Key Points
A qualifying dormant relevant company can be exempt from preparation and filing; a solvent exempt private company may avoid filing while making the solvency declaration. Other companies use Full XBRL, Simplified XBRL with PDF, sector-specific highlights or PDF according to their category. The smaller-company test for simplified filing uses both revenue and assets of no more than S$500,000, alongside the non-public-accountability condition. This is different from the small-company audit test.
Official Source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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