新加坡私营有限公司(Pte. Ltd.):注册条件、费用与合规指南(2026)
新加坡私营有限公司(Pte. Ltd.)一文读懂:法律特征、常驻董事与秘书要求、ACRA官方费用、年度申报期限与17%企业所得税规则。
Published: 4 November 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)
Written by the VIVOS team (MOM Employment Agency Licence 24S2425) and reviewed by Ray Tay. Figures checked against ACRA and IRAS on 3 November 2026.
Changing the company secretary is the easy part. The work is in everything else the old provider holds for you: the registered address, a nominee director, the registers ACRA does not keep, and the access that lets someone file your tax return. This guide sets out the order that keeps a Singapore company compliant on every day of the switch.
| Item | Rule | Official source |
|---|---|---|
| Lodging the officer change | On Bizfile, within 14 days of the appointment or withdrawal | ACRA |
| ACRA fee to appoint or withdraw an officer | Free | ACRA |
| Secretary vacancy | The office cannot stay empty for more than 6 months; the secretary cannot be the sole director | ACRA |
| Registered office address change | Lodge within 14 days of the change | ACRA |
| Register of Registrable Controllers (RORC) | Update the company’s register within 7 days; file with the Central RORC within 2 business days after that | ACRA |
| Register of Nominee Directors (ROND) | Update within 7 days of a change; file with the Central ROND within 2 business days after that | ACRA |
| Nominee director | Since 9 June 2025, must be arranged by a registered corporate service provider (CSP) | ACRA (CSP Act 2024) |
| Annual return | Since 20 October 2026, the filer confirms that officer and registered office particulars held by ACRA are accurate | ACRA |
Most foreign founders bought a bundle when they incorporated. The secretary came with an address, often a nominee director, and sometimes bookkeeping and tax filing. Each piece moves on its own track, and each has its own deadline.
| What the old provider supplies | What has to happen | Deadline that applies |
|---|---|---|
| Company secretary | Directors appoint the new secretary; the old one resigns; both changes are lodged on Bizfile | 14 days from the change |
| Registered office address | Directors approve the new address; the change is lodged on Bizfile | 14 days from the change |
| Nominee (resident) director | A new nominee is arranged by a registered CSP and appointed before the old one leaves; ROND updated | 14 days for Bizfile; 7 days for the ROND; 2 business days for the Central ROND |
| RORC, ROND and nominee shareholder register | Registers move to the new registered office or the new CSP’s office | Keep them current at all times |
| Corporate tax filing | The company authorises the new tax agent in Corppass | Before the next Form C-S or Form C is prepared |
The order matters more than the speed. This is the sequence that avoids a gap on any day of the switch.
ACRA keeps the electronic registers of members, directors and secretaries on Bizfile, so those do not need to be handed over. What sits with the provider is everything else.
The last item is the one founders forget. If an employee of the old provider is your Corppass Administrator, ask for a director to be made Administrator before the engagement ends. Without that access, nobody on your side can authorise a new tax agent.
The next phase of the Corporate and Accounting Laws (Amendment) Act 2025 started on 20 October 2026. Two changes matter when you change provider.
First, the annual return now asks the filer to confirm that the particulars ACRA holds are accurate. That covers directors, secretaries, the CEO, auditors, the registered office address and shareholdings where applicable. The return also asks whether anyone performs the role of chief executive officer. ACRA’s advice is to update particulars on Bizfile before filing the return. In a switch, that means the new secretary and new address should be lodged and correct before the first return the new provider files.
Second, the registered office no longer has to be open to the public for minimum hours. Records must still be made available for inspection on reasonable notice, for at least two hours on each relevant business day. A virtual registered address from a CSP still has to meet that, which is one reason the registers usually sit at the CSP’s office.
No. An Employment Pass is tied to your employer, which is the company, not to its corporate secretary. The pass carries on as it is. What may change is who prepares your renewals and updates, so tell the new provider when the pass is due and which Employment Agency, if any, filed it.
VIVOS Pte. Ltd. (UEN 202416468C) is an ACRA Registered Filing Agent (FA20240323) and holds MOM Employment Agency Licence 24S2425. We take over corporate secretary services, registered address and nominee director service for Singapore companies, along with accounting, tax and Employment Pass work. For what a secretary must do once appointed, see our guide to company secretary requirements in Singapore. To check how the CSP Act affects your current provider, read Singapore’s Corporate Service Providers Act explained, and for filing deadlines see the annual return filing guide.
Contact the team at 14B Stanley Street, Singapore 068733, on +65 8827 7870 (WhatsApp) or at contact@vivos.com.sg.
14 days. ACRA requires the appointment of the new secretary and the withdrawal of the old one to be lodged on Bizfile within 14 days of the change. The filing itself is free.
No. ACRA does not let an officer withdraw themselves. Another authorised position holder or a corporate service provider has to lodge the withdrawal, which is why the new provider usually files both changes together.
Only if you are not the sole director. ACRA says the secretary cannot be the same person as the sole director, and the secretary must be a natural person who meets the local residency rules.
Only if your current address belongs to the old provider. If it does, the directors approve a new address and the change is lodged on Bizfile within 14 days. The company’s registers should move to the new address or to the new provider’s office.
The new provider arranges a replacement, who is appointed before the old nominee resigns. ACRA only allows a director to resign if at least one ordinarily resident director remains. The Register of Nominee Directors is then updated within 7 days and filed with ACRA within 2 business days.
Last reviewed: 3 November 2026 by Ray Tay.
新加坡私营有限公司(Pte. Ltd.)一文读懂:法律特征、常驻董事与秘书要求、ACRA官方费用、年度申报期限与17%企业所得税规则。
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