Dividend Declaration for Singapore Companies 2026: Section 403 Companies Act, Interim vs Final Dividends and Tax Treatment

by The Raffles Corporate Services Editorial Team | Jul 16, 2026 | Corp Sec Library, Running Your Company, Tax

Declaring a dividend is one of the most routine acts a Singapore company performs, yet it is also one of the most legally constrained. Under Section 403 of the Companies Act 1967, dividends may only be paid out of profits. Directors who authorise a dividend from an...

Foreign Sourced Income Exemption Section 13(8) Singapore (2026): FSIE Rules for Dividends, Branch Profits and Service Income

by The Raffles Corporate Services Editorial Team | Jul 15, 2026 | Corp Sec Library, Tax

Singapore taxes companies on a territorial basis: income arising in Singapore, and foreign-source income remitted into Singapore, is taxable. The bite of that “remittance” rule is softened for three particular income streams by section 13(8) of the Income...

GST Overseas Vendor Registration (OVR) Singapore (2026): Digital Services, Non-Digital Services and Low-Value Goods Rules

by The Raffles Corporate Services Editorial Team | Jul 15, 2026 | Corp Sec Library, GST, Tax

Singapore’s Goods and Services Tax (GST) used to stop at the border for services. Foreign digital service providers streamed video into Singapore living rooms, sold software subscriptions to Singapore SMEs, and shipped low-value parcels to Singapore doorsteps,...

Certificate of Residence (COR) for Singapore Companies (2026): IRAS Application, Treaty Benefits and Withholding Tax Relief

by The Raffles Corporate Services Editorial Team | Jul 15, 2026 | Corp Sec Library, Tax

If your Singapore company earns income from overseas customers, licensees, or borrowers, chances are the foreign payer will ask for a Certificate of Residence (COR). Without it, that foreign counterparty is legally required to withhold tax at the domestic statutory...

Succession planning across Singapore PR / citizenship — Timeline and processing benchmarks

by The Raffles Corporate Services Editorial Team | Jul 14, 2026 | Tax

Succession planning across Singapore PR / citizenship — Timeline and processing benchmarks Succession planning across Singapore PR / citizenship means aligning your wills, trusts, CPF nominations and asset holding structures with the residency status of each family...

Singapore charitable structures and donor-advised vehicles — Timeline and processing benchmarks

by The Raffles Corporate Services Editorial Team | Jul 14, 2026 | Tax

Singapore charitable structures and donor-advised vehicles — Timeline and processing benchmarks Singapore charitable structures and donor-advised vehicles let families and businesses formalise their giving while accessing tax deductions and durable governance....