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Tax & Compliance Specialist in Singapore
Corporate Tax, GST, and IRAS Audits — practical, compliant, and growth-focused support for SMEs.
Morrison Management supports small and medium-sized businesses with structured accounting, tax planning, GST compliance, and corporate secretarial services. With 38 years of experience working within Singapore's regulatory framework, we help businesses meet requirements without losing focus on growth.
What brings you here today?
Tell us your situation and we'll point you to the right support.
Running a Singapore SME
Accounting, tax compliance, corporate secretarial and business advisory support to keep your business running smoothly.
See how we help →Under IRAS Investigation
Urgent representation and guidance during tax audits, investigations, GST reviews, and compliance matters.
Get representation →Buying or Selling a Business
M&A advisory, due diligence, business valuation, deal structuring, and transaction support.
Explore advisory →Facing Financial Challenges
Recovery, restructuring, cash flow management, debt negotiations, and insolvency solutions.
Find a way forward →About Morrison
A Singapore tax & compliance firm, since 1997
Morrison Management is a Singapore-based firm focused on tax and compliance for SMEs. Since 1997, we have worked with businesses across industries, helping them manage financial reporting, meet statutory requirements, and navigate tax obligations with confidence.
Singapore is known for its transparent and efficient regulatory system, but that does not mean it is simple. Filing deadlines, GST rules, and corporate compliance requirements can quickly become time-consuming or, worse, lead to penalties if handled incorrectly.
We work closely with business owners who prefer to get things right the first time, rather than fix issues later. Our approach is structured, practical, and aligned with IRAS and ACRA requirements.
Core tax & compliance
services we offer
Structured, IRAS- and ACRA-aligned support across the areas that matter most to Singapore SMEs.
Corporate Tax Services Singapore
Singapore's corporate tax system is competitive, but only if structured correctly. We support tax computation, filing, and planning while ensuring compliance with IRAS guidelines. This reduces risk and avoids overpayment.
Explore →GST Registration and Filing
Businesses exceeding SGD 1 million in taxable turnover are required to register for GST. We assist with registration, quarterly filing, and advisory, ensuring accuracy and avoiding common reporting errors.
Explore →Tax Advisory and Planning for SMEs
Beyond compliance, we support growth. This includes financial planning, restructuring, and improving internal controls. Many SMEs reach a point where better financial visibility changes everything. That is where advisory becomes valuable.
Explore →Corporate Secretarial Services Singapore
Every company must meet ACRA requirements. We manage annual filings, statutory registers, resolutions, and company secretary duties so your business remains compliant at all times.
Explore →Accounting Services for SMEs
Accurate financial records are not optional in Singapore. We handle bookkeeping, financial statements, and reporting in line with Singapore Financial Reporting Standards. This ensures your numbers are reliable, audit-ready, and useful for decision-making.
Explore →View our full areas of practice
Corporate Secretarial
- Company incorporation services
- Appointment of company secretary
- Board / shareholder resolutions
- AGMs & EGMs
- Registered address
- Statutory books & registers
- Annual filings with ACRA
- Statutory reporting
Accountancy Services
- Accounting system set-up
- Software implementation
- Accounts data entry
- Outsourced payroll
- Financial reporting
- Unaudited reports
- Accounting data review
- Pre-audit finalisation
- XBRL financial reports
- Internal control set-up
- Reconstruction of accounts
Taxation & Investigation
- Corporate tax computation & submission
- Individual income tax
- GST registration & filing
- Tax mitigation & planning
- Corporate tax consultancy
- IRAS tax audit
- IRAS audit assistance
- Client representation to IRAS
Corporate Advisory
- Business planning & restructuring
- Process & performance improvement
- Business strategy
- Business valuation
- Management reporting
- Budget & variance analysis
- Transaction advisory
Financial Management
- Management accounting
- Financial management & advisory
- Financial modelling
- Financial planning
- Risk management
- Financial control
- Financial due diligence
GST Audit & Filing
- GST errors review
- GST reporting
- GST registration
Special Corporate Services
- Litigation support
- Forensic accounting
- Special accounting
- Board advisory & INED
- EDG consultancy services
Corporate Recovery
- Members' voluntary winding-up
- Creditors' voluntary winding-up
- High Court winding-up
- Judicial management
Corporate Finance
- Fundraising strategy & execution
- Mergers & acquisitions (M&A)
- Restructuring & turnaround
- Exit planning & succession
Real outcomes for Singapore businesses
A selection of engagements where the stakes were high and the detail mattered.
