ACRA (Companies Act): Company records minimum 5 years; financial statements minimum 7 years from end of financial year
IRAS: Business records (income tax) minimum 5 years from end of relevant year of assessment
MAS TRM: Financial institutions must retain records 5–10 years depending on document type
PDPA 2012: Personal data must not be retained longer than necessary for its purpose — organisations must have documented retention and disposal schedules
Employment Act: Employee records minimum 2 years after employment ends; CPF records minimum 5 years
Legal proceedings: Records relevant to ongoing or anticipated litigation must be retained until proceedings are fully resolved
NLB/NHB institutions: Follow NHB Collection Policy and NLB retention schedules — heritage materials may require permanent retention
Destruction: Physical records must be destroyed via NEA-compliant certified shredding; digital records via certified data destruction with audit trail
GeBIZ-registered scanning vendor: Micrographics Data Pte Ltd — advises on retention scheduling as part of every enterprise scanning engagement since 1989
