ࡱ> _ Rbjbj 49b9bC rL8   8BDD Hf((   nHpHpHpHpHpHpH$UJ MH     HH''' nH' nH''R0AB$BZHH0HBBN N<BBNC  '     HH%z   H    N          B 8: HPREFACE The Accounting and Corporate Regulatory Authority (鶹) is the national regulator and registration authority for businesses and public accountants. It administers, amongst other laws, the Business Registration Act, Cap. 32 (BR Act). The BR Act was first enacted in 1974. Many provisions may now be out of date. 鶹 has commenced a review of the BR Act with a view to modernise it and make it more relevant and current to the present day business environment. 鶹 is thus seeking feedback from interested parties for this purpose. We invite you to submit your responses, views and comments on the questions set forth in this paper. Electronic submission is encouraged. Written comments should be submitted to: Business Registration Review Secretariat Legal Services Division Accounting and Corporate Regulatory Authority 10, Anson Road #05-01/15 International Plaza Singapore 079903 Fax: (65) 62251676 Email:  HYPERLINK "mailto:鶹_BRConsult@acra.gov.sg" 鶹_BRConsult@acra.gov.sg All feedback should reach 鶹 by 30 November 2010. Please note that the feedback received may be made public unless confidentiality is specifically requested for all or part of the submission. Background The BR Act requires registration of persons who want to carry on business in Singapore. Person includes individuals, firms, foreign firms and corporate entities (eg. companies, limited liability partnerships, foreign companies). All persons (with some exceptions) must apply to 鶹 for registration under the BR Act before starting business. Under the BR Act, a person can register either a sole-proprietorship or a partnership under a business name. More information on businesses can be found in 鶹s website at  HYPERLINK "http://www.acra.gov.sg" www.acra.gov.sg under the tag Sole-proprietorship and partnership. Questions for Feedback We highlight the main BR Act provisions and feedback questions under different categories below. What is a Business Under the BR Act, business" includes every form of trade, commerce, craftsmanship, calling, profession and any activity carried on for the purposes of gain. But it excludes: any employment (ie. someone who works as an employee), occupation or office (ie. position of authority usually with public duties and functions), and the exempted business in paragraph 8 below. Questions for feedback: (1)(a) Should the above definition of business be changed? (b) If so, what changes do you suggest? (c) Do the words employment, occupation and office need further explanation? Exemption from Registration 2 categories of persons need not register under the BR Act. The 1st category covers various types of entities. The 2nd category exempts individuals doing certain types of businesses from registering. The 1st category (exempted entities) comprises: entities established by law (eg. statutory boards, MCSTs); certain clubs/institutions listed in the First Schedule to the Income Tax Act; societies, co-operative societies and mutual benefit organisations (registered under their respective Acts); professionals whose registration is governed by other written laws (eg. doctors, architects etc); the Public Trustee or Official Assignee of a bankrupts property; and registered companies, foreign companies and limited liability partnerships carrying on business in Singapore in their own names. Questions for feedback: (2) Who else need NOT register under the BR Act to carry on business in Singapore)? (3) Should persons carrying on business in their own names (eg. tuition and music teachers) be required to register under the Act? The 2nd category (exempted individuals doing certain businesses) are: licensed hawkers; craftsmen working from home; taxi drivers; trishaw riders; sampan man plying his sampan for hire; and farmers and prawn/fish pond keepers. One area we wish to specially review is persons doing business exclusively in cyberspace, be it online through the internet or through telecommunications or other modes. Questions for feedback: (4)(a) The above list is outdated. Should the BR Act continue to have a list of exempted businesses (ie. persons doing these businesses need not register under the BR Act)? (b) If so, what businesses? (5) For individuals doing business exclusively online through the internet, which of the following separate categories (if any) should be exempt from registration? (a) resides in Singapore and receives orders (for goods or services) online from Singapore only. (b) resides in Singapore and receives orders online (for goods or services) from overseas only. (c) resides in Singapore and receives orders online (for goods or services) from Singapore and overseas. (d) resides overseas and receives some or all orders online (for goods or services) from Singapore (eg. Amazon.com, PayPal). (e) resides overseas, places orders online (for goods or services) overseas to a Singapore vendor, and takes delivery in Singapore (by himself or his agent). (f) what other situations, if any, should individuals doing business exclusively online be exempt from registration? (6)(a) Apart from the internet, should online or cyberspace cover other communication mediums (eg. handphones etc.)