This Data Protection Notice (“Notice”) sets out the basis which Philip Liew & Co, PLC Tax Services Pte. Ltd. and Liew Secretarial Services (“we”, “us”, or “our”) may collect, use, disclose or otherwise process personal data of our clients in accordance with the Personal Data Protection Act 2012 in Singapore (“PDPA”), as may be amended from time to time. This Notice applies to personal data in our possession or under our control, including personal data in the possession of organisations which we have engaged to collect, use, disclose or process personal data for our purposes.

PERSONAL DATA

1. As used in this Notice:
   “client” means an individual who
   (a) has contacted us through any means to find out more about any services we provide, or
   (b) may, or has, entered into a contract with us for the supply of any services by us;
   “job applicant” means an individual who has submitted a job application to us through our website, job advertisements, or email;
   “personal data” means data, whether true or not, about a client who can be identified:
   (a) from that data; or
   (b) from that data and other information which we have or are likely to have access.
2. Depending on the nature of your interaction with us, some examples of personal data which we may collect from you include name, NRIC, passport, residential address, email address, telephone number, nationality, gender, date of birth, marital status, photograph, employment information and financial information.
3. Other terms used in this Notice shall have the meanings given to them in the PDPA (where the context so permits).

COLLECTION, USE AND DISCLOSURE OF PERSONAL DATA

4. We collect your personal data when:
   (a) it is provided to us voluntarily by you directly or via a third party who has been duly authorised by you to disclose your personal data to us (your “authorised representative”) after
   (i) you (or your authorised representative) have been notified of the purposes for which the data is collected, and
   (ii) you (or your authorised representative) have provided written consent to the collection and usage of your personal data for those purposes, or
   (b) collection and use of personal data without consent is permitted or required by the PDPA or other laws. We shall seek your consent before collecting any additional personal data and before using your personal data for a purpose which has not been notified to you (except where permitted or authorised by law).

5. We may collect and use your personal data for any or all of the following purposes:

For Clients:

1. collection of the particulars of Clients, or their employees and/or customers, for the purpose of provision of audit and assurance services, tax compliance and advisory services, business consultation and advisory services or corporate secretarial services;
2. collection of particulars of Client’s employees for the purpose of processing and preparing payroll and related services on behalf of Clients;
3. communication with Clients, including providing Clients with updates on changes to services relating to addition, expansion, suspension of professional services and the terms and conditions;
4. processing Client’s requests, complaints, or queries;
5. informing Client on our services;
6. administering the relationship with any Client;
7. conducting performance reviews and determining performance requirements;
8. conducting investigations into complaints or allegations by Client relating to misconduct of any Employee;
9. establishing a contact point in the event of an emergency (such as next of kin);
10. complying with applicable laws;
11. compiling directories;
12. creating and maintaining Client’s profile in the Company’s system for internal records and reference and filling of potential job openings;
13. keeping Client updated on our company’s events;
14. taking photographs or videos for internal dissemination within our company and generating publicity materials for our services or recruitment events;
15. ensuring the security of Company-held information; and
16. such other purposes as are reasonably required by us.

For job applicants:

1. determining eligibility for initial employment, including the verification of references and qualifications;
2. identity / security verification
3. such other purposes as are reasonably required by us.

6. We may disclose your personal data:
   (a) where such disclosure is required for performing obligations in the course of or in connection with our provision of services requested by you; or
   (b) to third party service providers, agents and other organisations we have engaged to perform any of the functions with reference to the above mentioned purposes.

7. The purposes listed in the above clauses may continue to apply even in situations where your relationship with us (for example, pursuant to a contract) has been terminated or altered in any way, for a reasonable period thereafter (including, where applicable, a period to enable us to enforce our rights under a contract with you).
8. Where consent is not obtained, we may collect, use or disclose personal data pursuant to an exception under the PDPA law such as to respond to an emergency that threatens the life, health and safety of individual.
9. You have choices regarding our collection, use or disclosure of your personal data. If you choose not to provide us with the personal data described in this notice, we may not be in a position to process your job application, or business operation matters. You have the right to object to the processing of your personal data and withdraw your consent in the manner described in the withdrawal clause below.

