The Inland Revenue Authority of Singapore (IRAS) has published revised guidance on Companies under Liquidation/ Judicial Management/ Receivership. The main revisions are made to the section on the Duties of Liquidators, reproduced below. Further, the FAQs are updated with an additional question 9 on filing requirements.
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Duties of Liquidators
Companies that have commenced voluntary or compulsory liquidation will have a liquidator appointed by the company or the Court. The liquidator i…