Form C-S, Form C-S Lite or Form C for YA 2026?

by The Raffles Consulting Services Editorial Team | Aug 10, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesForm C-S, Form C-S Lite or Form C for YA 2026?Choose the correct Singapore corporate tax return for YA 2026 using revenue, tax-rate and claim tests, then prepare the supporting file. Use Form C-S Lite only if the Singapore-incorporated...

Singapore corporate tax filing calendar for YA 2026

by The Raffles Consulting Services Editorial Team | Aug 9, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesSingapore corporate tax filing calendar for YA 2026Coordinate ECI, the YA 2026 return, assessments, payment and the 50 per cent corporate income tax rebate. For Year of Assessment 2026, a Singapore company generally files Estimated...

Singapore Pillar Two deadlines for first-year filings

by The Raffles Consulting Services Editorial Team | Aug 8, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesSingapore Pillar Two deadlines for first-year filingsTrack Singapore MTT, DTT and GloBE registration and first-filing dates, including the 18-month transition-year deadline. An in-scope multinational group with a 31 December 2025 year end...

Singapore withholding tax: check overseas payments before paying

by The Raffles Consulting Services Editorial Team | Aug 7, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesSingapore withholding tax: check overseas payments before payingCheck payee residence, payment type, service location, treaty relief and filing dates before paying an overseas company from Singapore. A Singapore payer should check...

Singapore foreign-sourced income exemption: what to check before receiving funds

by The Raffles Consulting Services Editorial Team | Aug 6, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesSingapore foreign-sourced income exemption: test the evidence before remittanceA practical Section 13(8) evidence test for foreign dividends, branch profits and service income before a Singapore company receives funds. A Singapore tax...

Singapore GST registration: two turnover tests businesses must track

by The Raffles Consulting Services Editorial Team | Aug 5, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesSingapore GST registration: retrospective and prospective monitoringA monthly GST registration control for Singapore businesses covering taxable turnover, forecasts, 30-day filing and evidence. A Singapore business should monitor GST...