10 BVI companies reconstructed
Expert-led reconstruction of 7 years' accounts in a sibling business dispute
Reconstructed seven years of complex financial records across multiple entities and provided expert accounting support in a shareholder dispute. The analysis was independently validated and contributed to the successful defence of claims relating to alleged fund diversion.
Read full case →
RM 1M discrepancies resolved
Accounts reconstruction & system optimisation for a Johor Bahru resort club
Led a comprehensive investigation and reconciliation of accounting records following the transition from a manual to a computerised system. Worked with management and software developers to identify discrepancies, correct system issues, and restore accurate member billing.
Read full case →
50% appeal success achieved
Balancing evidence and legal arguments in a tax dispute
Provided tax advisory, financial record analysis, and strategic support to the taxpayer and legal team during an IRAS tax investigation involving property sale proceeds. Assisted in reviewing historical records and supporting the appeal process.
Read full case →
What clients say after
working with us
Four of the businesses we've supported — several for well over a decade.
Mr. Elango had several discussions with us about the required areas of financial control and ways to improve weak areas. We were given meaningful insight and advised on better internal control for the future. It was a pleasure working with him, and we'd be glad to work together again.
Mr. N. Arunachalam
Chairman, Cutech Group
We have worked with Elango Subramanian for over two decades. His team responded to our needs timely and professionally for management accounting, secretarial, audit and tax services. They supported our growth at a reasonable fee, and we're encouraged to continue our relationship.
Ms. Manjit
Director, Esmail & Ahmed Brothers (1922) Pte Ltd
Elango and his team helped me enormously with various needs — in-depth analysis of my accounts, book-keeping, and accounting software. Most importantly, I trust their insights on accounts and business financials, and look forward to their advice as my business expands.
Kimsia Sim
Director, Oppoin Pte Ltd
We engaged Elango Subramanian and his team to bring our accounting books online. Working with Elango is easy — he understands our problems and gives proper advice, explaining his intentions in simple terms for my team. He and his team have been very professional.
Mr. Badrol
Director, Boon Lay Power Nasi Lemak Pte Ltd
Nearly four decades of judgement, led from the front
Established in 1987 as Raffles Corporate Advisory Services and rebranded Morrison Management in 2018, the firm is led by founder and director Mr. Elango Subramanian — supported by a team of qualified professionals and operational support across the region.
When the matter is sensitive, you deal with people who have seen it before.
- Fellow of ACCA (FCCA) & the Insolvency Practitioners Association of Singapore (FIPAS)
- Chartered Accountant (Singapore) & Accredited Tax Advisor (ATA)
- Certified PMC in Financial Management
- Decades of experience in financial advisory, corporate restructuring & strategic consulting
Proven Track Record
Decades of corporate experience and successful engagements with businesses of all sizes.
Comprehensive Services
A full spectrum of consulting services under one roof.
Experienced Professionals
Industry experts and qualified professionals dedicated to your success.
Client-Centric Approach
Personalised services tailored to meet your unique needs.
Legal Compliance
We keep your processes compliant with regulations and standards.
Built Around Singapore Compliance
Our work aligns directly with IRAS and ACRA requirements, reducing risk and unnecessary back-and-forth with regulators.
Focused on SMEs
We work primarily with small and mid-sized businesses, so our processes, pricing, and advice suit real-world constraints, not theory.
Clear and Practical Advice
We do not overcomplicate things. Clients come to us for clarity, not jargon.
What businesses need to know
Singapore consistently ranks among the easiest places to do business globally, according to World Bank reports. However, ease of doing business does not eliminate compliance obligations.
Companies must maintain proper records, file annual returns, and meet tax deadlines. IRAS enforces strict penalties for late or inaccurate filings, particularly for GST and corporate tax. Regulatory expectations are clear, and enforcement is strict. Late filings, inaccuracies, or non-compliance can result in penalties, audits, and operational disruptions. For GST-registered businesses and companies with more complex reporting needs, compliance is especially crucial.
For SMEs without in-house finance teams, this often creates a gap between compliance requirements and how to manage them realistically.
This is where we come in.
At Morrison Management, we act as your dedicated tax and compliance partner to ensure that your filings are accurate, deadlines are met, and regulatory obligations are handled efficiently. Our role is to close the compliance gap, so you can focus on running and growing your business with confidence.
Our contributions
Morrison's Director, Mr. Elango Subramanian, was interviewed at the Our Singapore Conversation session for his views on providing Singaporeans fair consideration at the workplace and how a level playing field could be maintained.
