Singapore Company Compliance Calendar: Key Deadlines After Your Financial Year End
Every key ACRA and IRAS deadline mapped to your financial year end, so nothing is filed late.
Why the financial year end matters
Almost every recurring filing for a Singapore company is counted from its financial year end (FYE). Once you know your FYE, your compliance calendar for the year is fixed. Your first FYE must fall within 18 months of incorporation, and later financial years are normally 12 months long.
The key deadlines
| Obligation | Filed with | Deadline |
|---|---|---|
| Estimated Chargeable Income (ECI) | IRAS | Within 3 months after FYE, unless the company qualifies for the ECI waiver |
| Financial statements to members (private company not holding an AGM) | Shareholders | Within 5 months after FYE |
| Annual General Meeting | Shareholders | Within 6 months after FYE, unless dispensed with |
| Annual return | ACRA | Within 7 months after FYE |
| Corporate income tax return (Form C-S, C-S Lite or C) | IRAS | 30 November of the Year of Assessment |
| GST return (if registered) | IRAS | One month after the end of each accounting period, usually quarterly |
Rules and waivers change. Always check the current position with ACRA and IRAS, or ask us to confirm for your company.
A worked example
For a company with a 31 December year end, the year after FYE looks like this:
- 31 March: ECI due to IRAS.
- 31 May: financial statements sent to members, if the company is skipping the AGM.
- 30 June: AGM held, if required.
- 31 July: annual return filed with ACRA.
- 30 November: corporate income tax return filed with IRAS.
Ongoing obligations
Some obligations are not tied to the year end:
- Changes to directors, secretaries or registered address must be notified to ACRA, usually within 14 days.
- Registers of members, directors and registrable controllers must be kept current.
- Accounting records must be kept for at least five years.
What happens if you miss one
Late filings can lead to late lodgement penalties, composition fines and, for persistent defaults, action against directors. IRAS can also issue estimated assessments when returns are not filed. A secretary who tracks your calendar costs far less than the penalties.
This article is general information about Singapore rules at the date of publication and is not legal or tax advice for your situation.
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