What a company files in Singapore [SG]

Every entry below is the rule as Singapore publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How the financial year is set — Chosen by the company

A Singapore company chooses its own financial year end: ACRA states that a company may «choose any date as your company's FYE», the common choices being 31 March, 30 June, 30 September and 31 December, and the financial year runs either 12 months or 52 weeks. The chosen date is notified to ACRA and is the anchor for the annual return, the annual general meeting, the audit and the ECI. Changing it needs ACRA's approval where the new financial year would be longer than 18 months, or where the company already changed its FYE on or after 31 August 2018 and wants to change it again within five years. Because the date is set by the company and not by statute, every deadline counted from the end of the financial year in this record starts from a date the user must supply, and none of them can be shown as a calendar number.

ACRA — Step 4.2: Choosing a company's financial year end (FYE): a company may «choose any date as your company's FYE»; the financial year is «12 months» or «52 weeks»; ACRA approval is needed where «your new financial year will be longer than 18 months» or where «you changed your FYE on or after 31 August 2018, and want to change it again within five years». Companies Act section numbers are not cited on the ACRA page and are therefore not asserted here · checked 2026-09-09

Annual return to ACRA

Formula, not a date

Filed to

Accounting and Corporate Regulatory Authority (ACRA), through BizFile

Who it applies to

Only these legal forms — Private company limited by shares (non-listed)

ACRA sets four bands measured from the financial year end: a listed company files «within five months after FYE»; a listed company with a share capital and keeping a branch register outside Singapore «within six months after FYE»; a non-listed company «within seven months after FYE»; and a non-listed company with a share capital and a branch register outside Singapore «within eight months after FYE». This record models the ordinary non-listed private company and therefore carries seven months. Financial statements are filed together with the annual return where filing is required: a dormant relevant company meeting section 201A of the Companies Act (including total assets not exceeding $500,000) and a solvent exempt private company are not required to file them, and the format otherwise ranges from full XBRL to Simplified XBRL with a PDF copy depending on the company's classification.

Deadline

Day null of month 7 after the end of the financial year.

Extensions and exceptions: A company whose FYE falls on or after 31 August 2018 and whose annual return deadline has not yet passed may apply to ACRA for a 60-day extension of time; ACRA advises applying «at least 14 working days before your deadline», the application cannot be submitted online once the deadline has passed, and the $200 fee is non-refundable even if the application is withdrawn, rejected or appealed.

No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.

If missed

For filing due dates on or after 14 January 2022 ACRA charges a late lodgment penalty of $300 where the annual return is filed «up to three months after the deadline» and $600 where it is filed «more than three months after the deadline». Separately, ACRA may offer composition of the offence — «at least $500» per breach — and, if the matter goes to court, «the fine can be up to $10,000 per charge». Because the late lodgment penalty is a two-step scale rather than one flat sum, only the court ceiling is carried in the numeric fields.

State fee

SGD 60

$60 is ACRA's fee for filing an annual return for a local company. An application for an extension of time to hold the AGM or to file the annual return costs $200 and is charged again on each further application.

Proof of filing

The annual return filed for the financial year and ACRA's BizFile transaction acknowledgement, together with the financial statements lodged with it where the company is required to file them.

Primary source: ACRA — Deadline & requirements for annual returns: listed companies «within five months after FYE», listed with share capital or overseas branch register «within six months after FYE», non-listed «within seven months after FYE», non-listed with share capital or overseas branch register «within eight months after FYE». Fee $60 and extension-of-time fee $200 from ACRA — Service & transaction fees: Companies (acra.gov.sg/manage/companies/service-transaction-fees/); 60-day extension and the 14-working-day advice from ACRA — Applying for an extension of time (EOT) to file annual returns; penalties $300 / $600 for due dates on or after 14 January 2022, composition «at least $500» and court fine «up to $10,000 per charge» from ACRA — Penalties & enforcement action: Late annual return filing; financial-statement filing and exemptions from ACRA — Financial statements: Filing requirements & exemptions (acra.gov.sg/xbrl-filing-and-resources/who-needs-to-file-financial-statements)
checked 2026-09-09 · Rechecked every 12 months

Annual general meeting, or sending the financial statements to members in place of it

Formula, not a date

Filed to

Held by the company itself; the outcome is declared to ACRA in the annual return

Who it applies to

Only these legal forms — Private company limited by shares (non-listed)

For financial years ending on or after 31 August 2018 a listed company must hold its AGM «within four months after FYE» and a non-listed company «within six months after FYE»; this record carries the non-listed figure. A private company may skip the AGM altogether if it sends the financial statements to all members «within five months after the FYE», and members may also resolve to dispense with AGMs and deal with the business by written resolution. A dormant company that is not listed and is not a subsidiary of a listed company, with total assets of $500,000 or less, is exempt. Either way ACRA is explicit that «you must declare your AGM details when you file an annual return… whether you held an AGM, were exempt or dispensed with holding an AGM», so the obligation does not disappear when the meeting does.

Deadline

Day null of month 6 after the end of the financial year.

