SSIC 2025 sub-class
Media, Arts & Entertainment Verified · 15 Apr 202593119
Operation of sports facilities n.e.c.
This sub-class includes operation of sport facilities not elsewhere classified. This also includes managing and/or providing the staff to operate these facilities.
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
Infocomm Media Development Authority (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
- 93119 — Operation of sports facilities n.e.c. (e.g. bowling alleys, tennis centres, billiard halls, football stadium)
ISIC Rev. 5
- 9311 Operation of sports facilities
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
- ⚠️ IMDA content licence?
Step-by-step guide
1. Confirm the activity matches
This sub-class includes operation of sport facilities not elsewhere classified. This also includes managing and/or providing the staff to operate these facilities.
Examples: •operation of facilities for indoor or outdoor sports events (open, closed or covered, with or without spectator seating): - football and/or hockey stadiums - swimming pools and/or stadiums - track and/or field stadiums - golf courses - bowling alleys - billard halls
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
Infocomm Media Development Authority (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.
Who uses this code
Typical professionals and business operators mapped to the Media, Arts & Entertainment cluster.
Video content creator
Produces content for YouTube, TikTok, and streaming platforms.
Typically also needs
ACRA sole proprietor registration, IRAS income tax for self-employed.
Film production company owner
Produces feature films, documentaries, and TV content.
Typically also needs
IMDA film classification, MDA/IMDA content guidelines, copyright registration.
Music studio operator
Provides recording, mixing, and mastering services.
Typically also needs
COMPASS licensing for music rights, IMDA for broadcast uses.
Digital publisher
Operates online news, blog, or content platform.
Typically also needs
IMDA class licence for online content, PDPA for subscriber data, POFMA compliance.
Advertising agency owner
Creates campaigns for brands across digital and traditional channels.
Typically also needs
ASAS Code of Advertising Practice, PDPA for consumer data, IMDA broadcasting rules.
Related codes
Parent class
9311 Operation of Sports Facilities and EventsParent division
93 SPORTS ACTIVITIES AND AMUSEMENT AND RECREATION ACTIVITIESParent section
S ARTS, SPORTS AND RECREATIONAlphabetical index entries
Frequently asked questions
About this specific SSIC code and the Media, Arts & Entertainment sector
What copyright considerations apply?
Copyright in Singapore is governed by the Copyright Act. Creators and publishers should ensure proper licensing of third-party content and consider registration of original works.
Do I need an IMDA content licence?
Broadcasting, film distribution, and certain content platforms may require a licence from IMDA under the Broadcasting Act or Films Act.
What classification requirements apply to published content?
Films, video games, and publications may require classification from IMDA before public distribution in Singapore.
Are there specific advertising content rules?
The Advertising Standards Authority of Singapore (ASAS) Code of Practice applies. IMDA also regulates broadcast and online advertising content standards.
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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