Match reporting to the practice
A medical practice may operate through a sole proprietorship, partnership, LLP or limited partnership. Individuals must report complete business income, file the relevant personal or partnership returns and keep records for five years. The slides identify compulsory MediSave for Singapore citizens or permanent residents with net trade income above S$6,000. A company has separate corporate filing obligations, including ECI within three months of financial year-end unless the relevant waiver conditions apply.
Read the dates carefully
This deck contains historical corporate e-filing phases, a 15 December return deadline, YA 2019 rebate figures and older GST-registration tests. Those dates and rates are not current filing instructions. Its durable lesson is to reconcile income and expenses, distinguish entity-level reporting, monitor GST registration and correct errors through the appropriate disclosure process. Apply the assessment year’s current filing deadline, rebate and GST guidance when preparing an actual return.
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.
Read the official PDF ↗