LLP/LP applying for strike off
LLP/LP applying for strike-off may refer to the ACRA website for the Guidelines on Application for Striking Off.
The LLP/LP can proceed to apply for strike-off once all outstanding tax obligations and liabilities have been settled. There will not be any tax clearance letter issued by IRAS for the purpose of applying for strike-off.
IRAS may object to the strike-off if there are:
- Outstanding Forms (Form P); or
- Outstanding accounts and tax computations for any accounting period where Revenue is more $500,000 or more; or
- Outstanding tax matters (eg. outstanding replies to queries raised by IRAS, objections to assessments, payments etc.)
LLP/LP applying to cease registration
The Singapore branch of a foreign LLP/LP have to inform IRAS in writing if they have ceased registration or business and settle all outstanding issues listed in the preceding paragraph.