SSIC 2025 sub-class
Digital, IT & Telecom Verified · 15 Apr 202561020
Telecommunications resellers/third party telecommunications providers
This sub-class includes services provided by telecommunications resellers (i.e., purchasing and reselling network capacity), including value-added network operators and/or internet service providers (i.e., purchasing and reselling network capacity without providing additional services). Units in this sub-class are primarily engaged in: •activities of telecommunications brokers and/or resellers of pre-paid calling cards and/or services •intermediation services for wired, wireless, and/or satellite telecommunications activities, including: -agent activities for telecommunications carriers -selling mobile phone service plans on an agent basis -agent activities for mobile virtual network operators (MVNOs) •provision of Internet access over networks between the client and the Internet Service Provider not owned or controlled by the Internet Service Provider •provision of telephone and/or Internet access in facilities open to the public
Level
final
Mapped ISIC codes
1
Source
SingStat
Official data
| Official name | Singapore Standard Industrial Classification (SSIC 2025) |
| Issuing authority | Department of Statistics Singapore (SingStat / DOS) |
| Tax authority | Inland Revenue Authority of Singapore (IRAS) (IRAS) |
| Purpose | Mandatory at ACRA business/company registration; used by IRAS, MOM, EDB, SingStat |
| Active version | SSIC 2025 (15 Apr 2025) |
| Hierarchy level | Sub-class (5-digit) (final leaf) |
| Source | https://www.singstat.gov.sg/standards/standards-and-classifications/ssic |
| Prior versions | SSIC 2020, SSIC 2015 |
When you need this code
ACRA registration
Select this code as principal or secondary SSIC when registering your business entity via BizFile+.
Licensing
Personal Data Protection Commission (PDPC), IMDA may require sector-specific licence. Check with authority.
Tax filing
IRAS uses SSIC for industry profiling. File Form C / C-S / C-S (Lite) via myTax Portal annually.
Banking
Banks may request your registered SSIC for KYC, merchant acquiring, and sector risk assessment.
Hierarchy
Correspondence tables
SSIC 2020
- 61091 — Telecommunications resellers/third party telecommunications providers (including value-added network operators)
- 61092 — Internet access providers, include ISPs
- 61099 — Other telecommunications activities n.e.c. (e.g. provision of VoIP (Voice over Internet Protocol services))
ISIC Rev. 5
- 6120 Telecommunication reselling activities and intermediation service activities for telecommunication
ISIC crosswalk
Compliance risk score
Compliance risk score
Low friction
5 of 6 factors low-risk
- ✅ Verified source ≤90d
- ✅ ISIC mapping available
- ✅ SSIC 2020 migration mapped
- ✅ Full hierarchy chain
- ✅ GST registration applicable
- ⚠️ PDPA compliant?
Step-by-step guide
1. Confirm the activity matches
This sub-class includes services provided by telecommunications resellers (i.e., purchasing and reselling network capacity), including value-added network operators and/or internet service providers (i.e., purchasing and reselling network capacity without providing additional services). Units in this sub-class are primarily engaged in: •activities of telecommunications brokers and/or resellers of pre-paid calling cards and/or services •intermediation services for wired, wireless, and/or satellite telecommunications activities, including: -agent activities for telecommunications carriers -selling mobile phone service plans on an agent basis -agent activities for mobile virtual network operators (MVNOs) •provision of Internet access over networks between the client and the Internet Service Provider not owned or controlled by the Internet Service Provider •provision of telephone and/or Internet access in facilities open to the public
Examples: <Blank>
2. Check ISIC crosswalk
Maps to 1 ISIC Rev. 5 class(es). Verify the international alignment matches your scope.
3. Register via BizFile+
File entity registration with ACRA at https://www.bizfile.gov.sg. Declare this SSIC code as principal or secondary.
4. Apply for sector licences
Personal Data Protection Commission (PDPC), IMDA — check the relevant authority for specific licence requirements and application forms.
Applicable taxes & forms
Corporate income tax
Rate: 17%
75% exemption on first SGD 10,000 + 50% on next SGD 190,000
GST
Rate: 9% (since 1 January 2024)
Threshold: SGD 1,000,000. If registered, InvoiceNow e-invoicing may apply.