? (b) If so, which mediums? (7) If a person need not register under the BR Act (ie exempted), should 鶹 still allow him to register (if he wants to)? Registration Applicants must provide the following information: a business name (eg. Mayflower, Garden House); general nature of the business (eg. Maid Agency, General Trading and the SSIC Code); place(s) of business (ie. business address); particulars of all persons managing the business (eg. name, NRIC no., residential address); particulars of the sole proprietor or all partners or corporation carrying on the business (eg. name, NRIC no. or UEN/registration no., residential address/registered office); and date of commencing business (eg. 1 January 2010). In addition to the information mentioned in paragraph 10, applicants carrying on business as: nominee or trustee of third parties must give particulars of all the third parties (eg. name and residential address of the third party), and agent of foreign entities must provide information of the foreign entities (eg. name and address of the foreign entity). Questions for feedback: (8) Which of the above information is NOT necessary for applicants to give 鶹? (9)(a) What additional information should applicants give 鶹 when registering? (b) 鶹 proposes applicants must provide us the additional following information when registering: (i) e-mail address, (ii) telephone no. (either handphone, home or office), (iii) date of birth. Are there any objections? (c) Which information in question 9(b) should be made available to the public (eg. when public buys the business profile)? (10)(a) Should the BR Act remove the requirements to provide the additional information relating to nominees, trustees and agents as stated in paragraph 11? (If yes, it means registrant X carrying on business on behalf of Y need not disclose existence of Y or Ys particulars to 鶹). (b) Are you clear as to who are trustees, nominees or agents? (11)(a) Should partnerships (apart from professional firms) with more than 20 partners be allowed to register under the BR Act? (b) If yes, please give reasons. Registration lasts for 1 year. Persons apply to renew their registration annually (if they want to continue the business thereafter). Questions for feedback: (12)(a) Should registration be longer than 1 year? (b) If so, for what period(s)? (13) Should the BR Act allow lifetime registration (ie. one-time registration until registrant dies or closes the business)? (14) Should applicants have a choice how long to register for? Business Names A person cannot register a business name which: is undesirable (eg. obscene words); is identical to names of existing entities or names already reserved in 鶹s register; or the Minister has gazetted (eg. Temasek). 鶹 can direct a person to change his business name at any time if he registers any such name. In addition, another entity can also request 鶹 to direct a subsequent applicant (Target) to change the Targets business name: which so nearly resembles the entitys name as to be likely to be mistaken for the entity, or if the other entity has obtained an injunction under the Trade Marks Act forbidding the Target from using the business name. Questions for feedback: (15) What other situations (if any) should 鶹 refuse to register a business name? (16) What other situations (if any) should 鶹 direct a subsequent applicant to change his business name? Change of Particulars Upon Death A registrant must notify 鶹 if any information registered with 鶹 (eg. business address or activities) has changed. He must do so within 14 days (through Bizfile). For eg, a new partner joined on 1 Feb 2010. 鶹 must be notified of this by 15 Feb 2010. Question for feedback: (17) When a registrant (Mr A) dies, on being notified, 鶹 will just change registrants name to Estate of Mr A, Deceased in our records until we receive instructions from executors/administrators of Mr As estate (if any). Is this acceptable? PS. In law, 鶹 can only act on instructions from executors/administrators of a deceaseds estate. Rectification of Register Both 鶹 and the court have powers to amend the register (of persons registered under the BR Act). 鶹s powers are limited to rectifying mistakes (ie. clerical or typographical errors). This usually happens when lodgers enter wrong information when filing transactions with 鶹. The court can direct 鶹 to amend the register if: any information in the register is incorrect, or a misleading business name has been registered, or the use of a business name should be prohibited. Questions for feedback: (18)(a) Should 鶹 have wider powers to amend the register (ie. not only to rectify clerical or typographical errors)? (b) If yes, please state other situations where 鶹 should have power to amend the register. (19)(a) Should the court have exclusive powers to amend any matters in the register? (b) If yes, please state what matters. Local Managers If the sole proprietor or all partners reside outside Singapore, they must appoint a local manager. The local manager is personally responsible for all the sole proprietors/partners obligations under the BR Act. Questions for feedback: (20) Are there other situations where sole proprietors or partnerships should appoint a local manager? (21) Should local managers have minimum qualifications? (22) Should local managers be individuals or can they be corporations as well? (23) Which responsibilities and liabilities of a local manager (if any) should be extended or reduced? (24) Should the BR Act allow local managers themselves to notify 鶹 they have resigned/no longer hold such office before a new local manager is appointed? (25) Should 鶹 cancel the sole proprietors/partnerships registration if they do not appoint a new local manager within 14 days after the previous one has resigned? Cessation of Business/Registration and Restoring Registration A registrant must notify 鶹 within 14 days after he has stopped doing business. He can also notify 鶹 in advance if he wants to cease business. If the registrant does not renew his registration before it expires, 鶹 will send him one months notice to renew (鶹 will issue the notice after the registration expires). If he still does not renew, 鶹 will cancel his registration. Should the registrant still not renew his registration despite 鶹s one-month notice, 鶹 will cancel his registration. Currently, only the Minister can restore a persons registration (ie. the person can still retain his original UEN/business registration no.) upon appeal. However, there is a proposal that 鶹 can restore a persons registration up to one year after the registration expires. Questions for feedback: (26)(a) Should we change any of the above procedures? (b) If yes, what changes should be made? (27) 鶹 currently sends the one-month notice in paragraph 20 by registered post. Is it enough if 鶹 sends it by ordinary post and/or e-mail instead? (28) 鶹 currently publishes the cancelled business name in the Gazette. (a) Is it sufficient if 鶹 just publishes the cancelled business