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Corporate services across Asia

Integrated corporate, accounting, tax, payroll and compliance support for international businesses operating across seven Asian markets.

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In-market teams across seven Asian jurisdictions, coordinated through Singapore for a single point of accountability.

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Luther Asia — seven-market network across SE Asia
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Our Locations

Corporate services across seven Asian markets, coordinated through Singapore. Choose a country below to understand the services we support, common questions, and our related expertise — before you reach out.

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One Region, One Point of Accountability

Understand each market before you contact us

Luther coordinates corporate services across Singapore, Malaysia, Indonesia, Thailand, Vietnam, India and Myanmar. Each market has its own framework — the explorer below shows what support may include, answers practical questions, and routes specialist legal or tax matters to the relevant Luther professionals where required.

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Singapore

Singapore is our regional headquarters and the coordination point for engagements across Asia. From here we support international businesses across the full range of entity types — private and public companies, Variable Capital Companies (VCCs), LLPs, branch and representative offices — together with ongoing corporate administration, accounting, payroll, tax compliance, bank account opening and immigration support (the latter through our related entity, INC HR Solutions Pte. Ltd.). This gives group finance a single, accountable point of contact for the region.

Singapore
What companies typically need to handle
  • Maintain a qualified company secretary and a registered office address in Singapore
  • File Annual Return with ACRA within the required period following financial year end
  • Hold or dispense with Annual General Meeting (AGM) as applicable for your company type
  • Prepare and file statutory financial statements (XBRL filing may be required for eligible companies)
  • Submit Estimated Chargeable Income (ECI) within 3 months of financial year end
  • File Corporate Income Tax return (Form C / C-S / C-S Lite) by 30 November each year
  • Register for GST if turnover exceeds the registration threshold; file quarterly GST returns and remit tax due
  • File and remit Withholding Tax on applicable payments to non-residents — generally due by the 15th of the second month from the date of payment to the non-resident
  • Submit IR8A and Auto-Inclusion Scheme (AIS) returns for employees by 1 March
  • Process monthly CPF contributions by the 14th of the following month
  • File expatriate IR21 tax clearance returns before departure where required
  • Maintain statutory registers (members, directors, charges) in up-to-date condition
  • Transfer pricing documentation should be ready by the corporate tax filing due date where the company is required to prepare it, and must be submitted within the required timeframe if requested by IRAS
  • FATCA/CRS reporting for relevant entities, depending on entity classification

Obligations depend on entity type, industry, GST registration status and financial year end. Confirm scope before implementation.

Corporate services available in Singapore
Payroll & HR AdministrationStatutory contributions, withholding and payslips Accounting & ReportingBookkeeping, management accounts and statutory reporting Tax Compliance & AdvisoryCorporate tax, GST/VAT and withholding coordination Company Secretary & Corporate Secretarial ServicesStatutory records, filings and compliance coordination Company SetupCompanies, VCCs, LLPs, branch and representative office registration Banking & Payment AdministrationAccount opening, KYC support and signatory coordination Immigration & Work Permit SupportONE Pass, PEP and Employment Pass support via INC HR Solutions Pte. Ltd. Transaction & Corporate SupportRecords, transition and post-completion administration Closure & Restructuring SupportDissolution, striking-off and restructuring coordination
Common compliance calendar — Singapore
MonthlyCPF contributions (14th); payroll processing and payslip issue; WHT filing and payment generally due by the 15th of the second month from the date of payment to the non-resident
Jan–MarIR8A / AIS preparation and submission (by 1 March); individual income tax season; IR21 clearance for departing expatriates where needed
Within 3 months of FYEEstimated Chargeable Income (ECI) filing with IRAS
QuarterlyGST return (Form F5/F7) due within 1 month after each quarter end, if GST-registered
Jul–NovFinancial statements preparation; statutory audit (where required); XBRL filing for eligible companies; ACRA Annual Return filing
30 NovemberCorporate Income Tax return (Form C / C-S / C-S Lite) due
Based on FYEAGM / AGM waiver; ACRA Annual Return; transfer pricing documentation ready where required
OngoingStatutory register updates; board and share changes; FATCA/CRS reporting where applicable

Specific deadlines depend on your financial year end and entity type. Deadline varies by entity type, financial year end or local requirements. Confirm before implementation.

