Question 1

When is the annual return due for a Singapore company?

Accepted Answer

The ACRA Annual Return must be filed within 7 months after the company's Financial Year End (FYE). For example, an FYE of 31 December 2025 means the Annual Return is due by 31 July 2026. The AGM (Annual General Meeting) must be held before the Annual Return is filed, within 6 months of FYE for non-listed companies.

Question 2

When is the Estimated Chargeable Income (ECI) due?

Accepted Answer

ECI is due within 3 months of the company's Financial Year End. For example, an FYE of 31 December 2025 means ECI is due by 31 March 2026. ECI is mandatory unless your company qualifies for the ECI Waiver (annual revenue under S$5M AND ECI is nil) or has been granted an exemption. Filing ECI can trigger instalment plans for tax payment.

Question 3

When is Form C-S / Form C due?

Accepted Answer

Form C-S (for small companies with revenue under S$5M) or Form C (full corporate tax return) is due by 30 November of the relevant Year of Assessment. The YA is the year after the FYE - so an FYE of 31 December 2025 maps to YA 2026, with Form C-S due by 30 November 2026. Late filing attracts penalties starting from S$200 plus interest on unpaid tax.

Question 4

When are GST returns due?

Accepted Answer

GST returns are due monthly or quarterly depending on your IRAS-assigned filing frequency. Most SMEs are on quarterly filing. The deadline is 1 month after the end of the accounting period. So for the quarter ending 31 March, the GST return is due by 30 April. Late filing attracts a S$200 penalty per month plus 5% surcharge on the unpaid tax.

Question 5

When are CPF contributions due?

Accepted Answer

CPF contributions for Singapore citizens and PR employees must be paid by the 14th of the following month. Contributions for November 2025 wages, for example, must be paid by 14 December 2025. Late payment attracts a 1.5% interest charge per month (minimum S$5). Employers also need to file the IR8A annual income statement for employees by 1 March each year (electronically via AIS).

Question 6

What happens if I miss a Singapore compliance deadline?

Accepted Answer

Penalties vary: ACRA Annual Return late filing - composition fee from S$300 escalating with delay, plus director disqualification risk. IRAS Form C late filing - S$200 penalty plus interest. GST late filing - S$200/month plus surcharge. CPF late contributions - 1.5% monthly interest. Multiple late filings can trigger ACRA to strike off the company. Don't sit on it - fix it within 30-60 days.

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ACRA - Annual Return + AGM

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Singapore compliance health check

Tell us about your company

The Singapore compliance year explained

ACRA - Annual Return + AGM

IRAS - ECI + Form C-S

GST - quarterly returns

CPF + IR8A

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