Morrison's Director, Mr. Elango Subramanian, was interviewed at the Our Singapore Conversation session for his view on providing Singaporeans fair consideration at the workplace and how a level playing field could be maintained.
From our blog
Practical guidance on tax, GST, compliance and business strategy for Singapore SMEs.
The Complete Guide to GST Filing in Singapore (2026)
Deadlines, common filing errors and the documentation IRAS expects — a practical walkthrough for GST-registered businesses.
Read more →
Business Plan for Investors vs Lenders: Key Differences Explained
The same business, two very different documents. What each audience is actually assessing before they commit.
Read more →
What Is Forensic Accounting and When Does Your Business Need It?
When numbers become evidence — the situations where forensic accounting protects your position.
Read more →
Is Your Business Ready for an IRAS Tax Audit?
The triggers, the scope, and the records you should have in order before a query letter arrives.
Read more →
GST Registration in Singapore: When Is It Mandatory and When Is It Strategic?
Past SGD 1 million you must register — but voluntary registration can make sense well before that.
Read more →
Succession Planning and Financial Restructuring for Family-Owned Businesses
Transferring knowledge, authority and governance — not just appointing the next CEO.
Read more →Tax & compliance questions, answered
What does a tax and compliance specialist do in Singapore?
A tax and compliance specialist helps businesses manage financial reporting, tax filing, and regulatory obligations under IRAS and ACRA.
Is corporate tax high in Singapore?
Singapore's headline corporate tax rate is 17%, one of the lowest in Asia, with various exemptions and incentives available for SMEs.
When should a business register for GST?
GST registration becomes mandatory when taxable turnover exceeds SGD 1 million over a 12-month period. SMEs can also opt for voluntary GST registration as part of their strategic planning. As of 2026, GST in Singapore is 9%.
What happens if compliance deadlines are missed?
If you miss compliance deadlines in Singapore, you will face financial penalties and may also face severe enforcement actions in serious cases. ACRA imposes late lodgement fees of up to $600 per annual filing, while IRAS charges a 5% late payment penalty on outstanding tax, with an additional 1% per month if unpaid after 60 days. Repeated or wilful non-compliance can lead to director prosecution, company strike-off, or travel restrictions on directors.
What should I do if I receive a query letter or audit notice from IRAS?
If you receive a query letter or audit notice from IRAS, it is advisable not to respond, submit documents, or admit to errors without first consulting a qualified tax professional. At Morrison Management, our SCTP-accredited tax specialists have over 38 years of experience representing Singapore businesses before IRAS across corporate tax audits, GST investigations, and voluntary disclosures.
What is the difference between tax avoidance and tax planning in Singapore?
Tax planning is the legal structuring of your business affairs to minimise tax liability using incentives, exemptions, and deductions explicitly permitted under Singapore law. Tax avoidance involves arrangements whose main purpose is to obtain a tax advantage. Note that under Section 33 of the Income Tax Act, IRAS can disregard and re-assess tax avoidance arrangements.
Can I claim back GST if my business is not yet registered?
No, you cannot claim GST before registering. However, once your business registers for GST, you may claim pre-registration GST on eligible business expenses — such as services incurred within 6 months before registration, and goods still held at the date of registration.
What are the most common GST filing errors that trigger IRAS audits?
The most common GST filing errors that trigger IRAS audits include:
- Claiming input tax on blocked expenses, such as private motor cars, medical bills, and staff benefits
- Claiming GST without valid tax invoices
- Incorrect zero-rating of exports without supporting documents
- Under-reporting of output tax on deemed supplies
- Inconsistent figures between GST returns and financial statements
How does Singapore's corporate tax system treat foreign-sourced income?
Singapore has a territorial tax system, meaning foreign-sourced income is generally only taxed when it is received or deemed received in Singapore. If the income was already subject to tax in the foreign jurisdiction and the headline tax rate there was at least 15%, then foreign-sourced dividends, branch profits, and service income may qualify for exemption under Section 13(8) of the Income Tax Act.
What is the difference between ACRA and IRAS compliance?
ACRA compliance covers your company's corporate status (incorporation, directors, shareholders, registered address, annual returns, and financial statements), whereas IRAS compliance covers your company's tax obligations (corporate income tax, GST, withholding tax, and employee tax reporting).
Speak to a Tax and Compliance Specialist
If you are unsure about your current compliance position or want a clearer structure moving forward, we can help. Book a consultation and get practical advice based on your business needs.
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