Frequently asked questions — Singapore
What corporate services can Luther support in Singapore?
Can Luther support company setup or incorporation in Singapore?
Can Luther handle payroll, accounting and tax compliance after setup?
Does corporate secretarial mean the same thing here as elsewhere?
Related expertise
Accounting & Reporting Payroll & HR Administration Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support

Ready to talk to the Singapore team?

Once you have a sense of what you need, we will point you to the right specialist and confirm the practical next steps.

Request support See Singapore contacts →

Malaysia

Malaysia is a popular base for regional operations and shared-service centres. Our teams support the registration of Sdn Bhd and Berhad companies, LLPs, branch and representative offices, together with company secretary, branch agent and nominee director services, accounting, payroll and tax compliance — coordinated with Singapore for groups operating across several markets.

Malaysia skyline
What companies typically need to handle
  • Maintain a company secretary and a registered office address
  • File Annual Return with SSM (Companies Commission of Malaysia) within the required period
  • Hold Annual General Meeting within 6 months of financial year end, where required
  • Prepare and file audited financial statements (statutory audit is generally required)
  • Submit CP204 (Estimate of Tax Payable) within 3 months of the start of the basis period; pay 12 equal monthly instalments
  • File Corporate Income Tax return (Form C) within 7 months of financial year end
  • Register for Sales and Service Tax (SST) if turnover exceeds the threshold; file bi-monthly SST-02 returns
  • Remit Withholding Tax on applicable payments to non-residents within 1 month of payment
  • Process monthly EPF, SOCSO and EIS contributions
  • Remit PCB (Monthly Tax Deduction) for employees and file returns
  • Identify, verify and register beneficial owners with SSM (beneficial ownership reporting)
  • Account for stamp duty on dutiable instruments, with stamp duty relief claimed where applicable
  • Transfer pricing documentation, where applicable and required

Obligations depend on entity type, industry and financial year end. Confirm scope before implementation.

Corporate services available in Malaysia
Payroll & HR AdministrationStatutory contributions, withholding and payslips Accounting & ReportingBookkeeping, management accounts and statutory reporting Tax Compliance & AdvisoryCorporate tax, GST/VAT and withholding coordination Company Secretary & Corporate Secretarial ServicesCompany secretary, branch agent, nominee director and SSM filings Company SetupSdn Bhd, Berhad, LLP, branch and representative office registration Banking & Payment AdministrationBank account and payment mandate coordination Immigration & Work Permit SupportEmployment Pass and expatriate engagement support where applicable Transaction & Corporate SupportRecords, transition and post-completion administration Closure & Restructuring SupportStriking-off, members' voluntary winding-up and cessation support
Common compliance calendar — Malaysia
Monthly (15th)CP204 monthly instalment payment; PCB/MTD payroll tax remittance; EPF/SOCSO/EIS contributions
Bi-monthlySST-02 return and payment (by last day of month following the bi-monthly period), if SST-registered
Within 3 months of FYE startCP204 estimate of tax payable submission
Within 6 months of FYEAnnual General Meeting (where required)
7 months after FYEForm C corporate income tax return submission via LHDN e-filing
Based on FYEStatutory financial statements; audit; SSM Annual Return (within required period); transfer pricing documentation where required

Deadline varies by entity type, financial year end or local requirements. Confirm before implementation.

Frequently asked questions — Malaysia
What corporate services can Luther support in Malaysia?
Can Luther support company setup or incorporation in Malaysia?
Can Luther handle payroll, accounting and tax compliance after setup?
Does corporate secretarial mean the same thing here as elsewhere?
Related expertise
Accounting & Reporting Payroll & HR Administration Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support

Ready to talk to the Malaysia team?

Once you have a sense of what you need, we will point you to the right specialist and confirm the practical next steps.

