Companies Act (Cap. 50): Primary legislation governing company closure including requirements for striking off, directors' duties, voluntary winding up procedures, shareholder approval requirements, and meeting/resolution protocols
Income Tax Act: Tax legislation requiring compliance during business closure, including tax clearance from IRAS, submission of final tax returns and assessments, and completion of tax clearance procedures
Employment Act (Cap. 91): Labor law governing employee-related obligations during closure including termination requirements, notice periods, final salary settlements, and CPF (Central Provident Fund) obligations
Insolvency, Restructuring and Dissolution Act 2018: Legislation governing procedures for both solvent and insolvent companies, including liquidator appointments, asset distribution, and creditor settlements during closure
ACRA Requirements: Regulatory requirements from the Accounting and Corporate Regulatory Authority covering filing procedures, striking off processes, and mandatory documentation for business closure
Goods and Services Tax Act: GST-related requirements including deregistration procedures, submission of final GST returns, and obtaining GST clearance for business closure
