Annual Filing Deadlines Every Singapore Business Must Know

Why Deadlines Matter

Singapore takes corporate compliance seriously. Missing deadlines doesn't just trigger financial penalties — repeated non-compliance can lead to director disqualification, company strike-off, and reputational damage during investor due diligence.

Key Annual Deadlines

1. Annual General Meeting (AGM)

Private companies must hold their AGM within 6 months after their financial year-end (FYE). For newly incorporated companies, the first AGM must be held within 18 months of incorporation.

2. Annual Return (AR) with ACRA

Must be filed within 30 days of the AGM. The filing fee is S$60 for filing via BizFile+. Late filing attracts a penalty of S$300, and further non-compliance may result in summons.

3. Estimated Chargeable Income (ECI)

File with IRAS within 3 months of your FYE. Companies with revenue ≤ S$5 million and nil ECI are exempt from filing. E-filing is mandatory.

4. Corporate Income Tax Return (Form C-S / Form C)

Due by 30 November each year (for e-filing). Form C-S is the simplified version for companies with annual revenue ≤ S$5 million and only Singapore-sourced income.

5. GST Returns

Quarterly filing, due within 1 month after the end of each accounting period. Late filing attracts a 5% penalty on the net GST amount, plus additional 2% per month.

6. CPF Contributions

Due by the 14th of each month for the preceding month's wages. Late payment attracts interest at 18% per annum (minimum S$5).

Tips for Staying on Track

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