Request support See Malaysia contacts →

Indonesia

Indonesia is one of the region's largest markets, with its own statutory administration and reporting framework. We support PT PMA (foreign-invested) companies, local PT companies and representative offices with entity setup and NIB licensing via BKPM/OSS, corporate secretarial and statutory administration (including statutory agent and Ministry of Law and Human Rights filings), accounting, payroll, BPJS and tax compliance.

Indonesia skyline
What companies typically need to handle
  • Maintain a valid OSS/NIB (business registration) and comply with Ministry of Law and Human Rights requirements for PT PMA companies
  • Hold Annual General Meeting of Shareholders (RUPS Tahunan) within 6 months of financial year end
  • Prepare and file statutory financial statements (statutory audit may apply depending on entity type and size)
  • File Annual Corporate Income Tax return (SPT Tahunan Badan) — typically by end of April
  • Pay monthly PPh 25 CIT instalment payments (by 15th of the following month)
  • File monthly VAT returns (SPT Masa PPN) via e-Faktur system (by end of following month)
  • File and remit monthly WHT returns (PPh 21, PPh 23, PPh 26 as applicable) — by 10th/20th of the following month
  • Process monthly BPJS Ketenagakerjaan and BPJS Kesehatan contributions (by 15th)
  • Pay THR (religious holiday allowance) to eligible employees annually
  • Transfer pricing documentation, where applicable and required

Obligations depend on entity type, investment category and financial year end. Confirm scope before implementation.

Corporate services available in Indonesia
Payroll & HR AdministrationStatutory contributions, withholding and payslips Accounting & ReportingBookkeeping, management accounts and statutory reporting Tax Compliance & AdvisoryCorporate tax, GST/VAT and withholding coordination Corporate Secretarial & Statutory AdministrationStatutory agent, MoLHR filings and statutory records maintenance Company SetupPT PMA, local PT and representative office registration, including NIB licensing via BKPM/OSS Banking & Payment AdministrationBank account and payment mandate coordination Immigration & Work Permit SupportWork permit and immigration administration where applicable Transaction & Corporate SupportRecords, transition and post-completion administration Closure & Restructuring SupportWind-down, deregistration and restructuring coordination
Common compliance calendar — Indonesia
Monthly (10th–end)PPh 21/23/26 WHT filing and remittance; PPh 25 CIT instalment (15th); PPN/VAT return (end of following month); BPJS contributions (15th)
April 30SPT Tahunan Badan — annual Corporate Income Tax return (e-filing)
Within 6 months of FYEAnnual General Meeting of Shareholders (RUPS Tahunan)
Annually (pre-holiday)THR (religious holiday allowance) payment to eligible employees
Based on FYEStatutory financial statements; audit where applicable; transfer pricing documentation where required

Deadline varies by entity type, financial year end or local requirements. Confirm before implementation.

Frequently asked questions — Indonesia
What corporate services can Luther support in Indonesia?
Can Luther support company setup or incorporation in Indonesia?
Can Luther handle payroll, accounting and tax compliance after setup?
Does corporate secretarial mean the same thing here as elsewhere?
Related expertise
Accounting & Reporting Payroll & HR Administration Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support

Ready to talk to the Indonesia team?

Once you have a sense of what you need, we will point you to the right specialist and confirm the practical next steps.

Request support See Indonesia contacts →

Thailand

Thailand combines a sizeable domestic market with active regional trade. Support may include company setup, corporate compliance and secretarial administration, the provision of a Ministry of Commerce registered accountant where applicable, accounting, payroll and tax compliance (including monthly VAT and withholding tax returns) for foreign-owned and joint-venture companies.

Thailand skyline
What companies typically need to handle
  • File Annual CIT return (Por.Ngor.Dor.50) within 150 days of financial year end
  • Submit mid-year CIT estimate return (Por.Ngor.Dor.51) within 2 months of the end of the first half of the accounting year
  • File monthly VAT returns (PP.30) by the 15th of the following month, if VAT-registered
  • File monthly WHT returns (PND.1, PND.3, PND.53) — by 7th (paper) or 15th (e-filing) of the following month
  • Account for WHT (PND.54) and VAT (PP.36) on payments made abroad, where applicable
  • Maintain books certified by a registered accountant and keep the company's commercial register filings current
  • Hold Annual General Meeting within 4 months of financial year end
  • File Annual Return (Bor.Or.Jor.5) with the Department of Business Development within 1 month of AGM
  • Prepare and file statutory financial statements with the DBD
  • Process monthly Social Security Fund (SSF) contributions
  • File annual personal income tax return (PND.91) for employees by 31 March
  • Transfer pricing documentation, where applicable and required

Obligations depend on entity type, BOI status and financial year end. Confirm scope before implementation.

