Staying compliant with Singapore’s regulatory requirements is crucial for businesses to avoid penalties and ensure smooth operations. Key agencies like the Accounting and Corporate Regulatory Authority (ACRA) and the Inland Revenue Authority of Singapore (IRAS) have specific filing deadlines that companies must adhere to. Below is an overview of these deadlines, along with examples to illustrate their application.

1. Accounting and Corporate Regulatory Authority (ACRA)
2. Annual General Meeting (AGM):

• Requirement: Private companies must hold their AGM within 6 months after the end of their financial year.
• Purpose: To present financial statements to shareholders and address company matters.
• Example: If a company’s financial year ends on 31 December 2024, the AGM should be held by 30 June 2025.

1. Annual Return (AR) Filing:

• Requirement: Following the AGM, companies are required to file their Annual Return with ACRA within 7 months after the financial year-end.
• Purpose: To update ACRA on essential company information, including details of directors, shareholders, and financial statements.
• Example: For a financial year ending on 31 December 2024, the AR must be filed by 31 July 2025.

2. Inland Revenue Authority of Singapore (IRAS)
3. Estimated Chargeable Income (ECI) Filing:

• Requirement: All companies must file their ECI within 3 months after the end of their financial year, unless exempted.
• Purpose: To provide IRAS with an estimate of the company’s taxable income for the Year of Assessment (YA).
• Example: If the financial year concludes on 31 March 2025, the ECI should be filed by 30 June 2025.

1. Corporate Income Tax Return Filing:

• Requirement: Companies must file their Form C-S/C by 30 November of the YA.
• Purpose: To declare the company’s actual income, deductions, and exemptions for tax assessment.
• Example: For income earned in the financial year ending 31 December 2024, the tax return is due by 30 November 2025.

Summary of Key Filing Deadlines:

Note: Adhering to these deadlines is essential to avoid late submission penalties and ensure compliance with Singapore’s regulatory framework. It’s advisable for companies to set internal reminders and consult with corporate service providers if necessary.

Summary of Key Filing Deadlines in Singapore

📝 Notes:

• AGM is required unless exempt (e.g., private companies that send financial statements to shareholders within 5 months of FYE may not need to hold an AGM).
• Annual Return (AR) must be filed after the AGM.
• ECI filing may be waived if:
  • Annual revenue is ≤ SGD 5 million and
  • ECI is nil
• Corporate Tax Return (Form C-S/C) for all companies is due by 30 November following the Year of Assessment.