This document discusses different types of business entities in Singapore, including private limited companies (Pte Ltd), subsidiary companies, representative offices, and branch offices. A Pte Ltd is a separate legal entity from its shareholders, with liability limited to the company. It must appoint at least one local director and shareholder. A subsidiary is a company controlled by another company, and is also a separate legal entity with its own liability. A representative office has no legal existence in Singapore and any liabilities extend to the parent company. A branch office shares the same name as its head office and any actions against the branch affect the head office. It is allowed to do business but is taxed as a non-resident company.

1. TYPE OF BUSINNESS VEHICLE
SUBSIDIARY COMPANY
PTE LTD
SINGAPORE REPRESENTATIVE COMPANY
SINGAPORE BRANCH

2. WHAT IS PTE LTD ?
Pte Ltd Company define as business vehicle
which is SEPARATE LEGAL ENTITY .
Pte ltd company become LEGAL PERSON (
Artificial) having a distinct entity from its
shareholder

3. PTE LTD NAME
Can be any name with the ACRA approval

4. PTE LTD : LIABITIES LEVEL
 Limit WITHIN PTE LTD because it is SEPARATE
LEGAL ENTITY

5. PTE LTD : APPOINTMENT OF OFFICER
At least 1 local residential Director
At least 1 shareholder ( individual or shareholder )
Appointment of Auditor if applicable ( click here
for audit exemption )

6. PTE LTD : INTERNAL MANAGEMENT
Governed by the
COMPANY CONSTITUTION
Click here for WHAT IS COMPANY CONSTITUION

7. PTE LTD : TAXATION LEVEL
Will be tax as Singapore Resident Company

8. WHAT IS SUBSIDIARY COMPANY ?
Subsidiary company is refer company which under
control of ANOTHER Company
WHOLLY OWNED SUBSIDIARY COMPANY
refer to Company hold 100% of the shares
Subsidiary Company is separate legal entity from its
Parent Company (control company)

9. SUBSDIARY NAME
Can be any name with the ACRA approval

10. SUBSDIARY COMPANY : LIABITIES
LEVEL
 Limit within SUBSDIARY COMPANY

11. SUBSIDIARY COMPANY :
EXISTANCE REASON
Is to SEPARATE FROM the holding company
Example : Company A incorporated Company B
with the reason of new business venture
Anything happen in Company B WILL NOT
affect Company A

12. SUBSIDIARY: INTERNAL MANAGEMENT
Governed by the
COMPANY CONSTITUTION

13. SUBSIDIARY COMPANY : TAXATION
LEVEL
Will be tax as Singapore resident Company

14. WHAT IS SINGAPORE
REPRESENTATIVE COMPANY ?
Have NO LEGAL EXISTENCE in Singapore .it
is the same entity as its parent company which
incorporate outside Singapore .
And it presence is subject to International
Enterprise Singapore Approval

15. SINGAPORE REPRESENTATIVE
NAME
Must be the SAME as parent company and name
must be presented ending with ‘Representative
Office’

16. REPRESENTATIVE COMPANY :
LIABITIES LEVEL
 Extend to PARENT COMPANY

17. REPRESENTATIVE COMPANY :
APPOINTMENT OF OFFICER
Can be managed by representative appointed by
parent company
Has NO LEGAL EXISTENCE in Singapore
The Company name will have to be the PARENT
COMPANY NAME

18. REPRESENTATIVE COMPANY :
INTERNAL MANAGEMENT
It still gover by PARENT company’s regulation
AND International Enterprise Singapore
regulation

19. REPRESENTATIVE COMPANY :
EXISTANCE REASON
To study potential market on behalf of
Parent Company
It NOT allowed to sign business contract , issue
invoice or engaged with any business activities

20. REPRESENTATIVE COMPANY :
TAXATION LEVEL
NOT APPLICABLE as Representative Company
DOES NOT allowed general Profit

21. WHAT IS SINGAPORE BRANCH
OFFICE?
Is extension of its head office
Will share same names of its head office with the
approval of ACRA
Any action against branch will affect head office

22. SINGAPORE BRANCH OFFICE NAME
Must be the SAME as Parent Company name

23. SINGAPORE BRANCH COMPANY :
LIABITIES LEVEL
 Extend to PARENT COMPANY

24. It still gover by HEAD OFFICE ‘s regulation
Required to appoint at least 2 persons ordinary
resident in Singapore to act as AGENT
Is allowed to engaged in business activities
It required to file financial statement with ACRA
SINGAPORE BRANCH
INTERNAL MANAGEMENT

25. SINGAPORE BRANCH OFFICE :
EXISTANCE REASON
To make profit

26. SINGAPORE BRANCH OFFICE :
TAXATION LEVEL
Will be tax as NON RESIDENT Company
NOT ELIGIBLE for Local Tax Incentive

27. COMPARISON FEES
PTE LTD REPRESENTATIVE COMPANY SINGAPORE BRANCH
S$315 payable to ACRA • S$200 payable for application
and renewal of registration
• S$300 for foreign company
having share capital
• S$1,200 for foreign company
NOT having share capital