Corporate services available in Thailand
Payroll & HR AdministrationStatutory contributions, withholding and payslips Accounting & ReportingBookkeeping, management accounts and statutory reporting Tax Compliance & AdvisoryCorporate tax, GST/VAT and withholding coordination Corporate Compliance & Secretarial AdministrationCommercial register filings, registered accountant and statutory records Company SetupIncorporation and entity establishment coordination Banking & Payment AdministrationBank account and payment mandate coordination Immigration & Work Permit SupportWork permit and immigration administration where applicable Transaction & Corporate SupportRecords, transition and post-completion administration Closure & Restructuring SupportWind-down, deregistration and restructuring coordination
Common compliance calendar — Thailand
Monthly (7th/15th)WHT returns (PND.1/3/53); VAT return (PP.30 by 15th); Social Security Fund contributions
31 MarchAnnual personal income tax returns (PND.91) for employees
Within 2 months of 6-month markMid-year CIT estimate (Por.Ngor.Dor.51)
Within 4 months of FYEAnnual General Meeting; financial statements filed with DBD; DBD Annual Return within 1 month after AGM
Within 150 days of FYEAnnual Corporate Income Tax return (Por.Ngor.Dor.50)
Based on FYEStatutory audit (where required); transfer pricing documentation where required; specific business tax (SBT) where applicable

Deadline varies by entity type, financial year end or local requirements. Confirm before implementation.

Frequently asked questions — Thailand
What corporate services can Luther support in Thailand?
Can Luther support company setup or incorporation in Thailand?
Can Luther handle payroll, accounting and tax compliance after setup?
Does corporate secretarial mean the same thing here as elsewhere?
Related expertise
Accounting & Reporting Payroll & HR Administration Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support

Ready to talk to the Thailand team?

Once you have a sense of what you need, we will point you to the right specialist and confirm the practical next steps.

Request support See Thailand contacts →

Vietnam

Vietnam continues to attract manufacturing and services investment. We support company setup, company administration and secretarial support, accounting, payroll and tax compliance, with cross-border matters coordinated through Singapore.

Vietnam skyline
What companies typically need to handle
  • Maintain a valid Business Registration Certificate and update as required for any changes to the enterprise
  • Hold Annual Members' / Shareholders' Meeting within the required period after financial year end
  • Prepare and submit annual statutory financial statements by 31 March (or 90 days from FYE) — statutory audit may apply for foreign-invested enterprises and certain other entities
  • File Annual Corporate Income Tax return within 3 months of financial year end
  • Pay quarterly CIT advance instalments (by 30th of the month following each quarter)
  • File monthly or quarterly VAT returns (by 20th of the following month for monthly filers)
  • File monthly PIT declarations for employees; annual PIT finalisation by 31 March of the following year
  • Remit monthly social insurance (SI), health insurance (HI) and unemployment insurance (UI) contributions (by 3rd of the following month)
  • Pay trade union fund contributions where applicable
  • Transfer pricing documentation, where applicable and required (Decree 132 / Circular 45 framework)

Obligations depend on entity type (LLC, JSC, FIE) and financial year end. Confirm scope before implementation.

