2025 AIS Reform: Has IRAS Expanded Your Employer Filing Obligations?
- Fireplace, Library, Thought Leadership
- October 11, 2026
The 2025 AIS framework is more complicated than the familiar five-employee rule. This legal guide examines section 68 of the Income Tax Act, the 20 June 2025 Gazette, sub-five employers, directors, nil returns, digital notices, enforcement and what Singapore SMEs should check before assuming they are outside AIS.
READ MOREBy Boo Kok Chuon A rather unusual landlord and tenant dispute made the news in Singapore this week. An elderly couple in their eighties had rented out their semi-detached house at 7A Lengkong Dua in Kembangan for $7,500 a month. The tenant named in the tenancy agreement was Noranth Ventures Pte. Ltd., a company with
READ MOREBy Boo Kok Chuon With the Johor Bahru–Singapore Rapid Transit System Link approaching operation, confidence has returned to Johor Bahru’s high-rise property market. The logic is not difficult to understand. The RTS will connect Bukit Chagar to Woodlands North in approximately six minutes, replacing one of the least predictable portions of the present cross-border commute
READ MORETwo accused admit helping dispose of Abby Choi’s body, yet deny murdering her. A third denies both. What might explain these seemingly peculiar pleas? By working backwards from the plea matrix, this article examines how evidence, timing and common purpose may shape the strategic battlefield in a multi-accused murder trial.
READ MOREStarting July 1, 2025, Singapore will implement significant updates to its Work Permit and S Pass policies. These changes are designed to offer employers greater flexibility in managing their foreign workforce and provide opportunities for long-term employment for foreign workers. At Iconomy Corporate, we are closely following these developments to help businesses navigate the updated
The Accounting and Corporate Regulatory Authority (ACRA) has announced an extension of its waiver on late filing penalties for BizFile+ users encountering technical difficulties while using the revamped BizFile+ portal. This initiative underscores ACRA’s commitment to supporting businesses during the transition to the upgraded platform, ensuring seamless regulatory compliance for companies and service providers. Overview
The 2025 AIS framework is more complicated than the familiar five-employee rule. This legal guide examines section 68 of the Income Tax Act, the 20 June 2025 Gazette, sub-five employers, directors, nil returns, digital notices, enforcement and what Singapore SMEs should check before assuming they are outside AIS.
The 2025 AIS framework is more complicated than the familiar five-employee rule. This legal guide examines section 68 of the Income Tax Act, the 20 June 2025 Gazette, sub-five employers, directors, nil returns, digital notices, enforcement and what Singapore SMEs should check before assuming they are outside AIS.