5 June 2017
The Inland Revenue Authority of Singapore (IRAS) has updated its website for the duration of business records that are required to be kept for companies that have been struck off, dissolved or wound up, i.e.
- Companies which have been struck-off or dissolved – the officers of such companies immediately before the dissolution, must ensure that all records are kept for at least five years from the date of dissolution.
- For companies that are being wound up, the liquidators of such companies must ensure all records be retained for at least five years, up from two years previously from the date of the dissolution.
The update was made on 15 May 2017.
For further details, please refer to the IRAS website.
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