What are the accounting and tax obligations for subsidiary company in Singapore?

Good afternoon everyone, my name is Chloe Tan. I 
am the website content writer at Healy Consultants   based in Singapore. I have with me today 
my colleague Caroline Devet. She is one   of our accounting and tax officers and 
she is based in our Malaysia office.   Hi Caroline, how are you today? Hi Chloe. I am 
good thank you. How are you? Fabulous, thank you.   Okay, so today we are talking about a Singapore 
engagement that you recently completed, yes? Yes.   Okay. Could you just tell me and the audience a 
little bit about the clients, where they fit in,   what business activity they have and what 
the services that they want us to provide?   Sure. So the client is based in Qatar 
so the management is based in Qatar   and then the client engages us for 
annual accounting and tax filing   for this entity.

So basically their 
Singapore entity was a, their main business activity is a holding company for 
the beneficiary owners in Qatar. So yeah,   the company has invested in their subsidiaries in 
Qatar. Okay understood. Were there any challenges   to this pretty simple engagement? Yes. So for this 
engagement, initially we thought that it would be   like a very straightforward since the company is 
dormant but during the engagement we realized that   this Singapore entity has invested in the 
subsidiary and all the shared capital has   been paid. In that case, the company is required 
to prepare a consolidated financial statement. So   immediately we inform client regarding the   requirement and then client engage us to 
prepare the consolidated financial statements.   I see. So like did that take longer than 
usual? Yeah. So usually for dormant entities,   we will require like within one to two months 
to complete the engagement but for this company,   since we need to prepare a consolidated financial 
statement, it takes quite longer than expected.   Like how long would you say? So we engaged our 
auditor in December to finalize the consolidated   financial statement for this entity and it takes 
around two months for us to finalize the report.   Okay, okay.

So a bit longer 
but like everything else,   it was fine. It just took a little more effort, 
yes? Yes, correct. Okay, finally Caroline, like   would you say there were any highlights or 
key takeaways you could from this engagement?   Maybe I could say about the consolidated financial 
statement requirement in Singapore. So if the   entity was invested in the subsidiaries then 
I believe they are required to prepare this   consolidated financial statement. Ah okay, 
well thank you so much for your time today.   I appreciate it. Thank you. Yeah, thank 
you. Have a nice day. Have a nice day..

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