1109 results found

Responsible person to determine beneficial owner of a Foreign Company

 

Generally, the company and its board of directors are responsible for the maintenance and reporting of the beneficial ownership information. 

 

Nevertheless, the company may appoint any person to carry out such functions. The determination of beneficial owners must be carried out based on reasonable measures as specified in the Guidelines. 

 

Upon obtaining the beneficial ownership information, the company secretary must update the register of beneficial owners to be maintained by the company.

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024
  • Foreign Company

Declaring senior management in place of beneficial owner for a Company Limited By Guarantee

 

Companies are allowed to declare its senior management in place of beneficial owner in the following circumstances:

  1. the company has no beneficial owner; 
  2. the beneficial owner of the company cannot be identified; or
  3. the company is still in the process of obtaining its beneficial ownership information.

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024

Note: A company can name more than 1 individual in their senior management for the purpose of beneficial ownership reporting framework.

  • CLBG

Declaring senior management in place of beneficial owner for a Foreign Company 

 

Companies are allowed to declare its senior management in place of beneficial owner in the following circumstances:

  1. the company has no beneficial owner; 
  2. the beneficial owner of the company cannot be identified; or
  3. the company is still in the process of obtaining its beneficial ownership information.

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024

Note: A company can name more than 1 individual in their senior management for the purpose of beneficial ownership reporting framework.

  • Foreign Company

Declaring senior management in place of beneficial owner for a Private Company

 

Companies are allowed to declare its senior management in place of beneficial owner in the following circumstances:

 

More information :

  1. the company has no beneficial owner; 
  2. the beneficial owner of the company cannot be identified; or
  3. the company is still in the process of obtaining its beneficial ownership information.

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024

Note: A company can name more than 1 individual in their senior management for the purpose of beneficial ownership reporting framework.​

  • Private Company

Declaring senior management in place of beneficial owner for a Public Company

 

Companies are allowed to declare its senior management in place of beneficial owner in the following circumstances:

  1. the company has no beneficial owner; 
  2. the beneficial owner of the company cannot be identified; or
  3. the company is still in the process of obtaining its beneficial ownership information.

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024

Note: A company can name more than 1 individual in their senior management for the purpose of beneficial ownership reporting framework.​

  • Public Company

Updating beneficial ownership information due to deceased shareholders for a Public Company

 

​If a shareholder who is also a beneficial owner passed away and an Administrator or Executor has been appointed, the beneficial ownership information must be updated with the Administrator or Executor’s name. 

 

The name remains until the shares of the deceased has been transferred after the division of the deceased’s property. Once the shares have been transferred to the new legal owner, the company must issue a notice under section 60C of the Companies Act 2016 to determine who the new beneficial owner is.

 

If the Administrator or Executor is yet to be appointed, the name of the deceased will remain in the register.  The name of the deceased will remain in the register of beneficial owners until an Administrator or Executor is appointed.    

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024
  • Public Company

Updating beneficial ownership information due to deceased shareholders for a Private Company

 

​If a shareholder who is also a beneficial owner passed away and an Administrator or Executor has been appointed, the beneficial ownership information must be updated with the Administrator or Executor’s name. 

 

The name remains until the shares of the deceased has been transferred after the division of the deceased’s property. Once the shares have been transferred to the new legal owner, the company must issue a notice under section 60C of the Companies Act 2016 to determine who the new beneficial owner is.

 

If the Administrator or Executor is yet to be appointed, the name of the deceased will remain in the register.  The name of the deceased will remain in the register of beneficial owners until an Administrator or Executor is appointed.    

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024
  • Private Company

Updating beneficial ownership information due to deceased shareholders for a Foreign Company

 

​If a shareholder who is also a beneficial owner passed away and an Administrator or Executor has been appointed, the beneficial ownership information must be updated with the Administrator or Executor’s name. 

 

The name remains until the shares of the deceased has been transferred after the division of the deceased’s property. Once the shares have been transferred to the new legal owner, the company must issue a notice under section 60C of the Companies Act 2016 to determine who the new beneficial owner is.

 

If the Administrator or Executor is yet to be appointed, the name of the deceased will remain in the register.  The name of the deceased will remain in the register of beneficial owners until an Administrator or Executor is appointed.    

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024
  • Foreign Company

Determining date of beneficial owner for a Company Limited By Guarantee

 

The provision relating to beneficial ownership reporting was first introduced when the Companies Act 2016 was enforced on 31 January 2017.

 

In this regard, if the person can determine the date in which he becomes a beneficial owner, he is required to state that actual date when he becomes the beneficial owner of the company even if the date was before 31 January 2017.

 

However, if the individual has taken reasonable steps to ascertain the date he becomes a beneficial owner but still unable to do so, the date that he becomes a beneficial owner is deemed to be 31 January 2017, being the enforcement date of Companies Act 2016. 

 

In the case where a person has reasonable cause to believe he is a beneficial owner at a date after 31 January 2017, then he needs to state that later date.

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024
  • CLBG

Determining date of beneficial owner for a Foreign Company

 

The provision relating to beneficial ownership reporting was first introduced when the Companies Act 2016 was enforced on 31 January 2017.

 

In this regard, if the person can determine the date in which he becomes a beneficial owner, he is required to state that actual date when he becomes the beneficial owner of the company even if the date was before 31 January 2017.

 

However, if the individual has taken reasonable steps to ascertain the date he becomes a beneficial owner but still unable to do so, the date that he becomes a beneficial owner is deemed to be 31 January 2017, being the enforcement date of Companies Act 2016. 

 

In the case where a person has reasonable cause to believe he is a beneficial owner at a date after 31 January 2017, then he needs to state that later date.