Corporate services available in Vietnam
Payroll & HR AdministrationStatutory contributions, withholding and payslips Accounting & ReportingBookkeeping, management accounts and statutory reporting Tax Compliance & AdvisoryCorporate tax, GST/VAT and withholding coordination Company Administration & Secretarial SupportStatutory records, filings and compliance coordination Company SetupIncorporation and entity establishment coordination Banking & Payment AdministrationBank account and payment mandate coordination Immigration & Work Permit SupportWork permit and immigration administration where applicable Transaction & Corporate SupportRecords, transition and post-completion administration Closure & Restructuring SupportWind-down, deregistration and restructuring coordination
Common compliance calendar — Vietnam
Monthly (3rd)Social insurance, health insurance and unemployment insurance contributions
Monthly (20th)VAT return (monthly filers); PIT monthly declaration; WHT filing where applicable
Quarterly (30th)Quarterly VAT return (quarterly filers); CIT advance instalment; quarterly PIT declaration
31 MarchAnnual statutory financial statements; annual PIT finalisation; Annual CIT return within 3 months of FYE
Based on FYEStatutory audit (for FIEs and relevant entities); Business Registration Certificate updates; transfer pricing documentation where required

Deadline varies by entity type, financial year end or local requirements. Confirm before implementation.

Frequently asked questions — Vietnam
What corporate services can Luther support in Vietnam?
Can Luther support company setup or incorporation in Vietnam?
Can Luther handle payroll, accounting and tax compliance after setup?
Does corporate secretarial mean the same thing here as elsewhere?
Related expertise
Accounting & Reporting Payroll & HR Administration Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support

Ready to talk to the Vietnam team?

Once you have a sense of what you need, we will point you to the right specialist and confirm the practical next steps.

Request support See Vietnam contacts →

India

India offers significant scale alongside multi-layered central and state requirements. Support may include entity setup, corporate secretarial and compliance support, accounting, payroll and tax compliance for subsidiaries and liaison offices.

India
What companies typically need to handle
  • File Annual Return with the Registrar of Companies (RoC / MCA) within 60 days of AGM
  • Hold Annual General Meeting within 6 months of financial year end (30 September for March FYE companies)
  • Prepare and file audited financial statements with MCA (statutory audit is required for all companies)
  • File Corporate Income Tax return by 31 October (for companies requiring audit)
  • Pay quarterly Advance Tax instalments (by 15 June, 15 September, 15 December, 15 March)
  • File monthly GST returns (GSTR-3B by 20th; GSTR-1 by 11th of the following month), if GST-registered
  • Deduct, file and remit TDS/TCS monthly (by 7th of the following month); file quarterly TDS returns
  • Process monthly PF (Provident Fund) and ESI contributions where applicable
  • Handle state-specific professional tax obligations where applicable
  • Transfer pricing documentation, where applicable and required (particularly for cross-border related-party transactions exceeding mandatory documentation thresholds)
  • FEMA reporting for foreign-invested companies, where applicable

Obligations depend on entity type, state, industry and financial year end. Confirm scope before implementation.

Corporate services available in India
Payroll & HR AdministrationStatutory contributions, withholding and payslips Accounting & ReportingBookkeeping, management accounts and statutory reporting Tax Compliance & AdvisoryCorporate tax, GST/VAT and withholding coordination Corporate Secretarial & Compliance SupportStatutory records, filings and compliance coordination Company SetupIncorporation and entity establishment coordination Banking & Payment AdministrationBank account and payment mandate coordination Immigration & Work Permit SupportWork permit and immigration administration where applicable Transaction & Corporate SupportRecords, transition and post-completion administration Closure & Restructuring SupportWind-down, deregistration and restructuring coordination
Common compliance calendar — India
Monthly (7th)TDS/TCS remittance; PF/ESI contributions where applicable
Monthly (11th/20th)GSTR-1 (11th); GSTR-3B (20th) — if GST-registered
QuarterlyTDS returns (31 Jul / 31 Oct / 31 Jan / 31 May); Advance Tax instalments (15 Jun / 15 Sep / 15 Dec / 15 Mar)
30 SeptemberAnnual General Meeting (for March FYE companies)
31 OctoberAnnual Corporate Income Tax return (audited companies); transfer pricing documentation where required
Based on AGM/FYEAnnual Return to MCA (within 60 days of AGM); financial statements filing; FEMA reporting where applicable

Deadline varies by entity type, state, financial year end or local requirements. Confirm before implementation.