Applicable filings
Form C
myTax Portal · Annual (by 30 Nov for paper, 15 Dec e-file)
Full corporate income tax return for companies. Requires audited/unaudited financial statements.
Form C-S
myTax Portal · Annual (by 15 Dec)
Simplified return for companies with revenue ≤ SGD 5M and deriving income taxed at prevailing corporate rate.
Form C-S (Lite)
myTax Portal · Annual (by 15 Dec)
Simplest return for companies with revenue ≤ SGD 200K.
Form F5
myTax Portal · Quarterly
GST return. GST-registered businesses must file within 1 month of quarter end.
Estimated Chargeable Income (ECI)
myTax Portal · Within 3 months of FYE
Compulsory for all companies. IRAS issues Notice of Assessment based on ECI.
PDPA Notification
PDPC (if breach) · As needed
Mandatory data breach notification to PDPC within 30 days of assessment if significant harm.
Who uses this code
Typical professionals and business operators mapped to the Digital, IT & Telecom cluster.
IT managed services provider
Manages networks, servers, and end-user support for SMEs.
Typically also needs
IMDA SBO licence for telecom resale if applicable, PDPA outsourcing agreement.
Cybersecurity consultant
Performs penetration testing and advises on threat mitigation.
Typically also needs
CSA licence for penetration testing providers, CISSP/CISA certification.
Data centre operator
Runs facility colocation, power, and cooling for server infrastructure.
Typically also needs
EMA electricity retailer licence for on-site generation, BCA building code.
AI / ML engineer
Develops machine learning models for financial, healthcare, or logistics applications.
Typically also needs
IMDA AI Verify framework compliance, PDPA data use obligations.
Web & mobile app developer
Creates consumer and enterprise applications.
Typically also needs
ACRA registration for dev agency, IPOS copyright protection for software.
Related codes
Parent class
6102 Telecommunications resellersParent division
61 TELECOMMUNICATIONSSibling codes
Alphabetical index entries
Frequently asked questions
About this specific SSIC code and the Digital, IT & Telecom sector
What IMDA telecom licences are required?
Telecommunications and broadcasting services require licences from the Infocomm Media Development Authority (IMDA), including Facilities-Based Operator or Services-Based Operator licences.
Are there cybersecurity compliance requirements?
Owners of Critical Information Infrastructure must comply with the Cybersecurity Act. All organisations are encouraged to follow the CSA Cybersecurity Code of Practice.
What is the data breach notification timeline?
Under the PDPA, organisations must notify the PDPC and affected individuals of a data breach as soon as practicable, within 30 days of assessment, if the breach causes significant harm.
Do I need to register under the PDPA?
Organisations collecting, using, or disclosing personal data in Singapore must comply with the Personal Data Protection Act (PDPA). Registration with the PDPC is not universal but obligations apply to all.
What is SSIC and why does it matter?
The Singapore Standard Industrial Classification (SSIC) is the national system for categorising business activities. It is mandatory at ACRA registration and is used by IRAS, MOM, and other government agencies for tax, licensing, statistical, and policy purposes.
Do I need to register with this SSIC code?
Every business entity registered with ACRA must select at least one SSIC code that best describes its principal economic activity. You can declare up to two codes — one primary and one secondary — via BizFile+.
What international standard does SSIC map to?
SSIC 2025 is aligned with the UN International Standard Industrial Classification (ISIC) Rev. 5. Each SSIC code maps to one or more ISIC Rev. 5 classes, making Singapore business data internationally comparable.
Can I hold more than one SSIC code at the same time?
Yes. ACRA allows one primary SSIC code and one secondary SSIC code per registered entity. If your business spans multiple distinct activities, choose the code that generates the highest share of revenue as primary.
How do I change my registered SSIC code?
You can update your SSIC code through BizFile+ by filing a "Change in Business Activity" transaction. Changes take effect upon ACRA approval. IRAS and other agencies should also be notified if the change affects tax classification.
Official sources
What to do next
Data source: Department of Statistics Singapore (SingStat / DOS) (https://www.singstat.gov.sg/standards/standards-and-classifications/ssic). The site mirrors official workbook data and adds deterministic cluster mapping and risk scoring. Not the authoritative source — always verify against the original spreadsheet.
Last data refresh: 15 Apr 2025. Classification version: SSIC 2025.
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