We refer to Mr Lim Ee Hui's letter "Other worrying practices" (ST, 15 Nov 2014).

It is a legal requirement under section 144 of the Companies Act for a company to state its name and registration number in business correspondences including invoices. This ensures that the public knows it is dealing with a company that is incorporated under the Companies Act. Members of the public can also conduct a free search on any business entity registered with ACRA via ACRA's website (www.acra.gov.sg) and obtain its business address and registration number. Those who may have information on possible breaches to Section 144 can alert ACRA. We will conduct an investigation and take the necessary enforcement action.

Only GST-registered businesses can charge and collect GST on their sales. It is a serious offence for businesses that are not GST-registered to charge GST on their sales. IRAS detects such cases through our audit programmes and tip-offs from the public. Offenders face a maximum penalty of three times the amount of tax collected without authorisation, and a fine of up to $10,000 for each offence. Members of the public can check if a business is registered for GST on IRAS' website (www.iras.gov.sg). Anyone who wishes to report cases of unlawful collection of GST by businesses can write to IRAS.

Ang Siok Hui (Ms)
Head, Corporate Communications Department
Accounting and Corporate Regulatory Authority (ACRA)   


Kelly Wee (Ms)
Director (Corporate Communications)
Inland Revenue Authority of Singapore