Frequently asked questions — India
What corporate services can Luther support in India?
Can Luther support company setup or incorporation in India?
Can Luther handle payroll, accounting and tax compliance after setup?
Does corporate secretarial mean the same thing here as elsewhere?
Related expertise
Accounting & Reporting Payroll & HR Administration Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support

Ready to talk to the India team?

Once you have a sense of what you need, we will point you to the right specialist and confirm the practical next steps.

Request support See India contacts →

Myanmar

Luther supports Myanmar operations through its established professional network. Support may include the registration of private limited companies, and branch offices of overseas corporations, corporate secretarial and statutory compliance support (including registered office and mail forwarding), accounting, payroll and tax compliance services. Please speak with us to discuss your specific requirements.

Myanmar skyline
What companies typically need to handle
  • File Annual Return with the Directorate of Investment and Company Administration (DICA) within one month from the anniversary of incorporation
  • Hold an annual general meeting at least once every calendar year and not later than 15 months after the previous AGM (unless exempted)
  • Submit Quarterly and Annual Performance Reports to the Myanmar Investment Commission (if applicable)
  • Prepare annual financial statements and carry out statutory audit (unless exempted) in accordance with the prescribed financial year (1 April – 31 March)
  • File annual Corporate Income Tax return within three months from the financial year end
  • File quarterly Commercial Tax returns within one month from the respective quarter end and annual Commercial Tax return within three months from the financial year end
  • File quarterly Specific Good Tax returns within 10 days from the respective quarter end
  • Pay quarterly advance Corporate Income Tax
  • Pay monthly Commercial Tax
  • Pay monthly Specific Goods Tax
  • File annual Salary Statement/ Personal Income Tax return for the employees within three months from the financial year end
  • Deduct, file and pay monthly Personal Income Tax for the employees
  • Process monthly Social Security Board contributions for the employees (unless exempted)
  • Transfer pricing documentation, where applicable and required

Obligations depend on entity type, and MIC investment status. Speak with us to confirm specific requirements.

Corporate services available in Myanmar
Payroll & HR AdministrationStatutory contributions, withholding and payslips Accounting & ReportingBookkeeping, management accounts and statutory reporting (excluding statutory audit) Tax Compliance & AdvisoryTax Registration, Corporate Income Tax, Commercial Tax, Specific Goods Tax, Withholding Tax and Capital Gains Tax Corporate Secretarial & Statutory Compliance SupportDICA and MIC filings, registered office and mail forwarding Company SetupIncorporation of corporate entities and registration of branch offices of overseas corporations Banking & Payment AdministrationBank account and signing mandate coordination ImmigrationVisa, Stay Permit, FRC and Labour Card application Transaction & Corporate SupportRecords, transition and post-completion administration Closure & Restructuring SupportLiquidation, deregistration and restructuring coordination
Common compliance calendar — Myanmar
YearlyAnnual Financial Statements and audit, Annual Corporate Income Tax Return, Annual Commercial Tax Return, Annual Salary Statement/ Personal Income Tax Return for the employees, Annual General Meeting; DICA Annual Return; MIC Annual Performance Report, statutory financial statements
QuarterlyAdvance Corporate Income Tax payments, Specific Goods Tax return filing, Commercial Tax return filing, MIC Quarterly Performance Report
MonthlyPersonal Income Tax deduction, filing and payment; Commercial Tax payment; Specific Goods Tax payment; Social Security Board contributions

Deadlines vary. Confirm before implementation.

Frequently asked questions — Myanmar
What corporate services can Luther support in Myanmar?
Can Luther support company setup or incorporation in Myanmar?
Can Luther handle payroll, accounting and tax compliance after setup?
Does corporate secretarial mean the same thing here as elsewhere?
Related expertise
Bookkeeping & Accounting Payroll Administration Tax Compliance & Advisory Corporate Secretarial & Regulatory Compliance Company Setup Banking & Account Administration Immigration Support Transaction & Corporate Support Liquidation & De-Registration Support

Ready to talk to the Myanmar team?

Once you have a sense of what you need, we will point you to the right specialist and confirm the practical next steps.

Request support See Myanmar contacts →

Operating in more than one Asian market?

Luther can coordinate corporate services across selected Asian markets from a single point of contact in Singapore.

Speak with an Expert