None of the corporate filing requirements imposed on incorporated companies or branches of a foreign corporation must be complied with.

A representative office must clearly state that it is a representative office registered in Singapore on its name plaque, name cards of its staff and other communication materials such as stationary of publications, iIn all listings in directories (e.g. the telephone directory) and in any signboards or notices outside the premises of the representative office.

The words ‘Representative Office’, ‘Regional Representative Office’ or such other suitable description as the foreign company may determine should appear to clearly indicate the nature of the office.

A representative office enjoys special income tax treatment and the tax authorities do not normally seek to tax a representative office. This practice is based on the theory that the RO carries on no business and hence has no profits here to tax.