The Singapore Corporate Compliance Calendar: Every Deadline in One Place
Every deadline on this list is set relative to your financial year end, not the calendar year. Two companies incorporated the same week can have completely different filing dates.
Singapore's corporate compliance calendar isn't complicated once it's laid out, but each deadline sits with a different regulator, and missing one has a different consequence from missing another. Here's what every Singapore Pte Ltd needs to track annually, and what actually happens if a date slips.
Estimated Chargeable Income (ECI): 3 Months After Financial Year End
All companies must file their Estimated Chargeable Income with the Inland Revenue Authority of Singapore (IRAS) within 3 months of their financial year end, unless the company qualifies for the ECI filing waiver: annual revenue of S$5 million or below, and an ECI of nil, both conditions required. Miss the 3-month deadline while required to file, and IRAS can issue a Notice of Assessment based on its own estimate of your income, payable in full within one month with no instalment option.
Annual General Meeting and Annual Return: Up to 7 Months After Financial Year End
Private companies must file their Annual Return with the Accounting and Corporate Regulatory Authority (ACRA) within 7 months of financial year end, or within one month of holding an AGM if one is held, whichever comes first. Late filing triggers an automatic penalty through BizFile, and a company that repeatedly fails to file annual returns risks being struck off ACRA's register.
Most private companies today dispense with a physical AGM in favour of the private company exemption or a written resolution, but the underlying obligation to circulate financial statements to shareholders on time doesn't go away just because the meeting format changed.
Financial Statements and XBRL Filing
Companies that aren't exempt from audit, and certain other companies as specified by ACRA, must file their financial statements in XBRL format alongside the Annual Return. Whether XBRL filing applies, and in what format, depends on the company's size and structure, so this is worth confirming against ACRA's current requirements each year rather than assuming last year's category still applies.
Corporate Income Tax Return (Form C-S / C-S Lite / C): 30 November
Every company must file its actual Corporate Income Tax Return by 30 November each year, covering the preceding financial year, regardless of whether the company made a profit, a loss, or didn't trade at all. Form C-S is available to companies with annual revenue of S$5 million or below meeting IRAS's other conditions, and Form C-S (Lite) to companies with revenue under S$200,000; larger or more complex companies file the full Form C. Missing this deadline can lead to a composition fine starting from a few hundred dollars, rising for repeat non-compliance, and potential prosecution for continued non-filing.
Building a Calendar That Actually Works
The practical failure mode isn't ignorance of these deadlines; it's that they sit with two different regulators, use different reference dates (financial year end for some, a fixed calendar date for others), and rarely get reviewed until something is already close to due. A single compliance calendar mapped to your specific financial year end, reviewed at the start of each year, removes the guesswork.
Tired of tracking deadlines across two regulators?
Compliz's company secretarial and tax teams track your ECI, Annual Return and Form C-S deadlines against your actual financial year end, so nothing is left to a calendar reminder.
Request a QuoteFrequently Asked Questions
Do all companies need to file ECI?
All companies must file unless they qualify for the waiver, which requires both annual revenue of S$5 million or below and an ECI of nil. If either condition isn't met, ECI filing is required.
What's the difference between the Annual Return and Form C-S?
The Annual Return is filed with ACRA and confirms your company's registered details and financial statements. Form C-S is filed separately with IRAS and is your actual corporate income tax return. They have different deadlines and go to different regulators.
What happens if I miss the Annual Return deadline?
ACRA applies a late filing penalty automatically through BizFile, and a pattern of late or missed filings puts the company at risk of being struck off the register.
Does a dormant company still need to file?
Generally yes, though dormant companies may qualify for simplified filing or an ECI waiver depending on their circumstances. Check current eligibility with IRAS and ACRA rather than assuming dormancy exempts you entirely.
Can I change my financial year end to make these deadlines easier to manage?
Yes, within limits set by ACRA, though changing it has follow-on effects on your tax filing timeline that should be reviewed with your company secretary or accountant before making the change.