Running a Singapore-incorporated company looks effortless from the outside. Behind the scenes, every directors’ decision, every shareholder change, every dollar of revenue, and every working day flows through a calendar of statutory obligations administered by ACRA, IRAS, and (where relevant) MOM. Miss one and you face penalties that scale fast — late lodgement fees, prosecution of officers, business profile flags, and in the worst cases, a strike-off application by the Registrar.

This article lays out the complete compliance calendar a Singapore private limited company should run by, organised by deadline type. It is structured for a typical company with a 31 December financial year end (FYE) — adjust dates accordingly for your own FYE. The calendar covers ACRA, IRAS, MOM, and good-housekeeping items. Where useful, we link to deeper articles on the individual obligations.

Annual Filings — The Big Four

1. Annual General Meeting (AGM)

Under section 175 of the Companies Act 1967, every company (other than companies dispensed under section 175A or with a single shareholder dispensation) must hold an AGM. Listed companies have 4 months from FYE; non-listed companies have 6 months from FYE. For a 31 December FYE, that is by 30 June of the following year. Companies with a single member, or those with all-member written resolutions, may be exempt. Read more on AGM requirements in our compliance overview.

2. Annual Return (AR) — ACRA

The AR is filed with ACRA via BizFile+ and includes confirmation of registered office, directors, shareholders, share capital, and lodgement of the financial statements (where required to be filed). Listed companies must file within 5 months of FYE; non-listed companies within 7 months of FYE. For a 31 December FYE, that means filing by 31 July. Late filing penalties: S$300 within 3 months of due date, S$600 thereafter. We have a step-by-step guide to filing the Annual Return.

3. Estimated Chargeable Income (ECI) — IRAS

The ECI is filed with IRAS within 3 months of FYE. For a 31 December FYE, that is by 31 March. Companies with annual revenue not exceeding S$5 million and zero ECI are exempt from filing. Filing late or under-declaring without good reason can result in penalties.

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

The corporate income tax return is filed by 30 November (for paper filings, but paper has been phased out) — in practice, by 30 November for e-filing. Most small companies qualify to file the simplified Form C-S or Form C-S Lite. Larger or more complex companies file the full Form C, accompanied by tax computation, financial statements, and detailed schedules.

The Master Calendar — 31 December FYE Company

Deadline Filing Authority Source
31 January Submit Auto-Inclusion Scheme (AIS) wage data for staff IRAS Income Tax Act
31 January Issue Form IR8A / Appendix 8A / 8B / IR8S to employees IRAS Income Tax Act
14 February CPF contributions — January wages CPFB CPF Act
31 March File Estimated Chargeable Income (ECI) IRAS Income Tax Act
31 May File first GST return for periods ending Mar (if quarterly) IRAS GST Act
30 June Hold Annual General Meeting (AGM) ACRA Companies Act s.175
31 July File Annual Return (AR) — non-listed ACRA Companies Act s.197
30 November File Form C-S / C-S Lite / C corporate tax return IRAS Income Tax Act
14th of every month CPF contributions for previous month’s wages CPFB CPF Act
1 month after period end GST returns (monthly or quarterly accounting period) IRAS GST Act
Within 14 days Notify ACRA of change in director / secretary / registered office / shareholding ACRA Companies Act
Annually within 6 months of FYE Update Register of Registrable Controllers (RORC) ACRA Companies Act s.386AC

For a refresher on financial year end mechanics, see our piece on the significance of FYE and our guide to choosing your fiscal year.

Event-Driven Filings (Outside the Annual Cycle)

Beyond the annual rhythm, several filings are triggered by company events. Within 14 days of any change to directors, secretaries, registered office, or company name, ACRA must be updated via BizFile+. Within 14 days of allotting shares, file the Return of Allotment. Within 30 days of a transfer of shares, the company must lodge the Transfer of Shares form (and pay stamp duty to IRAS — which is itself a 14-day deadline from execution). Within 14 days of a change in registered controllers, the Register of Registrable Controllers must be updated; ACRA also expects an annual confirmation. Within 90 days of becoming GST-registrable (typically once revenue crosses S$1 million), the company must register for GST with IRAS. For more on filing officer changes, see our officer change filing guide.

XBRL Filing Requirements

Most Singapore-incorporated companies (with limited exceptions) must file financial statements in XBRL format alongside the Annual Return. The XBRL filing is built from the audited / compiled financial statements and uses ACRA’s BizFinX template. Companies that are exempt include solvent exempt private companies (subject to specific criteria), companies limited by guarantee, and certain foreign companies. Get the XBRL right or expect ACRA queries that delay AR acceptance.

Penalties for Missing Deadlines

Filing Late Penalty
AR (within 3 months of due date) S$300 per company
AR (more than 3 months late) S$600 per company
AGM (composition fines) From S$300 per officer
ECI (late or non-filing) Estimated assessment by IRAS, with possible late-payment surcharge
Form C-S / C (late) Late-filing penalty up to S$1,000; estimated assessment
GST F5 (late) S$200 per outstanding return; further per-month penalties
CPF (late) 1.5% per month interest plus possible court action
Officer / share changes (late) S$300 typical late-lodgement fee per filing

Repeat or extended non-compliance can lead ACRA to strike off the company under section 344 of the Companies Act, prosecute officers, or list directors as disqualified.

How to Run the Calendar in Practice

The best-run companies treat compliance as a recurring operational process, not an end-of-year scramble. Three practical habits help. First, lock CPF, GST, and IR8A deadlines into payroll and accounting systems with two-week prior reminders. Second, brief the board annually on the AR / AGM / Form C cycle and assign a single accountable officer. Third, never rely on memory — engage a corporate secretary whose calendar runs in parallel with your own. Our corporate secretary primer explains the role and why every company benefits from one.

For companies in transition — particularly those that have recently changed FYE, undergone restructuring, or moved across thresholds (e.g., crossing the GST registration line, or 25 PMETs for COMPASS) — the calendar shifts in non-obvious ways. A specialist review at year-end is well worth the modest cost.

Statutory References

Annual filing obligations sit primarily in the Companies Act 1967 (sections 175 (AGM), 197 (AR), 386AC and following (RORC)). Tax filings sit in the Income Tax Act 1947 and the GST Act 1993. CPF obligations are in the CPF Act. Practical filing portals: ACRA via BizFile+; IRAS via myTax Portal; CPF via CPF Board; MOM filings via MOM.

Conclusion

A predictable compliance calendar is one of the quiet competitive advantages of running a Singapore company. The system is structured, the penalties are knowable, and the consequences of getting it wrong are entirely avoidable. Build the rhythm once, automate the reminders, and engage the right specialists — your future self will thank you.

If you would like a one-page calendar tailored to your company’s FYE, headcount, and revenue profile, the team at Raffles Corporate Services prepares these as part of standard onboarding for our corporate secretarial and accounting clients.

— The Editorial Team, Raffles Corporate Services