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024
  • Foreign Company

Determining date of beneficial owner for a Private Company

 

The provision relating to beneficial ownership reporting was first introduced when the Companies Act 2016 was enforced on 31 January 2017.

 

In this regard, if the person can determine the date in which he becomes a beneficial owner, he is required to state that actual date when he becomes the beneficial owner of the company even if the date was before 31 January 2017.

 

However, if the individual has taken reasonable steps to ascertain the date he becomes a beneficial owner but still unable to do so, the date that he becomes a beneficial owner is deemed to be 31 January 2017, being the enforcement date of Companies Act 2016. 

 

In the case where a person has reasonable cause to believe he is a beneficial owner at a date after 31 January 2017, then he needs to state that later date.

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024
  • Private Company

Determining date of beneficial owner for a Public Company

 

The provision relating to beneficial ownership reporting was first introduced when the Companies Act 2016 was enforced on 31 January 2017.

 

In this regard, if the person can determine the date in which he becomes a beneficial owner, he is required to state that actual date when he becomes the beneficial owner of the company even if the date was before 31 January 2017.

 

However, if the individual has taken reasonable steps to ascertain the date he becomes a beneficial owner but still unable to do so, the date that he becomes a beneficial owner is deemed to be 31 January 2017, being the enforcement date of Companies Act 2016. 

 

In the case where a person has reasonable cause to believe he is a beneficial owner at a date after 31 January 2017, then he needs to state that later date.

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024
  • Public Company

Obligations to serve notices under Section 60C of Companies Act 2016 for Companies Limited By Guarantee

 

According to requirements in paragraph 21 of the Guidelines, companies must serve the notices under subsections 60C(1), (2), (3), (5) and (6) (whichever is applicable) and are required to send the notice under subsection 60C(1) at least once a year. 

 

Public companies must give notice to:

  1. any of their members holding not less than 20% of shares in the company; and
  2. any member or any person whom they have reasonable ground to believe has ultimate effective control over the companies.

Public companies cannot solely rely on the information received from its beneficial owner without sending out notices as empowered under Section 60C of the Companies Act 2016.

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024

​Note:

1. In the absence of any specific method to send notices under section 60C, a company may choose to send the notices and documents in any manner the company deems practical subject to any relevant requirements in their constitution (if any). 

2. Any notices issued under section 60C and the responses received can be in either in physical or electronic form. 

3. The information relating to the notices and responses must be recorded in the register of beneficial owners.

4. The company must also ensure proper record keeping on the feedbacks received together with supporting documents as required under Part IV of Section 4 and Part I of Section 5, of the Guidelines.     

5. In the event no responses are received by the company after notice under section 60C has been issued, at least one (1) more attempt must be made by the company to reach out to the members or any person identified by the company.  The records of the notices sent out must be kept as supporting documents together with the register of beneficial owners.

  • CLBG

Obligations to serve notices under Section 60C of Companies Act 2016 for Foreign Companies

 

According to requirements in paragraph 21 of the Guidelines, companies must serve the notices under subsections 60C(1), (2), (3), (5) and (6) (whichever is applicable) and are required to send the notice under subsection 60C(1) at least once a year. 

 

Foreign companies cannot solely rely on the information received from its beneficial owner without sending out notices as empowered under Section 60C of the Companies Act 2016.

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024

​Note:

1. In the absence of any specific method to send notices under section 60C, a company may choose to send the notices and documents in any manner the company deems practical subject to any relevant requirements in their constitution (if any). 

2. Any notices issued under section 60C and the responses received can be in either in physical or electronic form. 

3. The information relating to the notices and responses must be recorded in the register of beneficial owners.

4. The company must also ensure proper record keeping on the feedbacks received together with supporting documents as required under Part IV of Section 4 and Part I of Section 5, of the Guidelines.     

5. In the event no responses are received by the company after notice under section 60C has been issued, at least one (1) more attempt must be made by the company to reach out to the members or any person identified by the company.  The records of the notices sent out must be kept as supporting documents together with the register of beneficial owners.

  • Foreign Company

Obligations to serve notices under Section 60C of Companies Act 2016 for Private Companies

 

According to requirements in paragraph 21 of the Guidelines, companies must serve the notices under subsections 60C(1), (2), (3), (5) and (6) (whichever is applicable) and are required to send the notice under subsection 60C(1) at least once a year. 

 

Private companies cannot solely rely on the information received from its beneficial owner without sending out notices as empowered under Section 60C of the Companies Act 2016.

 

More information :

  1. Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  2. Case Studies and Illustrations of the Guidelines for the Reporting Framework for Beneficial Ownership of Companies
  3. Electronic Beneficial Ownership System ​(e-BOS)​​
  4. Companies (Amendment) Act 2024
  5. ​Practice Directive No. 9/2024: Lodgement of Beneficial Ownership Information under the Companies Act 2016 Through e-BOS
  6. FAQ Beneficial Ownership​​
  7. FAQ Companies (Amendment) Act 2024

​Note:

1. In the absence of any specific method to send notices under section 60C, a company may choose to send the notices and documents in any manner the company deems practical subject to any relevant requirements in their constitution (if any). 

2. Any notices issued under section 60C and the responses received can be in either in physical or electronic form. 

3. The information relating to the notices and responses must be recorded in the register of beneficial owners.

4. The company must also ensure proper record keeping on the feedbacks received together with supporting documents as required under Part IV of Section 4 and Part I of Section 5, of the Guidelines.     

5. In the event no responses are received by the company after notice under section 60C has been issued, at least one (1) more attempt must be made by the company to reach out to the members or any person identified by the company.  The records of the notices sent out must be kept as supporting documents together with the register of beneficial owners.

  • Private Company