公司审计
Company Audit
新加坡公司审计的条件
符合以下任何一条件的公司都需要审计:
- 新加坡公司及其所属集团总销售额和总资产大于新币 1000 万。
- 新加坡公司及其所属集团总销售额大于新币 1000 万且员工人数大于 50 人。
- 新加坡公司及其所属集团总资产大于新币 1000 万且员工人数大于 50 人。
新加坡公司审计所需资料
- 现金单据 (差旅费, 业务招待费, 员工工资, 社保费, 通讯费, 运输费, 邮递费等)。
- 银行单据 (提现, 转账, 贷记凭证, 电汇, 进账单, 借款单, 费用单据等)。
- 增值税清单 (销项汇总清单, 销项明细清单)。
- 报表上所需盖的公章。
- 公司员工的月工资额, 身份证号码, 性别, 名字等。
新加坡公司审计的主要内容
- 新加坡企业所得税:按年度申报。
- 新加坡 ECI 预估税:公司财务年结日后三个月必须申报,申报后政府税务局 IRAS 根据估税表,发出缴税通知,通常会在估税截止日期后 1-2 个月收到通知后一个月内缴纳相关税款。
- 新加坡 Form C 税表:以每年 12 月 31 日为截止日,公司财务年结日在当年 12 月 31 日或以前的,评税年度为下一年度。
- 新加坡消费税:按季度申报,季度后的一个月内要完成申报。纳税义务人也可向税务机关申请每一个月或每六个月申报一次。无论是每一个月申报六个月申报,申报和缴纳时间均 为相关期间结束后的一个月内。
- 新加坡个人所得税:申报是每年 4 月 15 日之前申报上一年度的个人所得税,收到交税通知后一个月缴纳。
Singapore Company Audit Conditions
Companies that meet any of the following criteria are required to be audited:
- The total sales and total assets of the Singapore company and its affiliated groups are greater than SGD 10 million.
- The total sales of Singapore companies and their affiliated groups are greater than SGD 10 million and the number of employees is greater than 50.
- The total assets of the Singapore company and its affiliated group are greater than SGD 10 million and the number of employees is greater than 50.
Information Required For Singapore Company Audit
- Cash receipts (travel expenses, business entertainment expenses, employee wages, social security fees, communication fees, transportation fees, postage fees, etc.).
- Bank documents (cash withdrawals, transfers, credit vouchers, wire transfers, receipts, debit notes, expense documents, etc.).
- Value-added tax list (summary list of output items, detailed list of output items).
- The official seal required on the report.
- The monthly salary amount, ID number, gender, name, etc. of the company’s employees.
The Main Content Of Singapore Company Audit
- Singapore corporate income tax: annual declaration.
- Singapore ECI estimated tax: The company must declare three months after the financial year end date. After the declaration, the government tax bureau IRAS will issue a tax payment notice based on the tax assessment form, which will usually be received 1-2 months after the tax assessment deadline The relevant taxes shall be paid within one month after notification.
- Singapore Form C tax form: December 31st is the deadline of each year. If the company’s financial year-end date is on or before December 31st of the current year, the tax year is the next year.
- Singapore consumption tax: declare quarterly, and complete the declaration within one month after the quarter. Taxpayers can also apply to the tax authorities for declarations every month or every six months. Regardless of whether it is a monthly declaration or a six-month declaration, the declaration and payment time is within one month after the end of the relevant period.
- Singapore personal income tax: the declaration is to declare the personal income tax of the previous year before April 15 each year, and pay one month after receiving the tax payment notice.