Singapore — governance guide
A practitioner reference for Singapore, generated from the GovernOS rules engine. Always current with the jurisdiction packs.
At a glance
Regulators & portals
Accounting and Corporate Regulatory Authority (ACRA)
Company registry · API filing
Monetary Authority of Singapore (MAS)
Financial regulator
Inland Revenue Authority of Singapore (IRAS)
Tax authority
Ministry of Manpower (incl. COMPASS) (MOM)
labor_authority
Central Provident Fund Board (CPF)
labor_authority
Entity types
Private Company Limited by Shares (Pte Ltd)
min 1 director(s) · secretary required
Public Company Limited by Shares
min 2 director(s) · secretary required · can be public
How to — common actions & what each requires
Add director
board (50%), shareholders (50%)
Directors Resolution — Appointment of Director; Consent to Act as Director (Form 45)
ACRA-Appoint-Director (due T+14d)
Companies Act 1967 (Singapore), ss.145, 153
Issue shares
shareholders (50%), board (50%)
Directors Resolution — Allotment of Shares; Share Certificate
ACRA-Return-Allotment (due T+14d)
Companies Act 1967 (Singapore), ss.161, 196A
File annual return
board (50%)
—
ACRA-Annual-Return (due T+30d)
Companies Act 1967 (Singapore), s.197
File beneficial ownership
—
Register of Registrable Controllers
ACRA-RORC (due T+2d)
Companies Act 1967 (Singapore), Part XIA (registrable controllers)
Remove director
shareholders (50%)
Members Resolution — Removal of Director
ACRA-Cessation-Director (due T+14d)
Companies Act 1967 (Singapore), ss.152, 173
Appoint officer
board (50%)
Directors Resolution — Appointment of Officer; Consent to Act as Company Secretary
ACRA-Appoint-Secretary (due T+14d)
Companies Act 1967 (Singapore), s.171
Transfer shares
board (50%)
Instrument of Transfer; Directors Resolution — Approval of Transfer; Share Certificate (transferee)
ACRA-Transfer-Shares (due T+14d)
Companies Act 1967 (Singapore), ss.126, 128
Create ESOP
board (50%), shareholders (50%)
Employee Share Option Scheme; Directors Resolution — Adoption of ESOP; Members Resolution — Approval of Share Scheme
none
Companies Act 1967 (Singapore), s.161 (share issue mandate)
Grant options
board (50%)
Option Grant Agreement
none
Companies Act 1967 (Singapore), s.161
Approve financing
shareholders (50%), board (50%)
Directors Resolution — Approval of Financing Round; Members Resolution — Allotment Mandate; Subscription Agreement
ACRA-Return-Allotment (due T+14d)
Companies Act 1967 (Singapore), ss.161, 63A
Approve dividend
board (50%)
Directors Resolution — Declaration of Dividend
none
Companies Act 1967 (Singapore), s.403
Create subsidiary
board (50%)
Directors Resolution — Incorporation of Subsidiary
ACRA-Incorporation (due T+0d)
Companies Act 1967 (Singapore), ss.17, 19
Amend constitution
shareholders special (75%)
Special Resolution — Alteration of Constitution
ACRA-Notice-Resolution (due T+14d)
Companies Act 1967 (Singapore), ss.26, 184
Change company name
shareholders special (75%)
Special Resolution — Change of Name
ACRA-Change-Name (due T+0d)
Companies Act 1967 (Singapore), s.28
Prepare AGM
board (50%)
Notice of Annual General Meeting; AGM Minutes
none
Companies Act 1967 (Singapore), ss.175, 177
Approve audit / accounts
board (50%), shareholders (50%)
Directors Resolution — Approval of Financial Statements; Members Resolution — Appointment of Auditor
none
Companies Act 1967 (Singapore), ss.201, 205
file-eci
board (50%)
Estimated Chargeable Income (ECI)
IRAS-ECI (due T+92d)
Income Tax Act 1947, s.63
file-corporate-tax-return
board (50%)
Form C / C-S / C-S (Lite) — Corporate Income Tax Return
IRAS-Form-C (due T+334d)
Income Tax Act 1947, s.62
register-gst
board (50%)
GST Registration Application (Form GST F1)
IRAS-GST-F1 (due T+31d)
Goods and Services Tax Act 1993, s.9 + First Schedule
file-gst-return
board (50%)
Quarterly GST Return (F5)
IRAS-GST-F5 (due T+31d)
Goods and Services Tax Act 1993, s.41
file-withholding-tax
board (50%)
Form IR37 / S45 — Withholding Tax Filing
IRAS-S45 (due T+75d)
Income Tax Act 1947, s.45
apply-work-pass
board (50%)
Employment Pass Application (COMPASS)
MOM-EP (due T+0d)
Employment of Foreign Manpower Act 1990 + COMPASS framework (in force from 1 September 2023; existing EPs from 1 September 2024)
renew-work-pass
board (50%)
Employment Pass Renewal
MOM-EP-Renew (due T+0d)
Employment of Foreign Manpower Act 1990
spass-quota-check
board (50%)
S Pass / Work Permit Quota Check
none
Employment of Foreign Manpower Act 1990
file-cpf-contribution
board (50%)
Monthly CPF Contribution Schedule
CPF-Monthly (due T+14d)
Central Provident Fund Act 1953
file-financials-xbrl
board (50%)
XBRL Financial Statements
ACRA-XBRL (due T+30d)
Companies (Filing of Documents) Regulations 2003, reg.5
change-registered-office
board (50%)
Directors Resolution — Change of Registered Office
ACRA-Change-Office (due T+14d)
Companies Act 1967 (Singapore), s.142
Reference only — not legal advice. Rule packs are directionally accurate and being legally validated per jurisdiction.