A registered office in Singapore shall be accessible to the public during ordinary business hours on each day is required at all times.The name of the foreign company and its place of incorporation must be conspicuously exhibited or stated in Romanised letters out its registered office, every place of business established in Singapore, all its letter paper, bill heads and other official publications.
All changes to registered particulars have to be notified to the Registrar.
If the liability of the foreign company’s members is limited that fact must be stated in all official documents.
A Singapore branch of a foreign company is considered resident in Singapore if the control and management of its business are exercised in Singapore. Such companies will not need to pay taxes twice on foreign-sourced income under the Double Taxation Agreements (DTAs). However, branch office’s accounts as well as its head office’s accounts must be filed annually within two months of its annual general meeting.