Key Deadlines for Your Company in Singapore: IRAS Deadline, ACRA Deadlines and More!

Key Deadlines for Your Company in Singapore

Running a business in Singapore comes with many rewards — a stable economy, strong legal framework, and supportive tax regime. But one of the biggest challenges for new business owners often lies in keeping up with compliance deadlines. From tax filing with IRAS to submitting annual returns on ACRA’s platform, missing corporate filing deadlines can lead to penalties, unnecessary stress, and a damaged compliance record.

This comprehensive guide will help you stay on top of every important Singapore business deadline, including IRAS tax filing deadlines, ACRA annual return deadlines, AGM timelines, and more — all explained in plain language, with examples to help you understand how it applies to your company.

And if you prefer to leave the deadlines to professionals — that’s exactly where we come in. Our firm offers accounting, tax, payroll, HR outsourcing, and corporate secretarial services to help your business stay compliant, accurate, and stress-free throughout the year. No more missed deadlines, no more penalties!

Understanding the Tax Filing Deadlines in Singapore

In Singapore, companies are required to file corporate taxes with the Inland Revenue Authority of Singapore (IRAS) each year. There are two main tax deadlines you must be aware of: Estimated Chargeable Income (ECI) and Form C-S / Form C (Corporate Income Tax Return). Let’s break them down.

Estimated Chargeable Income (ECI)

The ECI is an estimate of your company’s taxable income for the financial year. While this tax deadline is based on an estimate, IRAS may raise queries if there is a large deviation from this estimate compared to the actual amount filed later. Hence, it is important to ensure reasonable accuracy when preparing the tax computation for ECI filing.

Deadline: You must file your ECI within 3 months from the end of your company’s financial year end (FYE) — unless your company qualifies for an ECI filing waiver (e.g., annual revenue ≤ S$5 million and ECI = Nil).

Example 1: Common FYE (31 December)

If your company’s FYE is 31 December, you must submit your ECI by 31 March of the following year.

Example 2: Odd FYE (30 June)

If your company’s FYE is 30 June, your ECI is due by 30 September of the same year.

At this stage, many new business owners find themselves wondering which expenses are deductible or how to estimate taxable income properly. Our accounting and tax specialists can assist with accurate ECI computation, filing through myTax Portal, and ensuring that no legitimate tax deductions are overlooked.

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

After the ECI submission, companies must file their final tax return — the Form C-S (for small companies) or Form C (for larger or more complex entities). There is also an even more simplified option known as Form C-S Lite for smaller entities.

Deadline: All companies must file their corporate tax return by 30 November of the Year of Assessment (YA).The concept of YA (Year of Assessment) is important. It refers to the year in which your company’s income is assessed for tax. The YA corresponds to the financial year ending in the previous calendar year.

Example 1: Common FYE (31 December)

The profits for FY2024 (1 Jan 2024 – 31 Dec 2024) will be assessed in YA2025; hence your Form C-S/C is due by 30 November 2025.

Example 2: Odd FYE (30 June)

The profits for FY2024 (1 Jul 2023 – 30 Jun 2024) will be assessed in YA2025, so your filing deadline remains 30 November 2025.

Keeping consistent records throughout the year makes filing smoother. Our firm provides monthly or quarterly bookkeeping and year-end tax preparation so that your corporate tax submission is accurate, complete, and always on time.

GST Filing Deadlines

If your company is GST-registered, you must file GST returns (Form F5) to report your output tax (on sales) and input tax (on purchases).

Deadline: GST returns are due one month after the end of each accounting period, which is usually quarterly.

Example 1: Common Quarter-End (31 March, 30 June, 30 September, 31 December)

If your GST period ends 31 March, your filing and payment deadline is 30 April.

Example 2: Odd Quarter-End (31 January, 30 April, 31 July, 31 October)

If your GST period ends 31 July, the filing deadline is 31 August.

Do note that for GIRO-linked deductions, payment will be deducted in the following month instead. Timely GST submissions are crucial — late filing or payment attracts penalties and interest. Our accounting team offers end-to-end GST management, from quarterly reconciliation to e-filing through myTax Portal, ensuring smooth reporting and tax compliance.

Appointment of Corporate Secretary

Under the Companies Act (Cap. 50), every Singapore company must appoint a company secretary within 6 months of incorporation. The company secretary plays a vital role in ensuring compliance with ACRA requirements — maintaining registers, preparing resolutions, and handling annual return filings. A common mistake for new businesses is overlooking this requirement or appointing someone without sufficient corporate governance experience. At our firm, our certified corporate secretaries handle everything — from statutory records and AGM preparations to ACRA filings — ensuring your company remains fully compliant while you focus on growing your business. While we are the experts in this area, we ensure timely communication and clear explanations to business owners on statutory requirements and deadlines.

Holding of AGM and Approval of Accounts

Every company incorporated in Singapore is required to hold an Annual General Meeting (AGM) to present its financial statements to shareholders — unless it is exempted (e.g., private companies that have sent financial statements within 5 months of FYE and passed written resolutions).

AGM Deadlines:

For newly incorporated companies: Within 18 months from incorporation.• Subsequent years: Within 6 months after the financial year end (FYE).

Example: Common FYE (31 December)

If your company’s FYE is 31 December, your AGM must be held by 30 June of the following year.

Example: Uncommon FYE (31 August)

If your company’s FYE is 31 August, your AGM must be held by 28/29 February of the following year.

During the AGM, directors must present the company’s audited (or unaudited) financial statements, which form the basis for the next ACRA filing. Our firm’s corporate secretarial team can assist with AGM reminders, resolution preparation, and financial statement preparation, ensuring compliance without administrative headaches.

Filing of Annual Return (AR) with ACRA

After holding the AGM (or being exempted from one), companies must file their Annual Return (AR) with the Accounting and Corporate Regulatory Authority (ACRA). Do not be confused — the Annual Return and Tax Filing are two different requirements.

Deadline: 

The AR must be filed within 7 months after the financial year end (FYE).

Example:

If your company’s FYE is 31 December, the AR filing deadline is 31 July of the following year. Similarly, if the company's FYE is 30 April, the AR filing deadline would be 30 November on the same year

For exempt private companies that do not hold AGMs, directors can file the AR after financial statements are circulated and approved by shareholders. Our team ensures timely AR filings, verifies all company particulars (including shareholder and director information), and handles all e-submissions via BizFile. This helps avoid late fees and ensures that your company’s compliance record stays clean — which is crucial when applying for bank loans or government grants.

Bringing It All Together: A Typical Compliance Timeline

Each company’s situation can vary depending on its size, structure, and tax status. That’s why having a dedicated accounting and corporate secretarial partner can make all the difference. At our firm, we help Singapore businesses monitor every compliance deadline, prepare accurate reports, and file on time — so you can stay focused on what matters most: growing your business operations with confidence.

Ensuring Compliance, Adhering to Deadlines

Staying compliant in Singapore isn’t just about avoiding penalties — it’s about demonstrating your business’s credibility, governance, and financial discipline. Whether it’s managing IRAS tax filing deadlines, ACRA annual return filings, or AGM documentation, compliance builds trust with clients, investors, and the government. If you’re unsure when your company’s deadlines are or need help getting your filings done right, our professional team can step in at every stage — from bookkeeping and tax computation to corporate secretarial and compliance advisory.

Let us handle the key deadlines for your company while you handle the growth!

DISCLAIMER: The views and opinions expressed in this article are those of the author and do not necessarily represent the views and opinions of any individuals or organizations with which the author may be affiliated, either in a professional or personal capacity, unless explicitly stated.