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Commentary

SG2.9.1 Sole proprietor/partnerships

Singapore

SG2.9.1ÌýÌýÌýÌý Sole proprietor/partnerships

From the IRAS's point of view, the process and requirements for striking off of a sole proprietorship (SP) and the various types of partnerships are the same. The steps given below are for a limited liability partnership (LLP), but will also apply to a SP and other forms of partnerships.

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