WITHDRAWING YOUR CONSENT

10. The consent that you provide for the collection, use and disclosure of your personal data will remain valid until such time it is being withdrawn by you in writing. You may withdraw consent and request us to stop collecting, using and/or disclosing your personal data for any or all of the purposes listed above by submitting your request via email to our Data Protection Officer (DPO) at DPO@philipliew.com.sg.
11. Upon receipt of your written request to withdraw your consent, we may require reasonable time (depending on the complexity of the request and its impact on our relationship with you) for your request to be processed and for us to notify you of the consequences of us acceding to the same, including any legal consequences which may affect your rights and liabilities to us. In general, we shall seek to process your request within thirty (30) business days of receiving it.
12. Whilst we respect your decision to withdraw your consent, please note that depending on the nature and scope of your request, we may not be in a position to continue providing our services to you as stated in Clause 5 of this notice. We shall, in such circumstances, notify you before completing the processing of your request. Should you decide to cancel your withdrawal of consent, please inform us in writing by email to our DPO at DPO@philipliew.com.sg.
13. Please note that withdrawing consent does not affect our right to continue to collect, use and disclose personal data where such collection, use and disclose without consent is permitted or required under applicable laws.

ACCESS TO AND CORRECTION OF PERSONAL DATA

14. If you wish to make
    (a) an access request for a copy of the personal data which we hold about you or information about the ways in which we use or disclose your personal data, or
    (b) a correction request to correct or update any of your personal data which we hold about you, you may submit your request in writing via email to our Data Protection Officer at DPO@philipliew.com.sg.
15. Please note that a reasonable fee may be charged for an access request. If so, we will inform you of the fee before processing your request.
16. We will respond to your request as soon as reasonably possible. In general, our response will be within thirty (30) business days. Should we not be able to respond to your request within thirty (30) days after receiving your request, we will inform you in writing within thirty (30) days on when we will be able to respond to your request. If we are unable to provide you with any personal data or to make a correction requested by you, we shall generally inform you of the reasons why we are unable to do so (except where we are not required to do so under the PDPA).

PROTECTION OF PERSONAL DATA

17. To safeguard your personal data from unauthorised access, collection, use, disclosure, copying, modification, disposal or similar risks, we have introduced appropriate administrative, physical and technical measures such as minimised collection of personal data, authentication and access controls (such as good password practices, need-to-basis for data disclosure, etc.), encryption of data, up-to-date antivirus protection, regular patching of operating system and other software, securely erase storage media in devices before disposal, and usage of one time password (OTP), 2 factor authentication (2FA), multi-factor authentication (MFA) to secure access.
18. You should be aware, however, that no method of transmission over the Internet or method of electronic storage is completely secure. While security cannot be guaranteed, we strive to protect the security of your information and are constantly reviewing and enhancing our information security measures.

ACCURACY OF PERSONAL DATA

19. We generally rely on personal data provided by you (or your authorised representative). In order to ensure that your personal data is current, complete and accurate, please update us if there are changes to your personal data by informing our staff in charge of your account in writing or via email at the contact details provided below.

RETENTION OF PERSONAL DATA

20. We may retain your personal data for as long as it is necessary to fulfil the purpose for which it was collected, or as required or permitted by applicable laws. We have established a data retention policy that defines the retention period of your personal data.
21. We will cease to retain your personal data, or remove the means by which the data can be associated with you, as soon as it is reasonable to conclude that such retention no longer serves the purpose for which the personal data was collected, and is no longer necessary for legal or business purposes.

TRANSFERS OF PERSONAL DATA OUTSIDE OF SINGAPORE

22. We generally do not transfer your personal data to countries outside of Singapore. However, if we do so, we will obtain your consent for the transfer to be made and we will take steps to ensure that your personal data continues to receive a standard of protection that is at least comparable to that provided under the PDPA.

DATA BREACH NOTIFICATION

23. We take the protection of your personal data seriously and have put in place measures to prevent and manage data breaches.
24. In the event of a personal data breach that is likely to cause significant harm to individuals or affects 500 or more individuals, we will:
    • Notify the Personal Data Protection Commission (PDPC) as soon as possible, and
    • Inform affected individuals as soon as practicable, in line with the requirements under the Personal Data Protection Act (PDPA).
25. We will provide details such as the nature of the breach, the data involved, actions taken to mitigate risks, and any steps individuals should take to protect themselves.

DATA PROTECTION OFFICER

26. You may contact our Data Protection Officer if you have any enquiries or feedback on our personal data protection policies and procedures, or if you wish to make any request:

Contact No.     : +65-6339-2838
Email Address : DPO@philipliew.com.sg

EFFECT OF NOTICE AND CHANGES TO NOTICE

27. This Notice applies in conjunction with any other notices, contractual clauses and consent clauses that apply in relation to the collection, use and disclosure of your personal data by us.
28. We may revise this Notice from time to time without any prior notice. You may determine if any such revision has taken place by referring to the date on which this Notice was last updated. Your continued use of our services constitutes your acknowledgement and acceptance of such changes.

Effective date: 10 June 2025
Last updated : 10 June 2025