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Sole practitioner definition

Accounting Tools

What is a Sole Practitioner? A sole practitioner is a licensed professional who operates a firm without any other partners. Several types of legal organization may be used by a sole practitioner, such as a sole proprietorship , limited liability company , or corporation.

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Singapore GST Registration Guide for Foreign Businesses

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However, exceptions apply: If the company director, sole-proprietor, partner, or trustee has experience managing other GST-registered businesses. If the person preparing your GST returns is an Accredited Tax Adviser (ATA) or Accredited Tax Practitioner (ATP).

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