Extensions and exceptions: The same ACRA application that extends the annual return deadline also covers the AGM: a 60-day extension, $200 per application, to be lodged before the deadline passes and ideally at least 14 working days ahead of it.

If missed

ACRA treats a late or missed AGM as a breach that may be compounded — «at least $500» per breach — and, if prosecuted, «the fine can be up to $10,000 per charge». No fixed statutory sum is published for the AGM breach itself, so only the court ceiling is carried in the numeric fields.

Proof of filing

The minutes of the annual general meeting, or — where the meeting was dispensed with — the members' written resolutions together with proof that the financial statements were sent to every member within five months after the financial year end, and the AGM declaration made in the annual return.

Primary source: ACRA — Due dates & requirements for annual general meetings (AGMs): listed companies «within four months after FYE», non-listed companies «within six months after FYE», for financial years ending on or after 31 August 2018; a private company may skip the AGM if it sends financial statements to all members «within five months after the FYE», or dispense with AGMs by members' resolution; dormant, non-listed companies with total assets of «$500,000 or less» are exempt; «you must declare your AGM details when you file an annual return». Composition and court-fine figures from ACRA — Penalties & enforcement action: Late annual return filing; extension of time from ACRA — Applying for an extension of time (EOT) to file annual returns
checked 2026-09-09 · Rechecked every 24 months

Audit of the financial statements, or reliance on the small company exemption

Formula, not a date

Filed to

An auditor appointed by the company; the resulting statements are laid before the members and, where filing is required, lodged with ACRA with the annual return

Who it applies to

Only above a threshold — revenue ≥ 10000000 SGD

The exemption is a two-of-three test, not a single number, and the threshold field carries only the revenue leg of it. Under «Section 205C read with the Thirteenth Schedule of the Companies Act», applying to «financial years beginning on or after 1 July 2015», a company is exempt from audit as a small company where it «is a private company in the financial year» and meets at least two of: «total annual revenue of $10 million or less», «total assets of $10 million or less», «50 employees or fewer». A company belonging to a group must in addition be part of a small group, the same two-of-three test being applied to the group's consolidated figures over two consecutive financial years. A company failing the test appoints an auditor and its financial statements must be audited.

Deadline

Day null of month 6 after the end of the financial year.

Extensions and exceptions: This date is derivative, not statutory. Neither ACRA nor the Companies Act sets a separate deadline for completing the audit: the audited statements simply have to exist in time to be laid before the annual general meeting, six months after the financial year end for a non-listed company, or to be sent to members five months after it where the company relies on the AGM exemption. Whichever of those two the company uses is the real constraint, and the earlier of them applies to a private company that dispenses with the meeting.

If missed

The ACRA audit-exemption page states no penalty figures for failing to have the statements audited, and no figure specific to this breach was found on a primary source. ACRA's general enforcement page for accounts, AGM and annual return breaches offers composition of «at least $500» per breach and a court fine of «up to $10,000 per charge», but it does not attribute those amounts to the audit requirement in particular, so the numeric fields are left empty rather than filled by analogy.

Proof of filing

The auditor's report on the financial statements for the year, or — where the small company exemption is relied on — the directors' assessment against the two-of-three criteria for the relevant financial years, retained with the accounts.

Primary source: ACRA — Audit exemptions: Small company concept: «Your company is a private company in the financial year» plus at least two of «total annual revenue of $10 million or less», «total assets of $10 million or less», «50 employees or fewer»; small-group test on the holding company's consolidated financial statements over two consecutive years; «Section 205C read with the Thirteenth Schedule of the Companies Act», applying to «financial years beginning on or after 1 July 2015». The six-month anchor is taken from ACRA — Due dates & requirements for annual general meetings and is derivative, not a statutory audit deadline
checked 2026-09-09 · Rechecked every 12 months

Estimated Chargeable Income (ECI)

Formula, not a date

Filed to

Inland Revenue Authority of Singapore (IRAS), through myTax Portal

Who it applies to

Only above a threshold — revenue ≥ 5000000 SGD

IRAS states that «generally, all companies must file Estimated Chargeable Income (ECI)» within three months from the end of their financial year. The waiver has two legs and both must hold: «companies will qualify for ECI waiver if their annual revenue is ≤ $5 million and ECI is NIL». The threshold field carries the revenue leg; a company under $5 million with a positive ECI still files. The waiver is assessed for each Year of Assessment separately, so a company can be waived one year and filing the next.

Deadline

Day null of month 3 after the end of the financial year.

If missed

IRAS does not publish a penalty figure specific to a missed ECI on the ECI page. What it publishes is the consequence: where no estimate is filed, IRAS may raise an estimated assessment of its own, and the tax on that assessment becomes payable even while the company disputes it. Numeric fields are left empty rather than filled with the corporate-return figures, which belong to a different obligation.

Proof of filing

The myTax Portal acknowledgement of the ECI filed for the Year of Assessment, together with the revenue figure and the computation supporting the estimate — or, where the waiver is relied on, the working showing revenue of $5 million or less and a nil ECI.