name on its website? (b) If so, how long should the cancelled business name remain on its website? (29) Should 鶹 have power to restore a cancelled/terminated registration (ie. let the registrant retain his UEN)? (30)(a) If 鶹 restores a cancelled/terminated registration, should 鶹 reflect (i) the date of cancellation/termination, and (ii) date of restoration in the persons business profile? (b) If no, why not? Currently, as a matter of policy, no one can apply for a name identical to a terminated or cancelled business for 1 year other than the previous owner. For example, business name Mayflower Garden is cancelled wef 1 March 2010. A third party cannot apply for the name Mayflower Garden till at least 1 March 2011; even if he wants to register a different business vehicle (eg. company, LLP etc). Questions for feedback: (31)(a) Should we reduce the 1-year moratorium for third parties to apply for an identical defunct business name? (b) Should the moratorium be shorter if the registrant himself notifies 鶹 that he has/will cease business (as opposed to 鶹 cancelling the registration)? (c) If answer to (a) and/or (b) is yes, please recommend moratorium period(s). Consequences of Carrying on Business Without (i) Registration or (ii) Updating Change of Particulars Carrying on business without registration and the non-updating of any changes are offences under the BR Act. Offender can be fined up to $5,000 or jailed up to 12 months or both. An offender can only enforce contractual rights arising from his business if he gets the Courts approval. Questions for feedback: (32)(a) Should we change the above consequences of carrying on business without registration? (b) If so, what should be changed? (33) Should an offender only be allowed to enforce contractual rights arising from his business (with court approval) if he carries on business: (a) without renewing his expired registration? (b) after the Registrar cancels his registration? Appeals to the Minister A person can appeal to the Minister against 鶹s decision if 鶹: refuses to register him or renew his registration, cancels his registration, or directs him to change his business name. Question for feedback: (34) Should there be other situations where a person can appeal to the Minister against 鶹s decision? Offences The BR Act and BR Regulations prescribe the following offences: S/No.OffenceMaximum Penalty1Carrying on business without registration or renewal$5,000 fine or 12 months jail or both2Not submitting change of particulars within 14 days3Not complying with 鶹s summons Not complying with 鶹s or inspectors request for information Resisting/obstructing 鶹 or inspector in performing his duty4Knowingly giving false information to 鶹5Not complying with any regulations made under the BR Act6An undischarged bankrupt managing a registrants business $10,000 fine or 2 years jail or both7Registrant carrying on business under a name not filed with 鶹$5,000 fine 8Not informing 鶹 within 14 days after the registrant has ceased businessForeign registrants not appointing a new local manager within 14 days after the previous local manager has left$1,000 fineNot printing business name and registration no. on business documents 鶹 may compound offence under s/nos. 1 to 7, and 10 to 12. The maximum composition amount is (i) half the maximum fine for the offence, or (ii) $5,000 whichever is lower. Questions for feedback: (35)(a) Should any of the above offences be removed? (b) If yes, which offences? (c) Why? (36)(a) Should we add any new offences? (b) If yes, what? (c) Why? (37)(a) Should any of the current penalties be changed? (b) If yes, what should be the new penalties? (c) Why? (38)(a) Should any additional offences be compoundable? (b) If so, which offences? (c) Why? Miscellaneous Currently, a person cannot directly convert a registered business name to a company. To do so, the registrant must take the following steps: reserve the same company name (with 鶹s approval), incorporate the new company, and terminate his registration under the BR Act. Questions for feedback: (39)(a) Should registrants of business names be allowed to directly convert a registered business name to a company (with a new company UEN issued)? (b) If so, under what conditions? Additional Feedback If you have any additional feedback on areas not covered in the above questionnaire, you may also submit them for our consideration. Thank you for your time. ___________________________________________________________________  Electronically through Bizfile.  These include: Catholic Young Mens Association, Kwong-Wai-Shiu Free Hospital, Lee Kuan Yew Exchange Fellowship, Metropolitan YMCA, National Crime Prevention Council of Singapore, SAFRA National Service Association, HomeTeamNS, Titular Anglican Bishop of Singapore, Titular Roman Catholic Archbishop of Singapore, YMCA and YWCA.  Limited Partnerships are also exempted by virtue of section 42 Limited Partnerships Act.  who (i) do not display their products in public, and (ii) do not employ outsiders.  who (i) do not employ outsiders, (ii) do not own the land, and (iii) do not charge admission fees.  Singapore Standard Industrial Classification  Unique Entity Number  The full list of additional information nominees and trustees must inform 鶹: Name, nationality and usual place of residence of all persons on behalf of whom the nominee/trustee carries on business. If such person is a corporation, its name, registered office and general nature of its business. Where the beneficiaries are a class of children or other persons, a description of the class.  The full list of addition information agents of foreign entities must give 鶹: Business name, address and the general nature of business of the foreign firm. If agent carries on business for 3 or more foreign firms, can just give name and country of firm, and no. of firms the agent carries on business for.  Under this head, applicants must apply to 鶹 within 1 year from Targets registration date.  In practice, 鶹 also sends reminders to renew registrations 6 to 8 weeks before the registration expires.  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