul 23, 2026 | Corp Sec Library, Tax
Tax compliance in Singapore has traditionally been treated as a back-office finance function. IRAS has been steadily changing that, encouraging companies to treat tax as a matter of corporate governance owned at board level. Two voluntary programmes sit at the centre...
by The Raffles Corporate Services Editorial Team | Jul 23, 2026 | Corp Sec Library, GST, Tax
Most Singapore business owners know the basics of GST registration — once your taxable turnover crosses S$1 million, you register, charge 9% GST and file returns. But once a business grows into a group of related companies, or a single company runs several...
by The Raffles Corporate Services Editorial Team | Jul 22, 2026 | Tax
Section 13U enhanced-tier fund scheme — Eligibility and requirements checklist The Section 13U enhanced-tier fund scheme is a Singapore tax incentive that exempts qualifying income of larger fund vehicles, including those used by family offices, from Singapore tax....
by The Raffles Corporate Services Editorial Team | Jul 22, 2026 | Tax
Section 13O tax incentive scheme — full lifecycle — Eligibility and requirements checklist The Section 13O tax incentive scheme exempts qualifying income of a Singapore-based fund vehicle managed by a family office from Singapore tax, provided conditions on assets,...