Primary source: IRAS — «Basics of Corporate Income Tax: Filing Obligations for YA 2025», Section 1: ECI due «Within 3 months after FYE»; «Companies will qualify for ECI waiver if their annual revenue is ≤ $5 million and ECI is NIL». The obligation to file is stated on IRAS — Estimated Chargeable Income (ECI) Filing (iras.gov.sg/taxes/corporate-income-tax/estimated-chargeable-income-(eci)-filing): «Generally, all companies must file Estimated Chargeable Income (ECI)» «within 3 months from the end of their financial year»
checked 2026-09-09 · Rechecked every 12 months

Corporate income tax return (Form C-S, Form C-S (Lite) or Form C)

Fixed date

Filed to

Inland Revenue Authority of Singapore (IRAS), through myTax Portal

Who it applies to

Every entity in the jurisdiction

The return is filed for a Year of Assessment on a preceding-financial-year basis: income of the financial year ended in 2024 is assessed in YA 2025, so IRAS lists basis periods such as «1 Jan 2024 to 31 Dec 2024», «1 Apr 2023 to 31 Mar 2024» and «1 Jul 2023 to 30 Jun 2024» all falling into the same YA. This matters for how the date is read. The company's chosen financial year end decides which Year of Assessment its income falls into; it does not move the filing date, which is the same calendar day for every company. A dormant company files the Form for Dormant Company by the same date. Where a new company's first accounting period exceeds 12 months, IRAS apportions the result across two Years of Assessment «based on the number of days».

Deadline

30 November, every year. A calendar date fixed by statute, independent of the financial year.

If missed

IRAS states that where a company fails to file by the due date it may «impose a composition fee of up to $5,000», «summon the company's director to Court» and «estimate the income and issue an assessment». Where a company has not filed for two years or more it «may be ordered to pay: a penalty that is twice the amount of tax» plus «a fine of up to $5,000». The composition fee and the fine share the same $5,000 ceiling but are different things, and the doubled tax has no ceiling because it is a multiple of the company's own liability.

Proof of filing

The myTax Portal acknowledgement of the Form C-S, Form C-S (Lite) or Form C filed for the Year of Assessment, the tax computation and supporting schedules, and the Notice of Assessment issued afterwards.

Primary source: IRAS — «Basics of Corporate Income Tax: Filing Obligations for YA 2025», Section 1: due date «30 Nov» for «Form C-S/ Form C-S (Lite)/ Form for Dormant Company / Form C»; preceding-financial-year basis with example basis periods «1 Jan 2024 to 31 Dec 2024», «1 Apr 2023 to 31 Mar 2024», «1 Jul 2023 to 30 Jun 2024»; apportionment across two YAs «based on the number of days» where the accounting period exceeds 12 months; on late or non-filing IRAS may «impose a composition fee of up to $5,000», «summon the company's director to Court», «estimate the income and issue an assessment», and for two years or more of non-filing «a penalty that is twice the amount of tax» and «a fine of up to $5,000»
checked 2026-09-09 · Rechecked every 24 months

GST registration once taxable turnover crosses the threshold

Formula, not a date

Filed to

Inland Revenue Authority of Singapore (IRAS), through myTax Portal

Who it applies to

Only above a threshold — revenue ≥ 1000000 SGD

IRAS puts it as «register if your taxable turnover exceeds $1 million», and the test is applied on two bases. On the retrospective basis, since 1 January 2019 a business must «register for GST if your taxable turnover for a 12-month period at the end of each calendar year exceeds $1 million» — before that date the same look-back was made at the end of each calendar quarter. On the prospective basis, registration is required where the business expects turnover to cross the threshold in the next twelve months. This is not a once-in-a-lifetime check but an annual one, which is why it sits in a file of recurring obligations. The metric is taxable turnover, not accounting revenue, and the two differ where a business makes exempt or out-of-scope supplies.

Deadline

Counted from an event, not from the calendar.

If missed

IRAS states that «for late registration or failure to register, businesses may be subject to a fine of up to $10,000 and a penalty of 10% of the tax due». The percentage penalty has no ceiling of its own because it is a share of the tax that should have been charged; only the fine ceiling is carried in the numeric fields.

Proof of filing

The turnover computation showing the twelve-month period in which the threshold was crossed, the registration application submitted through myTax Portal within thirty days, and IRAS's notification of GST registration stating the effective date.

Primary source: IRAS — «Do I Need to Register for GST? (Companies)»: «Register if your taxable turnover exceeds $1 million»; from 1 January 2019 «register for GST if your taxable turnover for a 12-month period at the end of each calendar year exceeds $1 million», the earlier test having been applied «at the end of each calendar quarter»; «apply online at mytax.iras.gov.sg within 30 days»; «the effective date of GST registration will be within two months from the calendar quarter and calendar year accordingly»; «for late registration or failure to register, businesses may be subject to a fine of up to $10,000 and a penalty of 10% of the tax due»
checked 2026-09-09 · Rechecked every 12 months

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