Singapore CLG is usually set up by non-profit organisations requiring a corporate status. Unlike companies limited by shares, CLGs do not have share capital. Thus, the liability of members of a CLG is limited to the amount which they undertake to contribute to the assets of the company in the event of winding up. This amount will be provided for in the company constitution (minimum S$1 per guarantor) . CLGs are public companies. They are liable to pay corporate tax at the prevailing corporate tax rate of 17%, except those have been awarded charity status that are exempt from tax. For more details, click here.
新加坡公共担保有限公司（CLG）作为非营利性性质主体的一种，常见于公益类事业。与股份有限公司不同，CLG没有股本。因此，也没有股东，股东的角色由成员（又称担保人）取代。在清盘的情况下，CLG成员的责任仅限于他们提前约定所担保的贡献给公司资产的金额。该金额将在公司章程中被列明（每个担保人最低1新币）。CLG性质属于公共公司，除获得慈善团体资质的CLG享有税务豁免外，普通CLG与股份制公司承担相关的税务义务，即17%的公司税。如需获取更多详情，请点击这里。