Rikvin Pte Ltd

Singapore Company Registration Specialists

  • WhatsApp Us+65 8699 8821
  • Get a Quote Now


  • Home
  • Services
    • Incorporation
    • Corporate Secretary
    • Taxation
    • Transfer Pricing
    • Accounting
    • Immigration
    • HR Outsourcing
    • Business Advisory & Support
    • Switch to Rikvin
  • Learn
    • Incorporation
    • Work Visas
    • Taxation
    • Accounting
    • Compliance
    • Resources
    • Blogs
    • Infographics
    • Industry Guides
    • FAQs
  • Tools
    • Company Name Check
    • SSIC Codes Search
    • AGM Calculator
    • Tax Calculators
    • Personal Tax Calculator
    • Corporate Tax Calculator
    • Global Tax Calculator
    • Work Visas
    • PEP Assessment
    • More Free Tools
  • About
  • Contact
You are here: Home / FAQs / What are the filing requirements of a foreign branch office?
FAQ : Company Incorporation / Singapore Branch Office Registration

What are the filing requirements of a foreign branch office?

The foreign branch office is required to file the financial accounts of its parent company to the registrar.

Head Office Accounts

Section 373(1) of the Companies Act (the “Act”) requires a foreign company which is required to hold an Annual General Meeting (AGM) and to prepare a balance sheet and the requisite documents by the laws of the place of its incorporation or origin, to file its balance sheet and the requisite documents (hereafter termed as “Head Office Accounts”) within 2 months after its AGM.

For a foreign company which is not required to hold an AGM and to prepare a balance sheet and the requisite documents in its place of incorporation or origin, Section 373(4) of the Act allows the foreign company to file a balance sheet and such requisite documents as if the foreign company is a public company incorporated under the Act (i.e. a set of audited accounts which complies with the Singapore Financial Reporting Standards (“SFRS”)), within 7 months from the end of its financial year. A declaration verifying that the accounts are true copies is also required to be lodged with the accounts.

Branch Accounts

In addition to filing of Head Office Accounts mentioned above, a foreign company is also required under Section 373(5) of the Act to lodge the audited accounts of its Singapore branch that, in so far as is practicable, complies with the SFRS and which gives a true and fair view of the branch’s operations in Singapore for the last preceding financial year of the foreign company (hereafter termed as “Branch Accounts”).



Related questions?

  1. What are the documents required for Singapore subsidiary formation?
  2. Can I hold shares in other companies while I am on Employment Pass (EP)?
  3. What are dividends and do Shareholders have to pay any tax on dividends in Singapore?
  4. What are the best company incorporation service providers in Singapore?
InCorp GroupPrimeGlobal

Rikvin Pte Ltd

EA License No. 11C3030

36 Robinson Road,
#20-01 City House,
Singapore 068877

Company Registration

  • Company Incorporation
  • Subsidiary Registration
  • Branch Registration
  • Representative Office Registration
  • Offshore Company Registration

Immigration

  • Employment Pass Guide
  • ONE Pass Guide
  • Tech.Pass Guide
  • Singapore Work Visas
  • SG Immigration Options

Taxation

  • Corporate Tax Guide
  • Personal Tax Guide
  • Tax Filing Calendar
  • Singapore GST Guide
  • Transfer Pricing

Resources

  • Infographics
  • FAQs
  • Singapore Company Name Check
  • Income Tax Calculator
  • Incorporate Now

© 2025 Rikvin Pte Ltd (UEN 200708442E) An InCorp Group Company. All Rights Reserved.

Terms of Use | Privacy Policy

Sitemap | Terms of Use | Privacy Policy

© 2025 Rikvin Pte Ltd. UEN: 200708442E · All Rights Reserved.