Printing of Company Registration Number
Section 144 (1A) applies only to Singapore-incorporated companies. It is meant for both private and public companies. Hence, this new requirement does not apply to Sole Proprietorship & partnership. overseas branches of local companies and local business firms, subsidiary companies registered in Singapore & registered business whose owner is a Singapore-incorporated company. Sole proprietorships and partnerships are governed by the Business Registration Act and Regulations. Regulation 11 requires businesses to print their registration number on all documents used for the purpose of the business.
The suggested acceptable presentation formats are as follows: - Company Registration Number eg. 198201234G or 200900355R.
Yes. The requirement for printing the company registration number is in addition to any written law requiring the company's unique identifier to be printed on its documents. A company cannot argue that it need not print its company registration number since it has already printed its GST registration number, even they are identical. This is because the intent behind each legislative requirement is different and should be treated as separate and distinct.
As a transitional measure, you may use a rubber stamp to indicate the company registration number on your existing stock of stationery.
It is advised that ACRA acts on complaints. If a company is unable to meet the requirement, ACRA would require it to show cause why it cannot comply and will consider the merits of the matter on a case-by-case basis.
It is advised that ACRA would not impose restrictions on how the registration number should be reflected or printed.
What ACRA has done in the Addendum to Practice Direction 1 of 2004 was to suggest some acceptable formats, such as Co. Reg. No. and its permutations. Since the company has already printed the stock, ACRA has no objections to their using it up and printing the next batch with a more accurate description.
If they are for external usage and there is a possibility of confusion of the company name for another company name by any member of the public or clients, they are to be printed with the number to reduce or avoid such circumstance. Documents which are wholly for internal use are not required to be printed with the registration number.
You are advised to use the second format i.e. 198801414W as that is the most current format and the format used for filing purposes.
An Offer of Composition will be issued when:
The company's Form C, audited/unaudited accounts and tax computation are not filed by 30 Nov, the filing due date.