1. Zero tax return: applicable to companies that do not operate and need to produce unaudited financial statements before filing tax returns.
2. After the accounts are completed, declare tax directly to the tax bureau according to the accounting statements: it is applicable to small companies with operations and needs to issue unaudited financial statements for tax declaration.
3. After the accounts are completed, they will be audited by auditors in Singapore and an audit report will be issued. According to the data listed in the audit report, tax returns are made to the tax bureau: applicable to non-small companies with operations.