Ukubalwa Kwezimali Nokucwaningwa Kwamabhuku eSingapore

Lapho inkampani inikezwe ukukhishwa kusukela ngosuku oluthile, inkampani ngeke isanikezwa iFomu CS / C kusukela ngalolo suku kuqhubeke.

Kanjalo, inkampani okufakwe isicelo sayo sokuyekelwa ngeke idinge ukuletha ifomu lesicelo minyaka yonke ku-IRAS.

I-AGM ngumhlangano waminyaka yonke ophoqelekile wabaninimasheya. Ku-AGM, inkampani yakho izokwethula izitatimende zayo zezimali (ezaziwa nangokuthi "ama-akhawunti") phambi kwabaninimasheya (abaziwa nangokuthi "amalungu") ukuze bakwazi ukuphakamisa noma yimiphi imibuzo mayelana nesimo sezimali senkampani.

Usengayithumela nge-imeyili i-ECI uma kungekho kuhlolwa kwe-YA okunikezwe inkampani yakho. Noma kunjalo, awukwazi ukukhokha ngesitolimende. Izitolimende zinikezwa kuphela yi-IRAS lapho inkampani ifaka i-ECI yayo ezinyangeni ezintathu ngemuva kokuphela konyaka wayo wezimali futhi iku-GIRO.

Zonke izinkampani ezifakwe eSingapore ezinomkhawulo noma ezingenamkhawulo ngamasheya (ngaphandle kwezinkampani ezikhululiwe) kudingeka afayilishe isethi ephelele yezitatimende zezimali ngefomethi ye-XBRL ngokuya ngemikhombandlela yakamuva ekhishwe yi-ACRA (Accounting and Corporate Regulatory Authority) eSingapore ngoJuni 2013.

Awudingi ukufaka i-ECI yenkampani yakho uma ingekho futhi uma inkampani yakho ihlangabezana nomngcele olandelayo wemali engenayo ukuze i-Waiver ifake i-ECI:

Imali engenayo yonyaka engeqi ku- $ 5 million yezinkampani ezinonyaka wezimali ophela noma ngemuva kukaJulayi 2017.

I-XBRL isichazamazwi soLimi lwe-eXtensible Business Reporting. Imininingwane yezezimali iguqulwa ibe yifomethi ye-XBRL ngaleso sikhathi, ithunyelwe emuva naphakathi kwezinhlangano zebhizinisi. Uhulumeni waseSingapore uwuthumele enkampanini ngayinye yaseSingapore ukuthi ifake izitatimende zayo zezezimali kuphela ngefomethi ye-XBRL. Ukuhlaziywa kwedatha, ngakho-ke, okunqwabelene kunika imininingwane efanele mayelana nokuthambekela kwezezimali.

Iholo noma imali etholwe ngendlela yezimali ezibonakalayo (njengeBitcoins) ikhonjelwe emithethweni ejwayelekile yentela yemali engenayo. Irisidi lizokhokhiswa intela uma liyimali engenayo ngokwemvelo, futhi lingakhokhiswa intela uma kuyimali ngokwemvelo

Ukuphela konyaka wezezimali (FYE) waseSingapore kungukuphela kwesikhathi sokubalwa kwezimali senkampani esifinyelela ezinyangeni eziyi-12.

Ngokuvamile, inkampani enomkhawulo ezimele iyadingeka ngaphansi koMthetho Wezinkampani (“CA”) ukuze ibambe i-AGM yayo kanye onyakeni ngamunye wekhalenda futhi ingabi ngaphezu kwezinyanga eziyi-15 (izinyanga eziyi-18 zenkampani entsha kusukela ngosuku lokufakwa kwayo).

Izitatimende zezezimali ezingekho ngaphezu kwezinyanga eziyisithupha ubudala kufanele zibekwe kwi-AGM (isigaba 201 CA) sezinkampani ezizimele ezinqunyelwe.