什么是休眠公司?如何申请?

If your company stops all business activities, it will be considered dormant. This article explains the requirements for dormant companies, the dormant company application process, and how dormant companies submit annual reports.

I can obviously cancel the company, why should I keep the dormant state?

If you want to close the company, you can also write it off. If you do not have any further development plans for the company, and do not want to bear the company's maintenance costs, then canceling the company may be a good solution.

But if you can't rule out using the company again in the future, it's best to consider keeping it dormant. You only need to follow the procedure to apply for dormancy, and only pay a small portion of the retention fee each year. If you have a brand name, license or patent related to the company, you can keep it dormant. After applying for dormancy, you can also use the company to strategically hold investments in Singapore, but you may not be able to earn income from it.

What is a dormant company?

If a company does not have any related business activities, the company will become dormant: for example, you have not sold or bought anything, did not hire anyone, paid no dividends, and have no income. In Singapore, the dormant status application will involve the Singapore Accounting and Enterprise Authority (ACRA) and the Singapore Taxation Authority (IRAS), and their definitions of dormant status are different. You need to meet ACRA's dormant requirements so that you don't have to submit financial statements to them. If you do not want to file a tax return, you must meet the dormancy requirements of the Inland Revenue Authority of Singapore (IRAS). Your company may only be regarded as a dormant company by one of the parties.

ACRA's definition of dormant companies

ACRA will exempt dormant companies from the obligation to submit financial statements and convene annual shareholders' meetings. ACRA's definition of dormant company is: a company that does not have any accounting in a certain period. ACRA will still treat your company as a dormant state even if it is doing the following:

  • Appoint company secretary
  • Keep registered address, register and account book
  • Pay fines or fees to ACRA

IRAS definition of dormant company

The Singapore Inland Revenue Department can exempt dormant companies from the obligation to file tax returns. For them, the most important part of the definition of dormant company is: the company does not have any income. Even if there is expenditure, it will not affect the sleep state.

How do I apply for a dormant company?

通知当局(ACRA和IRAS)关于您公司的休眠状态实质上就是相应地准备年度备案材料。最重要的就是要确保您的公司分别满足ACRA和IRAS的休眠要求。需要休眠公司服务时,一个好的代理机构既可以确保您的公司满足所有休眠要求,还可以帮您处理备案工作。

如果我的公司成为休眠公司,是否就不用向ACRA提交财务报表了?

是的,但前提是您的公司要满足以下三个要求:

  • 您的休眠公司不是上市公司或上市公司的子公司
  • 履行实际资产测试:总资产不超过50万新币
  • 自上一个财政年度结束以来,您的公司一直处于休眠状态

休眠公司还需要向新加坡税务局(IRAS)呈报纳税申报表吗?

您可以向IRAS申请豁免,以免除您呈报纳税申报表(C-S/C表格)的义务。以下是满足该申请条件的具体要求:

  • 公司活跃期间的所有财务报表已提交,所有税款已缴清
  • 公司无任何投资。若有投资,该投资不会产生任何收入
  • 在未来两年内公司不进行任何商业交易
  • 您已取消注册消费税(如适用)

休眠公司可以重新营业吗?

可以,您可以随时重新开始营业。但重新营业后,公司必须在收到收入之日起一个月内通知新加坡税务局(IRAS)。通知税务局实际上就是需要一名公司职员发送电子邮件至ctmail@iras.gov.sg 并请求一份所得税申报表。以下是新加坡税务局(IRAS)要求邮件包含的内容:

  • 邮件标题:“公司重新营业,请求所得税申报表”
  • 公司名称和唯一实体编码(UEN)
  • 重新营业开始日期以及新增的主要业务(如适用)
  • 收到其他来源收入的日期,例如利息、股息、租金等(如适用)

维持休眠公司需要花多少钱?

要完成年度备案,您需要公司秘书服务和会计服务。但由于所涉程序较少,每年的保留费会很低。Osome的睡美人套餐包含了秘书服务、会计服务和其他所有相关费用,只需590新币/年。对于活跃公司,类似服务套餐的价格最少是900新币/年

下一步

如果您想为公司申请休眠状态、注销公司或需要了解更多信息,我们的专业人员随时为您服务。可通过安全聊天窗口免费咨询。

This article was written by Osome professionals. Osome — An online provider of company registration services, secretarial services and accounting services in Singapore. We can help entrepreneurs register and run companies, help companies apply for dormancy, and help companies reopen. You can contact us through the secure chat window and respond quickly 24/7. You can click osome.net.cn for more information and get a free consultation.

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