Resolve outstanding obligations
IRAS may object where Form P remains outstanding, required accounts and computations for periods with revenue of S$500,000 or more are missing, or queries, objections and payments remain unresolved. Once obligations and liabilities are settled, the LLP can proceed with its ACRA strike-off application. Follow ACRA’s separate procedure for the application itself.
Retain records and notify cessation
Partners immediately before dissolution, or the liquidator in a winding-up, must retain LLP books and papers for five years after dissolution. A Singapore branch of a foreign LLP or LP must inform IRAS in writing when its registration or business ceases and all outstanding issues are settled. Closure does not remove record-retention responsibilities.
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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